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                                                                                                            2023 

         Income Tax Newsletter 

 A MESSAGE FROM OUR DIVISION 
 The  City  of  Columbus,  Income  Tax        bulk  withholding  filers  will  be  able  to 
 Division is excited about our new state-     utilize  the  enhanced  features  of  this     TABLE OF CONTENTS 
 of-the-art Columbus             Revenue      portal as well.  
 Information  Service  Portal  (CRISP)  at                                                   1 A Message from our 
 crisp.columbus.gov. CRISP will be your       OTUS, our chatbot will help you navigate         Division 
 launch pad for Columbus taxes. You will      the  CRISP  system.  OTUS  is  available 
 be able to register to file and pay local    24/7/365 to assist all of you   including–     2 What’s New? 

 income  taxes  (Individual/  Business/       night  owls  and  early  birds    –  with      2 Net-Operating Loss 
 Withholding)  and  check  your  refund       questions.                                       Information 
 status, estimated payments made, etc. 
                                              Note that MeF will be available for filings 
 via  this  safe  and  user-friendly  portal.                                                3 Forms and 
                                              in early 2024.  
 Tax preparers with multiple clients and                                                       Instructions 
                                               
                                                                                             3 Contact the Division 

                                                                                             3 Taxpayer Drop-Off & 
                                                                                               In-person 
                                                                                               preparation Service 

                                                                                             3 Mailing Addresses 
                                                                                               for the Division 

                                                                                             3 Payment Options & 
                                                                                               Updates with New 
                                                                                               Voucher Names 

                                                                                             5 2023 Filing and 
                                                                                               Payment Calendar

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WHAT’S NEW?
Individual Filings Bulk electronic filing is available for Quarterly returns
(IT-11’s), Annual Reconciliations (IT-13’s) and W-2
Part E of Form IR-25 replaces Form IR-21 Declaration of information. Please see our Bulk Filing Guide at
Estimated Tax. Form IR-PV replaces Form IR-18 Quarterly https://www.columbus.gov/IncomeTaxDivision/TaxFor
Statement of Estimated Income Tax. ms/Employers/.

Business Filings Excise Tax accounts for Hotel/Motel Tax, Short Term
Rental Tax and Admissions Tax being added to Online
Part C of Form BR-25 replaces Form BR-21 Declaration of
Filing.
Estimated Tax. Form BR-PV replaces Form BR-18

Quarterly Statement of Estimated Income Tax.
Beginning June 5, 2023, Hotels, Motels, Short Term
Withholding Rentals and Admission Tax vendors will also be able
to file and pay through our new Columbus Revenue
Form WH-PV Withholding Tax Payment Voucher Information Service Portal or CRISP at
replaces Form IT-15. https://crisp.columbus.gov.

Form IT-11 Employer’s Quarterly Return of City Tax
NET-OPERATING LOSS INFORMATION
Withheld: A Payroll Schedule has been added to Page 2
of this form. This Payroll Schedule must be completed as The first year that net operating loss carryforwards may
part of Form IT-11 and does not substitute for the be calculated for the City of Columbus is with regard to
quarterly IT-11 return. the taxpayer’s 2017 tax return impacting net profits for
2018 to be filed in 2019. For taxable years 2018, 2019,
DATE WAGES PAID COLUMN: List every date on which 2020, 2021, or 2022 net operating loss carry-forwards are
compensation was paid to your employees during the limited to the lesser of 50% of the total loss or 50% of the
quarter of this return. Attach additional pages if needed. current year’s income. Starting with taxable year 2023, to
be filed in 2024, net operating losses may be utilized to
COLUMBUS TAX WITHHELD COLUMN: For each payroll
reduce taxable income to zero. [O.R.C. 718.01 (D) (3)].
date, enter the total of Columbus tax required to be

withheld on employees' Qualifying Wages, plus any
“Net Operating Loss” means a loss incurred by a person
withheld as a courtesy based on residency. Total
in the operation of a trade or business. “Net operating
withholding from the Payroll Schedule MUST match the
loss” does not include unutilized losses resulting from
total tax due on Page 1 of the IT-11 quarterly return.
basis limitations, at-risk limitations, or passive activity
W2 Information : Electronic submission of W-2 loss limitations. Passive activity losses are deducted the
information is through CRISP. CDs are no longer year allowed for federal tax purposes. You must
accepted. Paper copies of W-2s may be attached to the complete the net-operating loss worksheet on the IR-25,
paper Form IT-13 Annual Reconciliation. if you are carrying forward a net operating loss from a
previous tax return to this year’s return.

