Click on the fields below and type 
               2023 City of Cincinnati   in your information.  Then print the 
form and mail it to our office.
     Nonresident Refund Tax Return 
              website: www.cincinnati-oh.gov/citytax 
                  Customer Service: (513) 352-2546 
 
Use this return if you were a nonresident or part-year resident of Cincinnati and you are filing for a refund 
of taxes withheld by your employer. 
**Full-year residents should use the Individual Tax Return** 
 Mail Completed Forms to:  PO Box 637876, Cincinnati, OH 45263-7876 
 
  Account # ___________________________                                    Social Security # _____________________________   
      First time filers may leave account # blank (CIT will assign)                       
           
Name  ____________________________________ E-mail _____________________________________     
  
Address  __________________________________________ Daytime Telephone Number: ____________________ 
City/State/Zip  ______________________________________  
                                                                            
                                                                               PLEASE PROVIDE CURRENT ADDRESS 
Residency Status (Check Only One)         Nonresident          Part-year Resident  ( From ___________ To ___________)      
 
Address and city where the work was performed   If multiple–locations, complete the Itinerary 
 
                                                                                                 Check box if work is performed remotely at home 
 
 W-2 Earnings (Gross Wages, Tips, Salaries, Commissions and Other Compensation) Include copies of all W-2 forms  
1. If you have additional taxable income, please use our regular individual tax return.                                (Use Box 5, Not Box 1) $ 
   
 XXXXXXXXXXXXXXXX 
    
2. Amount of Line 1 Allocable to Cincinnati from Schedule L-2-C                      $ 
 
3. Cincinnati Income Tax 1.8% (.018) of Line 2    SEE INSTRUCTIONS $ 
  
4. Total Cincinnati Tax Withheld By Employer(s) 
$ 
Total Income Taxes Paid To Another Municipality Or County   
5.  (Part-year Residents Only) $ 
  
6. Total Taxes Paid (LINE 4 PLUS LINE 5) 
$ 
Amount To Be Refunded (LINE 6 MINUS LINE 3)  (Less than $10.00 will not be refunded)  
7.    For convenience and accuracy, we recommend that taxpayers have the refund direct deposited to a bank account.  $ 
    Enter banking information below. Requesting a check to be mailed could result in delays receiving your refund.  
 
Direct Deposit: Routing #                              
  
                           Account #                                                                                                      
 
                                                          Checking    Savings   
                                        
I CERTIFY THAT I HAVE EXAMINED THIS RETURN INCLUDING ACCOMPANYING SCHEDULES AND STATEMENTS AND TO THE BEST OF MY KNOWLEDGE AND BELIEF IT IS 
TRUE, CORRECT AND COMPLETE AND THE FIGURES USED HEREIN ARE THE SAME AS FOR FEDERAL INCOME TAX PURPOSES. 
____________________________________________               ______________________________________ 
PAID PREPARER SIGNATURE                                             PTIN                      TAXPAYER SIGNATURE                                        DATE 
 
______________________________________________________                  May the City of Cincinnati Income Tax Division discuss this 
NAME OF FIRM OR EMPLOYER                                                                         tax return with the paid preparer ?   Yes           No 
 
_______________________________________________________________ 
ADDRESS OF FIRM OR EMPLOYER                                         TEL NUMBER 
 

                                        FORM L-2-C Tax Year 2023 

                                    Computation of Nonresident                               Taxable Income  
 
If you are a nonresident employee working both in and out of the City of Cincinnati, complete this form for each employer.  
 
NAME                                                                         SOCIAL SECURITY NO.________________________ 
 
NAME OF EMPLOYER                                                                                                                                                    
                                                                                                                                                        
PART I                Wage and Salary Allocation         
 
1)         Total Days in Year (365 or 366 in leap years unless you worked only part of the year) 
 
            Indicate the dates of part-year employment from ___  _____     to  ____    ____                                                                              
                                                                   
2)         Non-Working         Days 
            a)        Saturdays and Sundays not Worked  (105 Saturdays and Sundays in 2023)                                                              
           b)         Holidays………………………………………………………………                                                                                                       
            
            c)        Sick Leave Used…..………………………………………………….                                                                                                            
            d)        Vacation………………………………………………….…………...      
           e)         Other Non-Working Days……..……………………………………..         
                       
                       Explanation:…………………………..………………………………     
            
           f)         Total Non-Working Days (Total Lines 2a through 2e)………………………………                                                                            
  
3)         Total Days Worked During the Year (Line 1 minus Line 2f)……………………………….                                                                           
 
4)         Total Days Worked Outside the City of Cincinnati Per Your Itinerary………………….….      
           
5)         Days Worked Within the City of Cincinnati (Line 3 minus Line 4)…………….……..…….        
 
6)         Cincinnati Allocation Percentage (Line 5 divided by Line 3)…………………………..…..                                                                                           
                      (Enter this percentage on Line 2 of the Nonresident Refund Tax Return)                                                                                                                                                                             
 
PART II               Commission Income Allocation 
Sales earned outside the City of Cincinnati must be the result of personal solicitation at the customer’s place of business.  Sales 
resulting from phone or mail solicitations from a Cincinnati location are not sales outside Cincinnati. 
 
