Instructions for Form IR-25

Instructions for

Form IR-25

Columbus Individual Return

Use to prepare returns for tax year

2022

The Columbus tax rate is

2.5%

What’s New?........................................................

Do I Need to File?.................................................

How do I File?......................................................

Estimated Tax Information….……...………..……

General Information………………………………..

Completing Form IR-25

Taxpayer Information

Part A

Part B

Part C

Part D

Part E

Schedule Y

Finishing and Filing Your Return

Payments and Refunds

Appendix A: Taxable and Non-Taxable Income…

We strongly recommend you file with our new online tax

portal, CRISP at crisp.columbus.gov. On CRISP, you can

electronically complete your Form IR-25 and upload

copies of your W-2s or Part E of the IR-25 replaces Form

IR-21 Declaration of Estimated Tax. Form IR-PV replaces

Form IR-18.

Columbus does not require all residents to file. You only

need to file if any of the following apply:

1. You live in Columbus and earn income that requires

you to file a Federal Schedule C, E, or F. You must

file a city return even if your Federal Schedule C, E,

or F shows a loss.

2. You do not live in Columbus, but any portion of your

schedule C, E (rental income only), or F income was

earned in Columbus. You must file a city return even

if your Federal Schedule C, E (rental income only), or

F shows a loss.

3. You live in Columbus, work in a city with a tax rate

lower than 2.5%, and are not properly withheld at

2.5% total.

4. You earned wage income in Columbus but 2.5%

wasn’t fully withheld. To check, multiply your largest

wage figure shown on your W-2 by 2.5%. Your

withholding is correct if box 19 on your W-2 matches

that amount.

5. A final return is required to inactivate a tax account if

you are no longer required to file.

Can I file Form IR-25 online?

Yes, and we strongly recommend you file with our new

online tax portal, CRISP at crisp.columbus.gov.

Should I file an individual return?

You should use Form IR-25 if you are an individual who

earned taxable income in Columbus.

The following businesses should also file using Form IR-

25:

1. Sole proprietorships – Schedule C, Federal Form

1040.

2. Rental properties - Schedule E, Federal Form 1040.

3. Partnerships, Joint Ventures and other types of

associations.

a. These businesses file their own returns using

Form BR- 25; however, if you are a resident

who is a partner, you must report your share

of the taxable income on your individual

return.

4. Farm Net Income - Schedule F, Federal Form 1040

or Form 4835.

Corporations, including S-corporations, partnerships, joint

ventures, and fiduciaries (estates and trusts), must file

using Form BR-25.

When is Form IR-25 due?

For most taxpayers, the return is due April 18. If you file

on a fiscal year other than the calendar year, your return

is due on the 15th day of the fourth month following the

close of the tax year.

What if I need more time?

An extension of time to file is not an extension of the time

to pay any tax due. If you have requested an extension

for filing your federal income tax return, you will

automatically receive the same extension for filing your

Columbus return.

Table of Contents

Do I Need to File?

How Do I File?

What’s New?

Extension payments can be made electronically on online

tax portal at crisp.columbus.gov or by mail using Form IR-

PV.

What if I file or pay late?

Columbus charges penalty and interest on taxes that are

unpaid after April 18, or where timely and sufficient

estimated tax payments have not been made (see

estimated tax information below). If you are unable to pay

the full amount of the tax you owe, you must still file your

return and pay as much of the tax due as possible, penalty

and interest will apply to the remaining balance.

Declaring Estimated Taxes

You must declare your estimated tax if:

 You expect to owe more than $200 in Columbus

tax in 2022,

 You are a nonresident who has taxable income in

Columbus, or

 You had taxable income in Columbus in 2021, but

will not have taxable income in Columbus in

2022. Complete part E showing zero in the

declared estimates box.

Making estimated payments

Your declaration is due on April 18, along with your

estimated payment for the first quarter.

Declaration and estimated tax payments must be made

separately from your tax return. Payments can be made

on CRISP (crisp.columbus.gov) or by using the payment

voucher IR-PV. No extensions of time to pay will be

granted, you must make your estimated tax payment on

Form IR-PV or online at crisp.columbus.gov by the due

dates below.

