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NONRESIDENT REFUND TAX RETURN INSTRUCTIONS
Use this form if you are an individual who receives wages reported on Form W-2 and you are claiming a refund. Use the
Individual Income Tax Return if you have made estimated payments or receive additional taxable income other than wages.
Refer to the Cincinnati Street Guide on our website to determine if an address is located in the City of Cincinnati. The website
address is www.cincinnati-oh.gov/citytax. Nonresidents are only subject to Cincinnati tax on the income earned in the City
of Cincinnati
Please fill in the account information block with your account number or fill in social security number, name, address, city,
state, and zip code.
Check the appropriate Residency Status box. Part-year residents should fill in the dates as a Cincinnati resident.
In the box “Address/City Where Work Was Performed”, please indicate the location where you performed the services rather
than the company headquarters. If you work in multiple locations, complete the Itinerary Form. If you work 100%
remotely at home, please check the box next to your work location address.
Line 1- Enter the amount from Box 5 of the W-2 (Qualifying Wages for the Cincinnati Income Tax Return) adjusted as follows:
• Add to this amount employer-sponsored unemployment compensation or wages exempt from Medicare tax because
of the Medicare grandfathering provision.
• Reduce the amount in Box 5 by amounts earned from stock options.
Severance pay included in Box 5 may be allocated by nonresident employees who earned a portion of these benefits while
working outside the City of Cincinnati. The severance pay allocation percentage is generally developed using an average of
the employee’s allocation percentages, as computed on Form L-2-C, for the preceding three years.
Line 2 – Multiply the percentage from Form L-2-C line 6 on line 1. If you are a resident of the City of Cincinnati, you may not
allocate days worked out of the city.
Line 3 – Multiply the amount of Line 2 by 1.8%.
Line 4 – Enter the amount of withholding taxes paid to Cincinnati. Generally this is Box 19 on the Form W-2 “Local Taxes
Paid”.
Line 5 – Residents of the City of Cincinnati may claim taxes paid to another city up to 1.8% of the Qualifying Wages reported
on the W-2. Credit is limited to the local tax rate used (1.8% or less) multiplied by the Qualifying Wages and is further restricted
if the municipality has a wage cap. Part-year residents may claim taxes paid to other cities for the part of the year they were
a resident. Non-residents may not claim taxes paid to another municipality.
Line 6 – Line 4 plus Line 5.
Line 7 – Line 6 minus Line 3. Please use the direct deposit option for convenience and accuracy.
A complete return includes all of the following items:
• A signed and dated tax return packet.
• Copies of all W-2s that include information in Boxes 1, 5, 19, and 20.
• Form L-2-C
• An Itinerary of Days Worked Outside of Cincinnati.
Incomplete returns will be returned to the taxpayer unprocessed. To prevent a delay in processing, please do not
staple the forms together.
Statute of Limitations Requirements:
Your refund request must be made within three years from the date of your tax payment, the date the tax return
was due, or within three months after final determination of your Federal Income Tax liability, whichever is later.
Please visit our website www.cincinnati-oh.gov/citytax regarding changes to the Cincinnati Municipal Code effective 01/01/16.
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