Click on the fields below and type in                                       2023 WAGE RECONCILIATION 
                                                        your information.  Then print the form 
                                                        and mail it to our office.                         FORM W-3                       
                                                                                                                                                       
                                                                                                                                    DUE ON OR BEFORE FEBRUARY 29, 2024 
                                                                                                                                                       
    ACCOUNT    #: ___________________________                                              MAIL          TO City of:Cincinnati Income Tax Division                           
        FED ID #:       ___________________________                                                           PO Box 637876 Cincinnati, OH 45263-7876 
                                                                                                              Phone: (513) 352-3847   Fax: (513) 352-2542 
        PLEASE PROVIDE CURRENT ADDRESS                    
                                                                                                                        Website: www.cincinnati-oh.gov/citytax 
        ____________________________________________ 
        ____________________________________________                                     Amended Return         Please check if submitting electronic W-2s 
        ____________________________________________                                 Refund (Amount must be entered on Line 23 to be a valid refund request)                       
        ____________________________________________                                 FINAL Return Reason:    ___________________________________ 
        ____________________________________________          
                                                                                                                                           ANNUAL SUMMARY 
          WITHHOLDING PAYMENTS REMITTED                                                                                                               
                                                                   14. NUMBER OF W-2s *                                                                          _______________ 
       1. JANUARY                               ________________    
                                                                   15. CINCINNATI QUALIFYING WAGES __________________ 
       2. FEBRUARY                              ________________    
                                                                   16. WITHHOLDING TAX OBLIGATION  __________________ 
       3. MARCH          
                                                                    
                                      QTR 1       ________________ 
                                                                   17. CREDIT FOR OTHER CITY TAX                                                                        
                                                                            (Not to exceed 1.8% withheld for Cincinnati Residents) 
       4. APRIL                          ________________                   Show amounts by city on W-2s or listing.                                          _______________ 
                                                                    
       5. MAY                                     ________________ 18. WITHHOLDING TAX AFTER CREDITS  
                                                                            (Line 16 minus Line 17)                                                           _______________ 
       6. JUNE                                                      
                                     QTR 2        ________________ 19.  ACTUAL WITHHOLDINGS REMITTED 
                                                                           (Total from Line 13) 
       7. JULY                                    ________________          If Line 19 is greater than Line 18, go to Line 21         _______________ 
                                                                    
       8. AUGUST                                  ________________ 20. BALANCE OF TAX DUE  
                                                                         (Amounts less than $10.00 are not due) 
      
                                                                            (Line 18 minus Line 19)                                                           _______________ 
       9. SEPTEMBER                                                         Make checks payable to: CITY OF CINCINNATI  
                                      QTR 3       ________________          or pay online at https://web2.civicacmi.com/Cincinnati 
                                                                    
       10. OCTOBER                                ________________ 21. OVERPAYMENT AMOUNT 
                                                                            (Line 19 minus Line 18)                                                           _______________ 
                                                                            Attach a full written explanation  
       11. NOVEMBER                               ________________ 
                                                                    
       12. DECEMBER                                                22. AMOUNT OF OVERPAYMENT 
                         QTR 4                    ________________       TO BE CREDITED TO NEXT YEAR                                                          _______________ 
                                                                    
                                                                   23. REFUND AMOUNT  
       13. TOTAL REMITTED                                                   Line 21 minus Line 22                                                     _______________________ 
             Add Lines 1 through 12               ________________          (Amounts less than $10.00 will not be refunded)  
                                                                                                                                              _______________ 
       
      __________         _____________     ____________________      ____________   __________________ 
               Date                             Title             Signature                                                  Telephone                        Email Address 
                     
         *Submit employee W-2 forms or attach a listing that provides all the following information:  employee name, social security number, address (including city, state 
         and zip code), total qualifying wages paid for the year, Cincinnati tax withheld, name of any other city for which taxes were withheld, and the amount of other city 
         taxes withheld.  Employers who are required to submit IRS Form W-2 information electronically for Federal purposes shall also submit the wage information 
         required by the city in electronic format.  Instructions for the electronic submission of W-2 files can be found on the website at:  www.cincinnati-oh.gov/citytax.  
         Please also submit 1099-MISC and 1099-NEC forms issued for non-employee compensation related to work performed in the City of Cincinnati.
                 

