General City Income Tax

• Can someone help me prepare my city tax return?
  

  Yes, and the help is FREE! We have auditors available from 8:00 a.m. to 5:00 p.m. Monday through Friday who will review your records and prepare your city tax return for you at NO COST. Note that we will prepare only your city return (not federal or state) and we cannot help you with or prepare returns for cities that we don't administer. Bring your federal tax return and all related schedules including all of your W-2 and/or 1099 forms to our office on the 4th Floor of the Beacon Building, 50 W. Gay Street (corner of Gay and Front Streets). Unfortunately, with our downtown location, parking is limited so bring quarters for the meters.

  If you a question you need answered, call us at (614) 645-7370 during regular business hours.

  If you want help with your Federal or State returns, contact the IRS at 1-800-829-1040 or the Ohio Department of Taxation at 1-800-282-1780.
  

• How can I make sure my employer is withholding the correct local tax from my wages?
  

  Look at the gross wage figure on your paycheck stub. If you are an hourly employee, your gross wage has generally been computed by multiplying your hourly rate (or overtime rate if applicable) by the number of hours you worked during the period. Gross wages for a salaried employee are generally determined by dividing gross annual salary by the number of pay periods in the salary year. Whether hourly or salaried, gross wages are determined before any deductions or deferments (i.e. 401K deferrals). If you earned your wages in Columbus, multiply your gross wage figure by 2.5% (.025). The result of this computation should equal the local tax that was withheld from your wages. If you find that the correct local tax in not being withheld, you need to contact your employer to have it corrected. Although your employer is legally responsible for withholding the correct tax and paying that tax to the city in which your wages were earned, the tax is being imposed upon your wages such that you have the final responsibility to ensure that your full tax obligation is being paid.
  

• How do I determine where my local tax is owed?
  

  Local tax is due first to the city in which the income was actually earned. As a secondary factor, you may have an obligation to your city of residence.

  For example: If you work in a city that has a 1% local tax rate and reside in a city that has a 2.5% local tax rate and allows 100% credit for local tax paid to your work city, your local tax obligation is 1% to the city of employment and 1.5% to the city of residence.
  

• How do I know that the federal tax information I submit with my return will remain confidential?

  Section 361.28 of the Columbus tax code allows the City Auditor or his representative to request Federal information to verify the accuracy of any return made by individuals subject to local tax. Section 361.29 of the Code states that, "Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter, shall be confidential" and "Any person divulging such information, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500.00) or imprisoned for not more than six (6) months, or both."
  

• How do I know what city I live and/or work in?

  First, don't always rely on the mailing address to determine the city in which you live or work. The U.S. Postal Service establishes mailing addresses based upon the Post Office that serves your area, not the city in which you may actually live or work. Similarly, you cannot rely on your School District, since they don't always follow the city boundaries.

  A.    If you are a registered voter, it should be easy to determine your city of residence. 
          If you vote for the mayor of a city, you live in that city. For information on how to 
          register to vote, contact the Franklin County Board of Elections at (614) 462-3100. 
          If you recently moved or are not a registered voter, you may call the City of Columbus 
          at (614) 645-7370 and tell the representative that you wish to verify your city of residence.

  B.    Employers may also call (614) 645-7370 to verify the city in which their employees are working.
  

• I owe city taxes but I am unable to pay my full liability at the time my return is due. Should I still file my return?

  Yes, you should file your return by the due date whether or not you are able to pay the entire amount of tax that you owe. You will receive a bill for the unpaid taxes along with late payment penalty and interest charges. The telephone number of our Delinquent Section (645-8152) will appear on the bill so that you may contact that section to arrange for payment of the charges shown on the bill.

• I reside in Columbus, my wages are my only taxable income and my employer is withholding my Columbus tax liability properly. Do I need to file a Columbus return?

  No, but if you had a filing requirement with Columbus in the prior year and received a pre-encoded form for the current year, you should file a final return indicating that all tax was withheld by your employer so your account can be inactivated.

• I work in a city that has a 1% local tax rate and I reside in a city that has a 2.5% local tax rate, yet my employer only withheld local taxes to my city of employment. How do I meet my 2.5% total local tax obligation to my city of residence?