Payments are due:

 April 18, 2023

 June 15, 2023

 September 15, 2023

 January 15, 2024

Each estimated tax payment must include a payment of

at least 25% of the total declared estimated tax. If you

have a credit carryforward from the prior tax year, it will

be applied to your first quarter estimated payment liability.

All 2023 quarterly estimated payments must total at least

90% of the total tax liability shown on your 2023 tax return

or at least 100% of the total tax liability shown on your

2022 tax return. If all estimated payments total an amount

less than either of these criteria, or if payments are not

made by the due dates listed above, you will be subject to

penalty and interest.

How are local taxes determined?

City income tax is paid first to the city where work is

performed or income earned. You may also have an

additional tax liability to your city of residence based on

how much credit your home city allows for taxes paid to

where you work or earn your income. If you work or live

within the City of Columbus, you are liable for the income

tax.

Local Taxes for Columbus Residents

Columbus residents pay a total of 2.5% in taxes on all

income earned, regardless of whether it was earned in

Columbus or another city. When Columbus residents earn

income in another city and pay taxes to that city,

Columbus provides 100% credit for tax paid up to 2.5%.

Taxable income includes all salaries, wages,

commissions and other compensation, before any

deduction for such things like 401(k) deferrals, regardless

of where it was earned. The income is taxable whether

paid in cash, property or other consideration, including the

reasonable value of meals, lodging and the like.

Taxable income also includes the net profits of all

unincorporated businesses such as real estate and

equipment rentals, sole proprietorships, trusts, and a

resident’s share of partnership income (whether

distributed or not). Net operating loss carry-forwards are

permitted beginning in tax year 2018 but limited to the

lesser of 50% of the total loss or 50% of the current year’s

income. Net Operating Loss” means a loss incurred by a

person in the operation of a trade or business. “Net

operating loss” does not include unutilized losses

resulting from basis limitations, at-risk limitations, or

passive activity loss limitations. Passive activity losses

are deducted the year allowed for federal tax purposes

For Columbus residents, these unincorporated business

profits are taxable regardless of where the business was

conducted.

You may be entitled to a credit for taxes paid to the city

where your income was earned. If you are a partner in a

partnership, you may be entitled to a credit for city taxes

paid by the partnership. Such credits shall be allowed only

to the extent of the tax assessed per C.C.C. §362.081.

Local Taxes for Non-Residents

Non-residents who work or conduct business in

Columbus owe 2.5% tax on the income they earn in

Columbus. Additionally, non-residents who have

unincorporated business income or rental property

income earned in Columbus owe this tax on that income.

Taxable income includes all salaries, wages,

commissions and other compensation, before any

deduction for such things like 401(k) deferrals earned

from employment in Columbus. Taxable income also

includes the net profits of all unincorporated businesses.

General Information

Estimated Tax Information

Unincorporated business income includes, but is not

limited to, sole proprietorships, rental of real or tangible

property, and trusts if the business was conducted in

Columbus.

Determine net profits from unincorporated business in

accordance with the accounting method used for Federal

income tax purposes. Any expenses claimed must be

ordinary and necessary. Beginning in tax year 2018, net

operating loss carry-forwards are permitted but limited to

the lesser of 50% of the total loss or 50% of the current

year’s income. “Net Operating Loss” means a loss

incurred by a person in the operation of a trade or

business. “Net operating loss” does not include unutilized

losses resulting from basis limitations, at-risk limitations,

or passive activity loss limitations. Passive activity losses

are deducted the year allowed for federal tax purposes.

If you are engaged in two or more unincorporated

businesses in Columbus, the net loss of one

unincorporated business may be used to offset the profits

of another for purposes of arriving at overall net profits

from unincorporated businesses. Starting in tax year

2016, income from pass-through entities shall not be

reflected on your individual non-resident return for per

Ohio Revised Code §718.01(B)(1)(d).

City taxable income does not include proceeds of

insurance policies if the employee paid all the premiums.

