PDF document

- 1 -

Do I Need to File?

Instructions for

You are generally only required to file if any of the
Form IR-25 following apply:

1. You live in Columbus and earn income that requires
Columbus Individual Return you to file a Federal Schedule C, E, or F. You must
file a city return even if your Federal Schedule C, E,
Use to prepare returns for tax year
2023 or F shows a loss.
2. You do not live in Columbus, but any portion of your
The Columbus tax rate is schedule C, E (rental income only), or F income was
2.5%
earned in Columbus. You must file a city return even
Table of Contents if your Federal Schedule C, E (rental income only), or
F shows a loss.
What’s New?........................................................ 1 3. You live in Columbus, work in a city with a tax rate
Do I Need to File?................................................. 1 lower than 2.5%, and are not properly withheld at

How do I File?...................................................... 1 2.5% in total.
Estimated Tax Information….……...………..…… 2 4. You earned wage income in Columbus but 2.5%
General Information……………………………….. 2 wasn’t fully withheld. To check, multiply your largest
Completing Form IR-25 wage figure shown on your W-2 by 2.5%. Your
Taxpayer Information 3 withholding is correct if box 19 on your W-2 matches
Part A 4 that amount and was withheld to Columbus.
Part B 4 5. A final return is required to inactivate a tax account if
Part C 5 you are no longer required to file.
Part D 5
Part E 7
Schedule Y 7 How Do I File?
Finishing and Filing Your Return
Payments and Refunds 8
Appendix A: Taxable and Non-Taxable Income… 9 Can I file Form IR-25 online?
Yes, and we strongly recommend you file with our new
online tax portal, CRISP at crisp.columbus.gov.
What’s New?
Should I file an individual return?
 We strongly recommend you file with our new You should use Form IR-25 if you met the previous
Columbus Revenue Information Service Portal criteria under “Do I Need to File” above.
(CRISP) at crisp.columbus.gov. On CRISP, you
can electronically complete your Form IR-25 and This includes filing an IR-25 if your federal return includes
upload copies of your W-2s or other income from the following:
documentation.
1. Sole proprietorships – Schedule C, Federal Form
 Part E of the IR-25 replaces Form IR-21 1040.
Declaration of Estimated Tax. Form IR-PV 2. Rental property - Schedule E, Federal Form 1040.
replaces Form IR-18. 3. Partnerships, Joint Ventures and other types of
associations.
 Net Operating Loss: For taxable years beginning a. These businesses file their own returns using
in 2023 or thereafter, a person may deduct, for Form BR- 25; however, if you are a Columbus
purposes of an income tax levied by a municipal resident who is a partner, you must report
corporation that levies an income tax before your share of the taxable income on your
January 1, 2016, the full amount allowed by individual return.
Columbus City Code 362.03(A)(8). 4. Farm Net Income - Schedule F, Federal Form 1040
or Form 4835.

Corporations, including S-corporations, partnerships, joint
ventures, and fiduciaries (estates and trusts), must file
using Form BR-25.

- 2 -

Enlarge image

When is Form IR-25 due? be applied, in order, starting with the first quarter to satisfy
For most taxpayers, the return is due April 15. If you are your 25% estimated payment increments.
on Federal extension, the return is due October 15.
All 2024 quarterly estimated payments must total at least
What if I need more time? 90% of the total tax liability shown on your 2024 tax return
An extension of time to file is not an extension of the time or at least 100% of the total tax liability shown on your
to pay any tax due. If you have requested an extension 2023 tax return. If all estimated payments total an amount
for filing your federal income tax return, you will less than either of these criteria, or if sufficient payments
automatically receive the same extension for filing your are not made by the due dates listed above, you will be
Columbus return. subject to penalty and interest.

