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%
| 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
nonqualified plans is included in the definition of "qualifying
An employer is required to withholding only on "qualifying wages,"
_ wages" at the time the income is deferred and is subject to
which are wages as defined in Internal Revenue Code Section
withholding requirements.
3121 (a), generally the Medicare Wage Box of the Form W-2.
• Stock Options - Income from the exercise of stock options
• Medicare Exempt Employees - are subject to the
is included in the definition of "qualifying wages" and is
requirements for "qualifying wages" in the Medicare Wage
subject to withholding requirements.
Box of the Form W-2 even though that box will remain blank.
• Disqualifying Disposition of an Incentive Stock Option -
• Cafeteria Plans- lRC Section 125 wages are not included in
Employer is not required to withhold, but the income is
the definition of Medicare wages and do not need to
considered "qualifying wages" and the recipient is liable for
deducted from the Medicare Wage Box.
the tax.
• 401 (k), 457 and Supplemental Unemployment
Note: As an employer, if the Medicare Wage Box is not the largest
Compensation Benefits - These items should all be
wage figure on the W-2 form, a written explanation will be required.
included in the Medicare Wage Box and are subject to
withholding requirements.
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INSTRUCTIONS FOR PREPARING AND FILING FORM W1
Who Must File: return form Q1. A W1 fonn is required regardless of withholdings for that period.
Any employer, agent of an employer, or other payer located or doing business in the Use the first column under Lancaster Employees for wages actually earned in
Municipality shall withhold from each employee an amount equal to the qualifying wages of Lancaster and use the 2nd column Lancaster Residents (courtesy tax) for wages
the employee earned by the employee in the Municipality multiplied by the applicable rate of earned by Lancaster residents and tax at the courtesy rate.
2.30%, except for qualifying wages for which withholding is not required under Section Line 2 - Include only those wages included in Line 1 that are NOT subject to Lancaster tax.
182.052 of this Chapters ordinance effective January 1, 2018. An employer, agent of an Line 3 - Subtract Line 1 from 2 to obtain net qualifying wages subject to Lancaster tax.
employer, or other payer shall deduct and withhold the tax from qualifying wages on the
date that the employer, agent, or other payer directly, indirectly, or constructively pays the Line 4 - For the first column "Lancaster Employees", multiply wages from Line 3 by
qualifying wages to, or credits the qualifying wages to the benefit of, the employee. In Lancaster tax rate. For the second column, if applicable, multiply income from
addition to withholding the amounts required, an employer, agent of an employer, or other Line 3 by courtesy rate (.013 or other %). This column is primarily used by
payer may also deduct and withhold, on the reuqest of an employee, taxes for the municipal employers located outside of Lancaster who withhold Lancaster tax as a courtesy
corporation in which the employee is a resident. to the Lancaster resident.
Failure to File Return and Pay Tax: Line 5 - If your payment is not received by the required due date, you will be assessed
interest charges equal to the "Federal short-tenn rate plus 5%", rounded to the
All taxes, including taxes withheld or required to be withheld from wages by an employer, nearest whole number percent, plus five percent.
and remaining unpaid after they become due shall bear interest on the amount of the unpaid
tax at the rate of the federal short-term rate, rounded to the nearest whole number percent, Line 6 - If your payment is not received by the required due date, you will be assessed
plus five percent. The Taxpayers upon whom said taxes are imposed, and the employers penalty on unpaid withholding tax equal to fifty (50%) of the amount not timely paid.
required by the ordinance effective January 1, 2018 to deduct, withhold and pay taxes Line 7 - Add Lines 4 through 6 and enter this amount here.
imposed by the Ordinance effective January 1, 2018, shall be liable in addition thereto, to a Line B - Adjust current payment of actual tax withheld for under or over payment in
penalty of fifty (50%) percent of the amount not timely paid. previous period.
How to Prepare This Wt Form: Line 9 - Enter total amount to be remitted.