City taxable income also does not include compensation

for personal injury and property damages. Expenses,

costs, and losses incurred in connection with income not

subject to city income tax may not be used to reduce your

city taxable income.

See Appendix A for taxable “other income”

and non-taxable income.

Can we file a joint return?

A married couple may file a joint return regardless of the

filing method used on their federal return. Joint returns

must be signed by both spouses and include both social

security numbers.

Taxpayer Information

1. Enter name, current home address, phone number,

and social security number in the spaces provided. If

you are filing a joint return, provide your spouse’s

name and social security number.

2. If you are filing for a refund, place an “X” in the box

marked REFUND located in the upper right section.

The requested amount of the refund must appear on

Line 6B.

If you are amending an already-submitted return,

place an “X” in the box marked AMENDED and be

sure to indicate the tax year that you are amending in

the space provided. If you are amending the City

return based upon an amended return that you filed

with the I.R.S., you must include a copy of your

amended Federal return, including any schedules

that pertain to the amendment. If you are filing an

amended City return based upon an audit that the

I.R.S. conducted, you must include documentation

pertaining to the audit and note any changes that

were made by the I.R.S. to reduce or increase your

taxable income.

3. Indicate your filing status.

4. If you are requesting that your account be inactivated,

indicate the reason (taxes fully withheld by employer,

sold business or rental property, etc.) and attach

supporting documentation such as Federal Form

1040, W-2 or Statement of Social Security Earnings.

5. If you moved during the tax year, enter the date of

your move and your previous address. If you are

allocating your income as a result of your move, you

will need to attach documentation to your return

explaining the allocation (such as a copy of a paystub

dated close to your move date). If you are requesting

that your account be inactivated because you moved

from Columbus with no intent to return but are

maintaining a Columbus address of record, please

attach supporting documentation.

6. Enter your occupation. If you are self-employed,

enter the nature of your business and your trade

name.

7. Enter city (or cities) of residence for the year. This

should be your city for municipal tax purposes, not

your city for postal purposes. For residency

clarification, locate your taxing jurisdiction using

crisp.columbus.gov.

Part A: Tax Calculation

Complete Parts B, C, and D before entering amounts into

Part A.

Column B: Enter amount from all Part B – W-2/W-

2G Income by Employer. If you have adjustments to your

taxable wages, use Part C Box 16 as part of your total

wages instead of the qualified wages from that employer.

Column C: Enter total amount from Part D (Income

from Sources other than Wages,

Salaries, Commissions, etc.), Column M.

If a loss, enter 0.

Completing Form IR-25

NOTE

Columbus does not allow the net loss from

an unincorporated business to be used to

offset wages, salaries, commissions or

other compensation. The amount in

Column C cannot be less than zero.

Column D: Add Column B and Column C.

Column E: Multiply the figure in Column D by 2.5%.

Column F: Enter total amount of:

Local tax shown as withheld on the

W-2(s);

Column G:

a. Tax correctly paid to another city on

income earned in that city (attach a

copy of the return filed with that city).

This amount is limited to:

i. that city’s tax rate multiplied by

that job’s city taxable income; or

ii. the Columbus tax rate (2.5%)

multiplied by that job’s taxable

income.

a. Columbus tax paid on your behalf by

a partnership; and

b. Contributions (limit $50 for individual

return or $100 for joint return) made

to the campaign committee of

candidates for Columbus mayor, city

attorney, city auditor, or member of

city council. Note that this credit is

non-refundable, cannot be carried

forward and can be used to reduce

tax due in the current tax year only.

Do not enter declaration payments in

Column F or G. They are entered on Line

Column H: Subtract Column F and G from Column

Line 1: Enter total tax due from Column H

Line 2: Enter all declaration payments made

during the current tax year and any

overpayment carried forward from the

prior year.

Do not enter tax withheld (see Column F)

or paid by a partnership on your behalf

(see Column G).

Line 3: Subtract Line 2 from Line 1. If the result

is a negative number, enter in brackets.

Line 4: Enter penalty and interest, if applicable.