Extension payments can be made electronically using our
online tax portal at crisp.columbus.gov or by mail using General Information
Form IR-PV.
How are local taxes determined?
What if I file or pay late? City income tax is paid first to the city where work is
Columbus charges penalty and interest on taxes that are performed or income is earned. You may also have an
unpaid after April 15, or where timely and sufficient additional tax liability to your city of residence based on
estimated tax payments have not been made (see how much credit your home city allows for taxes paid to
estimated tax information below). If you are unable to pay where you work or earn your income. If you work or live
the full amount of the tax you owe, you must still file your within the City of Columbus, you are responsible to remit
return and pay as much of the tax due as possible, as the appropriate income tax.
penalty and interest will apply to the remaining balance.
Local Taxes for Columbus Residents
Columbus residents pay a total of 2.5% in taxes on all
Estimated Tax Information income earned, regardless of whether it was earned in
Columbus or another city. When Columbus residents earn
Declaring Estimated Taxes income in another city and pay taxes to that city,
Columbus provides 100% credit for tax paid up to 2.5%.
Complete Part E Page 4 of the IR-25.
Taxable income includes all salaries, wages,
You must declare your estimated tax if: commissions and other compensation, before any
 You expect to owe more than $200 in Columbus deduction for such things like 401(k) deferrals, regardless
tax in 2024, or of where it was earned. The income is taxable whether
 You had taxable income in Columbus in 2023, but paid in cash, property or other consideration, including the
will not have taxable income in Columbus in reasonable value of meals, lodging and the like.
2024. Complete Part E showing zero in the
declared estimates box. Taxable income also includes the net profits of all
unincorporated businesses such as real estate and
Making estimated payments equipment rentals, sole proprietorships, trusts, and a
Your declaration is due on April 15, along with your resident’s share of partnership income (whether
estimated payment for the first quarter. distributed or not). Net operating loss carry-forwards are
permitted beginning in tax year 2023 at 100% of the
Declaration and estimated tax payments must be made current year’s income. See Columbus City Code
separately from your tax return. Payments can be made 362.03(A)(8). “Net Operating Loss” means a loss
on CRISP (crisp.columbus.gov) or by using the payment incurred by a person in the operation of a trade or
voucher IR-PV. No extensions of time to pay will be business. “Net operating loss” does not include unutilized
granted. You must make your estimated tax payment on losses resulting from basis limitations, at-risk limitations,
Form IR-PV or online at crisp.columbus.gov by the due or passive activity loss limitations. Passive activity losses
dates below. are deducted the year allowed for federal tax purposes.

Payments are due: For Columbus residents, these unincorporated business
profits are taxable regardless of where the business was
 April 15, 2024 conducted. You may be entitled to a credit for taxes paid
to the city where your income was earned. If you are a
 June 15, 2024
partner in a partnership, you may be entitled to a credit for
 September 15, 2024
city taxes paid by the partnership. Such credits shall be
 January 15, 2025
allowed only to the extent of the tax assessed per C.C.C.

§362.081.
Each estimated tax payment must include a payment of

at least 25% of the total declared estimated tax. If you

have a credit carryforward from the prior tax year, it will

- 3 -

Enlarge image

Local Taxes for Non-Residents                                    
Non-residents  who  work  or  conduct  business  in              Completing Form IR-25 
Columbus  owe  2.5%  tax  on  the  income  they  earn  in        
                                                                  
Columbus.  Additionally,  non-residents  who  have              Taxpayer Information 
                                                                  
