Enlarge image | Please change tax year if necessary View Instructions/Worksheet Reset Form Print Form 2022 CITY OF BRUNSWICK OHIO, EMPLOYER’S RETURN OF TAX WITHHELD AMENDED Return with Payment No. of Employees Represented on line No. 1 Below I hereby certify that the information and statements 1. Taxable Earnings paid all Employees subject to contained herein are true and correct. City of Brunswick, Ohio, 2% (.02) Income Tax Is this a courtesy withholding? YES (Signed) Is this a final return? YES NO If yes, attach explanation 1 (Official Title) Date 2. Actual Tax Withheld in reporting period for City Federal ID No. Income Tax 2 3. Adjustment of Tax for prior quarter (see instructions) 3 Email 4. Penalty (See Instructions) 4 Phone 5. Interest (See Instructions) 5 THIS RETURN MUST BE FILED 6. Total – (Lines 2-5) 6 ON OR BEFORE THE DUE DATE SHOWN BELOW MAKE CHECK OR MONEY ORDER PAYABLE TO: If no wages paid this quarter, mark “NONE” and return this form with explanation. CITY OF BRUNSWICK, OHIO EMPLOYER NAME/ADDRESS FOR THE MONTH(S) OFPlease select period below MAIL TO: INCOME TAX OFFICE CITY OF BRUNSWICK MUST BE RECEIVED BY P.O. Box 0816 Brunswick, Ohio 44212-0816 (330) 558-6815 www.brunswick.oh.us/income-tax/ Notify the Income Tax Department promptly of any change in ownership. If receipt is desired, submit additional copy and enclose self-addressed, stamped envelope. Website: www.brunswick.oh.us/income-tax/ FORM EWR |
Enlarge image | Return to Form Print Instructions/Worksheet INSTRUCTIONS FOR PREPARING AND FILING FORM EWR MONTHLY – Employers must remit monthly if withholding in the Line 2 – Enter total ACTUAL tax withhold from employees during the previous calendar year exceeded $2,399, or if the total amount withheld period for Brunswick Ohio city income tax. in any month of the preceding calendar quarter exceeded $200. Payment shall be made not later than 15 days after the last day of each Line 3 – Adjust current payment of actual tax withheld for month. underpayment or overpayment in previous period. Specify and explain reason for adjustment on reverse side of original copy of this return. QUARTERLY – Employers may remit quarterly if their withholdings are under the monthly thresholds and payment must be postmarked Line 4 – Late Payment Penalty Add 50% of the total tax due. Late File not later than the last day of the month following the last day of the Penalty – $25 per month or fraction of a month with a maximum of calendar quarter. $150. *Note: Quarterly filers may use March, June, September, and December coupons with the due date of the last day of the month following the Line 5 – See City website at www.brunswick.oh.us/income-tax for rates. last day of the quarter. (Interest is based on the Federal rate and may change annually.) Line 1 – Enter total compensation paid all taxable employees during the Line 6 – Enter sum total of the figures shown on lines 2, 3, 4 and 5 This is period for which return is made. If no compensation was paid during the amount due and MUST be paid with this return. period, so indicate and return form EWR. Helpful Information for Preparing the Monthly/Quarterly Coupon (Form EWR) WHO MUST FILE: Failure to File Return and Pay Tax Each employer located within or doing business within the City of Brunswick, Any individual, firm or corporation who fails, neglects or refuses to file a Ohio who employs one or more persons is required to withhold Brunswick return, who refuses to pay the tax, penalties and interest imposed, who Income Tax. The Brunswick income tax of 2.0% is required to be withheld refuses to permit the Tax Administrator or any duly authorized agent or from Qualifying Wages paid to all employees. employee to examine his books, records and papers, who knowingly makes an incomplete, false or fraudulent return, or who attempts to do anything DEFINITION OF TAXABLE EARNINGS: to avoid payment of the whole or any part of the tax shall be guilty of a first The term “Taxable Earnings” has the same meaning as “Qualifying Wages” degree misdemeanor and shall be fined not more than $1,000 or as defined in ORC 718.03 (A). For most employees this is the “Medicare imprisoned for not more than 6 months, or both, for each offense. The Wage” amount. Medicare Exempt Employees are subject to the same failure of any taxpayer to receive or procure Form EWR is not reasonable requirements even though Box 5 of the W-2 is blank. cause for failing to make payment and file a return, or relieve you of your Includes: obligations to file in a timely manner. • 401(K), 457, and Supplemental Unemployment Compensation Benefits (SUB pay) Any check in payment of tax, penalty and/or interest which is returned to • Nonqualified Deferred Compensation Plans the City marked insufficient funds, account closed or stop payment, shall • Stock Options be subject to a $30 charge for the purpose of defraying additional processing expenses incurred by the city. Does NOT include: • IRS Section 125 wages (Cafeteria Plans) The employer is responsible for payment of under-withholding. Withholding Tax Worksheet Withholding Tax Worksheet (Keep for your records – Do not file) (Keep for your records – Do not file) Month Due Month Due Ending Date Check# Date Amount Ending Date Check# Date Amount 1/31 2/15 ________ ________ ________ 7/31 8/15 ________ ________ ________ 2/28 3/15 ________ ________ ________ 8/31 9/15 ________ ________ ________ 3/31 4/15 ________ ________ ________ 9/30 10/15 ________ ________ ________ or 1st qtr 4/30 ________ ________ ________ or 3rd qtr 10/31 ________ ________ ________ 4/30 5/15 ________ ________ ________ 10/31 11/15 ________ ________ ________ 5/31 6/15 ________ ________ ________ 11/30 12/15 ________ ________ ________ 6/30 7/15 ________ ________ ________ 12/31 1/15 ________ ________ ________ or 2nd qtr 7/31 ________ ________ ________ or 4th qtr 1/31 ________ ________ ________ |