Employers are liable for the tax required to be withheld 
                                                                 even if the employer fails to withhold the tax.  Officers of 
Instructions for                                                 a corporation are personally liable for the failure to remit 
                                                                 the tax required to be withheld whether or not the tax was 
Form IT-15                                                       withheld.  Dissolution of a corporation does not discharge 
                                                                 an officer’s liability for a failure of the corporation to remit 
                                                                 the tax due. 
Employer’s  Deposit  of  City  Income                             
Tax Withheld                                                      Deposit Due Dates 
                                                                  
                                                                    Within three banking days after the 15 thand last 
 Do I Need to File Form IT-15?                                       day of each month for employers required to pay 
                                                                     semi-monthly, and 
Form  IT-15  must  accompany  your  paper  check  when              Within fifteen days after the close of each month 
paying  semimonthly  or  monthly  deposits  of  employee             for employers required to pay monthly. 
Columbus tax withheld.                                            
                                                                 Tax remitted after the deadlines listed above are subject 
You do not need to file  this form if you are paying             to a penalty of up to 50% of the tax remitted and interest. 
electronically on CRISP at crisp.columbus.gov or by               
ACH Credit.                                                       
                                                                 If using Form IT-15, mail to: 
You must remit withheld income tax:                                   
       Semi-monthly  if  the  total  taxes  withheld  or            Columbus City Treasurer 
        required  to  be  withheld  exceeded  $11,999  last          Employer Withholding Tax   
        calendar year or $1,000 during any month in the              PO Box 182489       
        preceding calendar year.                                     Columbus, OH 43218-2489 
       Monthly if the total taxes withheld or required to        
        be withheld exceeded $2,399 last calendar year            
        or $200 during any month of the prior quarter.                                               Rev. 1/12/2023     
 
Do not use Form IT-15 if: 
       If  you  are  making  your  payment  via  CRISP  at 
        crisp.columbus.gov or by ACH Credit.  
       You are required under Section 6302 of Internal 
        Revenue  Code,  26  C.F.R.  31.6302-1,  or  any 
        other  federal  statute,  to  deposit  by  electronic 
        funds transfer employment taxes by the close of 
        the day following the accumulation of those taxes. 
       You  do  not  meet  the  semi-monthly  or  monthly 
        deposit requirements outlined above. 
           o  Instead,  remit  the  tax  quarterly  using 
               Form IT-11, Quarterly Return of City Tax 
               Withheld. 
 
 General Instructions 
 
Withholding  local income tax 
Employers  must  withhold  and  remit  City  tax  to  the 
municipalities in which their employees work. Employees 
may also have a liability to the municipality in which they 
reside.  If  the  credit  allowed  by  the  employee’s  city  of 
residence for tax paid to the city of employment is less 
than  the  employee’s  liability  to  the  city  in  which  the 
employee  resides,  the  employee  will  either  have  to 
request that their employer withhold the additional tax due 
to the city of residence, or make estimated tax payments 
to the city of residence.