NeNewarkwark                                                       Questions?Questions?
                                                                   740-670-7580 740-          phone670-7580  phone
Income Tax Income Tax OfficeOffice                                 740-740-670-7581  fax670-7581  fax
                                                                   citcitytax@newarkohio.netytax@newarkohio.net
PayPayroll Withholdingroll Withholding

   Date                               Must be postmarked              Pay
                 Period
   Filed                              not later than               Period

                 Jan                  2/15/2024                    January 1 - January 31

                 Feb                  3/15/2024                    February 1 - February 28

                 Mar                  4/15/2024                    March 1 - March 31

                 Apr                  5/15/2024                    April 1 - April 30

                 May                  6/17/2024                    May 1 - May 31

                 Jun                  7/15/2024                    June 1 - June 30

                 July                 8/15/2024                    July 1 - July 31

                 Aug                  9/16/2024                    August 1 - August 31

                 Sept                 10/15/2024            September 1 - September 30

                 Oct                  11/15/2024                   October 1 - October 31

                 Nov                  12/16/2024            November 1 - November 30

                 Dec                  1/15/2025             December 1 - December 31

                                      2/28/2025             2024 Annual Reconciliation
When filing your Reconciliation, State law requires that you provide copies of your W-2s with all  of the 
                                      following information:
                 Employee's name and address
                 Employee's complete Social Security Number
                 Total of qualifying wages
                 Total of Newark tax withheld
                 All information required on the Federal W-2 filing
                 The name of all cities for which tax was withheld or should have been withheld
                 The amount of tax withheld or should have been withheld for all cities

Late Withholding # of Month's         Late Payment Penalty 
Payment Chart    Late                         %
                 1*                   15%
                 2                    20%
                 3                    25%
                 4                    30%
                 5                    35%
                 6                    40%                   *payments postmarked after due date, but 
                 7                    45%                   prior to the 1st of the following month
                 8                    50%

      2024             Monthly Withheld Tax              Must be postmarked
    MO-01                   January 1 - January 31          by 02-15-24

                                      Tax Calculation

1   Qualifying Newark wages

    Newark Tax Withheld
2   1.75%  Rate
3   0.75%  Rate
4   Total Tax Withheld
5   Tax adjustment                                 (explain on back of form)

6   Tax Due

                                                                            # of Months 
                                                     Tax    %
                                                                            Late

7   Penalty, 15% of the tax due + 
    5% per month (Max 50%)                                  See Chart

8   Interest, 0.833% per month                              0.833%
9   Total Penalty & Interest
                                                         Make checks payable to:
10  Payment Due                                          Newark City Income Tax

                    Signature:
                                                            Title           Date

                                      Account Information

   Newark Account Number                                 EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

MailM to:ail to:                                            Questions?
                                                            740-670-7580  phone
NewarkNe City Tax Officewark City Tax Office                740-670-7581  fax
                                                            citytax@newarkohio.net
POPOBox 4577Box 4577

   2024                        Monthly Withheld Tax             Must be postmarked
   MO-02                       February 1 - February 28            by 03-15-24

                                             Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                                       (explain on back of form)

6  Tax Due

                                                                                 # of Months 
                                                            Tax    %
                                                                                 Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                                          See Chart

8  Interest, 0.833% per month                                      0.833%
9  Total Penalty & Interest
                                                                Make checks payable to:
10 Payment Due                                                  Newark City Income Tax

                      Signature:
                                                                   Title         Date

                                             Account Information

   Newark Account Number                                        EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Mail to:Newark City Tax Office                                     Questions?
PO Box 4577                                                        740-670-7580  phone
Newark City Tax OfficeNewark, OH  43058-4577                       740-670-7581  fax
                                                                   citytax@newarkohio.net
PO Box 4577

   2024                Monthly Withheld Tax         Must be postmarked
   MO-03                   March 1 - March 31          by 04-15-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                             (explain on back of form)

6  Tax Due

                                                                       # of Months 
                                                Tax    %
                                                                       Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title           Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:                                               Questions?
Newark City Tax Office                                 740-670-7580  phone
PO Box 4577                                            740-670-7581  fax
Newark, OH  43058-4577                                 citytax@newarkohio.net

   2024                        Monthly Withheld Tax             Must be postmarked
   MO-04                                     April 1 - April 30     by 05-15-24

                                             Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                                               (explain on back of form)

6  Tax Due

                                                                                         # of Months 
                                                                Tax %
                                                                                         Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                                           See Chart

8  Interest, 0.833% per month                                       0.833%
9  Total Penalty & Interest
                                                                Make checks payable to:
10 Payment Due                                                  Newark City Income Tax

