I N C O M E   T AX   D E P AR T M E N T   
                                                                                                          
                                                                                P.O. Box 862 | Findlay, OH 45839-0862 
                                                              Ph. 419-424-7133 | Fax: 419-424-7410 |  www.findlayohio.com  
 
                      Non-resident Employee Refund Instructions 
              Findlay, Arlington, Mount Cory, Vanlue, Carey, and Mount Blanchard 
 
To request a non-resident employee refund, please submit the following: 
 
 1. W-2 Wage and Tax Statement that displays the Federal and Medicare wages in boxes 1 and 5, 
    respectively and that displays the appropriate wage and employer withholding information for 
    the applicable municipality in boxes 18, 19, and 20. 
     
    W-2 Wage and Tax Statements that do not display the Federal wages and Medicare wages in 
    boxes 1 and 5 will delay or prevent your refund. 
     
    W-2 Wage and Tax Statements that include only the Ohio School District Income Tax 
    information in boxes 18, 19, and 20 will delay or prevent your refund.  Four-digit numbers 
    displayed in box 20 of a W-2 in which the first two digits are 01 through 88 generally signify 
    that the W-2 is for Ohio School District Income Tax, not an Ohio municipal income tax. 
     
 2. Recent version of the Non-resident Employee Refund Form for the appropriate community 
    signed by you and an immediate supervisor. 
     
 3. Municipal income tax return for the appropriate year and community signed by you. 
 
Do not consider vacation, holiday or sick leave hours as wages earned outside of your principal place of 
work.  Compensation for these hours are fully taxable for the post-of-duty principal-place-of-work 
community. 
 
Per Ohio Revised Code Section 718.12(C) and 718.19 (B)(1), there is a three-year statute of limitations. 
 
Please, no fax or e-mail submissions. 
 
The Non-resident Employee Refund Forms and the municipal income tax returns are available on the 
Income Tax Department’s website at findlayohio.com/incometax. Select the appropriate community from 
the blue buttons at the left side. 
 
 Please note that there have been changes made to the 2021 non-resident and part-year resident 
 employee refund form from previous year forms pursuant to Ohio HB 110, biennial budget bill.