  You may request that your employer withhold an additional 1% in local tax to your city of residence. The 1.5% tax due your city of residence is considered an alternate tax due as a result of working in a city that has a tax rate that is less than the tax rate of your residence city. Your employer is not required to withhold the alternate tax, however many employers will withhold the alternate tax due to your city of residence if you request them to. Your employer may contact our Withholding Section at (614) 645-8368 if they have any questions.

• I work in Harrisburg and live in Columbus. How do I complete my return?

  List your Harrisburg income first, showing no net tax due (assuming correct withholding by your employer). Then, on the alternate city line, list the same wages with a 1% tax rate to calculate the additional tax owed to Columbus (your city of residence). Remember, quarterly estimated tax payments for Columbus are required in this situation and should be submitted on or before the 15th day of 4th, 7th, 10th of the current calendar year and the 1st month of the next calendar year.

• I'm a partner in a partnership and a Columbus resident. Do I owe Columbus tax on my income from the partnership?

  Yes, a Columbus resident is taxed upon his/her share of all income earned by partnerships (wherever located) in which he/she is a partner. However, full credit (up to the tax due Columbus) is given for all city income tax that was paid to the city or cities in which the income was earned, whether that tax was paid by the partnership as an entity or the you as an individual partner.

• I'm self-employed but my business has not shown a profit. Am I required to file a return? 

  Yes, all residents conducting a business or non-residents conducting a business within the city must file an annual return and report the net profits or net losses of said business. The leasing of real or tangible property (i.e. income from a rental property) that you own is considered a taxable business activity that must be reported.
  

• I'm serving in a fiduciary capacity. What is my responsibility for filing?

  Trusts and estates conducting business within the city are required to file a city business return (Form BR-25) and report, at the entity level, all net profits or losses earned or incurred as a result of business activity conducted within the city. Tax is due on the net profits reported as having been earned in the city. Since the tax is paid at the entity level of the trust or estate, beneficiaries are not required to pay city tax on income derived from trusts or estates.

• I'm starting a business. What do I need to do about city taxes?
  

  You will normally have to remit two types of city taxes: the net profits tax and (if you have employees) the employee withholding tax.

  The first is the tax due on profits of your business, whether your business is a sole proprietorship, corporation or partnership. Incidentally, all the cities whose taxes are administered by Columbus tax the net profits earned within each city by S-corporations at the corporate level. As such, the individual shareholders of S-corps are not taxed. Columbus and Harrisburg require partnerships and the limited liability companies (LLC's) to file and remit at the business level on behalf of all partners. All businesses, with the exception of sole proprietorships, file their city taxes using Form BR-25. Additional information on the net profits tax for businesses other than sole proprietorships is available in the instructions for the BR-25.

  Sole proprietorships file by reporting their Federal Schedule C income on the proprietor's individual city return (Form IR-22 or, if reporting tax to more than two cities, Form IR-25). Additional information is available in the instructions for the IR-22 or IR-25. Click on Tax Forms to view and download the IR-22, IR-25 or the BR-25 and the instructions to each. You will need Adobe Acrobat to view the download. If you don't have Adobe Acrobat, you can download it free at http://www.adobe.com.

  To remit the second type of tax, the tax withheld from your employees' wages, you will need to establish a withholding account with us. You do this by filing a Form IT-47, which is a simple questionnaire. Employers are liable for all city withholding taxes that should have been withheld from their employee's wages EVEN if those taxes were not, in fact, withheld. Because of this obligation, you'll want to make sure you set-up your employer withholding account as soon as you hire employees. You can call (614) 645-7370 to request to have a copy of the IT-47 mailed to you or click on Tax Forms to view and download Form IT-47.
  

• I have income in addition to that reported on my W-2 from my employer. Can my employer withhold additional tax above the local rate to cover this tax liability?

  An employer's withholding tax is not deposited into individual employee's accounts, but into the employer's master account. The total tax withheld from all employees is then reconciled with the total local wages earned by said employees. Because all employer's withholding accounts are required to reconcile the total tax withheld from all employees with the total local wages earned by all employees, withholding by employers in excess of the required tax rate is not permitted. Also as a result of the need to reconcile tax withheld to wages earned, any refund of tax that has been incorrectly over-withheld by the employer is issued directly to the employer, not the employee.
  

• Is a filing extension granted to serving in the military (armed forces) while in a combat zone?
  

  For a complete response click here.
  