                      Signature:
                                                                    Title                Date

                                             Account Information

   Newark Account Number                                        EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Mail to:Newark City Tax Office                                      Questions?
PO Box 4577                                                         740-670-7580  phone
Newark City Tax OfficeNewark, OH  43058-4577                        740-670-7581  fax
                                                                    citytax@newarkohio.net
PO Box 4577

   2024                        Monthly Withheld Tax             Must be postmarked
   MO-05                                     May 1 - May 31        by 06-17-24

                                             Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                                           (explain on back of form)

6  Tax Due

                                                                                     # of Months 
                                                            Tax    %
                                                                                     Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                                          See Chart

8  Interest, 0.833% per month                                      0.833%
9  Total Penalty & Interest
                                                                Make checks payable to:
10 Payment Due                                                  Newark City Income Tax

                      Signature:
                                                                   Title             Date

                                             Account Information

   Newark Account Number                                        EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Mail to:Newark City Tax Office                                     Questions?
PO Box 4577                                                        740-670-7580  phone
Newark City Tax OfficeNewark, OH  43058-4577                       740-670-7581  fax
                                                                   citytax@newarkohio.net
PO Box 4577

   2024                Monthly Withheld Tax         Must be postmarked
   MO-06                      June 1 - June 30         by 07-15-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                              (explain on back of form)

6  Tax Due

                                                                        # of Months 
                                                Tax    %
                                                                        Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title            Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
Newark, OH  43058-4577                                 740-670-7581  fax
                                                       citytax@newarkohio.net

   2024                Monthly Withheld Tax         Must be postmarked
   MO-07                      July 1 - July 31         by 08-15-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                              (explain on back of form)

6  Tax Due

                                                                        # of Months 
                                                Tax    %
                                                                        Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title            Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
Newark, OH  43058-4577                                 740-670-7581  fax
                                                       citytax@newarkohio.net

   2024                Monthly Withheld Tax         Must be postmarked
   MO-08                   August 1 - August 31        by 09-16-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                               (explain on back of form)

6  Tax Due

                                                                         # of Months 
                                                Tax    %
                                                                         Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title             Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
Newark, OH  43058-4577                                 740-670-7581  fax
                                                       citytax@newarkohio.net

   2024                Monthly Withheld Tax         Must be postmarked
   MO-09               September 1 - September 30      by 10-15-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                                 (explain on back of form)

6  Tax Due

                                                                           # of Months 
                                                  Tax  %
                                                                           Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title               Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
                                                       740-670-7581  fax
Newark, OH  43058-4577
                                                       citytax@newarkohio.net

   2024                Monthly Withheld Tax         Must be postmarked
   MO-10                   October 1 - October 31      by 11-15-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                                 (explain on back of form)

6  Tax Due

                                                                           # of Months 
                                                  Tax  %
                                                                           Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title               Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
Newark, OH  43058-4577                                 740-670-7581  fax
                                                       citytax@newarkohio.net

   2024                Monthly Withheld Tax         Must be postmarked
   MO-11               November 1 - November 30        by 12-16-24

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                               (explain on back of form)

6  Tax Due

                                                                         # of Months 
                                                Tax    %
                                                                         Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title             Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
Newark, OH  43058-4577                                 740-670-7581  fax
                                                       citytax@newarkohio.net

   2024                Monthly Withheld Tax         Must be postmarked
   MO-12               December 1 - December 30        by 01-15-25

                                 Tax Calculation

1  Qualifying Newark wages

   Newark Tax Withheld
2  1.75%  Rate
3  0.75%  Rate
4  Total Tax Withheld
5  Tax adjustment                               (explain on back of form)

6  Tax Due

                                                                         # of Months 
                                                Tax    %
                                                                         Late

7  Penalty, 15% of the tax due + 
   5% per month (Max 50%)                              See Chart

8  Interest, 0.833% per month                          0.833%
9  Total Penalty & Interest
                                                    Make checks payable to:
10 Payment Due                                      Newark City Income Tax

                  Signature:
                                                       Title             Date

                                 Account Information

   Newark Account Number                            EIN
   Account Name
   Address
   City State Zip
   DBA
   Email
   Phone

Mail to:
Newark City Tax Office                                 Questions?
PO Box 4577                                            740-670-7580  phone
Newark, OH  43058-4577                                 740-670-7581  fax
                                                       citytax@newarkohio.net

   Due                                                                                          2024
                                  Reconciliation of Withheld Tax
02‐28‐25
                                              Number of W-2s attached
1  Wages Reported
2  Wages per W-2s                       Courtesy withholding check here:
3  Difference                      (explain on back of form)

