Instructions for                                                 Remitting withheld tax 
                                                                 You must remit the tax: 
Form IT-11                                                              Monthly if the total taxes withheld or required to 
                                                                         be withheld exceeded $2,399 last calendar year 
                                                                         or $200 during any month of the prior quarter 
Employer’s  Quarterly  Return  of  City                                 Semi-monthly  if  the  total  taxes  withheld  or 
                                                                         required  to  be  withheld  exceeded  $11,999  last 
Tax Withheld                                                             calendar year or $1,000 during any month in the 
                                                                         preceding calendar year. 
                                                                  
 Do I Need to File?                                              All other employers must remit the tax quarterly with Form 
                                                                 IT-11. 
You must file Form IT-11 if, during a quarter, you have           
one or more employees performing work or services in             Payments can be made on CRISP (  crisp.columbus.gov) 
Columbus (including field employees reporting to an office       or by using the payment voucher WH-PV. 
located in Columbus) whose compensation is subject to             
withholding  per  the  Columbus  City  Income  Tax  Codes.        
                                                                  Completing Form IT-11 
Form IT-11 must include any Columbus tax withheld as a            
courtesy based on Columbus residency.                             
                                                                 CITIES:      Report tax due on wages earned within 
If you temporarily discontinue paying wages but anticipate                    Columbus on the “Columbus” line. 
future wages, you must still file Form IT-11.                     
                                                                              Report  any  residential  tax  due  to 
If you no longer expect to pay wages subject to the tax                       Columbus  on  the  “Alternate  Columbus” 
reportable on Form IT-11, you must file a final Form IT-11                    line. 
by  checking  “YES”  for  whether  the  account  should  be       
inactivated.                                                     QUALIFIED WAGES:        All  Ohio  municipalities  must 
                                                                              assess  payroll  withholding  tax  on 
Form  IT-11  can  be  filed  online  using  the  Columbus                     “qualifying wages”       as  defined     in 
Revenue  Information  Service  Portal  (CRISP)  at                            §718.01(R) of the Ohio Revised Code.  In 
crisp.columbus.gov/.                                                          general “qualifying wages” are Medicare 
                                                                              wages  reduced  by  any  Section  125 
                                                                              cafeteria  plan  amounts  included  in 
 General Instructions                                                         Medicare  wages,  such  as  adoption 
                                                                              assistance  (if  offered)  or  cash  (if 
Withholding  local income tax                                                 employees  can  choose  cash  as  one  of 
Employers  must  withhold  and  remit  City  tax  to  the                     the  plan  benefits).    Employee  deferrals 
municipalities in which their employees work. Employees                       into  a  401(k)  remain  taxable  for  city 
may also have a liability to the municipality in which they                   purposes  even  if  offered  through  a 
reside.  If  the  credit  allowed  by  the  employee’s  city  of              Section 125 cafeteria plan.  If you have 
residence for tax paid to the city of employment is less                      any  employees  that  are  exempt  from 
than  the  employee’s  liability  to  the  city  in  which  the               Medicare taxes, you must calculate their 
employee  resides,  the  employee  will  either  have  to                     “qualifying wages” as if they were subject 
request that their employer withhold the additional tax due                   to Medicare taxes. Compensation arising 
to the city of residence, or make estimated tax payments                      from  the  sale,  exchange,  or  other 
to the city of residence.                                                     disposition of a stock option, the exercise 
                                                                              of a stock option, or the sale, exchange 
Collection and filing responsibility                                          or  other  disposition  of  stock  purchased 
Employers are liable for the tax required to be withheld                      under  a  stock  option  is  taxable  in 
even if the employer fails to withhold the tax.  Officers of                  qualified wages. Please consult your tax 
a corporation are personally liable for the failure to remit                  advisor     regarding    your      specific 
the tax required to be withheld whether or not the tax was                    compensation program and its effect on 
withheld.  Dissolution of a corporation does not discharge                    calculating “qualifying wages”.  
an officer’s liability for a failure of the corporation to remit  
the tax due.                                                     TAX RATE:    Do not withhold at a rate greater than the 
                                                                              pre-encoded rate even at the request of 
                                                                              the employee. 
                                                                  

TAX DUE:  Enter tax due (multiply Qualifying Wages 
          by Tax Rate).                                    Filing the Return 
                                                           
PENALTY DUE: The penalty due for late payment of the      Employers must file Form IT-11 on or before the last day 
          tax is 50% of the unpaid tax.                   of the month following the close of each calendar quarter. 
                                                          These due dates are: 
INTEREST DUE:  All taxes due to Columbus remaining 
                                                                April 30, 
          unpaid after they become due are subject 
          to interest at the rate of .583% per month.           July 31, 
                                                                October 31, and 
LATE CHARGE: The late filing penalty is $25.                    January 31. 
                                                           
LESS  PRIOR  PAYMENT:  Enter  required  monthly  or       To  file  and  pay  this  form  online,  please  visit 
          semimonthly  deposits  remitted  for  the       crisp.columbus.gov.  Please  note  that  the  Division  does 
          quarter and overpayments (credits) from         not accept cash payments.  
          prior  quarters.  If  you  are  claiming  an     
          overpayment from a prior quarter, attach        Form IT-11 must be mailed to: 
          a letter requesting that the overpayment         
          be transferred to this quarter.                        The Columbus Income Tax Division 
                                                                 PO Box 182489 
NET DUE:  Enter  net  due  (total  due  less  prior              Columbus, Ohio 43218-2489 
          payments). Amount due indicated in this          
          column must be paid with the return. Do          
          not remit amounts of $10 or less.                                                        Rev. 11/1/2023   
 
  Completing the Payroll Schedule 
 
The Payroll Schedule must be completed on Page 2 of 
Form IT-11.  The Payroll Schedule does not substitute for 
the quarterly IT-11 return. 
 
DATE WAGES PAID: List every date on which  
          compensation      was    paid       to your 
          employees  during  the  quarter  of  this 
          return.           Attach additional Payroll 
          Schedule  pages  if  needed  in  the  same 
          format. Only one total on the last Payroll 
          Schedule page is required.  
  
COLUMBUS  TAX  WITHHELD:  For  each  payroll  date, 
          enter the total of Columbus tax required 
          to be withheld on employees' Qualifying 
          Wages, plus any withheld as a courtesy 
          based on residency.  
 
TOTAL:    Total  withholding  from  the  Payroll 
          Schedule MUST match the total tax due 
          on Page 1 of the IT-11 quarterly return, 
          not necessarily what was paid.  
 
PLEASE NOTE: The Payroll  Schedule tax column and 
          the IT-11 Page 1 total tax must reflect the 
          accurate tax liabilities, even if the amount 
          withheld and/or paid differs.