unincorporated  business  income  or  rental  property           
income earned in Columbus owe city tax on that income.          1.  Enter name, current mailing address, phone number, 
                                                                  email  address,  and  social  security  number  in  the 
Taxable income       includes all   salaries,   wages,            spaces provided. If you are filing a joint return, provide 
commissions  and  other  compensation,  before  any               your  spouse’s  name  and  social  security  number.  If 
deduction  for  such  things  like  401(k)  deferrals  earned     you know your account ID (IIT-XXXXXXXX), you may 
from  employment  in  Columbus.  Taxable  income  also            use this on the return in lieu of your social security 
includes the net profits of all unincorporated businesses.        number. 
Unincorporated  business  income  includes,  but  is  not          
limited to, sole proprietorships, rental of real or tangible    2.  If  you  are  amending  an  already-submitted  return, 
property,  and  trusts  if  the  business  was  conducted  in     place an “X” in the box marked AMENDED. If you are 
Columbus.                                                         amending  the  City  return  based  upon  an  amended 
                                                                  return that you filed with the IRS (Form 1040X),  you  
Determine  net  profits  from  unincorporated  business  in       must  include  a copy  of  your  amended  Federal  
accordance with the accounting method used for Federal            return,  including    any  schedules  that  pertain  to  the 
income  tax  purposes.    Any  expenses  claimed  must  be        amendment.  If you are filing an amended City return 
ordinary  and  necessary.  Net  operating  loss  carry-           based  upon  an  audit  that  the  IRS  conducted,  you 
forwards  are  permitted  beginning  in  tax  year  2023  at      must  include  documentation  pertaining  to  the  audit 
100% of the current year’s income. See Columbus City              and note any changes that were made by the I.R.S. 
Code 362.03(A)(8).   “Net Operating Loss” means a loss            to reduce or increase your taxable income. 
incurred  by  a  person  in  the  operation  of  a  trade  or    
business.  “Net operating loss” does not include unutilized     3.  Indicate your filing status. 
losses resulting from basis limitations, at-risk limitations,    
or passive activity loss limitations. Passive activity losses   4.  Check the corresponding box to indicate whether you 
are deducted the year allowed for federal tax purposes.           anticipate filing a Columbus return next year. If you 
                                                                  answered  “no”,  provide  the  reason  (taxes  fully 
If  you  are  engaged  in  two  or  more  unincorporated          withheld  by  employer,  sold  business  or  rental 
businesses  in  Columbus,  the  net  loss  of  one                property, etc.) and attach supporting documentation 
unincorporated business may be used to offset the profits         such  as  Federal  Form  1040,  W-2  or  Statement  of 
of another for purposes of arriving at overall net profits        Social Security Earnings. 
from  unincorporated  businesses.  Starting  in  tax  year       
2016,  income  from  pass-through  entities  shall  not  be     5.  Current Residence: If your current physical address 
reflected on your individual non-resident return per Ohio         is the same as your mailing address, check the box 
Revised Code §718.01(B)(1)(d).                                    “same  as  Mailing”.  If  you  have  a  different  physical 
                                                                  address  than  your  mailing  address,  indicate  that 
City  taxable  income  does  not  include  proceeds  of           address. 
insurance policies if the employee paid all the premiums.             
City taxable income also does not include compensation          6.  Residence Change in 2023: If you moved during the 
for  personal  injury  and  property  damages.    Expenses,       tax  year,  enter  the  date  of  your  move  and  your 
costs, and losses incurred in connection with income not          previous address.  If you are allocating your income 
subject to city income tax may not be used to reduce your         as  a  result  of  your  move,  you  will  need  to  attach 
city taxable income.                                              documentation to your return explaining the allocation 
                                                                  (such  as  a  copy  of  a  paystub  dated  close  to  your 
  
 NOTE     See Appendix A for taxable “other income”               move date). If you are requesting that your account 
          and non-taxable income.                                 be  inactivated  because  you  moved  from  Columbus 
                                                                  with  no  intent  to  return  but  are  maintaining  a 
                                                                  Columbus  address  of  record,  please  attach 
Can we file a joint return?                                       supporting documentation. 
A married couple may file a joint return regardless of the       
filing method used on their federal return.  Joint returns       
must be signed by both spouses and include both social                
security numbers.                                                     
                                                                      
