R37. Withholding Return; List of Employees  

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  • A. On or before February 28th of each year, each employer shall file a withholding return (Form W-3) showing the sum total of all qualifying wages paid all employees subject to the withholding requirements defined in Section 311-31.

    1) Said return shall include information concerning each employee from whom the Municipal tax was withheld, showing the name, address, zip code and Social Security number of each such employee.

    2) Said return shall also include the total amount of qualifying wages paid during the year to each employee, the portion of qualifying wages subject to the Municipal withholding requirements and the amount of Municipal tax withheld.

    A) The tax withheld for the Municipality must be indicated as Cincinnati, and the words various, local, etc., will not be acceptable in lieu of the word Cincinnati.

    B) The amount of the tax withheld for other municipalities or localities shall be separately shown on the return for each employee.

    3) For employers not required to file electronically, the return of information concerning individual employees may be a legible copy of a commercially produced Form W-2. Typed, printed or mechanically produced listings are acceptable provided all required employee information is provided.

    B. Employers who are required to submit IRS Form W-2 information electronically for federal tax purposes are required by the Municipality to submit the information in electronic format.

    1) Employers shall provide the information in utilizing the electronic format described in the Magnetic Media Guide posted on the Municipality's website and available upon request from the tax commissioner.