IMPORTANT TAX INFORMATION
CITY OF DUBLIN, OHIO
DIVISION OF TAXATION
PO Box 9062
Dublin OH 43017-0962
EMPLOYER QUARTERLY WITHHOLDING BOOKLET
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IMPORTANT TAX INFORMATION
CITY OF DUBLIN, OHIO
DIVISION OF TAXATION
PO Box 9062
Dublin OH 43017-0962
EMPLOYER QUARTERLY WITHHOLDING BOOKLET
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SPECIFIC INSTRUCTIONS – READ CAREFULLY
• An employer is required to withhold only on “qualifying wages,” which are • The IRS requires, but currently does not enforce, the inclusion of incentive
wages as defined in Internal Revenue Code Section 3121(a), generally the stock option and employee stock purchase plan option income in Medicare
Medicare Wage Box of the Form W-2. Wages. You must comply with the IRS requirements regarding these types
• MEDICARE EXEMPT EMPLOYEES – are subject to the requirements of stock option income when calculating “qualifying wages” based on
for “qualifying wages” in the Medicare Wage Box of the Form W-2 even Medicare wages. Please consult your tax advisor regarding your specific
though that box will remain blank. compensation program and its effect on calculating “qualifying wages.”
• CAFETERIA PLANS – Internal Revenue Codes Section 125 wages are LINE 1 – Enter total compensation PAID to all Dublin taxable employees
not included in the definition of Medicare wages and no modification from during the period for which return is made.
the amount reported is necessary for City tax reporting purposes. LINE 2 – Enter total Actual tax withheld from taxable employees during the
• 401 (K), 457 AND SUPPLEMENTAL UNEMPLOYMENT COMPENSATION period for City of Dublin Income Tax.
BENEFITS – These items should all be included in the Medicare Wage Box LINE 3 – Adjust current payment of actual tax withheld for underpayment
and are subject to withholding requirements. in previous period. If claiming an overpayment from a prior
• NONQUALIFIED DEFERRED COMPENSATION PLAN – Income from the period, attach a letter requesting the overpayment be transferred
nonqualified plans is included in the definition of “qualifying wages” at the to this period.
time the income is deferred and is subject to withholding requirements. LINE 4 – Penalty – 50%
• STOCK OPTIONS – Income from the exercise of stock options is LINE 5 – Interest – .50% per month
included in the definition of “qualifying wages” and is subject to LINE 6 – Total (lines 2-5)
withholding requirements.
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CITY OF DUBLIN, OHIO, EMPLOYER’S Print Reset Form
QUARTERLY RETURN OF TAX WITHHELD AMENDED RETURN WITH PAYMENT
1. Taxable Earnings paid all Employees subject DO NOT ROUND I hereby certify that the information and statements
to City of Dublin, Ohio, 2% (.02) Income Tax............................... 1. contained herein are true and correct.
Is this a courtesy withholding?.......................... YES (Print Name)
Is this a final return?.......................................... YES NO
If yes, attach explanation (Signed)
2. Actual Tax Withheld in month/quarter for City Income Tax (Official Title) Date
2a. Amount of Dublin Tax Withheld............................................. 2a.
2b. Amount of Residence Tax Withheld...................................... 2b. Federal ID no.
3. Adjustment of Tax for prior quarter (see instructions).................. 3. Phone
4. Penalty (50%)................................................................................ 4.
5. Interest (.50% per month) ............................................................ 5. MAKE CHECK OR MONEY ORDER PAYABLE TO
CITY OF DUBLIN
6. Total – (Lines 2-5).......................................................................... 6.
MAIL TO:
NAME AND ADDRESS FOR THE PERIOD ENDING DIVISION OF TAXATION
MARCH 31, 2020 CITY OF DUBLIN 1
P.O. BOX 9062
DUE ON OR BEFORE DUBLIN, OHIO 43017-0962
APRIL 30, 2020 TELEPHONE (614) 410-4460
Notify the Income Tax Division promptly of any change in ownership or name and address shown above. If receipt is desired, submit additional copy
FORM DWQ-1 and enclose self-addressed, stamped envelope.
