City of Columbus

Income Tax FAQs

Who Must File?

• Do I Need to File a Return with the Columbus Income Tax Division?

  Individuals

  Ask yourself these four questions:

  1.  Did I file a previous year return in which additional tax was due?
     
     
  2. Am I a resident of the City of Columbus or a non-resident working in Columbus?
     
     Your mailing address, i.e. area post office or school district, does not always reflect the taxing jurisdiction in which you live. When in doubt, lookup you taxing jurisdiction on crisp.columbus.gov.
     
     
  3. Was less than 2.5% of my total wages withheld for city tax?
     
     Check your W-2's to make sure a total of 2.5% was withheld by your employer. If you worked in a City other than Columbus, you can take credit for any city tax withheld and paid to that city.
     
     Example: If you worked in a city with a tax of 1% and only 1% was withheld, you must pay an additional 1.5% to Columbus ... for a total of 2.5% tax paid.
     
     
  4. Did I have other earnings from which city tax totaling at least 2.5% was not withheld?
     
     Self employment income, net income from rentals, tips, commissions, etc. are taxable to the City as earned income. If you have rental property or other business income you must file even if you show a loss.
     
     If you answered "yes" to question 1 you are required to file a return.   If you answered "yes" to question 2 and "yes" to either question 3 or question 4, you are required to file a return and should visit the "Forms" section of our website for all forms and instructions. 

   

• Who Must File A Return With The Columbus Income Tax Division? 
  • Resident Individuals with income from which tax is not withheld
  • Nonresident Individuals
  • Associations (including Partnerships, Joint Ventures, etc.)
  • Corporations (including S-corporations)
  • Fiduciaries - Estates and Trusts (including Grantor Trusts)