• Is city withholding tax based on employee work location or residence?

  City withholding is based upon, and employers are required to withhold to, the employee's work location (municipality).

• My spouse and I file separately at the federal/state levels. Do I have to file the same for municipal purposes?

  No, a husband and wife, in any taxable year, may elect to file separate or joint city returns, regardless of their federal or state filing status.

• What are the top 10 mistakes people make in filing a tax return?
  

  10. Failure to sign return or attach check.
    9. Failure to file estimate.
    8. Failure to advise of address changes.
    7. Failure to file return for the year taxpayer moves in or out.
    6. Failure to allocate taxes paid when allocating income for move-in/move-out year.
    5. Failure to pay 2nd, 3rd and 4th quarter estimated tax payments.
    4. Failure to mail return.
    3. Failure to attach Schedules/Forms and statements.
    2. Failure to attach W-2.
    1. Failure to use gross compensation.

• What if my employer chooses not to withhold the alternate tax for me?

  You should make estimated payments to your city of residence in order to satisfy your total local tax obligation. Estimated payments are due on the 15th of April, July, October and January of the following year. You'll also need to file an individual tax return on or before April 15th of year following the year your wages are earned to report your final tax liability for that year. Your final liability is reduced by your estimated payments and you pay any remaining tax with your return. If your estimated payments exceed your final tax liability, you may claim a refund or credit carry-forward to your next year's return. You may contact our Individual Section at (614) 645-7646 if you need estimated payment forms (Form IR-18) or an individual tax return (Form IR-22) or click here to view and download these forms.

• When can I expect my refund?

  The city has 90 days from the later of the date your taxes were due or the date your completed refund request is received to review your request. If your return is complete and approved, a refund check will be mailed to you. A refund request is not considered received unless it is complete and all the required information has been provided.

ACH Credit Transactions

• Can I choose between different types of ACH EFT payments?
  

  Yes. You can choose either the ACH Debit or ACH Credit payment methods.

• Can I make one ACH Credit payment for more than one city?

  No. Because the Columbus Income Tax Division administers city income tax for several other municipalities, a separate payment is required for each municipality using a four digit tax payment type code. A current list of the tax payment type code is available on our web site.

• Can the City debit my account without my knowledge or permission?
  

  No. The ACH Debit method can only be initiated by using your City Tax ID number along with your unique PIN. If you use ACH Credit method, your payments are initiated by you through your financial institution.

• Is EFT required or voluntary?
  

  Currently, EFT is a voluntary method of remitting the income tax. Certain taxpayers may be mandated in the foreseeable future, but we encourage everyone to participate. There is no minimum threshold for paying by EFT.
  

• What Constitutes Timely EFT Payment?
  

  The effective date of the payment must be on or before the tax due date. Originate the transaction in sufficient time for the payment to arrive on or before the due date of the return or payment.

• What if I have a Payroll Service Provider, can I utilize the EFT payment program?
  

  It will depend upon the Payroll Service Provider. Their most common form of EFT payment is ACH Credit. Currently, we do not mandate that Payroll Service Providers pay by EFT.

  If your Payroll Service Provider offers this service, it is the provider’s responsibility to submit the ACH Credit Registration Form with the consent of the taxpayer. All Tax Service Provider’s clients are required to register for a unique ACH Credit Registration Number to be included in the Payroll Service Provider’s ACH credit transmission.
  

• What is an ACH Credit Registration Number?

  An ACH Credit Registration Number is assigned upon completion of the registration filing process. This ACH Credit Registration Number, consisting of one alpha and five numeric characters, is unique for each taxpayer and is sent in element TXP10 of the Tax Payment detail segment of the addenda record. It is imperative that the Taxpayer ACH Credit Registration Number be included in the tax payment details to provide proper crediting of funds and taxpayer identification.
  

• What is Electronic Funds Transfer (EFT)?

  EFT is an electronic method for instructing financial institutions to debit or credit customer accounts and thereby affect a transfer of funds from one account to another. EFT methods for moving funds are faster and more secure than paper checks.

• What is the most common EFT payment method?

  The ACH Debit method is the most common method used. The Columbus Income Tax Division recommends the ACH Debit method because of the simplicity and cost savings to the taxpayer.

• What methods of EFT does the City accept?
  