                                                              3

- 4 -

Enlarge image

Part A: Tax Calculation b. Line 11B: Enter the amount from Line 11 that
you want refunded (must be greater than
Complete Parts B, C, and D before entering amounts $10).
into Part A.
For your return to be considered complete, you must:
Line 1: W-2/W-2G income: Enter total of all amounts a. Complete all applicable parts (A, B, C,
from Part B(s) Line 2. If you have adjustments to your D, E) of the return,
taxable wages, use Part C(s) Line 12 as part of your total b. Sign your return, AND
wages instead of the amount in Part B Line 2 for that c. Attach all required documentation.
specific employer.
Part B: W-2/W-2G Income from Employer
Line 2: Net profits, rents, & other non-wage taxable (Required)
income: Enter amount from Part D Line 7. If a
loss, enter 0. Use Part B to report income from W-2 wages and salaries
and W-2G earnings.
Columbus does not allow the net loss from
NOTE an unincorporated business to be used to You must:
offset wages, salaries, commissions or a. Complete a separate Part B for each W-2 or W-
other compensation. The amount on Line 2 2G
cannot be less than zero. b. Attach a copy of your W-2 from each employer
c. Attach a copy of your W-2G statement(s)
Line 3: Total net taxable income: Add Line 1 & 2.
List your employer and primary address where you
Line 4: Tax due: Multiple Line 3 by 2.5%. physically reported for work (this may differ from your
employer’s physical street address printed on your Form
Line 5: W-2 tax withheld to Columbus: Enter total of Part W-2). Enter EIN and SSN as shown on your W-2 (even if
B(s) Line 3. incorrect), along with your occupation/nature of business.

Line 6: W-2 tax withheld or paid to work cities outside of Line 1: Percentage of time worked from home: If you
Columbus: Enter total of Part B(s) Line 4. worked from home in the given tax year, enter the
(Columbus Residents only) percentage of time you spent working from home.

Do not enter declaration or estimated payments Line 2: Qualified Wages: Typically, City tax is due on Box
on Line 6. They are entered on Line 9. 5 Medicare wages, but may include other income not
reported in Box 5 Medicare wages. Adjustments are listed
Line 7: Other credit from non-wage income: Enter amount under §718.03 of the Ohio Revised Code. City taxable
from Part D Line 13. wages include all wages that may be deferred or excluded
from Federal and State taxable wages under §401 of the
Line 8: Total tax due: Line 4 less Lines 5, 6, & 7. Internal Revenue Code. These deferrals appear in Box
12 of your W-2 with codes D, E, F, G and S. You may be
Line 9: Credit for estimated tax payments & prior year subject to additional tax due to residency if your employer
overpayments: Enter all declaration payments does not collect and remit courtesy withholding or your
made during the current tax year & any employer has incorrectly reported taxable income. For a
overpayment carried forward from the prior year. refund or adjustment to taxable wages, list total wages on
Line 2, but complete Part C (instructions below) for
Do not enter tax withheld (see Lines 5 & 6) or paid adjustment.
by a partnership on your behalf (see Line 7).
Line 3: Local tax withheld to Columbus: Enter the amount
Line 10: Balance due or net tax due: Line 8 less Line 9. If of Columbus withholding listed on your W-2 in box 19.
Line 9 is greater than Line 8, enter overpayment
in parentheses here. If amount is $10 or less, Line 4: Tax withheld or paid to work cities outside of
enter $0. No payment is necessary if tax due is Columbus (Columbus residents only): Enter the amount
$10 or less. of other city withholding listed on your W-2 in box 19 that
was paid to the city where the work was physically
Line 11: Overpayment: Enter amount from Line 10 performed. Additionally, if you filed a return directly to the
without parentheses. If any portion of your city where you physically worked, enter the amount you
overpayment is Columbus withholding, the paid on that return. A copy of the other city return is
signed Employer Certification on Page 2 must required to be attached to the Columbus return.
be provided.
a. Line 11A: Enter the amount from Line 11 that
you want credited to your next year tax
estimates.
4

