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. 

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