  ACH (Automated Clearing House) Debit – The ACH debit method allows you to transfer funds by authorizing us to electronically debit (electronically withdraw funds from) your bank account for the amount you report via using the city’s E-File/E-Pay Program. To access the Columbus Tax E-File/E-Pay system, you must have an established City tax account and a City-assigned PIN. Your account will be debited ONLY upon your initiation, ONLY for the amount you specify, and ONLY on the date you specify. To ensure a successful transaction, check with your banking partner to determine if you have a debit blocker in place.

  ACH Credit – ACH Credit is a banking term that applies to the electronic transfer of funds in which you, the customer, initiate the transaction by instructing your bank to transfer funds from your bank account to the City. Your banking institution may require you to install software on your computer to create a file that the bank can use to process the ACH-Credit transaction. There will be fees charged to you by your banking institution for costs associated with processing each ACH-Credit transaction.
  

• What steps are necessary to become an EFT taxpayer?

  If you have an established tax account with the Columbus Income Tax Division or are a registered tax practitioner or payroll service on file with our office you are eligible to receive a unique PIN for accessing the E-File/E-Pay program. If you do not already have an established account you may complete the online IT47 New Account Questionnaire. It may take up to thirty (30) days after your tax account has been successfully established for you to be eligible to receive a City-assigned PIN. If you have an existing tax account and have not received your PIN by U.S. Mail or have lost the PIN you may request one by sending an email with you name, address and City tax account number to taxdata@columbus.gov After receipt of this complete information your unique PIN for your tax account will be sent to you by U.S. mail. No PIN numbers will be distributed by phone or email.

  To use the ACH Credit method, you must register for the ACH Credit Electronic Filing Program with the submission of the ACH Credit Registration Form. Once your application has been accepted and processed, you will receive a confirmation letter with your unique ACH Credit Registration Number. Also included will be our Electric Funds Transfer Taxpayers Guide detailing additional information your financial institution needs before it can initiate ACH credit transactions. You will have to work with your financial institution before initiating ACH credit transactions.
  

• Where do I report my ACH payments on my city return?

  When filing a city tax return, you will claim EFT payments as prior payments on a withholding return (IT-11) or as estimated payments on Line 2 of the business return (BR-25) or individual return (IR-25 and IR-22). You may submit your return electronically via the E-File/E-pay application or by mail. If, after completing the appropriate form, additional tax due is shown, payment may be made by a separate EFT submission or by manual check. If a manual check is issued for payment of tax due, a hardcopy return must accompany the remittance.

E-File/E-Pay Forms IT11, IT15, BR42, IR42, BR21, IR21, BR18 and IR18.

• Can I electronically make a payment for tax obligation previously established outside of the electronic filing program?

  Though the electronic payment of Failure to Pay Notices is scheduled for future development it is not a possibility at this time.

• Can I file a return now and pay later?
  

  Yes. You can electronically file a return now and pay at a later date. The payments can be made up to the due date of the return without incurring a penalty. The Columbus Income Tax E-File/E-Pay program is designed to allow you to "warehouse" a payment if you desire to use that feature. If a payment can not be made until after the due date of the return there will be additional penalty and interest charges.
  

• Can I file an amended Declaration of Estimate Tax online?
  

  Yes, the E-File/E-Pay program supports the filing of amended declarations for business (amended BR-21) and individuals (IR-21). These amended forms are listed separate on the Main Menu page and should be selected when an amended declaration is appropriate.
  

• Can I file an amended IT11 (Quarterly Return of Tax Withheld) online?
  

  No, amended IT11 forms may not be filed online, but must be manually submitted to the Columbus Income Tax Division. Please clearly mark the face of the IT11 form as “amended” (when appropriate).
  

• Can I file my city income tax forms online for free?

  Yes. All forms listed above can be electronically filed for free.

• Can I file my city tax return online?

  The Columbus Tax Division provides for the electronic filing and paying of certain tax returns. The Columbus Tax E-File/E-Pay program presently allows for the online filing and paying of Forms IT11, IT15, BR42, IR42, BR21, IR21, BR18 and IR18. Please watch our website for additional filing opportunities in the future. To access the Columbus Tax E-File/E-Pay system for the filing of these forms, the taxpayer must have an established City tax account and a City-assigned PIN.
  

• Can I file my return now and have the payment delayed until a later date?

