City of Fairfield 
                                                        Instructions for                     Income Tax Division       Phone: 513-867-5327
                                                                                           701 Wessel Dr               Fax: 513-867-5333
                                                        Remitting 2024                     Fairfield, OH 45014  
                                                       Withholding Tax                     www.fairfield-city.org 

Mail Withholding Payments to:                                                     Mail Annual Reconciliations to:
Fairfield Income Tax Division                                                     Fairfield Income Tax Division
P.O. Box 181543                                                                   701 Wessel Dr
Fairfield, OH 45018                                                               Fairfield, OH 45014
Am I required to withhold? Every employer located within or doing business within the City of Fairfield who employs one or 
more persons is required to withhold the City of Fairfield municipal tax from wages subject to withholding. 

What is the City of Fairfield's tax rate? 1.5 %

Should I remit withholdings quarterly, monthly or semi-monthly?              Eligibility for monthly  ,uarterlyq , or semi-monthly 
withholding is based on the following "Look Back" provisions. If your business remitted more than $2,399.00 in the previous 
year or more than $200.00 any month in the previous quarter, you will be required to remit monthly. If your business remitted less 
than $2,399.00 in the previous year or less than $200.00 any month in the previous quarter, payments should be remitted 
quarterly. If your business remitted more than $11,999.00 in the previous year or more than $1,000.00 any month in the previous 
quarter, payments should be remitted semi-monthly.

Am I required to withhold for Fairfield resident employees who are working from home? No, if an employee is working 
from home you may choose to withhold Fairfield tax as a courtesy, but you are not legally required to do so.

What are the ways that I can remit withholding payments? Checks can be mailed to the Fairfield P.O. Box listed above. 
Electronic filing through the Ohio Business Gateway (OBG) can also be utilized to submit withholding payments. The date used 
for determining timeliness of the electronic filing will be the date submitted. Information and instructions on how to register and 
remit payments through the OBG may be found at business.ohio.gov. 

What are the penalties for late or missing withholding payments? Quarterly withholding payments are due on the last day of 
the month following the end of the last day of each quarter. Monthly withholding payments are due on the fifteenth day of the 
month following the end of month. Semi-monthly withholding payments are due the third banking day after the fifteenth day of 
the month (for the first semi-monthly payment of the month) or the third banking day after the last day of the month (for the 
second semi-monthly payment of the month). Your payment must be postmarked on or before the due date to be considered on 
time. There is no grace period. Late withholding payments are penalized at the rate of       50%   of the amount not timely   paid,  plus 
interest. This is     a penalty prescribed by the ORC Chapter  718. Specific language may    be found at    http://codes.ohio.gov/
orc/718.27. Interest is   calculated using the Federal Short  Term  Rate (rounded to   the nearest percent) +   5%.    

When is the Annual Reconciliation due? The last day of February each year.

What is required to be submitted with the annual reconciliation? A completed copy of the Fairfield Annual Reconciliation 
and all W-2(s) which include the employee's name, address, full social security number, qualifying wage compensation, and City 
of Fairfield tax withholding. If more than one city tax was withheld, then the W-2's must show a breakdown of each city for which 
tax was withheld, the wages earned in each city, and the amount of city tax withheld for each city.

Where can I find information about submitting W-2s in electronic file format? Instructions and filing information can be 
found on the Income Tax Division's page of the City of Fairfield website under "Business Tax Forms". 
                                 https://www.fairfield-city.org/254/Business-Tax-Forms

Form Instructions:
1) To ensure that your payment is applied appropriately, please incluide your Federal EIN number, business
   name, address, the name of a contact for the business, phone number, and email.
2)Gross compensation subject to withholding:         Enter the gross compensation subject   toFairfield  withholding for the filing
period.   If there are  no qualifying wages for this period, enter zero. 
3)Enter the total City   of Fairfield tax  withheld. 
4)Enter adjustments     (if any) and attach  a full written explanation   of adjustments .
5)Indicate the number   of employees subject to  ityCof      Fairfield tax during the period.
6) Sign and date where indicated.

City of Fairfield RETURN OF INCOME TAX WITHHELD                            FEIN:       _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     January                02/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING    1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                          Subject to Withholding
                                                                           2. Tax Withheld during Period   $

Name of Responsible Party                   Date                           3. Adjustment to Prior Period   $
                                                                           4. Penalty                      $
Phone:                     E-Mail:
                                                                           5. Interest                     $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                          6. TOTAL DUE                    $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                            FEIN:     _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     February               03/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                      Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party                   Date                        3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                         FEIN:        _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     March                  04/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party                   Date                        3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                         FEIN:        _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     April                  05/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE MONTH                                     $
                                                  REPORTED:                Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party             Date                              3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                            FEIN:       _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                       May                  06/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING    1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                          Subject to Withholding
                                                                           2. Tax Withheld during Period   $

Name of Responsible Party                   Date                           3. Adjustment to Prior Period   $
                                                                           4. Penalty                      $
Phone:                     E-Mail:
                                                                           5. Interest                     $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                          6. TOTAL DUE                    $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                            FEIN:     _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                       June                 07/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                      Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party                   Date                        3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                         FEIN:        _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                       July                 08/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party                   Date                        3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                         FEIN:        _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     August                 09/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE MONTH                                     $
                                                  REPORTED:                Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party             Date                              3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                            FEIN:       _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     September              10/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING    1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                          Subject to Withholding
                                                                           2. Tax Withheld during Period   $

Name of Responsible Party                   Date                           3. Adjustment to Prior Period   $
                                                                           4. Penalty                      $
Phone:                     E-Mail:
                                                                           5. Interest                     $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                          6. TOTAL DUE                    $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                            FEIN:     _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     October                11/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                      Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party                   Date                        3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                         FEIN:        _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     November               12/15/2024
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE  MONTH                                    $
                                                  REPORTED:                Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party                   Date                        3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period:

City of Fairfield RETURN OF INCOME TAX WITHHELD                         FEIN:        _____________________________________
BUSINESS NAME ________________________                                               Withholding Period     Due Date
                                                                                     December               01/15/2025
MAILING ADDRESS ______________________            COURTESY  WITHHOLDING 1. Gross Compensation
                                                  ONLY  INDICATE MONTH                                     $
                                                  REPORTED:                Subject to Withholding
                                                                        2. Tax Withheld during Period      $

Name of Responsible Party             Date                              3. Adjustment to Prior Period      $
                                                                        4. Penalty                         $
Phone:                     E-Mail:
                                                                        5. Interest                        $
       Remit form and payment to: 
       City of Fairfield          Tax Rate: 1.50%                       6. TOTAL DUE                       $
       P. O. Box 181543 
       Fairfield, OH 45018                                              Number of employees during period: