Working from home during the COVID-19 pandemic 
                                                                 Ohio House Bill 197, amended by Ohio House Bill 110, 
Instructions for                                                 instituted  temporary  language  stating  that  on  and  after 
                                                                 March 9, 2020, but before January 1, 2022, any day on 
Form IT-15                                                       which  an  employee  performs  personal  services  at  a 
                                                                 location,  including  the  employee's  home,  which  the 
                                                                 employee  is  required  to  report  for  employment  duties 
Employer’s  Deposit  of  City  Income                            because of the declaration shall be deemed to be a day 
Tax Withheld                                                     performing personal services at the employee's principal 
                                                                 place of work. 

 Do I Need to File?                                               Filing the Return 
                                                                  
You must remit withheld income tax using Form IT-15:             Form IT-15 is due: 
   Semi-monthly  if  the  total  taxes  withheld  or                Within three banking days of the 15 thand last day 
    required  to  be  withheld  exceeded  $11,999  last               of  each  month  for  employers  required  to  file 
    calendar year or $1,000 during any month in the                   semi-monthly, and 
    preceding calendar year.                                         Within 15 days after the close of each month for 
   Monthly if the total taxes withheld or required to                employers required to file monthly. 
    be withheld exceeded $2,399 last calendar year                
    or $200 during any month of the prior quarter.               Tax remitted after the deadlines listed above are subject 
                                                                 to a penalty of up to 50% of the tax remitted and interest. 
Do not use Form IT-15 if:                                         
   You are required under Section 6302 of Internal              To  file  and  pay  this  form  online,  please  visit 
    Revenue  Code,  26  C.F.R.  31.6302-1,  or  any              www.columbus.gov/IncomeTaxDivision  and  click  on 
    other  federal  statute,  to  deposit  by  electronic        “Payment Portal”. Please note that the Division does not 
    funds transfer employment taxes by the close of              accept cash payments.  
    the day following the accumulation of those taxes.            
   You  do  not  meet  the  semi-monthly  or  monthly           Form IT-15 must be mailed to: 
    deposit requirements outlined above.                               
           o  Instead,  remit  the  tax  quarterly  using             Columbus City Treasurer 
               Form IT-11, Quarterly Return of City Tax               Employer Withholding Tax   
               Withheld.                                              PO Box 182489       
                                                                      Columbus, OH 43218-2489 
Form IT-15 can be filed online using the Payment Portal           
application at www.columbus.gov/incometaxdivision.                
                                                                                                   Rev. 07/08/2021    
 
 General Instructions 
 
Withholding  local income tax 
Employers  must  withhold  and  remit  City  tax  to  the 
municipalities in which their employees work. Employees 
may also have a liability to the municipality in which they 
reside.  If  the  credit  allowed  by  the  employee’s  city  of 
residence for tax paid to the city of employment is less 
than  the  employee’s  liability  to  the  city  in  which  the 
employee  resides,  the  employee  will  either  have  to 
request that their employer withhold the additional tax due 
to the city of residence, or make estimated tax payments 
to the city of residence. 
 
Employers are liable for the tax required to be withheld 
even if the employer fails to withhold the tax.  Officers of 
a corporation are personally liable for the failure to remit 
the tax required to be withheld whether or not the tax was 
withheld.  Dissolution of a corporation does not discharge 
an officer’s liability for a failure of the corporation to remit 
the tax due.