PDF document

- 1 -

0201 2023
City of Columbus, Income Tax Division
Form
IR-25 City Income Tax Return For Individuals 2023
First name Middle   Last name Suffix Primary Social Security Number
AMENDED

If a joint return, spouse's first name Middle Last name Suffix Spouse Social Security Number
Do you anticipate filing a Columbus 
return next year?
Mailing address (number & street) Account ID YES NO
IIT - 
Mailing address Line 2 If NO, explain:
Filing Status

City State Zip Code Single
Married-Filing Jointly
Staple W-2s to the back of this page
Taxpayer Phone Number Email Married-Filing Separately

CURRENT RESIDENCE       RESIDENCE CHANGE IN 2023
Did you change residence during 2023?                YES NO
Same as Mailing If YES, enter date of move:
Current address (number & street) Previous address (number & street)

Current address Line 2 Previous address Line 2

City State Zip Code City State Zip Code

PART A - TAX CALCULATION
1.  W-2/W-2G income (total of Part B(s) Line 2 or Part C(s) Line 12 as applicable)......................................................................................................... 1
2.  Net profits, rents, & other non-wage taxable income (Part D Line 7).......................................................................................................................... 2
3.  Total net taxable income (add Lines 1 & 2)................................................................................................................................................................. 3
4.  Tax due (multiply Line 3 by 2.5%)............................................................................................................................................................................... 4
5.  W-2 tax withheld to Columbus (total of Part(s) B Line 3).............................................................................................. 5
6.  W-2 tax withheld or paid to work cities outside Columbus (total of Part(s) B Line 4)................................................... 6
Staple check or money order HERE
7.  Other credit from non-wage income (from Part D Line 13)........................................................................................... 7
8.  Total tax due (Line 4 less Lines 5, 6, & 7).................................................................................................................................................................... 8
9.  Credit for estimated tax payments & prior year overpayments..................................................................................... 9
10.  Balance due or net tax due (Line 8 less Line 9). 
       If Line 9 is greater than Line 8, enter overpayment in parentheses here. If amount is $10 or less, enter $0.............................................................. 10
11.  Overpayment (enter amount from Line 10 without parentheses)....................................................................................
If any portion of your overpayment is Columbus withholding,  11
the signed Employer Certification on Page 2 must be provided.
A.  Enter the amount from Line 11 that you want credited to your next year tax estimates.... 11A
B.  Enter the amount from Line 11 that you want refunded (must be greater than $10) .................................................... 11B
      
Third Do you want to allow another person to discuss this matter with the City of Columbus?  (see instructions) YES NO
Party 
Designee Designee's Name: Phone #: SSN:
The undersigned declares that this return (and accompanying schedules) is a true, correct, and complete return for the taxable 
SIGNATURE period  stated,  and  that  the  figures  used  are  the  same  as  used  for  federal  income  tax  purposes  and  understands  that  this MAILING INFORMATION
information may be released to the tax administration of the city of residence and the I.R.S. Columbus residents also declare that 
they have not claimed credit on this return for any taxes withheld to another municipality for which they have requested and/or NO Payment Enclosed:
received a refund. If a refund is subsequently requested, they must amend this return to reduce credit claimed accordingly. Mail to: Columbus Income Tax Division 
Sign Your               PO Box 182437 
Here Signature Date               Columbus, Ohio 43218-2437
If a joint return, Spouse’s Payment Enclosed:
both must sign Signature Date Make payable to:  CITY TREASURER 
Paid PTIN                 Mail to:  Columbus Income Tax Division 
Preparer's Signature Date                                PO Box 182158 
Use Only Phone #                                Columbus, Ohio 43218-2158
Print Form Reset Form IR-25 1

- 2 -

0202 2023
Name(s) as shown on Page 1 Primary Social Security Number

PART B - W-2/W-2G INCOME FROM EMPLOYER (REQUIRED)
Complete a separate Part B for each employer. Print additional pages if you have multiple employers
Employer name from W-2 Primary Place of Work Address Line 1

