Instructions for                                                  
                                                                  
Form IT-11                                                       Remitting withheld tax 
                                                                 You must remit the tax: 
                                                                       Monthly if the total taxes withheld or required to 
Employer’s  Quarterly  Return  of  City                                 be withheld exceeded $2,399 last calendar year 
                                                                        or $200 during any month of the prior quarter 
Tax Withheld                                                           Semi-monthly  if  the  total  taxes  withheld  or 
                                                                        required  to  be  withheld  exceeded  $11,999  last 
 Use to prepare returns for tax year                                    calendar year or $1,000 during any month in the 
                                         2023 
                                                                        preceding calendar year. 
                                                                  
                                                                 All other employers must remit the tax quarterly with Form 
 Do I Need to File? 
                                                                 IT-11. 
                                                                  
You must file Form IT-11 if, during a quarter, you have          Payments can be made on CRISP ( crisp.columbus.gov) 
one or more employees performing work or services in             or by using the payment voucher WH-PV. 
Columbus (including field employees reporting to an office        
located in Columbus) whose compensation is subject to             
                                                                  Completing Form IT-11 
withholding  per  the  Columbus  City  Income  Tax  Codes.        
Form IT-11 must include any Columbus tax withheld as a            
courtesy based on Columbus residency.                              
                                                                 CITIES:         Report tax due on wages earned within 
                                                                   
                                                                                 Columbus on the “Columbus” line. 
If you temporarily discontinue paying wages but anticipate 
                                                                  
future wages, you must still file Form IT-11. 
                                                                                 Report  any  residential  tax  due  to 
 
                                                                                 Columbus  on  the  “Alternate  Columbus” 
If you no longer expect to pay wages subject to the tax 
                                                                                 line. 
reportable on Form IT-11, you must file a final Form IT-11 
                                                                  
by  checking  “YES”  for  whether  the  account  should  be 
                                                                 QUALIFIED WAGES:        All  Ohio  municipalities  must 
inactivated. 
                                                                                 assess  payroll  withholding  tax  on 
 
                                                                                 “qualifying wages”    as  defined    in 
Form  IT-11  can  be  filed  online  using  the  Columbus 
                                                                                 §718.01(R) of the Ohio Revised Code.  In 
Revenue  Information  Service  Portal  (CRISP)  at 
                                                                                 general “qualifying wages” are Medicare 
crisp.columbus.gov/.   
                                                                                 wages  reduced  by  any  Section  125 
 
                                                                                 cafeteria  plan  amounts  included  in 
 
                                                                                 Medicare  wages,  such  as  adoption 
 General Instructions 
                                                                                 assistance  (if  offered)  or  cash  (if 
 
                                                                                 employees  can  choose  cash  as  one  of 
Withholding  local income tax 
                                                                                 the  plan  benefits).    Employee  deferrals 
Employers  must  withhold  and  remit  City  tax  to  the 
                                                                                 into  a  401(k)  remain  taxable  for  city 
municipalities in which their employees work. Employees 
                                                                                 purposes  even  if  offered  through  a 
may also have a liability to the municipality in which they 
                                                                                 Section 125 cafeteria plan.  If you have 
reside.  If  the  credit  allowed  by  the  employee’s  city  of 
                                                                                 any  employees  that  are  exempt  from 
residence for tax paid to the city of employment is less 
                                                                                 Medicare taxes, you must calculate their 
than  the  employee’s  liability  to  the  city  in  which  the 
                                                                                 “qualifying wages” as if they were subject 
employee  resides,  the  employee  will  either  have  to 
                                                                                 to Medicare taxes. Compensation arising 
request that their employer withhold the additional tax due 
                                                                                 from  the  sale,  exchange,  or  other 
to the city of residence, or make estimated tax payments 
                                                                                 disposition of a stock option, the exercise 
to the city of residence. 
                                                                                 of a stock option, or the sale, exchange 
 
                                                                                 or  other  disposition  of  stock  purchased 
Collection and filing responsibility 
                                                                                 under  a  stock  option  is  taxable  in 
Employers are liable for the tax required to be withheld 
                                                                                 qualified wages. Please consult your tax 
even if the employer fails to withhold the tax.  Officers of 
                                                                                 advisor     regarding your       specific 
a corporation are personally liable for the failure to remit 
                                                                                 compensation program and its effect on 
the tax required to be withheld whether or not the tax was 
                                                                                 calculating “qualifying wages”.  
withheld.  Dissolution of a corporation does not discharge 
                                                                  
an officer’s liability for a failure of the corporation to remit 
the tax due. 
 

TAX RATE:  Do not withhold at a rate greater than the 
           pre-encoded rate even at the request of         Filing the Return 
           the employee.                                   
                                                          Employers must file Form IT-11 on or before the last day 
TAX DUE:   Enter tax due (multiply Qualifying Wages       of the month following the close of each calendar quarter. 
           by Tax Rate).                                  These due dates are: 
 
                                                                April 30, 
PENALTY DUE: The penalty due for late payment of the 
           tax is 50% of the unpaid tax.                        July 31, 
                                                                October 31, and 
INTEREST DUE:  All taxes due to Columbus remaining              January 31. 
           unpaid after they become due are subject        
           to interest at the rate of .583% per month.    To  file  and  pay  this  form  online,  please  visit 
                                                          crisp.columbus.gov.  Please  note  that  the  Division  does 
LATE CHARGE: The late filing penalty is $25.              not accept cash payments.  
                                                           
LESS  PRIOR  PAYMENT:  Enter  required  monthly  or       Form IT-11 must be mailed to: 
           semimonthly  deposits  remitted  for  the       
           quarter and overpayments (credits) from               The Columbus Income Tax Division 
           prior  quarters.  If  you  are  claiming  an          PO Box 182489 
           overpayment from a prior quarter, attach              Columbus, Ohio 43218-2489 
           a letter requesting that the overpayment        
           be transferred to this quarter.                 
                                                                                                   Rev. 11/1/2023   
NET DUE:   Enter  net  due  (total  due  less  prior 
           payments). Amount due indicated in this 
           column must be paid with the return. Do 
           not remit amounts of $10 or less.  
 
  Completing the Payroll Schedule 
 
The Payroll Schedule must be completed on Page 2 of 
Form IT-11.  The Payroll Schedule does not substitute for 
the quarterly IT-11 return. 
 
DATE WAGES PAID: List every date on which  
           compensation     was    paid       to your 
           employees  during  the  quarter  of  this 
           return.          Attach additional Payroll 
           Schedule  pages  if  needed  in  the  same 
           format. Only one total on the last Payroll 
           Schedule page is required.  
  
COLUMBUS  TAX  WITHHELD:  For  each  payroll  date, 
           enter the total of Columbus tax required 
           to be withheld on employees' Qualifying 
           Wages, plus any withheld as a courtesy 
           based on residency.  
 
TOTAL:     Total  withholding  from  the  Payroll 
           Schedule MUST match the total tax due 
           on Page 1 of the IT-11 quarterly return, 
           not necessarily what was paid.  
 
PLEASE NOTE: The Payroll  Schedule tax column and 
           the IT-11 Page 1 total tax must reflect the 
           accurate tax liabilities, even if the amount 
           withheld and/or paid differs.