- 5 -

Enlarge image

Part C: Adjustments to Taxable Wages Lines 6-11: Nonresident Days Worked Out
(Optional-Only complete if requesting refund) Complete these lines only if you are a
nonresident employee who worked part of the
Complete Part C to reduce your taxable wages (reported year outside of Columbus but your employer
in Part B) by amounts in one or more of the following withheld Columbus tax.
categories: Be sure to attach copies of any applicable
documents that pertain to your adjustments (days out Lines 6-11 are based on a work year of 260 days
listing, birth certificate or driver’s license, etc.) to the back (representing five (5) days per week times 52
of the return. weeks). If your schedule differs from this, adjust
the formula accordingly. Sick, vacation, PTO, and
Line 1: Under the Age of 18 holiday pay are taken into account by the formula.
If you turned 18 during the tax year, you may reduce
your taxable wages by what you earned while under You must:
the age of 18 and enter this amount here. Enter a. Attach a list of all dates and addresses
your date of birth as well in that field. you worked out of Columbus; and
b. Attach a list of all dates that were taken
You must attach: as sick, vacation, PTO, or holidays for the
a. A copy of your driver’s license, or tax year.

b. A copy of your birth certificate, or
Line 12: Total wages minus adjustments (Part B Line 2
c. A notarized statement from either parent
minus Part C lines 1, 2, 3, 4, 5a, 5b, & 11). This is your
stating your date of birth. income taxable to Columbus.

Do not send originals of your driver’s license or birth Employer Certification: The employer
certificate; they will not be returned. certification is required to claim
NOTE adjustments to taxable wages on Lines 2-
Line 2: Improperly Withheld by Employer 11 of Part C. A separate employer
Complete Line 2 only if your employer withheld tax certification is required for each W-2 for
in error to Columbus. which you have an adjustment.

Line 3: 100% Work from Home

If you worked the entire tax year from your home
outside of Columbus, enter your total wages. Part D: Net Profits, Rents, and Other Non-Wage
Taxable Income
Line 4: Disability Payments Withheld by Employer
Only complete if your employer withheld tax on Complete Part D if you have income from sources other
short-term or long-term disability payments in than W-2 wages or W-2G income.
error to Columbus.
You must:
You must: a. Attach complete Federal Schedules C, E, F & all
Fully explain the reason for adjustment. other income statements to the back of the return,
and
Lines 5a & 5b: Nonresident Transportation b. Complete the Net Operating Loss Carry-Forward
Employees & Others by Agreement with Columbus calculation if you are carrying forward a net
Complete Line 5a only if you are a nonresident operating loss amount from your previous years
employee working in one of these industries and return, and
are regularly assigned duties outside of Ohio c. Complete Schedule Y if you are allocating income
(interstate). for a business conducted in more than one city.

You must: Line 1: Enter self-employment income (or loss)
Provide a list of your routes and complete from your Federal Schedule C or from
address of your hub. Schedule Y (see instructions below) if
you are allocating your income between
Complete Line 5b only if you are a nonresident multiple taxing jurisdictions.. Losses
employee working in one of these industries and should be entered as a negative number.
are regularly assigned duties within Ohio only
(intrastate). Complete Schedule Y only if you
engaged in business in more than one
You must: taxing district.
Provide a list of your routes and complete
address of your hub.

