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City of Stow
Division of Taxation
P.O. Box 3649
Akron, Ohio 44309
Phone: 330-689-2849
Fax: 330-689-2847 IMPORTANT TAX INFORMATION
www.stowohio.org
2023 EMPLOYER MUNICIPAL WITHHOLDING BOOK
PAYMENTS CAN ALSO BE MADE THROUGH THE OHIO
BUSINESS GATEWAY AT HTTPS://OHIOBUSINESSGATEWAY.OHIO.GOV
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INSTRUCTIONS FOR PREPARING AND FILING FORM SW-1
WHO MUST FILE: (0.417% per month or fraction thereof). The interest rate is based on the
Every business entity which conducts business within the corporate Federal rate and may change each year. In addition, employers required to
limits of the City of Stow, regardless of where that entity is located, withhold taxes from employees, may impose a penalty not exceeding 50%
is required to withhold tax from all compensated employees at the time of the amount not timely paid and a late file penalty of $25 per month or
or times such compensation is paid, or in the case of any type of fraction thereof with a maximum of $150.
deferred compensation, when such compensation is earned. Failure to File Return and Pay Tax
Definition of “Taxable Earnings” Any individual, firm or corporation who fails, neglects or refuses to file
The term “Taxable Earnings” has the same meaning as “Qualifying a return, who refuses to pay the tax, penalties and interest imposed, who
Wages” as defined in the ORC 718.03(A). For most employees this is the refuses to permit the Tax Administrator or any duly authorized agent or
“Medicare Wage” amount. If the employee is not subject to employee to examine his books, records and papers, who knowingly makes
Medicare withholding, the provisions in ORC 718.03(A) apply. an incomplete, false or fraudulent return, or who attempts to do anything to
Definition of “Employer” avoid payment of the whole or any part of the tax shall be guilty of a first
The term “Employer” means an individual, co-partnership, association, degree misdemeanor and shall be fined not more than $1,000 or imprisoned
corporation (including a corporation of the first or non-profit class), for not more than 6 months, or both, for each offense. The failure of any
governmental administration agency, arm, authority, board, body, taxpayer to receive a return shall not excuse such taxpayer from filing a
branch, bureau, department, division, section unit, or any other entity, return or paying the tax due.
who or that employs one or more persons on a salary, wage, Any check in payment of tax, penalty and/or interest which is returned
commission, or other compensation basis, whether or not such employer to the City marked Insufficient Funds, Account Closed or Stop Payment,
is engaged in business as define in the Ordinance and in the Regulations. shall be subject to a $10.00 charge for the purpose of defraying additional
Interest and Penalties: processing expenses incurred by the city.
All taxes required to be withheld by employers and remaining unpaid
after they become due shall bear interest at the rate of % per5 annum The employer is responsible for payment of under-withholding.
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CITY OF STOW, OHIO EMPLOYER’S RETURN OF TAX WITHHELD FORM SW-1/REV, 1-06
I hereby certify that the information and statements contained
herein are true and correct.
1. Taxable Earnings paid all Employees subject to
Stow, Ohio, City Income Tax $ ________________ (Signed)
2. Actual Tax Withheld in period for Stow Income Tax $ ________________
3. Adjustment of Tax for prior period $ ________________ (Official Title)
4. Penalty: $ ________________ Date
5. Interest: $ ________________ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
6. Total: $ ________________
PRINT COMPANY NAME, ADDRESS AND FEDERAL EIN BELOW MAKE CHECK OR MONEY ORDER PAYABLE TO
FOR MONTH(S) OF TAX ADMINISTRATOR, CITY OF STOW
JAN, FEB, MAR 20 23 MAIL TO:
TAX ADMINISTRATOR
DUE ON OR BEFORE: P.O. BOX 3649
APRIL 30, 2023 AKRON, OHIO 44309
PHONE (330) 689-2849
Notify Income Tax Department promptly of any change in ownership, name
or address shown above.
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CITY OF STOW, OHIO EMPLOYER’S RETURN OF TAX WITHHELD FORM SW-1/REV, 1-06
I hereby certify that the information and statements contained
herein are true and correct.
1. Taxable Earnings paid all Employees subject to
Stow, Ohio, City Income Tax $ ________________ (Signed)
2. Actual Tax Withheld in period for Stow Income Tax $ ________________
3. Adjustment of Tax for prior period $ ________________ (Official Title)
4. Penalty: $ ________________ Date
5. Interest: $ ________________ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
6. Total: $ ________________
PRINT COMPANY NAME, ADDRESS AND FEDERAL EIN BELOW MAKE CHECK OR MONEY ORDER PAYABLE TO
FOR MONTH(S) OF TAX ADMINISTRATOR, CITY OF STOW
APR, MAY, JUN 2023 MAIL TO:
TAX ADMINISTRATOR
DUE ON OR BEFORE: P.O. BOX 3649
JULY 31, 2023 AKRON, OHIO 44309
PHONE (330) 689-2849
Notify Income Tax Department promptly of any change in ownership, name
or address shown above.
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CITY OF STOW, OHIO EMPLOYER’S RETURN OF TAX WITHHELD FORM SW-1/REV, 1-06
I hereby certify that the information and statements contained
herein are true and correct.
1. Taxable Earnings paid all Employees subject to
Stow, Ohio, City Income Tax $ ________________ (Signed)
2. Actual Tax Withheld in period for Stow Income Tax $ ________________
3. Adjustment of Tax for prior period $ ________________ (Official Title)
4. Penalty: $ ________________ Date
5. Interest: $ ________________ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
6. Total: $ ________________
PRINT COMPANY NAME, ADDRESS AND FEDERAL EIN BELOW MAKE CHECK OR MONEY ORDER PAYABLE TO
FOR MONTH(S) OF TAX ADMINISTRATOR, CITY OF STOW
JUL, AUG, SEP 2023 MAIL TO:
TAX ADMINISTRATOR
DUE ON OR BEFORE: P.O. BOX 3649
OCTOBER 31, 2023 AKRON, OHIO 44309
PHONE (330) 689-2849
Notify Income Tax Department promptly of any change in ownership, name
or address shown above.