All taxes unpaid after April 18 are subject

to a 15% penalty. Taxes remaining

unpaid after April 18 are subject to

interest at a rate of .583% per month (7%

annually).

Line 5: Enter total amount due - Line 3 plus Line

4. If tax due is $10.00, or less, enter 0.

No payment is necessary if tax due is

$10.00 or less. If overpayment, enter in

brackets.

Line 6: Enter overpayment, if applicable, from

Line 2 as a positive number (do not use

parentheses).

a. Line 6A: Enter amount of the

overpayment from Line 6 you want

credited to your next year’s tax

estimate.

b. Line 6B: Enter the amount of the

overpayment from Line 6 you want

refunded. Refunds must be greater

than $10.00.

You must:

a. Complete all applicable parts (A, B,

C, D, E) of the return,

b. sign your return, and

c. attach all required documentation.

Part B: W-2/W-2G Income by Employer

Use Part B to report income from W-2 wages and salaries

and W-2G earnings.

You must:

a. Complete a separate Part B for each W-2 or W-

b. Attach a copy of your W-2 from each employer

c. Attach a copy of your W-2G statement(s)

1. Primary place of work address: List your employer(s)

and the physical street address(es) where you

actually reported for work (this may differ from your

employer’s physical street address printed on your

Form W-2).

2. Qualified Wages: Typically, City tax is due on Box 5

Medicare wages, but may include other income not

reported in Box 5 Medicare wages. Adjustments are

listed under §718.03 of the Ohio Revised Code. City

taxable wages include all wages that may be deferred

or excluded from Federal and State taxable wages

under §401 of the Internal Revenue Code. These

deferrals appear in Box 12 of your W-2 with codes D,

E, F, G and S. You may be subject to additional tax

due to residency if your employer does not collect and

remit courtesy withholding or your employer has

incorrectly reported taxable income.

3. For a refund or adjustment to taxable wages,

complete Part C. See Part C instructions below.

NOTE

Part C: Adjustments to Taxable Wages

Complete Part C to reduce your taxable wages (reported

in Part B) by amounts in one or more of the following

categories: Be sure to attach copies of any applicable

Federal Forms to the back of the return that pertain to your

adjustments (days out listing, birth certificate or driver’s

license).

Under Age 18

If you turned 18 during the tax year, you may reduce

your taxable wages by what you earned while under

the age of 18. To do so, enter your date of birth on

Line 1.

You must:

a. Attach a copy of your driver’s license, or

b. a copy of your birth certificate, or

c. a notarized statement from either parent

stating your date of birth.

Do not send originals of your driver’s license or birth

certificate; they will not be returned.

Improperly Withheld Tax

Complete Line 2 only if your employer withheld tax

in error to Columbus.

You must:

a. Attach W-2s and supporting

documentation; and

b. have your employer complete the

certification at the bottom of page 2.

Improperly Withheld Tax from Disability Payments

Complete line 3 only if your employer withheld tax

on short-term or long-term disability payments in

error to Columbus.

You must:

a. Fully explain the reason for adjustment,

b. attach W-2s and supporting

documentation, and

c. have your employer complete the

certification at the bottom of page 2.

Nonresidents who are Truck Drivers, Air Carrier

Employees, or Railroad Employees

Complete Line 4a only if you are a nonresident

employee working in one of these industries and

are regularly assigned duties outside of Ohio

(interstate).

Complete Line 4b only if you are a nonresident

employee working in one of these industries and

are regularly assigned duties within Ohio only

(intrastate).

If you are a nonresident employee in these

industries and are regularly assigned duties in

two or more states.

You must:

a. Have your employer complete the

certification at the bottom of page 2.

For example, non-residents who:

a. Are air carrier, motor carrier, or railroad

employees;

b. are regularly assigned duties in two or

more states; and

c. had tax withheld to a city other than the

city where they live.

Nonresident Days Worked Out

Complete these lines only if you are a

nonresident employee who worked part of the

year outside of Columbus but your employer

withheld Columbus tax. Please note: the

Columbus Division of Income Tax will not grant

refund requests for withholding paid to Columbus

in accordance with C.C.C. 362.011 and Ohio H.B.