  Yes. The Columbus Income Tax E-File/E-Pay program is designed to allow you to “warehouse” a payment if you desire to use that feature.

• Can I use my debit card to pay my taxes?
  

  If your debit card is branded (i.e. Master Card or Visa) it can be used to electronically pay the tax. Like the credit card, a convenience fee will be added to your debit card transaction.

• Can the user make the IT15 payment via the web, but still file a paper IT-11?
  

  Yes. At this time you may elect to make the payments electronically by filing and paying only the deposits via the IT15 form on the E-File/E-Pay solution.

• Does it cost if I pay my taxes online?

  There is no charge for paying any portion or all of the tax due if you pay by electronic check (ACH debit). However, if you choose to pay by credit card or debit card a convenience fee will be charged and added to your credit/debit card bill.
  

• Does participation in the E-File/E-Pay program require the user to file both the IT15 and IT11 via the web?
  

  No, at this time you do "not" have to electronically file both the IT11 and IT15.
  

• Does this E-File/E-Pay program provide for bulk filing of tax forms?

  Yes. Preparers and payroll services should be advised that the E-File/E-Pay program of the Columbus Income Tax Division has a feature facilitating the import of like transactions for multiple accounts from a single source such as a spreadsheet. This multi-account import feature is referred in the program as the Dynamic Web Import. Please refer to the Main Menu screen for Practitioners for instructions and file layout of the Dynamic Web Import feature.
  

• How do I get a PIN number to access the Columbus Tax E-File/E-Pay system?

  If you have an established tax account with the Columbus Income Tax Division or are a registered tax practitioner or payroll service on file with our office you are eligible to receive a unique PIN for accessing the E-File/E-Pay program. If you do not already have an established account you may complete the online IT47 New Account Questionnaire. It may take up to thirty (30) days after your tax account has been successfully established for you to be eligible to receive a City-assigned PIN. If you have an existing tax account and have not received your PIN by U.S. Mail or have lost the PIN you may request one by sending an email with you name, address and City tax account number to taxdata@columbus.gov After receipt of this complete information your unique PIN for your tax account will be sent to you by U.S. mail. No PIN numbers will be distributed by phone or email.
  

• How far into the future can I set up a payment?

  Payments can be set to occur at any date in the future up to the due date of the return or a maximum of three months.
  

• How many days does it take from the day that the taxpayer submits the payment on E-Pay until the payment is deducted from their bank account?
  

  For e-check transactions, it generally takes about 2 business days.
  

• If I choose to file and pay via the Columbus Tax E-File/E-Pay program what is the latest date that I can file and pay the return?

  Payments must be submitted by 11:59 p.m. on the due date to be considered as paid timely.
  

• If I electronically file the forms currently available will any paper documents need to be mailed to the Columbus Income Tax Division?

  Generally the answer will be “no”. The Division of Income Tax may need to request supporting documentation on certain returns but it is not anticipated that a paper copy of the electronic forms will need to be retained by you for possible submission to the Columbus Income Tax Division.
  

• If my return indicates tax due, when is the latest I may file my return and make payment to have both considered timely?
  

  E-filings showing no liability will be considered timely filed if submitted no later than 11:59 p.m. Eastern Standard Time on the actual due date of the return. A timely filed return will not equate to a timely paid liability if the return is accompanied by an e-payment and submitted later than 5:30 p.m. Eastern Standard Time on the due date.
  

• What can I do when the system locks me out of the E-File/E-Pay program for too many attempts using the wrong City Tax ID and PIN?

  When the system locks you out of the E-File/E-Pay program you will need to phone the Income Tax Division (614) 645-7370 and ask to speak to a staff member who can “unlock” the E-File accounts. You will be asked account specific questions before the account will be unlocked.

• What credit cards are accepted?

  Currently, MasterCard and Visa are accepted for paying any remittances with these electronic returns.

• What do I do if I discover that I have filed to the wrong city on the form after I have submitted the filing?

  If you discover that you have reported information to the wrong city, you will need to file an amended return. You cannot electronically file an amended Form IT11. Amended forms can be faxed to the Tax Division but should be accompanied by a copy of the printed Confirmation page.
  

• What do I do if I forget my password after I have established it?

  The E-File/E-Pay system will ask you to answer a question you have pre-selected and pre-set the proper response. Please click on “Have you forgotten your password” on the Welcome Screen and follow the prompts to determine your last password.