- 6 -

Enlarge image

Line 2: Enter rental income (or loss) from your Line 12: Campaign contribution credit: Limit $50
Federal Schedule E Part I. Losses should for individual return or $100 for joint
be entered as a negative number. return made to the campaign committee
Separate accounting is required to be of candidates for Columbus Mayor, City
used when calculating net rental profit Attorney, City Auditor, or member of City
subject to city tax. Common or shared Council. Note that this credit is non-
rental real estate expenses shall be refundable, cannot be carried forward
allocated equally among all rental and can be used to reduce tax due in the
properties. Net operating losses are to be current tax year only.
applied using separate accounting.
Line 13: Total other credit: Total of Lines 8-12.
Line 3: Residents Only: Enter your share of city Enter this amount in Part A Line 7.
taxable partnership and/or trust income
(or loss) from your Federal Schedules E
Parts II and III. Losses should be entered Net Operating Loss Carryforward Worksheet
as a negative number. Passive activity
loss carry forwards are not allowed for You must complete this worksheet if you are carrying
City tax purposes. forward a net operating loss from a previous tax return to
this year’s return.
Line 4: Enter farming income (or loss) from your
Federal Schedule F, plus any other non- Net operating loss means a loss incurred
wage taxable income. Losses should be by a person in the operation of a trade or
entered as a negative number. NOTE business. “Net operating loss” does not
include unutilized losses resulting from
Line 5: Total non-wage taxable income or loss: basis limitations, at-risk limitations, or
Enter the total from Lines 1-4. Losses passive activity loss limitations.
should be entered as a negative number.
Column 1: For each prior tax year for which you incurred
Line 6: Net operating loss carryforward: Enter a net operating loss (NOL), enter the dollar
total from Column 4 of the net operating amount of NOL incurred.
loss carryforward worksheet (see
instructions below.) Column 2: Enter the portion of NOL incurred (from
Column 1) which has already been utilized in
Line 7: Total income from sources other than taxable years prior to the current taxable year.
wages, salaries, & commissions: Line 5
minus Line 6. Enter this amount in Part A Column 3: Carryforward available for current tax year
Line 2. (Column 1 minus Column 2).

Other Credit for Tax Payments on Non-Wage Income Column 4: Enter carryforward utilized on current tax
year’s return.
Do not include W-2 withholding in this section.
Net operating loss carryforwards are
Line 8: Tax paid to other cities on self- permitted beginning in tax year 2023 at
employment income from Federal NOTE 100% of the current year’s income. See
Schedule C or Schedule Y as reported on Columbus City Code 362.03(A)(8).
Part D Line 1.

Line 9: Tax paid to other cities on rental income
from Federal Schedule E reported on Column 5: Carryforward available for future tax years
Part D Line 2. (Column 3 minus Column 4).

Line 10: Tax paid to Columbus and/or other cities Totals: Enter totals of Columns 3, 4, and 5. Enter the total
on partnership & trust income from from Column 4 to Part D Line 6.
Federal Schedule E reported on Part D
Line 3.

Line 11: Tax paid to other cities on farming
income from Federal Schedule F and on
other non-wage income reported on Part
D Line 4.

- 7 -

Enlarge image

Part E: Declare Estimated Taxes for 2024 Line b- Divide Column C, Line a, by the amount
of Line 6. If the amount of Line 6 is zero, enter
“n/a” on this line.
Estimated taxes for the next filing year will now be
declared on your IR-25 city tax return Page 4. See page Column D:
2 of these instructions for filing guidelines, payment Average the three percentages reported in line b.
information, and due dates. Payments must be made If a percentage for a column is zero but there is
separately from your tax return, either on CRISP still a dollar amount listed in line a, divide by three
(crisp.columbus.gov) or by using the payment voucher IR- instead of two.
PV.
Example 1: Schedule Y Line 6 shows no wages
companywide. If Line b for Columbus shows
Schedule Y – Schedule C Business Allocation 30%, 60%, and n/a for Columns A-C respectively,
Formula you would divide 90% (30% + 60%) by 2 (since
only two columns had numbers).
Complete Schedule Y to allocate taxable income for
business conducted in more than one city. In order to Example 2: Schedule Y Line 6 reports wages
promote uniformity and consistency in the calculation of companywide. None of those wages are earned
net profits, it is the City of Columbus’ policy to strictly in Columbus. If Line b for Columbus shows 30%,
interpret Ohio Revised Code §718.02. Commencing with 60% and 0%, for Columns A-C respectively, you
tax year 2004, the use of Separate Accounting in the would divide 90% (30% + 0% +60%) by 3 (since
calculation of Net Profits is no longer an available option. all three columns had numbers, even though
Column C’s number was zero).
Trade Name/DBA: Enter in box.
Column E:
Line 1: List Federal Schedule C net profit (loss). Multiply the amount shown on the taxable form
(Example Schedule C) by the percentage shown
Lines 2-6: List Property, Gross Receipts, and Wage in Column D. If the amount is zero or less, enter
information requested, based on totals wherever zero in Column E. If the amount is more than
situated/performed. These amounts will be split between zero, enter the amount in Column E.
Columbus and “everywhere else” in Columns A-C below
and used to determine the allocation of the Line 1 net
profit to Columbus in Column E. Finishing and Filing the Return