   Period          Tax         Adj Paid Period                                Tax   Adj              Paid
4     Jan                                     Jly
      Feb                                     Aug
      Mar                               Sept
      Apr                                     Oct
      May                                     Nov
      Jun                                     Dec
5  Tax Paid Monthly

6  Tax withheld per W-2s

7  Tax due with Reconciliation                Overpayment
                           If overpayment, please indicate how to apply below:
8  Refund                          Carry over to 2024

                                                                                    # of Months 
                                              Tax
                                                                                    Late
9  Late Payment Penalty                                         See Chart
10 Interest                                                                   0.833%
11 Failure to File Penalty                                                    25.00
12 Total Penalty and Interest

                                                            Make checks payable to:
13 Balance due with Reconciliation
                                                     Newark City Income Tax

   Signature:
                                        Title                                           Date

   Newark Account Number           EIN:
   Account Name
   Address
   City State Zip
   DBA
   Email                                Phone

Mail to:
                                                                                    Questions?
Newark City Tax Office                                                              740-670-7580  phone
PO Box 4577                                                                         740-670-7581  fax
Newark, OH  43058-4577                                                              citytax@newarkohio.net

                                  Instructions
                                  Tax Calculation

Box 1  Enter the qualifying wages for the period you are reporting that are subject to 
       Newark City Tax.

       For a definition of qualifying wages, please go to http://codes.ohio.gov/orc/718 for 
                                          more details.
Box 2
       Enter the amount of tax that you withheld from your employees' wages at 1.75%.

Box 3
       Enter the amount of tax that you withheld from your employees' wages at 0.75%.

Box 4  Enter the total of Box 2 and Box 3.

Box 5  Enter any adjustments from prior periods, credits carried forward or any other 
       adjustments to the current Tax Withheld.  Please explain the adjustment on the 
       back of your form.

Box 6  Enter the total of Box 4 and Box 5.

Box 7  Penalty = See Late Withholding Payment Chart below.

       Late Withholding       # of Month's Late Late Payment Penalty %
       Payment Chart              1*                   15%
                                  2                    20%
                                  3                    25%
                                  4                    30%
                                  5                    35%
                                  6                    40%
                                  7                    45%
                                  8                    50%

       Tax Column - compare Boxes 4 and 6 - enter the smaller amount.
       Multiply the tax times % from the chart. Enter this amount on the line for Box 7.

Box 8  Interest = 0.833% per month with no maximum.

       Multiply tax due times 0.833% times the number of months late. Enter in Box 8.

       *Note :  Any portion of a month counts as one month.  For example, if your payment 
       was due May 15th, on May 16th your payment is considered 1 month late.  If the 
       payment is sent in June 1st, your payment is 2 months late.

Box 9  Enter total of Box 7 and 8.

Box 10 Enter the total of Box 6 and 9.  This is the amount due with your form.

       The Remit to address in the bottom left corner of your form is placed so you can fold 
       the form so that this address appears in a standard #10 window envelope.

Important Note:  The information you enter in Boxes 4, 5, and 6 each period will need entered 
on your annual Reconciliation.

                             Instructions (continued)
       Account Information (Withholding Forms and Reconciliation)

Please enter all of the information requested.  If you do not know your Newark Account 
Number, please contact our office to obtain this information.  It is very important that the 
information entered here matches your account with our office to guarantee your payments 
are accurately posted to your account.

                             Reconciliation

Box 1  Enter the total of the qualifying wages reported in Box 1 on each Withholding Form 
       submitted during year.

Box 2  Enter the total of the qualifying wages reported on the W-2s you have issued to your 
       employees.

Box 3  Enter the difference between Box 1 and Box 2.  If there is a difference, explain why 
       on the back of the reconciliation.

Box 4  Enter the Tax, Adjustments and Tax Paid from each period's Withholding Form 
       submitted during the year.  These amounts are found on the Withholding Form in 
       Boxes 4, 5 and 6.

Box 5  Enter the total of the Paid column.

Box 6  Enter the total amount of Newark Tax withheld shown on the W-2s issued to your 
       employees.

Box 7  Compare Boxes 5 and 6.  If the amount in Box 6 if greater than Box 5, enter the 
       difference beside "Tax due with Reconciliation".   If Box 5 is greater than Box 6, 
       enter the difference beside  "Overpayment".

Box 8  If Box 7 results in overpayment, indicate whether you want the credit refunded or 
       carried forward.  Note: Any credit on your account must be applied to any 
       outstanding balance or penalty before it can be refunded or carried forward,.

Box 9  Late Payment Penalty (See Late Withholding Payment Chart)
       Enter the tax due with reconciliation from Box 7.
       Multiply the tax times % from the chart and enter the total in Box 9.

