FORM                                              2024 CITY OF TOLEDO                                              MAIL TO:
Q-1                                                                               PAYMENT ENCLOSED:                   NO PAYMENT ENCLOSED:
       EMPLOYER'S QUARTERLY DEPOSIT OF TAX WITHHELD                               CITY OF TOLEDO                      CITY OF TOLEDO 
                                                                                  PO BOX 632014                       PO BOX 929
                                        RETURN THIS FORM WITH REMITTANCE          CINCINNATI, OH 45263- 2014          TOLEDO, OH  43697-0929
SIGNATURE ______________________________________  PHONE # _______________________
TITLE____________________________________________ DATE __________________________ AMOUNT OF
                                                                                  TAX              $
                                                                                      MAKE CHECK OR MONEY ORDER PAYABLE TO:
          FID # _______________________                                                          "COMMISSIONER OF TAXATION"
          ACCOUNT # ______________________
                                                                       FOR TAX PERIOD ENDING      March 31, 2024
                                                            Q-1        DUE ON OR BEFORE                 April 30, 2024
NAME &                                                                                        Pay online at the Ohio Business Gateway
                                                                                                       VALIDATION
ADDRESS

                                                            cut here  

                                                                                                                      MAIL TO:
FORM                                              2024 CITY OF TOLEDO             PAYMENT ENCLOSED:                   NO PAYMENT ENCLOSED:
Q-2                                                                               CITY OF TOLEDO                      CITY OF TOLEDO 
       EMPLOYER'S QUARTERLY DEPOSIT OF TAX WITHHELD                               PO BOX 632014                       PO BOX 929
                                                                                  CINCINNATI, OH 45263- 2014          TOLEDO, OH  43697-0929
                                        RETURN THIS FORM WITH REMITTANCE

SIGNATURE ______________________________________  PHONE # _______________________
TITLE____________________________________________ DATE __________________________ AMOUNT OF
                                                                                  TAX              $
                                                                                      MAKE CHECK OR MONEY ORDER PAYABLE TO:
          FID # _______________________                                                          "COMMISSIONER OF TAXATION"
          ACCOUNT # ______________________
                                                                       FOR TAX PERIOD ENDING     June 30, 2024
                                                            Q-2        DUE ON OR BEFORE               July 31, 2024
NAME &                                                                                        Pay online at the Ohio Business Gateway
                                                                                                       VALIDATION
ADDRESS

                                                            cut here  

                                                                                                                      MAIL TO:
FORM                                                                              PAYMENT ENCLOSED:                   NO PAYMENT ENCLOSED:
Q-3                                               2024 CITY OF TOLEDO             CITY OF TOLEDO                      CITY OF TOLEDO 
       EMPLOYER'S QUARTERLY DEPOSIT OF TAX WITHHELD                               PO BOX 632014                       PO BOX 929
                                                                                  CINCINNATI, OH 45263- 2014          TOLEDO, OH  43697-0929
                                        RETURN THIS FORM WITH REMITTANCE

SIGNATURE ______________________________________  PHONE # _______________________
TITLE____________________________________________ DATE __________________________ AMOUNT OF
                                                                                  TAX              $
                                                                                      MAKE CHECK OR MONEY ORDER PAYABLE TO:
          FID # _______________________                                                          "COMMISSIONER OF TAXATION"
          ACCOUNT # ______________________
                                                                       FOR TAX PERIOD ENDING      September 30, 2024
                                                            Q-3        DUE ON OR BEFORE               October 31, 2024
NAME &                                                                            Pay online at the Ohio Business Gateway
                                                                                                       VALIDATION
ADDRESS