                          2023 WAGE             RECONCILIATION                                            

                             FORM W-3 INSTRUCTIONS 
                                                                     
                     Please complete the reconciliation form with blue or black ink only. 
                                                                     
           Office Phone: (513)    352-3847Website:                  www.cincinnati-oh.gov/citytax                             
                          Mail to: PO      Box 637876      Cincinnati,                    OH  45263-7876 
 
On or before the due date of the Federal   Form W-3, each employer shall file a Cincinnati Form W-3,
Withholding Reconciliation for the preceding year.         Please ensure that the form is signed and dated. 
Returns filed after the due date of the return will be assessed a                         one-time late filin g penalty of  $25.00.
______________________________________________________________________________________ 
                                                                New for Tax Year 2024!!! 
 
                     The income of Individuals under eighteen years of age is exempt and not taxable.                        
   
LINES 1-12:  Enter semi-monthly, monthly or quarterly employee withholding payments remitted to this office.   
(Note:  Employers remitting semi-monthly payments should enter the total of the two monthly payments on the 
month line and quarterly payments should be entered only on the lines for the first, second, third and fourth 
quarters.) 
 
LINE 13:Enter  the total withholding payments remitted to this office.  Add Lines 1–12. 
 
LINE 14:Enter  the number of W-2s submitted or the number of employees listed.                      *
 
LINE  15:    Enter  the  total  Cincinnati Qualifying  Wages  (the  year-end  total  of  all  taxable  compensation  paid  to 
employees who live or work in Cincinnati).  Generally, the amount reported in Box 5 of the W-2 is the qualifying wage 
for Ohio residents.  Qualifying Wages include compensation paid to non-residents for services performed within the 
City of Cincinnati, and also include compensation paid to Cincinnati residents regardless of where performed. (Please 
refer  to  the  Cincinnati  Municipal  Code  Sec.  311-9-Q  and  Cincinnati  Regulation  R5  for  a  more  comprehensive 
description of qualifying wages and additional types of taxable compensation.) 
 
LINE 16:  Multiply the Qualifying Wages amount by 1.8% (.018).  
 
LINE 17:  Enter the amount of tax withheld for other cities on behalf of Cincinnati residents (up to 1.8% of taxable 
compensation for each employee). Credit is limited to the local tax rate used multiplied by                     Qualifying Wages. We 
require supplemental data on the W-2 or listing showing the municipality names and amounts credited for each 
employee. 
 
LINE 18:  Subtract Line 17 from Line 16 to get the amount of withholding tax after credits and enter on Line 18. 
 
LINE 19:  Enter the total amount of withholdings paid to Cincinnati (from Line 13). 
 
LINE 20:  If Line 18 is greater than Line 19, enter the balance of tax due on Line 20. (Amounts less than $10.00 
are not due) 
 
LINE 21:  If Line 19 is greater than Line 18, enter the overpayment amount.  A full written explanation for the 
overpayment must be attached in order to process your request for a refund or a credit transfer. 
 
LINE 22:  Enter the amount to be credited to next year. 
 
LINE 23:  Enter the amount to be refunded. (Amounts less than $10.00 will not be refunded) 
            

When  submitting  W-2  forms  or  a  listing,  please  place  the  Withholding  Reconciliation  (Form  W-3)  in  front  of  any 
accompanying information.  To prevent delays in processing, please do not use staples. 
Employers who are required to submit IRS Form W-2 information electronically for Federal purposes, shall also submit 
the wage information required by the city in electronic format.  Instructions for the electronic submission of W-2 and 
1099-Misc and 1099-NEC files can be found on the website at: www.cincinnati-oh.gov/citytax. 
 
*  An employee listing may be submitted in lieu of W-2s.  This listing must include:  name, social security number, street address 
and zip code, total qualifying wages paid and amount of Cincinnati tax withheld.  Employers required to withhold tax from Cincinnati 
residents for services performed in another taxing city should enter this amount in a separate column (not to include any tax 
withheld at a rate of over 1.8%.)  Indicate the total amount of compensation paid to individual employees, even though in the case 
of non-residents it may have been only partially subject to Cincinnati tax and withholding.