• What if my bank account has a Debit Blocker but I want to be able to make e-payments for my city income taxes?

  If you have a Debit Blocker on your account and you wish to have your bank allow e-payments for city incomes please call the Tax Office at (614) 645-8152 and inquire as to the specific procedures for removing the Debit Blocker for these particular e-payments. There is a specific ID that you will need to provide to your bank.
  

• What is the latest I can submit an e-payment and still have it processed on the day of submission?

  The processing cut-off for each day is 5:30 p.m. Eastern Standard Time. Transactions posted after this time will be processed the next business day.

• What must I do when I need to change the previously saved information on my bank account information?

  If you need to change any information on previously saved banking information (routing number, bank account number, checking/saving designation, and/or the name as currently appears on the saved file) you must re-enter all data, not just the information that needs to be changed. The new information as re-entered will override all previously entered information.

• What name should I enter on the ACH Debit Payment page?

  Individuals should enter the first and last name on the tax account. Filings on joint accounts can enter either spouse's first and last name. Businesses should enter the name of the company in the spaces provided. You will need to split the business name so that something is entered in both fields. There may need to be several words in each of these fields for it to fit. Do not use spaces to separate words but use the "_" as a separator instead.

• What needs to be done if I receive a letter from the Tax Division stating that I have entered an Invalid Account?

  Even though you entered your banking account information twice it may be that you inadvertently entered an incorrect number. This would be further complicated if you elected to save your (incorrect) banking information in the program. The rejection of your transaction did not come from the Columbus Tax Division or the vendor who administers our e-payment engine. The rejection of the payment actually comes from your own bank because in this case the account number and corresponding routing number are invalid. As the letter states, it is important that you take steps to correct this information. For security reasons the Columbus Income Tax Division does not have access to your banking account information as you entered it. As the letter states, an important step in clearing up this discrepancy will be for you to contact TeleCheck at 1-877-678-5898 or write TeleCheck Customer Care at P.O. Box 4513, Houston, TX 77210-4513. Please provide the complete banking numbers printed on the bottom of your check. Individuals will also be required to provide TeleCheck with your driver's license number and the state where it was issued.

• What needs to be done if I receive a letter from the Tax Division stating that there has been a "Stop Payment" placed on one of my E-payments?

  Usually a "Stop Payment" on a checks or an e-payment would be initiated by the taxpayer. In these cases the taxpayer is obviously aware of the transaction and realizes that the tax account will be adjusted to show that that payment will no longer appear on your tax account. If after the adjustment is made to your account there is an unpaid liability, then penalty, interest and late charges will be assessed, if applicable. Another trigger for a "Stop Payment" is when the bank indicates that there is a "Debit Blocker" on the specific bank account. ACH Debit payments will not generally be accepted for that bank account unless the account owner has specifically stated that ACH debits will be allowed from a particular entity (such as the Columbus Income Tax Division).

• What should I do if I want to E-File my return but want to send a check via the U S Postal Service for the related payment?

  E-filing and mailing the payment to the Tax Division is permitted but taxpayers will need to send a copy of the printed confirmation page with the check so assure that the check will be applied properly. Taxpayers should always retain a copy of the printed confirmation page for their own records.

• What should I do if the logon screen will not accept my City Tax ID (account number)?

  To access the Columbus E-File/E-Pay program you must have a valid City tax account number. The first nine digits of this number is usually the Federal Identification Number, Social Security Number or Employer Identification Number followed by an account type of W, C, E F, I. In a few cases there is a 11^th character in the account number. Examples of this account number are; 987654321W, 111223333CA, and 123456789I. Please refer to a recent pre-printed for from the Columbus Income Tax Division for your specific City Tax Account Number. When entering the City Tax Account Number on the logon screen make sure that you do not enter the number with any hyphens or spaces.

• Why won't the PIN change program accept my personally designated PIN?
  

  The E-File/E-Pay program will only accept PINs which are a combination of six numbers. Alpha characters and non-numeric characters are not allowed.

What is Taxable?

• What is Taxable?