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CITY OF DUBLIN, OHIO, EMPLOYER’S
QUARTERLY RETURN OF TAX WITHHELD AMENDED RETURN WITH PAYMENT
1. Taxable Earnings paid all Employees subject DO NOT ROUND I hereby certify that the information and statements
to City of Dublin, Ohio, 2% (.02) Income Tax............................... 1. contained herein are true and correct.
Is this a courtesy withholding?.......................... YES (Print Name)
Is this a final return?.......................................... YES NO
If yes, attach explanation (Signed)
2. Actual Tax Withheld in month/quarter for City Income Tax (Official Title) Date
2a. Amount of Dublin Tax Withheld............................................. 2a.
2b. Amount of Residence Tax Withheld...................................... 2b. Federal ID no.
3. Adjustment of Tax for prior quarter (see instructions).................. 3. Phone
4. Penalty (50%)................................................................................ 4.
5. Interest (.50% per month) ............................................................ 5. MAKE CHECK OR MONEY ORDER PAYABLE TO
CITY OF DUBLIN
6. Total – (Lines 2-5).......................................................................... 6.
MAIL TO:
NAME AND ADDRESS FOR THE PERIOD ENDING DIVISION OF TAXATION
JUNE 30, 2020 CITY OF DUBLIN 2
P.O. BOX 9062
DUE ON OR BEFORE DUBLIN, OHIO 43017-0962
JULY 31, 2020 TELEPHONE (614) 410-4460
Notify the Income Tax Division promptly of any change in ownership or name and address shown above. If receipt is desired, submit additional copy
FORM DWQ-1 and enclose self-addressed, stamped envelope.
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CITY OF DUBLIN, OHIO, EMPLOYER’S
QUARTERLY RETURN OF TAX WITHHELD AMENDED RETURN WITH PAYMENT
1. Taxable Earnings paid all Employees subject DO NOT ROUND I hereby certify that the information and statements
to City of Dublin, Ohio, 2% (.02) Income Tax............................... 1. contained herein are true and correct.
Is this a courtesy withholding?.......................... YES (Print Name)
Is this a final return?.......................................... YES NO
If yes, attach explanation (Signed)
2. Actual Tax Withheld in month/quarter for City Income Tax (Official Title) Date
2a. Amount of Dublin Tax Withheld............................................. 2a.
2b. Amount of Residence Tax Withheld...................................... 2b. Federal ID no.
3. Adjustment of Tax for prior quarter (see instructions).................. 3. Phone
4. Penalty (50%)................................................................................ 4.
5. Interest (.50% per month) ............................................................ 5. MAKE CHECK OR MONEY ORDER PAYABLE TO
CITY OF DUBLIN
6. Total – (Lines 2-5).......................................................................... 6.
MAIL TO:
NAME AND ADDRESS FOR THE PERIOD ENDING DIVISION OF TAXATION
SEPTEMBER 30, 2020 CITY OF DUBLIN 3
P.O. BOX 9062
DUE ON OR BEFORE DUBLIN, OHIO 43017-0962
OCTOBER 31, 2020 TELEPHONE (614) 410-4460
Notify the Income Tax Division promptly of any change in ownership or name and address shown above. If receipt is desired, submit additional copy
FORM DWQ-1 and enclose self-addressed, stamped envelope.
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CITY OF DUBLIN, OHIO, EMPLOYER’S
QUARTERLY RETURN OF TAX WITHHELD AMENDED RETURN WITH PAYMENT
1. Taxable Earnings paid all Employees subject DO NOT ROUND I hereby certify that the information and statements
to City of Dublin, Ohio, 2% (.02) Income Tax............................... 1. contained herein are true and correct.
Is this a courtesy withholding?.......................... YES (Print Name)
Is this a final return?.......................................... YES NO
If yes, attach explanation (Signed)
2. Actual Tax Withheld in month/quarter for City Income Tax (Official Title) Date
2a. Amount of Dublin Tax Withheld............................................. 2a.
2b. Amount of Residence Tax Withheld...................................... 2b. Federal ID no.
