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