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                                                                  MAILING ADDRESSES FOR THE DIVISION 
 For  Columbus  residents,  these  unincorporated  business 
 profits are taxable regardless of where the business was         The City of Columbus, Division of Income Tax is strongly 
 conducted.                                                       encouraging taxpayers to go to: crisp.columbus.gov to file 
                                                                  your returns and make payments. If you are unable to file 
 You may be entitled to a credit for taxes paid to the city       and pay online, please use the mailing addresses below: 
 where your income was earned. If you are a partner in a 
                                                                    
 partnership, you may be entitled to a credit for city taxes 
                                                                  PAYMENT ENCLOSED (BUSINESS & INDIVIDUAL): 
 paid by the partnership. Such credits shall be allowed only       
                                                                  Columbus Income Tax Division 
 to the extent of the tax assessed per C.C.C. §362.081.  
                                                                  PO Box 182158 
  
 FORM AND INSTRUCTIONS                                            Columbus, OH  43218-2158 
                                                                    
 If  not  using CRISP,  individual,  corporate,  and  employer 
                                                                  NO PAYMENT ENCLOSED (BUSINESS & INDIVIDUAL): 
 filing forms and instructions are available in the Tax Forms 
                                                                  Columbus Income Tax Division 
 section  of  the  Income  Tax  Division  website. The  City  of 
 Columbus    Income  Tax  Division  uses  Adobe  fillable  PDF    PO Box 182437 
 forms. Most browsers can display the PDF, but the fillable       Columbus, OH  43218-2437 
  
 features will be disabled. To use the forms provided by the    
 City of Columbus Income Tax Division, we recommend you  WITHHOLDING (PAYMENTS & NO PAYMENTS): 
 download  the  forms  and  open  them  using  the  newest  Employer Withholding Tax 
 version of Acrobat Reader.                                       PO Box 182489 
                                                                  Columbus, OH  43218-2489 
  CONTACT THE DIVISION 
                                                                    
 If you need to contact the City of Columbus, Income Tax          CORRESPONDENCE: 
 Division, please call (614) 645-7370, Monday  –Friday, 9am       Columbus Income Tax Division 
 to  4pm.    Due  to  the  tax  season,  we  are  experiencing 
                                                                  PO Box 183190 
 higher-than-usual  call  volume.  There  are  self-service 
                                                                  Columbus, OH 43218-3190 
 options  available  24/7  at   crisp.columbus.gov   including 
 secure messaging and our chatbot, OTUS. 
                                                                  PAYMENT OPTIONS & UPDATES WITH 

  TAXPAYER DROP-OFF & IN-PERSON                                   NEW VOUCHER NAMES 

  PREPARATION SERVICE                                             Paying tax due : If the full amount of the tax liability has 
                                                                  not  been  paid  by  quarterly  estimated  payments,  the 
 Please  note  that  the  Division  is  no  longer  offering  in-
                                                                  unpaid balance must be filed and paid by the due date 
 person tax return preparation service.                           unless the balance due is $10 or less. If you are not paying 
                                                                  electronically on CRISP at   crisp.columbus.gov, make your 
 The  Division  is  also  no  longer  accepting  tax  returns  or check  payable  to  City  Treasurer,  and  staple  your 
  
 payments  in  person  at  77  N.  Front  Street,  2  Floornd     check/money  order  to  the  front  of  page  1  of  your  tax 
 Columbus,   Ohio 43215.                                          return or voucher. Please note that the Division does not 
                                                                  accept cash payments. 
  
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 Making estimated payments: Declaration and estimated 
 tax  payments  must  be  made  separately  from  your  tax 
 return  for  both  net  profit  and  individual  accounts. 
 Payments can be made on CRISP or by using the payment 
 voucher IR-PV or BR-PV. No extensions of time to pay will 
 be granted, you must make your estimated tax payment 
 on Form IR-PV/BR-PV or online at crisp.columbus.gov by 
 the due dates below.  

 Payments are due: 

 •  April 18, 2023 
 •  June 15, 2023 
 •  September 15, 2023 
 •  December 15, 2023 (Net Profit) 
 •  January 15, 2024 (Individual) 

 Each estimated tax payment must include a payment of at 
 least 25% of the total declared estimated tax. If you have 
 a  credit  carryforward  from  the  prior  tax  year,  it  will  be 
 applied to your first quarter estimated payment liability.  

 All 2023 quarterly estimated payments must total at least 
 90% of the total tax liability shown on your 2023 tax return 
 or at least 100% of the total tax liability shown on your 
 2022 tax return. If all estimated payments total an amount 
 less than either of these criteria, or if payments are not 
 made by their due dates, you will be subject to penalty and 
 interest. 