3. Adjustment of Tax for prior quarter (see instructions).................. 3. Phone
4. Penalty (50%)................................................................................ 4.
5. Interest (.50% per month) ............................................................ 5. MAKE CHECK OR MONEY ORDER PAYABLE TO
CITY OF DUBLIN
6. Total – (Lines 2-5).......................................................................... 6.
MAIL TO:
NAME AND ADDRESS FOR THE PERIOD ENDING DIVISION OF TAXATION
DECEMBER 31, 2020 CITY OF DUBLIN 4
P.O. BOX 9062
DUE ON OR BEFORE DUBLIN, OHIO 43017-0962
FEBRUARY 1, 2021 TELEPHONE (614) 410-4460
Notify the Income Tax Division promptly of any change in ownership or name and address shown above. If receipt is desired, submit additional copy
FORM DWQ-1 and enclose self-addressed, stamped envelope.
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GENERAL INFORMATION
1. Each employer located or doing business within the City of Dublin, Ohio, 3. The failure of any employer to receive or procure form DWQ-1 is not
who employs one or more persons is required to withhold the tax of 2.0% reasonable cause for failing to make payment and to file a return. If you
from all employee compensation at the time of payment and shall remit tax temporarily discontinue paying wages but anticipate future wages, you
to the City of Dublin Income Tax Division. Note: As an employer, if the must nevertheless file a return. If you no longer expect to pay wages
Medicare Wage Box is not the largest wage figure on the W-2 form, a subject to the tax reportable on this form, you must file a “final return.” If at
written explanation is required. some future date you resume paying wages subject to Dublin municipal
Deposit requirements: income tax, notify this office to receive the proper forms. Failure to receive
the required form does not relieve you of your obligations to file timely.
• Quarterly – if less than $200 per month is withheld, the deposit must be
received by the City of Dublin by the last day of the month following the 4. Any person, including corporations, partnerships, employers, estates and
end of a quarterly period. trusts who files 250 or more information returns of form W-2 for any
calendar year must file these returns using magnetic media or such other
• Monthly – if more than $200 but less than $1,000 is withheld for a process as determined acceptable to the Director of Taxation. All
monthly period, the deposit must be received by the City of Dublin by requirements apply separately to both original and corrected forms.
the 15th day of the following month.
5. An annual reconciliation is required to be filed with copies of federal form
• Semi-monthly – if more than $1,000 per month is withheld (or $12,000 W-2 according to IRS guidelines following each calendar year.
per year) the deposits must be received by the City of Dublin within
three banking days after the 15th and the last day of each month. 6. Online Tax Calculation is now available through the City of Dublin
Website. Log on and click the Online Tax Tool link. Follow the
2. Delinquent returns and payments shall be subject to penalty and interest at instructions to create a new account. The information you need is
the rate of 50% penalty and .50% per month, or fraction thereof, for interest. included on your withholding coupons.
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CITY OF DUBLIN ANNUAL JANUARY JULY ALL SECTIONS
RECONCILIATION RETURN MUST BE COMPLETED
FEBRUARY AUGUST
1. TOTAL NUMBER
W-2’S MUST BE ATTACHED DUBLIN W-2’S
MAIL TO: DIVISION OF TAXATION MARCH SEPTEMBER 2. DUBLIN WAGES
SUBJECT TO
CITY OF DUBLIN 1ST QUARTER 3RD QUARTER WITHHOLDING TAX $
P.O. BOX 9062 3. AMOUNT OF DUBLIN
DUBLIN, OHIO 43017-0962 TAX WITHHELD $
PHONE: (614) 410-4460 APRIL OCTOBER 4. AMOUNT OF
RESIDENCE
FOR TAX YEAR ENDING 2020 DUE FEBRUARY 28, 2021 MAY NOVEMBER TAX WITHHELD $
PAYMENT ENCLOSED 5. ADJUSTMENTS $
REFUND REQUESTED JUNE DECEMBER 6. PAYMENTS
ALREADY MADE $
SEE INSTRUCTIONS 2ND QUARTER 4TH QUARTER 7. TOTAL DUBLIN
TAX DUE $
NAME & ADDRESS (Below): FIN:
I hereby certify that the information and statements contained herein are true and correct.
Print Name
Signed Title
Federal ID no. Date
FORM D-W3 Phone no.
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