The following persons must file an annual return on Form IR-25 and a Declaration of Estimated Tax for the current year on Form IR-21:
A RESIDENT of Columbus or any of the cities listed for which Columbus administers the tax having earned income from which total city income tax due has not been fully withheld, and/or who engages in a business or profession either in your city of residence or another location. All residents of Harrisburg are required to file Form R-25 even if all taxes have been properly withheld. Harrisburg residents who are exempt from paying the tax (e.g. pension income only or under age 18) should complete Form EX-1 (exemption form).
A NONRESIDENT of Columbus or any of the cities listed for which Columbus administers the tax having earned income in any of these cities from which total city income tax has not been fully withheld, and/or who engages in a business or profession in any of these cities. Any taxpayer engaged in business must file an annual return, even if a loss is claimed on the business. Individual taxpayers seeking a refund for taxes withheld should complete Form IR-25. A declaration of estimated city income tax is required for all individuals whose tax is not fully withheld.
When an individual's entire taxable income for the year has been subject to withholding and the tax thereon has been properly withheld for both the city of employment and the city of residence, it shall not be necessary for said employee to file a return. This instruction does not apply to Harrisburg residents. Other taxpayers whose taxes are completely withheld and who have received a pre-addressed form should return it with copies of Page 1 of their Federal tax return and corresponding W-2 forms showing city tax withheld to: Columbus Income Tax Division, PO Box 182158, Columbus, Ohio 43218-2158.