  1. Bonuses.
  2. Compensation paid in property or the use thereof at fair market value to the same extent as taxable for federal tax purposes and so indicated on the W-2 form.
  3. Contributions made by or on behalf of employees to a qualified deferral plan (401K and the like) - taxed at year earned, deferral not permitted. Exception: employer matching contributions offered under a cafeteria plan are not taxable. Deferrals even under a cafeteria plan are always taxable.
  4. Contributions made by or on behalf of employees to a tax-deferred annuity or stock purchase plan (includes any plan where employee has the option to defer).
  5. Contributions made by or on behalf of employees to a non-qualified deferred compensation plan.
  6. Cost of group term life insurance over $50,000.00 (unless part of a cafeteria plan).
  7. Director's fees.
  8. Short-term disability pay if received as a benefit from employment (includes third party plan) prior to 6/30/2007.
  9. Adoption assistance payments (unless part of a cafeteria plan).
  10. Excess employee discounts.
  11. Golden parachute payments.
  12. Income from guaranteed annual wage contracts.
  13. Income from jury duty.
  14. Income from wage continuation plans (includes retirement incentive plans and buy-outs).
  15. Income received as a result of a covenant or agreement not to compete, which relates to employee wages.
  16. Interest on below market loans.
  17. Moving expense reimbursements (follow Federal rules but non-reimbursed expenses are not deductible).
  18. Pre-retirement distributions from retirement plans (except previously taxed income from deferred plans).
  19. Prizes, awards and gifts - if connected with employment.
  20. Profit Sharing.
  21. Royalties (unless derived from registered copyrights, patents or trademarks).
  22. Severance pay.
  23. Sick and/or vacation pay.
  24. Stipends - if work required (vow of poverty not recognized).
  25. Stock bonus incentive plans.
  26. Stock options.
  27. Strike benefits paid by employer.
  28. Supplemental unemployment pay paid by employer.
  29. Taxes paid by employer on employee's behalf.
  30. Tips.
  31. Union steward fees.

  NOTE: This list is intended for reference purposes only. It may not be all inclusive and is subject to revision without notice.

  
  

• What Are Unincorporated Businesses?

  1. Sole proprietorships – Schedule C, Federal Form 1040
  2. Rental properties - Schedule E, Federal Form 1040
  3. Partnerships, Joint Ventures and other type associations (These businesses file their own returns using Form BR-25; however, you must report your share of their city taxable income on your individual return if you are a partner.)
  4. Farm Net Income - Schedule F, Federal Form 1040

  NOTE: This list is intended for reference purposes only. It may not be all inclusive and is subject to revision without notice.
  

• What Income Is Not Taxable?

  1. Alimony.
  2. Annuities - at time of distribution.
  3. Capital gains.
  4. Dividends.
  5. Gambling winnings (losses not deductible).
  6. Government allotments.
  7. Housing for clergy.
  8. Income earned while under 18 years of age.
  9. Income from Foster Grandparent Program.
  10. Income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities.
  11. Insurance benefits - unless your employer paid the premiums. (Pro-rating is allowed if you paid a portion of the premiums.)
  12. Interest.
  13. Long-term disability payments.
  14. Meals and lodging required on premises.
  15. Military pay including reserve pay.
  16. Non-resident subchapter S corporation income to a resident shareholder (effective 1/1/03) is no longer subject to the tax.
  17. Patent and copyright income.
  18. Pension income - includes lump sum distributions.
  19. Prizes - unless connected with employment.
  20. Royalties - if derived from intangible property.
  21. Salaries of the mentally retarded or developmentally disabled while working in a government funded workshop for less than minimum wage.
  22. Short-term disability payments paid after 7/1/07.
  23. Social Security benefits.
  24. State unemployment benefits.
  25. Welfare payments.
  26. Worker's Compensation.

  NOTE: This list is intended for reference purposes only. It may not be all inclusive and is subject to revision without notice.
  

Who Must File?

• Who Must File A Return With The Columbus Income Tax Division?

  
  

  The Columbus Division of Income Tax collects and administers the income tax for:

  Columbus (2%)   Brice (2%)   Canal Winchester (2%)   Groveport (2%)

  Harrisburg (1%)   Marble Cliff (2%)   Obetz (2%)

  • Resident Individuals with income from which tax is not withheld
  • Nonresident Individuals
  • Associations (including Partnerships, Joint Ventures, etc.)
  • Corporations (including S-corporations)
  • Fiduciaries - Estates and Trusts (including Grantor Trusts)