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Ohio taxes income earned or received in the state, including most retirement and pension income. Ohio residents with a positive federal adjusted gross income usually must file an Ohio income tax return (Ohio IT 1040). However, you do not have to file if: Your Ohio adjusted gross income is $0 or less.
The City of Warren levies a 2.5% income tax on all salaries, wages, commissions, and other compensation received by residents of the city, on non-residents for income earned in the city, on partnerships, corporations, and any other entity having taxable income under City Ordinances.
- 1. What is the general rule for municipal income tax withholding (“General Rule”)?
- 2. Under the General Rule, if an employee works in more than one municipality on a single calendar day, must the employer withhold tax for each of those municipal locations worked during that single day?
- 5. Can employers enter into withholding agreements with municipalities that layout a withholding procedure or percentage of employee wages that will be withheld upon?
- 13. What is an employee’s Principal Place of Work?
- 14. Can an employer simply designate an employee’s Principal Place of Work?
- 26. If the Independent Contractor Occasional Entrant Rule applies, where is the compensation subject to municipal income tax?
- 28. What is the Small Employer Exception?
- V. Withholding for Typical Hybrid Work Schedules
- 35. If an employee works a typical hybrid work schedule, will the office municipality or the home municipality be the Principal Place of Work?
- 37. Can an employee’s Principal Place of Work change during the year?
- 38. If an employee works a typical hybrid work schedule, may an employer simply apply a standard percentage to prorate wages for each payroll withholding period between the office and home municipalities?
- 40. If an employer uses a Hybrid Work Agreement, whose responsibility would it be to true-up actual days worked in each location if different than what is stated in the Hybrid Work Agreement?
- 42. If an employee works a typical hybrid work schedule, for what location must the employer withhold taxes?
- 46. Will an employer owe Net Profit Tax to an employee’s home municipality solely because an employee works from a home location?
- 47. How can employers simplify their Net Profit Tax reporting if they allow employees to work from a home location?
- VII. Withholding If No Established Work Schedule
Employers must withhold municipal income taxes based on where an employee’s work is actually performed, including for each portion of a day worked in any taxing municipality at which an employee performs services for the employer, unless the employer qualifies for an exception to the General Rule. See Question 3.
Yes – Employers are responsible for withholding tax on any portion of a day’s wages earned in each taxing municipality in which an employee works on a given calendar day, even if the employee worked in multiple locations on such calendar day, unless the employer qualifies for an exception to the General Rule. See Question 3.
Yes – Employers often find it helpful to have withholding agreements with municipalities in which their employees frequently and regularly perform services. For example, employers and municipalities may agree that employer will simply withhold x% of each employee’s wages even if the employee works more than x% within the municipality for some peri...
The Principal Place of Work is a term that is only relevant with regard to whether municipal income tax must be withheld for an occasionally entered municipality (i.e., only with regard to the 20-Day Occasional Entrant Exception). To determine an employee’s Principal Place of Work, an employer must use the following Cascading Test provided by st...
Technically, no. While employers can certainly assign employees to work at specific locations, the employer’s designation of the employee’s Principal Place of Work must still meet the definitional and Cascading Test described in the Answer to Question 13 immediately above. For example, it is not clear that an employer may designate an employee’s ho...
Compensation to which the Independent Contractor Occasional Entrant Rule applies is required to be treated as earned or received at the individual's base of operation. If the individual does not have a base of operation, the compensation must be treated as earned or received where the individual is domiciled.
If a business qualifies as a “Small Employer,” then it need only withhold municipal income tax to the employer’s “Fixed Location” (if one exists) even though its employees may work in other taxable municipalities.
This section of the Q&A Guide assumes an employer adopts a typical hybrid work schedule, or allows employees to pick a hybrid schedule, such as one of the following: One day in the office and four days at home (or vice versa) Two days in the office and three days at home (or vice versa) 31. If an employee works a typical hybrid work schedule (eit...
The law is unclear, and each employee’s facts and circumstances must be closely examined. The Principal Place of Work is generally going to be the office municipality unless the employee works more days in the home municipality throughout the year. However, an employer will not know that the employee worked more days throughout the year in the home...
Yes, but this generally only happens when the employer reassigns an employee to a new work location and application of the Cascading Test (described in the Answer to Question 13) results in a new Principal Place of Work. The employer should be careful to fully document any change to an employee’s assigned work location. For example, employers shou...
Technically, the law requires that an employer identify the amount of wages actually earned at the office municipality and at the home municipality and withhold accordingly. This type of tracking is not easy and oftentimes not practical because an employer’s systems or resources may not provide for such a determination. In that case, employers shou...
Municipal tax law essentially imposes the duty to true-up actual workdays on both the employer and the employee. If audited, employers may be subject to assessment of tax, penalties, and interest on under-withheld taxes. Likewise, if an employee is audited, the employee may be subject to assessment of tax, penalties, and interest on such under-with...
The employer must withhold taxes to the actual work location of the employee, whether that is at the home or at the office.
Yes. The net profit tax is imposed on all businesses generating net profit from activities conducted within a municipality. Of course, the net profit must be apportioned using the three-factor apportionment formula. Payroll: The numerator of the payroll factor only includes wages, salaries, and other compensation paid to an employee for services...
Employers can greatly reduce their tax preparation costs by signing up for the centralized net profit tax system administered by the Ohio Department of Taxation. This system covers every Ohio municipality. Another option would be to file net profit tax returns using the Regional Income Tax Agency’s on-line filing system. While not all Ohio municip...
This section of the Q&A Guide assumes an employer has an office location but does not require employees to report to the office location. Instead, employees are free to come into the office or not come into the office throughout the year, at their own discretion. 48. If an employer does not require a set number of days be worked in the office and i...
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The Columbus Income Tax Division provides the service of collection, audit, and enforcement of the 2.5% income tax for the City of Columbus, as well as the excise lodging tax for the City of Columbus and the Franklin County Convention and Facilities Authority.
If you earned your wages in Columbus, multiply your gross wage figure by 2.5% (.025). The result of this computation should equal the local tax that was withheld from your wages. If you find that the correct local tax in not being withheld, you need to contact your employer to have it corrected.
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Municipal individual income tax forms and information — As a service to taxpayers, the Department of Taxation has assembled this list of links to local information on city and village income taxes.