Line 1 - Enter qualifying wages PAID to all employees during the period for which this
return is made. If no compensation was paid during the period, so indicate and
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CITY OF LANCASTER - QUARTERLY 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 QUARTER ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS MARCH 31, 202 4 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
APRIL 30, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128 [TI
Notify the Division of Taxation promptly of any change in ownership or name and address shown above. Telephone (740) 687-6606 1
FORMWH-Q
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CITY OF LANCASTER - QUARTERLY 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 QUARTER ENDING MAKE CHECK OR MONEY ORDER PAYABLE TO:
NAME AND ADDRESS JUNE 30, 202 4 CITY OF LANCASTER INCOME TAX
DUE ON OR BEFORE MAIL TO:
JULY 31, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Division of Taxation promptly of any change in ownership or name and address shown above. Telephone (740) 687-6606 02
FORMWH-Q
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CITY OF LANCASTER - QUARTERLY 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 QUARTER 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 31, 2024 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Division of Taxation promptly of any change in ownership or name and address shown above. Telephone (740) 687-6606 03
FORMWH-Q
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CITY OF LANCASTER - QUARTERLY 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 QUARTER 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 31, 2025 CITY OF LANCASTER
INCOME TAX DEPARTMENT
POST OFFICE BOX 128
LANCASTER, OHIO 43130-0128
Notify the Division of Taxation promptly of any change in ownership or name and address shown above. Telephone (740) 687-6606 04
FORMWH-Q
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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. These are optional and may
forms applicable to the reconciliation must be attached. All W-2's assist with the actual year-end W-2 information. However,
must furnish the name, address, social security number, qualifying sections 1 through 7 must be completed. The completed Form
wages, city tax withheld, name of city for which tax was withheld, W3 and all attachments must be submitted to the City of
and any other compensation provided to the Individual. Lancaster-Income Tax Department, P.O. Box 128, Lancaster, OH
43130-0128 on or before February 28. Failure to file Form
Any individual(s) or business entity compensating individuals on
W3 with W-2's by February 28 will result in a penalty of
a commission, rental or contract labor basis must furnish copies
$25. Any questions should be referred to the Income Tax
of the 1099-MISC or appropriate earning statement on or before
Department at (740) 687-6606.
February 28. All 1099-MISC shall require the same information
as required of the W-2 forms as stated above. Notification of Special Notice-The City of Lancaster now accepts electronic
1099's issued can be found on a separate form 1099-N. If none, filing of year-end W-2 and reconciliation information. mployer E
check the appropriate box and return by February 28. If you are must use the SSA format that includes local tax information.
not the person responsible for issuing 1099-MISC, then please
direct the Form 1099-N 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. Date _____ _
Phone no. ______________________ _
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:
Phone: (740) 687-6606 • Rents.
• Prizes and awards.
FOR TAX YEAR 2024 DUE BY: Februar y28, 202 5 • Other income payments.
• Generally, the cash paid from a notional principal contract to an
INDICATE BOX THAT APPLIES individual, partnership, or estate.
1099-MISC ISSUED & ATTACHED □ • Payments to an attorney.
1099-MISC WERE NOT ISSUED □ • In addition, use Form 1099-MISC to report that you made direct sales
of at least $5,000 of consumer products to a buyer for resale
NAME & ADDRESS Account No: anywhere other than a permanent retail establishment.
Please direct this form to the person responsible for issuing
1099-MISC forms.
Signed-------------- Title _____ _
Federal ID no. Date _____ _
Phone no. _____________________ _
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 2023 DUE BY: Februar y28, 2024 (3) a non-Lancaster resident, who received rental income for property located
in Lancaster must furnish copies of federal form 1099-MISC or an
INDICATE BOX THAT APPLIES equivalent to the City of Lancaster. If the above mentioned applies, mark
1099-NEC ISSUED & ATTACHED □ the box "1099-MISC issued & attached". However, if the above does not
1099-NEC WERE NOT ISSUED □ apply, mark the box "1099-MISC were not issued" and return by February
28. Failure to file Form 1099-N by February 28 will result in a penalty of
NAME & ADDRESS Account No: $25.
Please direct this form to the person responsible for issuing
1099-NEC forms.
Signed-------------- Title _____ _
Federal ID no. Date _____ _
Phone no. _____________________ _
1099-NEC MUST BE ATTACHED
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WITHHOLDING TAX WORKSHEET
(Keep for your records - Do not file)
Quarter Payment Check Amount
Ending Date Number Date Paid
3/31 4/30
6/30 7/31
9/30 10/31
12/31 1/31
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