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2023 FILING AND PAYMENT CALENDAR 
 
2023 Due Dates 
 2022 Tax Returns                         Form                Due With Payment                     
 Individual Taxpayers                     IR-25               April 18 
 Calendar Year Corporate Taxpayers        BR-25               April 18 
 Fiscal Year Corporate Taxpayers          BR-25               15 thday of 4 thmonth following end of fiscal year 
                                                                                                   
 2023 Estimated Tax                       Form                Payment Due – Calendar Year         Payment Due – Fiscal Year 
 Declaration of Estimated Tax             BR-25, IR-25        April 15                            15 thday of 4 thmonth of fiscal year 
 2 ndQuarter Payment                      BR-PV, IR-PV        June 15                             15 thday of 6 thmonth of fiscal year 
 3 rdQuarter Payment                      BR-PV, IR-PV        September 15                        15 thday of 9 thmonth of fiscal year 
 4 thQuarter Payment (Corporate)          BR-PV               December 15                         15 thday of 12 thmonth of fiscal year 
 4 thQuarter Payment (Individual)         IR-PV               January 15, 2024                     
                                                                                                   
 2023 Employer’s Withholding Returns      Form                Due Date                             
 Quarterly Returns of City Tax Withheld   IT-11               April 30, July 31, October 31, and January 31 (2024) 
 Year End Reconciliation of W-2s          IT-13               February 28, 2024                    
                                                                                                   
 2023 Employer’s Deposits of Tax Withheld Form                Due Date                             
 Semi-monthly payments                    IT-15               Within 3 banking days after the 15 thand the last day of each month 
 Monthly payments                         IT-15               Within 15 days of the close of each calendar month* 
 Quarterly payments                       IT-11               Last day of month following the end of each quarter 
 
*The taxes withheld for the third month of each quarter need not be remitted to the City until the last day of the month following the close of the quarter 
using Form IT-11. 
                        Failing to timely remit withheld City taxes may result in a penalty of 50% of the tax due. 
                              Failing to timely file a required return may result in late charges up to $150. 
 
Withholding Requirements 
It is the employer’s responsibility to ensure that our office receives your withholding tax forms and payments on time. The use of a tax 
preparer or payroll service to prepare your city tax returns and payments does not relieve employers of these responsibilities. 
 
Daily Deposit  
Each employer who is required under Internal Revenue Code Section 6302 or any other federal statute or regulation to make next day 
deposit of tax withheld from employee wages must electronically deposit municipal taxes withheld with the City of Columbus, Income Tax 
Division at the same time. 
                                   
Semi-monthly Deposit 
If the total taxes deducted and withheld or required to be deducted and withheld on behalf of the City exceeded 1) $11,999 in the preceding 
calendar year or 2) $1,000 in any month of the preceding calendar year, the employer must remit semi-monthly using Form IT-15 on the 
due dates listed above. 
 
Monthly Deposit 
If the total taxes deducted and withheld or required to be deducted and withheld on behalf of the City were 1) more than $2,399 but less 
than $12,000 in the preceding calendar year or 2) more than $200 in any month of the preceding calendar quarter, the employer must 
remit monthly using Form IT-15 on the due dates listed above. 
 
Quarterly Deposit 
All employers not required to remit the tax withheld daily, semi-monthly, or monthly must make quarterly payments using Form IT-11 
according to the schedule above. 
                                                                  
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Qualifying Wages 
All Ohio municipalities assess payroll withholding tax on “qualifying wages” as defined in Section 718.01(R) of the Ohio Revised Code. In general, 
“qualifying wages” are Medicare wages reduced by any Section 125 cafeteria plan amounts included in Medicare wages, such as adoption assistance 
(if offered) or cash (if employees can choose cash as one of the cafeteria plan benefits). Employee deferrals into a 401(k) remain taxable for city 
purposes even if offered through a Section 125 cafeteria plan. If you have any employees that are exempt from Medicare taxes, you must calculate 
their “qualifying wages” as if they were subject to Medicare taxes. The IRS requires, but currently does not enforce, the inclusion of incentive stock 
option and employee stock purchase plan option income in Medicare wages. You must comply with the IRS requirements regarding these types of 
stock  option  income  when  calculating  “qualifying  wages”  based  on  Medicare  wages.  Please  consult  your  tax  advisor  regarding  your  specific 
compensation program and its effect on calculating “qualifying wages”.  

Please note: IRS regulations state that corporate officers’ compensation must be treated as wages. [IRC 3121(d)(1)]. 

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