Column A:

Line a- List the average original cost of all real Sign Your Return
and tangible personal property owned or used Form IR-25 is not considered a complete return unless
that was situated within the city limits. you sign it and attach all W-2 statements and all other
documentation to support the return as filed. If you are
Include on each line the annual rental on rented filing a joint return, your spouse must also sign.
and leased real property situated within the city
limits multiplied by 8. Anyone you pay to prepare your return must sign and date
it in the space provided and provide their Paid Preparer
Line b- Divide Column A, Line a, by the amount Tax Identification Number (PTIN).
of Line 4. If the amount of Line 4 is zero, enter
“n/a” on this line. Third Party Designee
To allow a friend, family member, or any other person of
Column B: your choosing to discuss your tax return with the City of
Line a- List the gross receipts from sales made Columbus, you must:
or services performed within the city limits. a. Check “YES” in Third Party Designee area, and
b. Enter the designee’s name, phone number, and
Line b- Divide Column B, Line a by the amount SSN.
of Line 5. If the amount of Line 5 is zero, enter a. If you want to allow the paid preparer who
“n/a” on this line. signed your return to discuss it with the
City of Columbus, just enter “Preparer” in
Column C: the space for the designee’s name. You
Line a- List the wages, salaries and other do not have to provide the other
compensation paid to W-2 employees for information requested.
services performed within the city limits except
compensation exempt from municipal taxation By checking “YES”, you (and your spouse if filing a joint
under O.R.C. §718.11. return) authorize the City of Columbus to call the designee
7

- 8 -

Enlarge image

to  answer  any  questions  that  may  arise  during  the 
processing of your return.   
 
You also authorize the designee to: 
 a.  Give the City of Columbus any information that is 
 missing from your return, 
 b.  Call the City of Columbus for information about 
 the processing of your return or the status of your 
 refund or payment(s), 
 c.  Receive copies of notices or transcripts related to 
 your return, upon request, and 
 d.  Respond  to  certain  City  of  Columbus  notices 
 about         math      errors,  offsets, and return 
 preparation. 
 
You  are  not  authorizing  the  designee  to  receive  any 
refund  check,  bind  you  to  anything  (including  any 
additional tax liability), or otherwise represent you before 
the City of Columbus.   
 
The  authorization  will  remain  in  effect  for  the  specific 
return and tax year on which it appears, unless rescinded 
on a subsequent return for the same tax year or in writing 
by the taxpayer. 
 
Payments and Refunds 
 
Paying tax due 
If the full amount of the tax liability as reported on Form 
IR-25 has not been paid by quarterly estimated payments, 
the unpaid balance must be filed and paid by the due date 
unless the balance due is $10 or less. You can make your 
payment online in the CRISP portal (either logged in or 
non-logged in) or by check. Make your check payable to 
City Treasurer, and staple your check/money order to the 
front  of  page  1  of  Form  IR-25.  Please  note  that  the 
Division does not accept cash payments. 
 
Requesting a refund 
If the total of your estimated payments is greater than your 
actual tax liability, you may use Form IR-25 to request the 
amount overpaid to be credited to a future tax year or to 
request  a  refund  of  the  amount.  To  request  a  refund, 
record the refund amount properly on Line 11B. Refunds 
cannot be less than $10. 
 
