City of Columbus

Income Tax FAQs

Estimated Taxes

• Where is the annual Declaration Form IR-21/BR-21? 
  The Declaration of Estimated Tax form (IR-21/BR-21) has been replaced by a line item declaration on the annual return for 2022. Declaration and Estimated tax payments must be made separately from the return either through CRISP or by payment voucher PV.
• Do I need to complete a declaration of estimated tax on my return? 
  Taxpayers who anticipate owing greater than $200.00 city tax must complete this line on the annual return. Nonresidents who have taxable income in Columbus (JEDD) must also complete this section. Failure to make timely estimated tax payments will result in penalty and interest assessments.
• How do I file a declaration of estimated tax? 
  The Declaration of Estimated Tax form (IR-21/BR-21) has been replaced by a line item declaration on the annual return for 2022. Declaration and Estimated tax payments can be made either through CRISP or by payment voucher PV.
• When are estimated taxes due?

  The payment due dates for Individual Estimated Income Taxes are the same as for the IRS. If a due date falls on a weekend or legal holiday, the due date is automatically extended to the next business day. The first quarterly payment is due April 15^th with the annual return declaration. The remaining payments are due June 15^th, September 15^th and January 15^th of the following year.