PDF document

- 1 -

Marion City Income Tax Department
233 W. Center St.
Marion, OH 43302
740-387-6926

INSTRUCTIONS FOR COMPLETING EMPLOYER WITHOLDING
FORM EQR

1. On line 1, enter the wages subject to Marion City Income Tax paid during the filing period.
Please refer to the enclosed sheet explaining “qualifying wages” to determine if wages
are subject to city income tax.

2. On line 2, enter the Marion City Income Taxes withheld for the period. Our tax rate is
2.00% of qualifying wages.

3. Line 3 may reflect either a positive or negative adjustment. A positive adjustment may be
due to taxes withheld during a prior period but previously underpaid in error. A negative
adjustment would be to take credit for a previous overpayment. Attach a statement of
explanation of all adjustments.

4. Line 4 is the total amount due.

5. When a business is discontinued, the payment of wages cease, or if you have a change
in name and/or address, please enter a full explanation of the nature of the change. This
would include any change of ownership. Use a separate sheet if necessary.

6. Please be sure that lines 2 and 4 on form EQR are entered correctly. Mail your check in
the amount indicated on line 4 along with form EQR to Marion City Income Tax, 233 W.
Center St., Marion, OH 43302.

7. Returns not received by the due date may be subject to a late filing penalty and interest
will be applied to any unpaid balance from the original due date of the return until filed
and paid.

Employer Withholding Rev. 02/2022

- 2 -

                          Marion City Income Tax Department 
                          233 W. Center St. 
                          Marion, OH 43302 
                                  740-387-6926 
                                                    
                          QUALIFYING WAGES 
                                                    
Beginning with wages paid in 2004, Ohio municipalities may tax only qualifying wages.  Pursuant to Ohio 
Revised Code § 718.03(A)(2), qualifying wages for Marion income tax purposes are defined as follows: 
 
   (V)  QUALIFYING WAGES 
   (1)  Wages, as defined in § 3121(a) of the Internal Revenue Code (IRC), without regard to any 
             wage limitations, adjusted as follows: 
             (a)  Deduct  any  amount  included  in  wages  if  the  amount  constitutes  compensation 
                     attributable to a plan or program described in IRC § 125. 
             (b)  Add the following amounts: 
                     (i)  Any amount not included in wages solely because the employee was employed 
                          by the employer prior to April 1, 1986. 
                     (ii) Any amount not included in wages because the amount arises from the sale, 
                          exchange, or other disposition of a stock option, or other disposition of stock 
                          purchased under a stock option.  Division (V)(1)(b)(ii) of this section applies 
                          only to those amounts constituting ordinary income. 
                     (iii)  Any amount not included in wages if the amount is an amount described in IRC 
                          § 401(k) or 457.  Division (V)(1)(b)(iii) of this section applies only to employee 
                          contributions and employee deferrals. 
                     (iv)  Any  amount  that  is  supplemental  unemployment  compensation  benefits 
                          described in IRC § 3402(o)(2) and not included in wages. 
                      
IRC § 3121(a) defines wages for purposes of Social Security and Medicare taxes. 
 
Please note the following for wages beginning January 1, 2004: 
 
1)  Employee contributions to IRC § 125 (cafeteria) plans are not subject to Marion income tax. 
2)  The cost of group term life insurance in excess of $50,000 will be subject to Marion income tax to the 
   same extent that it is subject to Medicare tax. 
3)  Nonqualified deferred compensation will be subject to Marion income tax in the same year that the 
   nonqualified deferred compensation is subject to Medicare tax. 
4)  Wages resulting from employee stock options are subject to Marion income tax and withholding is 
   required. 
   a)  Under  state  law,  withholding  will  not  be  required  from  wages  if  the  wages  result  from  a 
   disqualifying disposition of an incentive stock option by a former employee. 
   b)  Under our local ordinance, the relief from withholding provided in a) above would also apply to 
   employee stock purchase plans. 

5) Wages exempted from Medicare taxes under IRC § 3121(a) are exempt from Marion income tax.  
   Other sections of the IRC (such as IRC § 3121(b)) which exempt or exclude wages from Medicare 
   taxes do not exempt or exclude the wages from Marion income tax.                              

Employer Withholding                                                               Rev. 02/2022

- 3 -

FORM EQR CITY OF MARION, OHIO RETURN OF INCOME TAX WITHHELD

• Notify office of any change in name or address. FILE AND PAY PROMPTLY
File with: For Period
• Make check or money order payable to Marion City Income Tax Dept
City of Marion Income Tax. 233 W. Center St.
• If you did not have any employees this period so state and return.
• Marion, OH 43302
ACCOUNT NUMBER DUE ON OR BEFORE
1. Total Salaries, Wages, etc. subject to $
Marion Tax
2. Tax withheld this period $
3. Adjustments $
$ I hereby certify that the information and statements contained
$ herein are true and correct.

$
X___________________________________________
4. Amount Paid $ Signature Date

FORM EQR CITY OF MARION, OHIO RETURN OF INCOME TAX WITHHELD
FILE AND PAY PROMPTLY
• Notify office of any change in name or address.
File with: For Period
• Make check or money order payable to Marion City Income Tax Dept
City of Marion Income Tax. 233 W. Center St.
• If you did not have any employees this period so state and
return. Marion, OH 43302
ACCOUNT NUMBER DUE ON OR BEFORE
•
1. Total Salaries, Wages, etc. subject to
• Marion Tax $
2. Tax withheld this period $
3. Adjustments $
$ I hereby certify that the information and statements contained
$ herein are true and correct.

$
X___________________________________________
4. Amount Paid $ Signature Date

FORM EQR CITY OF MARION, OHIO RETURN OF INCOME TAX WITHHELD
FILE AND PAY PROMPTLY
• Notify office of any change in name or address. File with: For Period
• Make check or money order payable to Marion City Income Tax Dept
City of Marion Income Tax. 233 W. Center St.
• If you did not have any employees this period so state and Marion, OH 43302
return. ACCOUNT NUMBER DUE ON OR BEFORE
1. • Total Salaries, Wages, etc. subject to
Marion Tax $
2. Tax withheld this period $
3. Adjustments $
$ I hereby certify that the information and statements contained
$ herein are true and correct.
$
X___________________________________________
4. Amount Paid $ Signature Date

Employer Withholding Rev. 02/2022

PDF file checksum: 1475833635

(Plugin #1/9.12/13.0)