FORM                                           2024 CITY OF TOLEDO                                                                                     MAIL TO:
Q-4
                    EMPLOYER'S QUARTERLY DEPOSIT OF TAX WITHHELD                                                                PAYMENT ENCLOSED:          NO PAYMENT ENCLOSED:
                                                                                                                                CITY OF TOLEDO             CITY OF TOLEDO 
                                        RETURN THIS FORM WITH REMITTANCE                                                        PO BOX 632014              PO BOX 929
                                                                                                                                CINCINNATI, OH 45263- 2014 TOLEDO, OH  43697-0929
SIGNATURE ______________________________________                                 PHONE # _______________________
TITLE____________________________________________                                DATE __________________________                AMOUNT OF
                                                                                                                                TAX           $
                                                                                                                                    MAKE CHECK OR MONEY ORDER PAYABLE TO:
          FID # _______________________                                                                                                        "COMMISSIONER OF TAXATION"
          ACCOUNT # ______________________
                                                                                                  FOR TAX PERIOD ENDING      December 31, 2024
                                                                                       Q-4        DUE ON OR BEFORE                January 31, 2025
NAME &                                                                                                                          Pay online at the Ohio Business Gateway
                                                                                                                                 VALIDATION
ADDRESS

                                                                                       cut here  

                                           INSTRUCTIONS FOR TOLEDO FORM W-3

      The original of this reconciliation form must be filed with the COMMISSIONER OF TAXATION, CITY OF TOLEDO, ONE 
    GOVERNMENT CENTER STE 2070, TOLEDO OH 43604 on or before                                      February 28, 2025.  This form must be accompanied 
    by copies of the employee’s statement (Form W-2) showing: (1) name and address of employee; (2) social security
    number; (3) gross earnings paid before any payroll deductions; and (4) amount of additional TOLEDO resident tax 
    withheld.  Income tax withheld for other municipalities must be included on each individual W-2 or attachment to the 
    W-2.
      Do not include any penalties paid.
      If Line 7 indicates a positive amount, payment should accompany this return:  If Line 7 indicates a negative amount,
    check the refund box.
         You can upload to our website using the EFW2 format in a .txt file.
                                                                                       cut here  
FORM                                                                                                                                           MAIL TO:
W-3                      2024 CITY OF TOLEDO                                                                                                                   REFUND:
                                                                                                                 PAYMENT ENCLOSED:      NO PAYMENT ENCLOSED:
    RECONCILIATION OF INCOME TAX WITHHELD FROM WAGES                                                             CITY OF TOLEDO         CITY OF TOLEDO         CITY OF TOLEDO 
                                                                                                                 PO BOX 993             PO BOX 929             PO BOX 902
                         DUE FEBRUARY 28, 2025                                                                   TOLEDO, OH  43697-0993 TOLEDO, OH  43697-0929 TOLEDO, OH  43697-0902
1.  TOTAL NUMBER OF W-2 FORMS SUBMITTED .....................                                     TOLEDO WITHHOLDING REMITTED:
2.  TOLEDO WORKPLACE WAGES PAID.....................................
3. TOTAL TOLEDO WORKPLACE TAXES WITHHELD FROM WAGES                                                   QUARTER 1….…………………………………….
AS SHOWN BY EMPLOYEE'S W-2 FORMS. (SHOULD
BE NO LESS THAN 2.5% OF LINE 2)....................................
4.  ADDITIONAL TOLEDO RESIDENT TAX WITHHELD.................                                          QUARTER 2………….…………………………….
5.  TOTAL (LINE 3 PLUS LINE 4) ................................................. $ 0.00
          FID # _______________________                                                               QUARTER 3……….……………………………….
          ACCOUNT # _______________________
SHOULD YOUR ACCOUNT BE DEACTIVATED?     YES    NO                                                   QUARTER 4….……………………………………..
REASON _____________________________________________________
DID YOUR EMPLOYEES REMOTE WORK DURING 2024?     YES    NO
                                                                                                  6.  TOTAL REMITTED…….……………………….                  $ 0.00
NAME &
ADDRESS                                                                                           7.  BALANCE OF TAX (LINE 5 - LINE 6) ……          $ 0.00
                                                                                                                                    MAKE CHECK OR MONEY ORDER PAYABLE TO:
                                                                                                                                               "COMMISSIONER OF TAXATION"
SIGNATURE  (REQUIRED)__________________________________________
                                                                                                                REFUND AMOUNT  ______________________
TITLE    _________________________ PHONE # _______________________

               CITY OF TOLEDO 
               DIVISION OF TAXATION 
               1 GOVERNMENT CENTER, STE 2070 
               TOLEDO, OH  43604 
                
                                             2024 

       EMPLOYER’S QUARTERLY RETURN OF TAX WITHHELD BOOKLET 

Who Must File:  Each employer within the City of Toledo, who employs one or more persons is required to withhold the 
tax of 2.5% (effective 1/1/2021) from all compensation paid employees at the time such compensation is paid and to 
remit such tax to the Commissioner of Taxation.  Employers are required to withhold only on “qualifying wages” which 
are wages as defined in the Internal Revenue Code Section 3121(a), generally the Medicare Wage Box of the W-2. 