Employer Identification Number from W-2 Primary Place of Work Address Line 2

SSN or ITIN from W-2 City State Zip code

Occupation/Nature of Business

1. Percentage of time worked from home................................................................................................................................................... 1
2. Qualified wages listed on W-2 (greater of W-2 Box 5 Medicare Wages or W-2 Box 18 total Local Wages).......................................... 2
3. Local tax withheld to Columbus.............................................................................................................................................................. 3
4. Tax withheld or paid to work cities outside of Columbus (Columbus residents only).............................................................................. 4

A request for refund or credit of any Columbus tax withheld is not valid without a completed Employer Certification
(separate certification required for each employer for which you are requesting a refund or credit.)
PART C - ADJUSTMENTS TO TAXABLE WAGES (OPTIONAL - ONLY COMPLETE IF REQUESTING REFUND)
Employer Certification is required to claim adjustments on Lines 2-11 below (separate certification required for each job
for which you have an adjustment.)
Reason for Adjustment (Explain fully)

1. Wages earned while under the age of 18. Attach a copy of your birth certificate, a copy of your driver's
license or a notarized statement from either parent stating your birthday................................................................................................ 1
Enter date of birth
2. Income upon which tax was improperly withheld by employer............................................................................................................. 2

3. Income earned while working 100% from home...................................................................................................................................... 3

4. Income from disability payments withheld by employer...................................................................................................................... 4
Non Resident Transportation Employees & Others by Agreement with Columbus
5a. If transportation routes are primarily outside the State of Ohio (interstate), enter total wages here........................................................ 5a
5b. If based in Columbus but work locations or transportation routes are primarily outside city limits but within Ohio (intrastate),
multiply Part B Line 2 by 90%.................................................................................................................................................................. 5b
Nonresident Days Worked Out
If you were a nonresident employee who worked part of the year outside Columbus, complete Lines 6-11 below.
6. Total number of vacation, holiday, sick, & PTO days during the entire year (must attach list of dates)............... 6

7. Total workdays in the year (subtract Line 6 from 260) (see instructions)............................................................. 7

8. Average daily income. Divide qualified wages (Part B Line 2) by total workdays (Part C Line 7)........................ 8

9. Total days worked outside of Columbus (must attach list of dates & locations where worked)............................ 9
10. Total days in Columbus.............................................................................................................................................................................. 10

11. Multiply Line 8 by Line 9.............................................................................................................................................................................. 11

12. Total wages minus adjustments (Part B Line 2 minus Part C Lines 1, 2, 3, 4, 5a, 5b, & 11).............................................................. 12

EMPLOYER CERTIFICATION
I/We certify that the employee referenced on this form was employed by the undersigned during the year referenced on this tax return; that the employee was either not working inside the corporate limits of the city or
city tax was improperly withheld; that no portion of the tax withheld has been or will be refunded to the employee; and that no adjustment has been or will be made in remitting taxes withheld to the city.
Name of Employer’s Date
Employer Phone No.
Official’s Official’s Name Printed
Signature
Title

IR-25 2

- 3 -

0203 2023
Name(s) as shown on Page 1 Primary Social Security Number

NET PROFITS, RENTS AND OTHER TAXABLE INCOME
Complete this page if you have income from a source other than a W-2 and/or W-2 G.

You must:
1. Attach complete Federal Schedules C, E, F & all other income statements to the back of the return.

2. Complete the Net Operating Loss Carryforward calculation if you are carrying forward a net operating loss amount from your previous years return.