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CITY OF STOW, OHIO EMPLOYER’S RETURN OF TAX WITHHELD FORM SW-1/REV, 1-06
I hereby certify that the information and statements contained
herein are true and correct.
1. Taxable Earnings paid all Employees subject to
Stow, Ohio, City Income Tax $ ________________ (Signed)
2. Actual Tax Withheld in period for Stow Income Tax $ ________________
3. Adjustment of Tax for prior period $ ________________ (Official Title)
4. Penalty: $ ________________ Date
5. Interest: $ ________________ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
6. Total: $ ________________
PRINT COMPANY NAME, ADDRESS AND FEDERAL EIN BELOW MAKE CHECK OR MONEY ORDER PAYABLE TO
FOR MONTH(S) OF TAX ADMINISTRATOR, CITY OF STOW
OCT, NOV, DEC 2023 MAIL TO:
TAX ADMINISTRATOR
DUE ON OR BEFORE: P.O. BOX 3649
JANUARY 31, 2024 AKRON, OHIO 44309
PHONE (330) 689-2849
Notify Income Tax Department promptly of any change in ownership, name
or address shown above.
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RECONCILIATION INSTRUCTIONS
IMPORTANT:
Photocopies, computer print-outs or typed lists will be accepted in lieu of original W-2 forms provided equivalent information
is presented. If moving expenses, sick pay, profit sharing and/or deferred compensation are included in gross wages, specify
amounts separately.
The original of this reconciliation must be filed with the TAX DEPARTMENT, CITY OF STOW, P.O. Box 1668, Stow, Ohio
44224 on or before the last day of February, unless a written request for extension has been made and granted (in writing) by
the Administrator. This form must be accompanied by copies of employee’s statements (Form W-2) showing: (1) name and
address of employee; (2) social security number; (3) gross earning earned before any deductions; (4) amount of STOW and other
municipal income tax withheld; (5) name, address, and STOW account number of employer.
If Line 7 indicates a balance due, the amount thereof should accompany this return; if Line 7 indicates an overpayment, a
refund request signed by the employer should be made and submitted with the W-2 forms or the overpayment may be used as
an adjustment credit on the next period’s SW-1 form.
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RECONCILIATION OF STOW INCOME TAX WITHHELD FROM WAGES
CITY OF STOW, OHIO FORM SW3
1. Total number of employees as represented by 5. Total STOW Income Tax Withheld during 2023 From: (Form SW-1)
Form W-2 or equivalent submitted herewith..... _________________
Quarter ended March 31 $ _________________
(All W-2’s submitted must be completed in their entirety)
Quarter ended June 30 $ _________________
2. Total wages as shown on W-2’s .......................$ _________________
Quarter ended September 30 $ _________________
3. Total wages subject to STOW TAX paid during 2023
as shown on employee’s statement W-2 ..........$ _________________ Quarter ended December 31 $ _________________
(explain difference between line 2 & 3) 6. Total .................................................................$ _________________
4. Tax Due Stow Line 3 x 2% (.02) ........................$ _________________ 7. Difference between Lines 4 & 6 $ _________________
PRINT COMPANY NAME, ADDRESS AND FEDERAL EIN BELOW If Line 7 indicates a balance due, the amount thereof should accompany
this return; if Line 7 indicates an overpayment, a refund request signed by
the employer should be made and submitted with the W-2 forms.
Check reason for withholding:
RESIDENT COURTESY WORK PERFORMED
EMPLOYER WITHHOLDING IN STOW
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PLEASE USE THESE LABELS CITY OF STOW CITY OF STOW
TO RETURN YOUR MONTHLY DIVISION OF TAXATION DIVISION OF TAXATION
WITHHOLDING PAYMENTS TO P.O. BOX 3649 P.O. BOX 3649
THE CITY. AKRON, OH 44309 AKRON, OH 44309
CITY OF STOW CITY OF STOW
DIVISION OF TAXATION DIVISION OF TAXATION
P.O. BOX 3649 P.O. BOX 3649
AKRON, OH 44309 AKRON, OH 44309
PLEASE USE THESE LABELS CITY OF STOW
TO RETURN YOUR ANNUAL DIVISION OF TAXATION
PAYROLL RECONCILIATION P.O. BOX 1668
STOW, OH 44224
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Withholding Tax Worksheet Withholding Tax Worksheet
(Keep for your records – Do not file) (Keep for your records – Do not file)
Month Due Month Due
Ending Date Check# Date Amount Ending Date Check# Date Amount
1/31 2/15 ________ ________ ________ 7/31 8/15 ________ ________ ________
2/28 3/15 ________ ________ ________ 8/31 9/15 ________ ________ ________
3/31 4/15 ________ ________ ________ 9/30 10/15 ________ ________ ________
or 1st qtr 4/30 ________ ________ ________ or 3rd qtr 10/31 ________ ________ ________
4/30 5/15 ________ ________ ________ 10/31 11/15 ________ ________ ________
5/31 6/15 ________ ________ ________ 11/30 12/15 ________ ________ ________
6/30 7/15 ________ ________ ________ 12/31 1/15 ________ ________ ________
or 2nd qtr 7/31 ________ ________ ________ or 4th qtr 1/31 ________ ________ ________
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