Instructions for | Instructions for |
| Form IT-11 |
Remitting withheld tax You must remit the tax: | Remitting withheld tax You must remit the tax: |
Form IT-11 | |
Monthly if the total taxes withheld or required to | Monthly if the total taxes withheld or required to |
| Employer’s Quarterly Return of City |
be withheld exceeded $2, 399 last calendar year or $200 during any month of the prior quarter | be withheld exceeded $2, 399 last calendar year or $200 during any month of the prior quarter |
Employer’s Quarterly | Tax Withheld |
Return of City | |
Semi-monthly if the total taxes withheld or required to be withheld exceeded $11, 999 last | Semi-monthly if the total taxes withheld or required to be withheld exceeded $11, 999 last |
Tax Withheld | Use to |
| prepare returns for tax year |
calendar year or $1, 000 during any month in the | calendar year or $1, 000 during any month in the |
| 2023 |
preceding calendar year. | preceding calendar year. |
Do I Need to File? | |
All other employers must remit the tax quarterly with Form | All other employers must remit the tax quarterly with Form |
| Do I Need to File? |
IT-11. You must file Form IT-11 if, during a quarter, you have | IT-11. You must file Form IT-11 if, during a quarter, you have |
| Payments can be made on CRISP ( crisp. columbus. gov ) |
one or more employees performing work or services in | one or more employees performing work or services in |
Payments can be made on CRISP ( crisp. | or by using the payment voucher WH-PV. |
columbus. gov ) | |
Columbus ( including field employees reporting to an office | Columbus ( including field employees reporting to an office |
or by using the payment voucher WH-PV. | |
located in Columbus) whose compensation is subject to | located in Columbus) whose compensation is subject to |
| Completing Form IT-11 |
withholding per the Columbus City Income Tax Codes. | withholding per the Columbus City Income Tax Codes. |
Completing | |
Form IT-11 | 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 | must include any Columbus tax withheld as a courtesy based on Columbus residency. CITIES: Report tax due on wages earned within |
| Columbus on the “Columbus” line. |
If you temporarily discontinue paying wages but anticipate | 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 | future wages, you must still file Form IT-11. Report any residential tax due to |
| Columbus on the “Alternate Columbus” |
If you no longer expect to pay wages subject to the tax | If you no longer expect to pay wages subject to the tax |
Columbus | line. |
on the “Alternate Columbus” | |
reportable on Form IT-11, you must file a final Form IT-11 | reportable on Form IT-11, you must file a final Form IT-11 |
line. | |
by checking “YES” for whether the account should be | by checking “YES” for whether the account should be |
inactivated. | |
QUALIFIED WAGES: All Ohio municipalities must | QUALIFIED WAGES: All Ohio municipalities must |
| inactivated. |
assess payroll withholding tax on | assess payroll withholding tax on |
| “qualifying wages” as defined in |
Form IT-11 can be filed online using the Columbus | 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 | §718. 01( R) of the Ohio Revised Code. In |
crisp. columbus. gov/ . | Revenue Information Service |
| Portal ( CRISP) at |
general “qualifying wages” are Medicare | general “qualifying wages” are Medicare |
| crisp. columbus. gov/ . |
wages reduced by any Section 125 cafeteria plan amounts included in | wages reduced by any Section 125 cafeteria plan amounts included in |
General Instructions | |
Medicare wages, such as adoption | Medicare wages, such as adoption |
| General Instructions |
assistance ( if offered) or cash ( if | assistance ( if offered) or cash ( if |
Withholding local income tax | |
employees can choose cash as one of | employees can choose cash as one of |
| Withholding local income tax the plan benefits). Employee deferrals |
Employers must withhold and remit City tax to the | Employers must withhold and remit City tax to the |
the plan benefits). Employee deferrals | into a 401( k) remain |
| taxable for city |
municipalities in which their employees work. Employees | municipalities in which their employees work. Employees |
into | purposes |
| even if offered through |
a | a |
401( k) remain taxable for city | |
may also have a liability to the municipality in which they | may also have a liability to the municipality in which they |
purposes even if offered through a | Section 125 cafeteria plan. If you |
| have |
reside. If the credit allowed by the employee’s city of | reside. If the credit allowed by the employee’s city of |
Section 125 cafeteria plan. If you | any employees that are exempt from |
have | |
residence for tax paid to the city of employment is less | residence for tax paid to the city of employment is less |
any employees that are exempt from | Medicare taxes, you must calculate their |
than the employee’s liability to the city in which the | than the employee’s liability to the city in which the |
Medicare taxes, you must calculate their | “qualifying wages” as if they were |
| subject |
employee resides, the employee will either have | employee resides, the employee will either have |
| to |
to | to |
“qualifying wages” as if | Medicare taxes. Compensation arising |
they were subject | |
request that their employer withhold the additional tax due | request that their employer withhold the additional tax due |
to Medicare taxes. Compensation arising | from the sale, exchange, or |
| other |
to the city of residence, or make estimated tax payments | 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 | disposition of a stock option, the exercise |
| to the city of residence. |
of a stock option, or the sale, exchange | of a stock option, or the sale, exchange |