Box 10 Interest = 0.583% per month with no maximum.
       Enter the tax due with reconciliation from Box 7
       Enter the number of months the payment is late.
       Multiply the tax times 0.583% times the number of months late and enter the total in 
       Box 10.

       Instructions (continued)
       Reconciliation
Box 11 Failure to File Penalty = $25 per month up to $150.
       This penalty is assessed on Reconciliations that are not filed by the last day of 
       February each year whether or not tax is owed.
       Enter the number of months the Reconciliation is late.
       Multiply the number of months late times $25. If this amount is less than $150, enter 
       the amount in Box 11.  If this amount is $150 or more, enter $150.

Box 12 Enter the total of Box 9 + Box 10 + Box 11.

Box 13 Enter the total of Box 7 tax due with Reconciliation and Box 12.  This is the amount 
       that is due with your Reconciliation.

Copies of W-2s must accompany your Reconciliation and contain the following:
       Employee name and address
       Employee Social Security Number
       All information required on the Federal W-2s
       Total of qualifying wages
       Total Newark tax withheld
       Names of all cities that tax was and/or should have been withheld
       Amount of tax withheld for each city

       A listing containing the above information may be remitted in lieu of actual W-2s.

We will accept electronic versions of your W-2 information on a compact disk (CD) in the 
MMREF-1 format as published by the Social Security Administration (SSA). We require 
Supplemental Record (RS) for the City of Newark.  The required file name is W2report.

                                General Information

Why are three so many changes to the Newark Withholding requirements?
In December 2014, the Ohio Legislature passed a new State law that made sweeping changes 
to municipal tax collections for the entire State.  All municipalities are required to implement the 
State law with the tax year beginning January 1, 2016.

Where can I find the State law and the Newark Income Tax Ordinance?
Both documents are available online at the following:
State law        codes.ohio.gov/orc/718
Newark Ordinance www.newarkohio.net/city-services/tax

Do I have to withhold Newark City Tax?
The new State law has changed the withholding requirements.  Please see the Ohio Revised 
Code section 718.03 or Newark Ordinance section 890.051 for details.

What is the tax rate for Newark?
The Newark City tax rate is 1.75% (0.175) of gross qualifying wages earned in Newark and/or 
not subject to another city's withholding.  If your Newark resident employee works outside of 
any city, you may elect to withhold and remit their Newark tax at 1.75%.

What if my employees pay tax to another city?
If your employees are Newark residents and pay tax to another city,  the Newark resident is 
allowed a 1% credit for taxes paid to the other city.  You may elect to withhold and remit their 
Newark tax on their behalf at  0.75% of the wages taxed by the other city.

When are my withholding taxes due to Newark City?

All withholding remittances must be postmarked by the due dates in the chart below.

Frequency                       Tax Withheld Monthly                    Due Date
Quarterly                       Less than $200           last day of the following month

                                                         by the 15th day of the following 
Monthly                         $200 to $999.99
                                                                          month

                                                         by the 3rd     banking day after the 
Semi-monthly                    $1,000 or more
                                                         15th and the last day of the month

Where can I pay my Newark Withholding Tax?

The Newark Tax Office is located on the 1st floor of the Municipal Building at 40 West Main 
Street.  Our office is open for payments Monday, Tuesday, Thursday and Friday from 8:00 to 
4:30 and Wednesdays 11:30  to 4:30. Drop boxes are available in the lobby weekdays 8:00 - 
4:30 and on the west side of the Municipal Building 24/7.

Can I file and pay my taxes online?
Online filing and payment options are available both through the State of Ohio and through our 
office.  Please visit the following websites for more details.
Ohio Business Gateway                      http://business.ohio.gov /
Newark City Tax Website                    https://www.newarkohio.gov/income-taxes/

What are the penalty and interest charges if my payment is late?
The new State law increased the penalty on late paid tax to 50% of the tax due.  The 
interest rate on late payments is determined annually and posted to our website by
October 31st.  Please see our website for the current year's interest rate.
Go to  www.newarkohio.net/city-services/tax

Can I include the Newark School District Income Tax with my Newark City Tax?
No, the Newark School District Income Tax is administered by the State of Ohio Department of 
Taxation.  Information about the School District Income Tax is available at the State's website at 
http://tax.ohio.gov or at 1-888-405-4039

How can I get more information about Newark City Taxes?
The Newark Tax Office staff is your best source of information regarding the Newark Tax and 
your filing requirement.  Please contact us at one of the following;
email: citytax@newarkohio.net                                 Phone:  (740) 670-7580