CITY OF LANCASTER IMPORTANT TAX INFORMATION
INCOME TAX-DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130
EMPLOYER MUNICIPAL WITHHOLDING BOOKLET
Lancaster City Tax rate is 2.3%
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CITY OF LANCASTER IMPORTANT TAX INFORMATION
INCOME TAX-DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130
EMPLOYER MUNICIPAL WITHHOLDING BOOKLET
Lancaster City Tax rate is 2.3%
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MUNICIPAL QUALIFYING WAGES FOR WITHHOLDING
Effective Date: January 1, 2018 - Ohio Revised Code Sec. 718.03
Medicare Wages • Nonqualified Deferred Compensation Plan - Income from
An employer is required to withholding only on "qualifying wages," nonqualified plans is included in the definition of "qualifying
_
which are wages as defined in Internal Revenue Code Section
wages" at the time the income is deferred and is subject to
3121 (a), generally the Medicare Wage Box of the Form W-2.
withholding requirements.
• Medicare Exempt Employees - are subject to the • Stock Options - Income from the exercise of stock options
requirements for "qualifying wages" in the Medicare Wage
is included in the definition of "qualifying wages" and is
Box of the Form W-2 even though that box will remain blank.
subject to withholding requirements.
• Cafeteria Plans- lRC Section 125 wages are not included in • Disqualifying Disposition of an Incentive Stock Option -
the definition of Medicare wages and do not need to
Employer is not required to withhold, but the income is
deducted from the Medicare Wage Box.
considered "qualifying wages" and the recipient is liable for
• 401 (k), 457 and Supplemental Unemployment the tax.
Compensation Benefits - These items should all be
Note: As an employer, if the Medicare Wage Box is not the largest
included in the Medicare Wage Box and are subject to
wage figure on the W-2 form, a written explanation will be required.
withholding requirements.
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INSTRUCTIONS FOR PREPARING AND FILING FORM W1
Who Must File:
Any employer, agent of an employer, or other payer located or doing business in the return form Q1. A W1 fonn is required regardless of withholdings for that period.
Municipality shall withhold from each employee an amount equal to the qualifying wages of Use the first column under Lancaster Employees for wages actually earned in
the employee earned by the employee in the Municipality multiplied by the applicable rate of Lancaster and use the 2nd column Lancaster Residents (courtesy tax) for wages
2.30%, except for qualifying wages for which withholding is not required under Section earned by Lancaster residents and tax at the courtesy rate.
183.052 of this Chapters ordinance effective January 1, 2018. An employer, agent of an Line 2 - Include only those wages included in Line 1 that are NOT subject to Lancaster tax.
employer, or other payer shall deduct and withhold the tax from qualifying wages on the Line 3 - Subtract Line 1 from 2 to obtain net qualifying wages subject to Lancaster tax.
date that the employer, agent, or other payer directly, indirectly, or constructively pays the
qualifying wages to, or credits the qualifying wages to the benefit of, the employee. In Line 4 - For the first column "Lancaster Employees", multiply wages from Line 3 by
addition to withholding the amounts required, an employer, agent of an employer, or other Lancaster tax rate. For the second column, if applicable, multiply income from
payer may also deduct and withhold, on the request of an employee, taxes for the municipal Line 3 by courtesy rate (.013%). This column is primarily used by employers
corporation in which the employee is a resident. located outside of Lancaster who withhold Lancaster tax as a courtesy to the
Failure to File Return and Pay Tax: Lancaster resident.
All taxes, including taxes withheld or required to be withheld from wages by an employer, Line 5 - If your payment is not received by the required due date, you will be assessed
and remaining unpaid after they become due shall bear interest on the amount of the unpaid interest charges equal to the "Federal short-tenn rate plus 5%", rounded to the
tax at the rate of the federal short-term rate, rounded to the nearest whole number percent, nearest whole number percent, plus five percent.
plus five percent. The Taxpayers upon whom said taxes are imposed, and the employers Line 6 - If your payment is not received by the required due date, you will be assessed
required by the ordinance effective January 1, 2018 to deduct, withhold and pay taxes penalty on unpaid withholding tax equal to fifty (50%) of the amount not timely paid.
imposed by the Ordinance effective January 1, 2018, shall be liable in addition thereto, to a Line 7 - Add Lines 4 through 6 and enter this amount here.
penalty of fifty (50%) percent of the amount not timely paid. Line B - Adjust current payment of actual tax withheld for under or over payment in
How to Prepare This Wt Form: previous period.