Collection and filing responsibility | |
or other disposition of stock purchased | or other disposition of stock purchased |
| Collection and filing responsibility under a stock option is taxable in |
Employers are liable for the tax required to be withheld | Employers are liable for the tax required to be withheld |
under a stock option is taxable | qualified wages. Please consult your tax |
in | |
even if the employer fails to withhold the tax. Officers of | even if the employer fails to withhold the tax. Officers of |
qualified wages. | advisor regarding |
Please consult | |
your | your |
tax | specific |
a corporation are personally liable for the failure to remit | a corporation are personally liable for the failure to remit |
advisor regarding your specific | compensation program and its |
| effect on |
the tax required to be withheld whether or not the tax was | the tax required to be withheld whether or not the tax was |
compensation program and | calculating “qualifying wages”. |
its effect on | |
withheld. Dissolution of a corporation does not discharge | 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 | 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 |
| Filing the Return |
the employee. | the employee. |
| Employers must file Form IT-11 on or before the last day |
TAX DUE: Enter tax due ( multiply Qualifying Wages | TAX DUE: Enter tax due ( multiply Qualifying Wages |
| of the month following the close of each calendar quarter. |
by Tax Rate). | by Tax Rate). |
Filing the Return | These due dates |
| are: April 30, |
PENALTY DUE: The penalty due for late payment of | PENALTY DUE: The penalty due for late payment of |
the Employers must file Form IT-11 on or before | |
the | the |
last day | |
tax is 50% of the unpaid tax. | tax is 50% of the unpaid tax. |
of the month following the close of | July 31, October 31, and |
each calendar quarter. These due dates are: | |
INTEREST DUE: All taxes due to Columbus remaining | INTEREST DUE: All taxes due to Columbus remaining |
April 30, | January 31. |
unpaid after they become due are subject to interest at the rate of . 583% per month. | unpaid after they become due are subject to interest at the rate of . 583% per month. |
July | To file |
31, October 31, | |
and | and |
| pay this form online, please visit crisp. columbus. gov . Please note that the Division does |
LATE CHARGE: The late filing penalty is $25. | LATE CHARGE: The late filing penalty is $25. |
January 31. | not accept cash |
| payments. |
LESS PRIOR PAYMENT: Enter required monthly or | LESS PRIOR PAYMENT: Enter required monthly or |
To file and pay this form | Form IT-11 must be mailed to: |
online, please visit | |
semimonthly deposits remitted for | semimonthly deposits remitted for |
the crisp. columbus. gov . Please note that | |
the | the |
Division does | |
quarter and overpayments ( credits) from | quarter and overpayments ( credits) from |
not accept cash payments. | The Columbus Income Tax |
| Division |
prior quarters. If you are claiming an | prior quarters. If you are claiming an |
| PO Box 182489 |
overpayment from a prior quarter, attach | overpayment from a prior quarter, attach |
Form IT-11 must | Columbus, Ohio 43218-2489 |
be mailed to: | |
a letter requesting that the overpayment be transferred to this quarter. | a letter requesting that the overpayment be transferred to this quarter. |
The Columbus | Rev. 11/1/2023 |
Income Tax Division PO Box 182489 | |
NET DUE: Enter net due ( total due less prior | NET DUE: Enter net due ( total due less prior |
Columbus, Ohio 43218-2489 | |
payments). Amount due indicated in this column must be paid with the return. Do not remit amounts of $10 or less. | payments). Amount due indicated in this column must be paid with the return. Do not remit amounts of $10 or less. |
Rev. 11/1/2023 | |
Completing the Payroll Schedule The Payroll Schedule must be completed on Page 2 of Form IT-11. The Payroll Schedule does not substitute for the quarterly IT-11 return. DATE WAGES PAID: List every date on which compensation was paid to your employees during the quarter of this return. Attach additional Payroll Schedule pages if needed in the same format. Only one total on the last Payroll Schedule page is required. COLUMBUS TAX WITHHELD: For each payroll date, enter the total of Columbus tax required to be withheld on employees' Qualifying Wages, plus any withheld as a courtesy based on residency. TOTAL: Total withholding from the Payroll Schedule MUST match the total tax due on Page 1 of the IT-11 quarterly return, not necessarily what was paid. PLEASE NOTE: The Payroll Schedule tax column and the IT-11 Page 1 total tax must reflect the accurate tax liabilities, even if the amount withheld and/or paid differs. PDF file checksum: | Completing the Payroll Schedule The Payroll Schedule must be completed on Page 2 of Form IT-11. The Payroll Schedule does not substitute for the quarterly IT-11 return. DATE WAGES PAID: List every date on which compensation was paid to your employees during the quarter of this return. Attach additional Payroll Schedule pages if needed in the same format. Only one total on the last Payroll Schedule page is required. COLUMBUS TAX WITHHELD: For each payroll date, enter the total of Columbus tax required to be withheld on employees' Qualifying Wages, plus any withheld as a courtesy based on residency. TOTAL: Total withholding from the Payroll Schedule MUST match the total tax due on Page 1 of the IT-11 quarterly return, not necessarily what was paid. PLEASE NOTE: The Payroll Schedule tax column and the IT-11 Page 1 total tax must reflect the accurate tax liabilities, even if the amount withheld and/or paid differs. PDF file checksum: |
1220889884 | 485210008 |