Under Ohio Law (R.C. 718) there is a three year statute 
of  limitations  for  claiming  a  refund  or  credit  of  any 
overpayment of city tax. 
 
                                                                 8

- 9 -

Enlarge image

Appendix A

Taxable “Other Compensation” Non-taxable Income
1. Bonuses. 1. Alimony.
2. Compensation paid in property or the use thereof at 2. Annuities - at time of distribution.
fair market value to the same extent as taxable for 3. Capital gains.
federal tax purposes and so indicated on the W-2 4. Dividends.
form. 5. Exempt rental allowance for clergy per IRS.
3. Contributions made by or on behalf of employees to 6. Fellowships (unless work/services required).
a qualified deferral plan (401K and the like) - taxed in 7. Government allotments.
year earned, deferral not permitted. 8. Income earned while under 18 years of age.
9. Income from Foster Grandparent Program.
Exception: employer matching contributions offered 10. Income of religious, fraternal, charitable, scientific,
under a cafeteria plan are not taxable. Deferrals even literary or educational institutions to the extent that
under a cafeteria plan are always taxable. such income is derived from tax-exempt real estate,
4. Contributions made by or on behalf of employees to tax-exempt tangible or intangible property or tax-
a tax-deferred annuity or stock purchase plan exempt activities.
(includes any plan where employee has the option to 11. Insurance benefits - unless your employer paid the
defer). premiums. (Pro-rating is allowed if you paid a portion
5. Cost of group term life insurance over $50,000 of the premiums).
(unless part of a cafeteria plan). 12. Interest.
6. Director's fees. 13. Long-term disability payments.
7. Adoption assistance payments (unless part of a 14. Meals and lodging required on premises.
cafeteria plan). 15. Military pay including reserve pay.
8. Excess employee discounts. 16. Nonresident subchapter S corporation income to a
9. Income from guaranteed annual wage contracts. resident shareholder.
10. Income from jury duty. 17. Patent and copyright income.
11. Income from wage continuation plans (includes 18. Pension income - includes lump sum distributions.
retirement incentive plans and buy-outs). 19. Prizes - unless connected with employment.
12. Income received as a result of a covenant or 20. Royalties - if derived from intangible property.
agreement not to compete, which relates to employee 21. Salaries of the developmentally disabled while
wages. working in a government funded workshop for less
13. Interest on below market loans. than minimum wage.
14. Moving expense reimbursements (follow Federal 22. Short-term disability payments.
rules but non-reimbursed expenses are not 23. Supplemental Executive Retirement Plans paid in or
deductible). after tax year 2020.
15. Pre-retirement distributions from retirement plans 24. Social Security benefits.
(except previously taxed income from deferred 25. State unemployment benefits.
plans). 26. Welfare payments.
16. Prizes, awards and gifts - if connected with 27. Worker’s Compensation.
employment. 28. Income from serving as a precinct election official less
17. Profit Sharing. than $1,000.
18. Royalties (unless derived from registered copyrights, 29. Non-wage income from motor vehicle transportation
patents or trademarks). companies regulated by the PUCO, including
19. Severance pay. schedule C motor vehicle transportation income.
20. Sick and/or vacation pay.
21. Stipends - if work required (vow of poverty not
recognized). This list is intended for reference purposes
22. Stock bonus incentive plans. NOTE only. It may not be all inclusive and is subject
23. Stock options. to revision without notice.
24. Strike benefits paid by employer.
25. Supplemental unemployment paid by employer.
26. Taxes paid by employer on employee's behalf.
27. Tips.
28. Union steward fees.
29. Clergy income per Ohio Revised Code
§718.01(R)(2)(e). Rev. 01/11/2024
30. Gambling Winnings. Losses may not offset winnings.
31. Prizes and winnings from sweepstakes.

PDF file checksum: 2326338062

(Plugin #1/9.12/13.0)