Line 1 - Enter qualifying wages PAID to all employees during the period for which this Line 9 - Enter total amount to be remitted.
return is made. If no compensation was paid during the period, so indicate and
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein:
_________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS JANUARY 31, 202 4 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
FEBRUARY 15, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128 [TI
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 1
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS FEBRUARY 28, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
MARCH 15, 202 4 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 02
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS MARCH 31, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
APRIL 15, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 03
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS ENDING APRIL 30, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
MAY15, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 04
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS MAY 31, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
JUNE 17, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 05
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________
FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS JUNE 30, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
JULY 15, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 06
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS JULY 31, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
AUGUST 15, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 07
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS AUGUST 31, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
SEPTEMBER 16, 202 4 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 08
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS SEPTEMBER 30, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
OCTOBER 15, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128 [!]
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 9
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS OCTOBER 31, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
NOVEMBER 15, 202 4 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 �10
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________ FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS NOVEMBER 30, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
DECEMBER 16, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 �11
above. FORMW1
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CITY OF LANCASTER - MONTHLY RETURN OF TAX WITHHELD □ AMENDED RETURN WITH PAYMENT
LANCASTER LANCASTER RESIDENTS I hereby certify that the information and
EMPLOYEES (COURTESY TAX) statements contained herein and in any schedules
1. QUALIFYING WAGES ........................................................... $ ______ $ _____ _ or exhibits attached are true and correct.
2. LESS NON-TAXABLE WAGES ............................................. $ $ _____ _
3. NET QUALIFYING WAGES ................................................... $ $ _____ _ (Signed) _____________ _
4. LANCASTER TAX (2.30% OF LINE 3)
(COURTESY RATE 1.3 OR OTHER %) ................................. $ $ _____ _ (Print Name and Title) _________ _
5. INTEREST (.58% PER MONTH) ........................................... $ $ _____ _
6. PENALTY (50% OF LINE 4) .................................................. $ $ _____ _
7. BALANCE DUE ..................................................................... $ $ _____ _ Phone No. ( ___ _
8. ADJUSTMENTS ........................................................................................ $ _____ _
9. TOTAL DUE (LINES 7 PLUS OR MINUS LINE 8) ..................................... $ _____ _ THIS RETURN MUST BE FILED
ON OR BEFORE THE DUE DATE SHOWN BELOW
Account o N . ____________ Fein: _________________
FOR THE PERIOD ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS DECEMBER 31, 2024 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
JANUARY 15, 2025 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128 @]
Notify the Income Tax Department promptly of any change in ownership or name and address shown Telephone (740) 687-6606 12
above. FORMW1
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GENERAL INFORMATION SPECIFIC FILING INFORMATION
On or before February 28, each employer must file a withholding The Form W3 provides boxes for showing actual withholding
reconciliation on the City of Lancaster Form W3. Copies of all W-2 payments made during the year. Sections 1 through 7 must be
forms applicable to the reconciliation must be attached. All W-2's completed. The completed Form W3 and all attachments must
must include the name, address, the entire social security be submitted to the City of Lancaster-Income Tax Department,
number, qualifying wages, city tax withheld, name of city for which P.O. Box 128, Lancaster, OH 43130-0128 on or before February
tax was withheld, and any other compensation provided to the 28.
Individual.
Any individual(s) or business entity compensating individuals on Failure to file Form W3 with W-2's by February 28 will result in a
a commission, rental or contract labor basis must provide penalty of $25. Any questions should be referred to the Income
copies of the 1099-N CE /1099-MISC or appropriate earning Tax Department at (740) 687-6606.
statement on or before February 28. All 1099's shall require the
same information as required of the W-2 forms as stated above. Special Notice-The City of Lancaster now accepts electronic
Notification of 1099's issued can be found on form 1099- filing of year-end W-2 and reconciliation information. Employer
NEC/1099-MISC. If none, check the appropriate box and return must use the SSA format that includes local tax information.
by February 28. If you are not the person responsible for issuing
1099's, then please direct the forms to the appropriate person.