3. Complete Schedule Y if you are allocating income for a business conducted in more than one city.

PART D - NET PROFITS, RENTS, AND OTHER NON-WAGE TAXABLE INCOME
1. Self-employment income (or loss) from Federal Schedule C or Schedule Y........................................................................................... 1
2. Rental income (or loss) from Federal Schedule E.................................................................................................................................... 2
3. Partnership or trust income (or loss) from Federal Schedule E (Columbus residents only)..................................................................... 3
4. Farming income (or loss) from Federal Schedule F plus any other non-wage taxable income............................................................... 4
5. Total non-wage taxable income or loss (total of Lines 1 through 4)......................................................................................................... 5
6. Net operating loss carryforward (total of Column 4 from worksheet below)...................................................... 6

7. Total Income from sources other than wages, salaries, & commissions (Line 5 minus Line 6)................................................................ 7

OTHER CREDIT FOR TAX PAYMENTS ON NON-WAGE INCOME. DO NOT INCLUDE W2 WITHHOLDING HERE
8. Tax paid to other cities on self-employment income from Federal Schedule C or Schedule Y................................................................ 8
9. Tax paid to other cities on rental income from Federal Schedule E......................................................................................................... 9
10. Tax paid to Columbus and/or other cities on partnership & trust income from Federal Schedule E........................................................ 10
11. Tax paid to other cities on farming income from Federal Schedule F and on other non-wage income................................................... 11
12. Campaign contribution credit................................................................................................................................................................... 12
13. Total other credit (total of Lines 8 through 12)......................................................................................................................................... 13
NET OPERATING LOSS CARRYFORWARD WORKSHEET - MUST COMPLETE IF CLAIMING CARRYFORWARD ON PART D, LINE 6
COLUMN (1) COLUMN (2) COLUMN (3) COLUMN (4) COLUMN (5)
Prior Years Current Taxable Year Future Taxable Year
Prior NOL NOL Utilized Carryforward Carryforward NOL Used Carryforward
Taxable Year (Income Offset)
2018

2019

2020

2021

2022

TOTALS

Column (1) For each prior tax year for which you incurred a net operating loss (NOL), enter the dollar amount of NOL incurred.
Column (2) Enter the portion of NOL incurred (from column 1) which has already been utilized in taxable years prior to the current taxable year.
Column (3) Carryforward available for current tax year. Equals Column (1) minus Column (2).
Column (4) Enter carryforward utilized on current tax year's return.
Column (5) Carryforward available for future tax years. Equals Column (3) minus Column (4).

TOTALS Carry Column (4) Total to Part D, Line 6 above.

Print Form Reset Form IR-25 3

- 4 -

0204 2023
Name(s) as shown on Page 1 Primary Social Security Number

Part E DECLARE ESTIMATED TAXES FOR 2024
Taxpayers who owe $200 or more in tax for the current tax year (Part A Line 8) are required to make quarterly estimated tax payments (Columbus Code 362.07).
To avoid penalties, estimated payments for the tax year must total either 90% of the tax due for the current year or be equal to the amount of tax due on this return

Enter the total amount of estimated tax due for this year below. Estimated tax payments must be made quarterly. One quarter of the
estimated tax for the year is due by the following dates: 4/15, 6/15, 9/15 & 1/15. Credits carried forward from this return will be applied
to the amount of the required quarterly estimates..........................................................................................................................................

*Declaration and estimated tax payments must be made separately from your tax return. Payments can be made on
CRISP (crisp.columbus.gov) or by using the payment voucher IR-PV.

SCHEDULE Y SCHEDULE C BUSINESS ALLOCATION FORMULA

Trade Name/DBA

1. Federal Schedule C net profit (or loss) ......................................................................................... 1

2. Average original cost of all real & tangible personal property owned or used by the taxpayer in the business or 2
profession wherever situated except leased or rented real property..............................................................................................
3. Annual rental on rented & leased real property used by the taxpayer wherever situated multiplied by 8...................................... 3

4. Combine Lines 2 & 3...................................................................................................................................................................... 4

5. All gross receipts from sales made or services performed wherever made or performed............................................................. 5
6. All wages, salaries & other compensation paid to employees wherever their services are performed except compensation
6
exempt from municipal taxation under C.C.C. §362.03(K)(17)......................................................................................................

CITY COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E
Property Gross Receipts Wages Average % (row b) Allocated Net Profits

Columbus a $ $ $ % $

b % % %

Everywhere Else a $ $ $ % $

b % % %

Print Form Reset Form IR-25 4

PDF file checksum: 2501570961

(Plugin #1/9.12/13.0)