How to File: You may mail a paper copy of your W-3 with the supporting W-2s or you may upload to our website using 
the EFW2 format in a .txt file. We no longer accept other forms of media and, as such, they will be returned.

What is Taxable to Toledo:  Salaries, Wages, Commissions; Tips; SUB Pay; Ordinary Income Portion of Stock Options or 
Employee Stock Purchase Plans; Employee Contributions to Tax Sheltered Annuities; Ordinary Income Portion of Lump-
Sum Distributions; Working Condition Fringe Benefits to the extent included in W-2 Forms; Premiums on Group Term 
Insurance in Excess of $50K. 

WITHHOLDING PROVISIONS: 
As mandated by the State of Ohio Revised Code Section 718.03 the following filing frequencies and due dates are 
established: 

       Electronic Remittance Requirement:  If the employer, agent of the employer, or other payer is required to 
make payments electronically for the purpose of paying federal taxes withheld on payments for employees under 
Section 6302 of the Internal Revenue Code, 26 C.F.R. 31.6302.1, or any other federal statute or regulation, the payments 
and subsequent payments, based on the Commissioner of Taxation’s determination, shall be required to be made by 
electronic funds transfer to the Commissioner of Taxation of all taxes withheld on behalf of Toledo.  If the payment is 
required to be made by electronic funds transfer, the payment is considered to be made when the payment is credited 
to an account designated by the Commissioner of Taxation for the receipt of tax payments. 

       Monthly Withholding:  Taxes required to be deducted and withheld shall be remitted monthly to the 
Commissioner of Taxation. If the total taxes deducted and withheld or required to be deducted and withheld by the 
employer, agent, or another payer on behalf of the City of Toledo in the preceding calendar year exceeded two 
thousand, three hundred ninety-nine dollars ($2,399), or if the total amount of taxes deducted and withheld or required 
to be deducted and withheld on behalf of the City of Toledo in any month of the preceding calendar quarter exceeded 
two hundred dollars ($200).  Payment shall be made so that the payment is postmarked no later than 15 days after the 
last day of each month except for those required to electronically file (see TMC 1905.06(B)). 

       Quarterly Withholding:  Any employer, agent of the employer, or another payer not required to make monthly 
payments of taxes required to be deducted and withheld shall make quarterly payments to the Commissioner of 
Taxation, City of Toledo.  Payment shall be made so that the payment is postmarked not later than 30 days following 
the end of each calendar quarter. 

       Annual Reconciliation:  The Annual Reconciliation Form W-3 and corresponding W-2’s are due on the last day of 
February following the preceding calendar year.  Note:  The W-2 forms must now include the names/amounts of all 
other cities for which tax was withheld for the employee. (See the addenda on our website for electronically filing your 
W-2’s).

PENALTY AND INTEREST: 
Effective January 1, 2016, and as mandated by the State of Ohio Revised Code Section 718.03 the following penalties and 
interest rules are established: 

       Interest:  The interest in 2024 is based on the Federal Short Term Rate as reported in the preceding July, 
rounded to the nearest whole percent plus 5%. The Federal Short Term Rate in July of 2023 was 4.8%, thus rounded up 
to 5% + 5%.  This translates into a rate of 10% annually or .8333% monthly for the calendar year 2024. 

       Penalty:  The penalty in 2024 is 50% of the amount not timely paid (a one-time charge).  A penalty of $25 for 
failure to file timely  (any withholding monthly, quarterly or W-3 for each month or fraction thereof that the return 
remains unfiled per period).