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RECONCILIATION FORM FOR CITY OF LANCASTER JANUARY JULY 1. NO .OF
SUBMIT BY FEBRUARY 28. W-2'S MUST BE ATTACHED LANCASTER W-2'S ...
FEBRUARY AUGUST 2. LANCASTER WAGES
MAIL TO: DIVISION OF TAXATION Phone: (740) 687-6606 SUBJECT TO
CITY OF LANCASTER MARCH SEPTEMBER WITHHOLDING TAX ... $ ___ _
P.O. BOX128 3. AMOUNT OF
LANCASTER, OH 43130-0128 APRIL OCTOBER LANCASTER
TAX WITHHELD ......... $ ___ _
FOR TAX YEAR ENDING 2024 4. AMOUNT OF
MAY NOVEMBER COURTESY TAX
PAYMENT ENCLOSED □ WITHHELD ................. $ ___ _
JUNE DECEMBER 5. TOTAL LANCASTER
REFUND REQUESTED □ TAX PAID
SEE INSTRUCTIONS 6. LATE FEE, PENALTY
INTEREST .................. $ ___ _
NAME & ADDRESS: FEIN: 7. AMOUNT DUE ........... $ ___ _
Acct
No: I hereby certify that the infonnation and statements contained herein are true and correct.
Signed _______________ Title ______ _
Federal ID no. Acct No. ____ _
Phone no. ______________ Date ______
FORMW3
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CITY OF LANCASTER, OHIO - 1099-MISC NOTIFICATION FORM 1099-MISC
MAIL TO: DIVISION OF TAXATION FILING INSTRUCTIONS
CITY OF LANCASTER On or before the last day of February file form 1099-MISC for each person
P.O. BOX 128 whom you have paid durin gthe year:
LANCASTER, OH 43130-0128 • At least $600 in:
• Rents.
Phone: (740) 687-6606 • Prizes and awards.
• Other income payments.
FOR TAX YEAR 2024 DUE BY: Februar y28, 2025 • Generally, the cash paid from a notional principal contract to an
individual, partnership, or estate.
INDICATE BOX THAT APPLIES • Payments to an attorney.
1099-MISC ISSUED & ATTACHED □ • In addition, use Form 1099-MISC to report that you made direct sales
1099-MISC WERE NOT ISSUED □ of at least $5,000 of consumer products to a buyer for resale
anywhere other than a permanent retail establishment.
NAME & ADDRESS Account No:
Please direct this form to the person responsible for issuing
1099-MISC forms.
Signed-------------- Title ______
Federal ID no. Acct No._____
Phone no. _____________ Date ______
1099-MISC MUST BE ATTACHED
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CITY OF LANCASTER, OHIO - 1099-NEC FORM 1099-NEC
MAIL TO: DIVISION OF TAXATION FILING INSTRUCTIONS
CITY OF LANCASTER On or before the last day of February, any individual or business entity
P.O. BOX 128 that compensates (on a commission, rental or contract basis) any individual
LANCASTER, OH 43130-0128 who is either:
Phone: (740) 687-6606 (1) a Lancaster resident, or
(2) a non-Lancaster resident who did work in Lancaster, or
FOR TAX YEAR 2024 DUE BY: Februar y28, 2025 (3) a non-Lancaster resident, who received rental income for property
located in Lancaster must furnish copies of federal form 1099-MISC or
INDICATE BOX THAT APPLIES an equivalent to the City of Lancaster. If the above mentioned applies,
1099-NEC ISSUED & ATTACHED □ mark the box "1099-NEC issued & attached". However, if the above
1099-NEC WERE NOT ISSUED □ does not apply, mark the box "1099-NEC were not issued" and return
by February 28. Failure to file Form 1099-NEC by February 28 will
NAME & ADDRESS Account No: result in a penalty of $25..
Please direct this form to the person responsible for issuing
1099-MISC forms.
Signed-------------- Title ______
Federal ID no. Acct No._____
Phone no. _____________ Date ______
1099-NEC MUST BE ATTACHED
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