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New version   (11-Jan-2024 11:18:42)Old version   (15-Dec-2023 07:33:56)
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