1)         Total Sales Made ………………………………………………………………….         
2)         Sales Made in Cincinnati ……………………………………….………………..                                                                                                                                            
3)         Sales Made Outside Cincinnati ………………………………………….……….                                                                                                           
4)         Cincinnati Allocation Percentage (Line 2 divided by Line 1)                                                         
                
                      (Enter this percentage on Line 2 of the Cincinnati Tax Return.) ……………                                                                                                     
________________________________________________________________________________________________ 
                                                                               INSTRUCTIONS  
 
PART I - Complete if you were a nonresident who earned wages and salaries outside Cincinnati.  
PART II - Complete if you were a nonresident who earned commissions outside Cincinnati.  
PARTS I and II - Complete if you were a nonresident who earned both salaries and commissions outside Cincinnati.  
 
PART I - Total days in the year must be 365 (leap years 366) unless the employment was for less than a full year. If applicable, 
indicate the dates of part-year employment. Explain the nature of any “Other Non-Working Days” indicated on Line 2e. Days worked 
outside Cincinnati on Line 4 may not include days included on Lines 2a through 2e. Complete the Itinerary Form for days indicated 
on Line 4.  
 
PART II - The Allocation Percentage is based on the amount of sales made, not the amount of commissions received.  
 
If this form is not applicable to your employment situation and you apportion less than 100% of your income to 
Cincinnati, you must provide a detailed written explanation of how your taxable income was calculated. 

                  ITINERARY OF DAYS WORKED OUTSIDE CINCINNATI 
      
    PLEASE LIST INDIVIDUAL DATES AND LOCATIONS IN CHRONOLOGICAL ORDER 
    (COPY IF ADDITIONAL SHEETS ARE NEEDED) 
 
  Date        Location                                                   Date         Location 
       
                     Total Days  ______                                                 Total Days ______ 
 

 NONRESIDENT REFUND TAX RETURN INSTRUCTIONS 
  
 Use this form if you are an individual who receives wages reported on Form W-2 and you are claiming a refund. Use the 
 Individual Income Tax Return if you have made estimated payments or receive additional taxable income other than wages. 
  
 Refer to the Cincinnati Street Guide on our website to determine if an address is located in the City of Cincinnati.  The website 
 address is www.cincinnati-oh.gov/citytax.  Nonresidents are only subject to Cincinnati tax on the income earned in the City 
 of Cincinnati 
  
 Please fill in the account information block with your account number or fill in social security number, name, address, city, 
 state, and zip code. 
  
 Check the appropriate Residency Status box. Part-year residents should fill in the dates as a Cincinnati resident. 
  
 In the box “Address/City Where Work Was Performed”, please indicate the location where you performed the services rather 
 than  the  company  headquarters.        If  you  work  in  multiple  locations,  complete  the  Itinerary  Form.  If  you  work  100% 
 remotely at home, please check the box next to your work location address.           
  
 Line 1- Enter the amount from Box 5 of the W-2 (Qualifying Wages for the Cincinnati Income Tax Return) adjusted as follows: 
     •     Add to this amount employer-sponsored unemployment compensation or wages exempt from Medicare tax because 
           of the Medicare grandfathering provision. 
     •     Reduce the amount in Box 5 by amounts earned from stock options. 
      
 Severance pay included in Box 5 may be allocated by nonresident employees who earned a portion of these benefits while 
 working outside the City of Cincinnati.  The severance pay allocation percentage is generally developed using an average of 
 the employee’s allocation percentages, as computed on Form L       -2-C, for the preceding three years.    
 
 Line 2   Multiply–the percentage from Form L-2-C line 6 on line 1. If you are a resident of the City of Cincinnati, you may not 
 allocate days worked out of the city. 
  
 Line 3   Multiply–the amount of Line 2 by 1.8%. 
  
 Line 4   Enter– the amount of withholding taxes paid to Cincinnati. Generally this is Box 19 on the Form W-      2 “Local Taxes 
 Paid”. 
  
 Line 5   Residents–  of the City of Cincinnati may claim taxes paid to another city up to 1.8% of the Qualifying Wages reported 
 on the W-2.  Credit is limited to the local tax rate used (1.8% or less) multiplied by the Qualifying Wages and is further restricted 
 if the municipality has a wage cap.  Part-year residents may claim taxes paid to other cities for the part of the year they were 
 a resident.  Non-residents may not claim taxes paid to another municipality. 
  
 Line 6   Line–4 plus Line 5. 
  
 Line 7   Line–6 minus Line 3. Please use the direct deposit option for convenience and accuracy. 
  
 A complete return includes all of the following items: 
     •     A signed and dated tax return packet. 
     •     Copies of all W-2s that include information in Boxes 1, 5, 19, and 20. 
     •     Form L-2-C 
     •     An Itinerary of Days Worked Outside of Cincinnati. 
     
 Incomplete returns will be returned to the taxpayer unprocessed. To prevent a delay in processing, please do not 
 staple the forms together. 
  
 Statute of Limitations Requirements: 
 Your refund request must be made within three years from the date of your tax payment, the date the tax return 
 was due, or within three months after final determination of your Federal Income Tax liability, whichever is later.