DIVISION OF TAXATION            CITY OF MIDDLETOWN
IDDLETOWN ONE DONHAM PLAZA                DIVISION OF TAXATION
          MIDDLETOWN OH 45042             ONE DONHAM PLAZA
                                          MIDDLETOWN OH 45042
                                          (513) 425-7862

                                          IMPORTANT TAX INFORMATION
                                          THIS BOOK CONTAINS:

                                      2024 INSTRUCTIONS AND WITHHOLDING VOUCHERS

                                          2024 INSTRUCTIONS AND
                                      ANNUAL WITHHOLDING TAX RECONCILIATION FORM 
                                              MONTHLY

Payments due 15th day after month end.

CITY OF MIDDLETOWN OHIO - WITHHOLDING TAX RECONCILIATION
     Division of Taxation PO Box 428739 Middletown OH 45042-8723 (513) 425-7862

                      INSTRUCTIONS FOR FORM MW-1
The AMOUNT ENCLOSED is the “qualifying wages” of all your employees times the tax rate of 2.0%. Refer to Internal Revenue 
Service Code Section 3121 for complete definition of wages. Usually “qualifying” will be the same as Medicare wages (for 
employees who are exempt from Medicare wages, compute as though they were not exempt.) Qualifying wages include, but 
are not limited to, gross wages less 125 cafeteria plan contributions; bonuses, stipends and tip income; commissions and fees; 
sick pay, sub pay, deferred compensation; wage continuation plans (retirement incentives, severance pay, short term disability, 
etc.); income from nonqualified pension plans when reportable in Box 5 of W-2; vacation pay; uniform, automobile and travel 
allowances; costs of group term life insurance over $50,000; reimbursement in excess of deductible expenses; profit sharing; 
prizes and gifts to the same extent taxable by the IRS; and stock options. 
Withholding taxes must be postmarked or received on or before the due date.  If withholding payments are received after the 
due date, the following penalties and interest will be imposed.

LATE PAYMENT PENALTY: 50% OF THE AMOUNT NOT TIMELY 
PAID LATE RECONCILIATION PENALTY: $25 
2024 INTEREST RATE: 10% ( .0 83% PER MONTH)

CITY OF MIDDLETOWN, EMPLOYER’S RETURN OF TAX WITHHELD                                           ACCT #
YEAR          MONTH         AMOUNT ENCLOSED
                          $                                      Authorized Signature
                        Tax Rate: 2.0%
                                                                 Print or Type Name

                                                                 Email
Do your employees         live and/or        work in Middletown? Official Title

Is this a final return?               YES              NO        Federal I.D.
If yes, explain on reverse
                                                                 Telephone

                                                                 Make check payable and mail to:
                                                                 CITY OF MIDDLETOWN
                                                                 PO BOX 630157
                                                                 Cincinnati OH 45263-0157             Form MW-1

CITY OF MIDDLETOWN OHIO - WITHHOLDING TAX RECONCILIATION
Division of Taxation PO Box 428739 Middletown OH 45042-8723 (513) 425-7862

                       INSTRUCTIONS FOR FORM MW-3
Copies of W-2’s of all employees subject to City of Middletown income tax must accompany this form. W-2’s must be in 
alphabetical order or sorted by social security number.

Employers with more than 250 employees must submit W-2 information on diskette or CD-Rom. 
Please contact our office for specific instructions.

If non-employee compensation was paid for work performed in Middletown, copies of 1099-MISC’s 
must also be submitted.

FILING DEADLINE FEBRUARY 28 (MARCH 31 ELECTRONIC FILING)
If you terminated your employees before December 31, this reconciliation must be filed within 
thirty days after the last payment of wages.

                                                                                                                             ACCT #

                                                                       Total remitted for the year       Middletown Income Tax Withheld for Tax Year 2024 
                                                                       (Must equal line 5. If not, explain on reverse)       ____________________
                                                                       Jan   ____________________        Jul    ____________________
                                                                       Feb   ____________________        Aug   ____________________
(Must include explanation on the reverse)                              Mar   ____________________        Sep   ____________________
Payroll subject to tax                                                 Apr    ____________________       Oct   ____________________
Withholding liability at 2.0% of line 4                                May   ____________________        Nov   ____________________
                                                                       Jun    ____________________       Dec    ____________________
Overpayment credited to next year*
No taxes or credits of less than $10.01 shall be collected or refunded                             PO Box 428739  Middletown OH 45042-8739

                                                                                                   Email 

CITY OF MIDDLETOWN       CITY OF MIDDLETOWN       CITY OF MIDDLETOWN
PO BOX 630157            PO BOX 630157            PO BOX 630157
CINCINNATI OH 45263-0157 CINCINNATI OH 45263-0157 CINCINNATI OH 45263-0157

CITY OF MIDDLETOWN       CITY OF MIDDLETOWN       CITY OF MIDDLETOWN
PO BOX 630157            PO BOX 630157            PO BOX 630157
CINCINNATI OH 45263-0157 CINCINNATI OH 45263-0157 CINCINNATI OH 45263-0157

CITY OF MIDDLETOWN       CITY OF MIDDLETOWN       CITY OF MIDDLETOWN
PO BOX 630157            PO BOX 630157            PO BOX 630157
CINCINNATI OH 45263-0157 CINCINNATI OH 45263-0157 CINCINNATI OH 45263-0157

CITY OF MIDDLETOWN                                CITY OF MIDDLETOWN
                         USE YELLOW LABEL AT 
PO BOX 630157                                     PO BOX 428739
                         RIGHT FOR MW-3 ONLY
CINCINNATI OH 45263-0157                          MIDDLETOWN OH 45042

1/31   2/15
2/28   3/15
3/31   4/15
4/30   5/15
5/31   6/15
6/30   7/15
7/31   8/15
8/31   9/15
9/30   10/15
10/31  11/15
11/30  12/15
12/31  1/15