197, section 29.

Lines 5-14 are based on a work year of 260 days

(representing five (5) days per week times 52

weeks). If your schedule differs from this, adjust

the formula accordingly. Sick, vacation and

holiday pay are taken into account by the formula.

You must:

a. attach a list of all dates and addresses

you worked out of Columbus; and

b. have your employer complete the

certification at the bottom of page 2.

Beginning in tax year 2018, Federal Form 2106 business

expenses are no longer deductible on the city return.

Qualified performing artists, fee-basis state or local

government officials, and employees with impairment

related work expenses who use Form 2106 and Federal

Schedule 1 to claim these expenses on their Federal

Form 1040 should attach their Form 2106 and Schedule

1 to their City return in order to claim this adjustment to

income.

Part D: Income from Sources Other than

Wages, Salaries, Commissions, etc.

Complete Part D if you have income from a source other

than W-2 wages or W-2G income.

You must:

a. Attach Federal Schedules C, E, and/or F and

Forms 1099, 4835, etc. to the back of the return,

b. Complete the Net Operating Loss Carry-Forward

Worksheet if you are carrying forward a net

operating loss amount from a prior year return,

and

c. Complete Schedule Y if you are allocating income

for a business conducted in more than one city.

Column I: Enter net income (or loss) from your

Federal Schedule C or from Schedule Y

if you are allocating your income. Losses

should be entered as a negative number.

Complete Schedule Y only if you

engaged in business in more than one

taxing district.

Column J: Enter net rental income (or loss) from

your Federal Schedule E Part I. Losses

should be entered as a negative number.

Separate accounting is required to be

used when calculating net rental profit

subject to city tax. Common or shared

rental real estate expenses shall be

allocated equally among all rental

properties. Net operating losses are to be

applied using separate accounting.

Column K: Residents Only: Enter your share of city

taxable partnership and/or trust income

(or loss) from your Federal Schedules E

Parts II and III. Losses should be entered

as a negative number. Passive activity

loss carry forwards are not allowed for

City tax purposes.

Column L: Enter net farming income (or loss) from

your Federal Schedule F. Losses should

be entered as a negative number. Other

income that is taxable from whatever

source derived, but not included in other

Columns.

Column M: Total the amounts in columns I through L.

Losses should be entered as a negative

number.

Net Operating Loss: Enter the total amount from the

“Carry-forward amount used on this

return” column in the Net Operating Loss

Carry-Forward Worksheet.

Net operating loss carry-forwards are

limited to the lesser of 50% of the available

net operating loss or 50% of your taxable

income.

Total: Subtract net operating loss carry-forward

from total other income (or loss) if

applicable and enter total in Part A,

Column C.

Net Operating Loss Carry-Forward Worksheet

You must complete this worksheet if you are carrying

forward a net operating loss from a previous tax return to

this year’s return.

Net operating loss means a loss incurred

by a person in the operation of a trade or

business. “Net operating loss” does not

include unutilized losses resulting from

basis limitations, at-risk limitations, or

passive activity loss limitations.

Amount available for carry-forward: Enter total net

operating losses reported for each prior

tax year.

Carry-forward amount used prior to 2022: Enter

portion of each year’s total net operating

loss used prior to tax year 2022.

Carry-forward amount used on this return: Enter

portion of each year’s loss being used in

current tax year. Carry the total of this

column to Part C, Net Operating Loss

Carry-Forward, above.

Remaining carry-forward: Subtract “carry-forward

amount used prior to 2022” and “carry-

forward amount used on this return” from

“amount available for carry-forward”.

Part E: Declare Estimated Taxes for 2023

You will no longer will be declaring your estimated taxes

on Form IR-21 and instead be declaring your estimated

taxes for the next filing year on your IR-25 city tax return.

See page 2 of these instructions for filing guidelines,

payment information, and due dates.

Schedule Y – Business Allocation Formula

Complete Schedule Y to allocate taxable income for

business conducted in more than one city. In order to

promote uniformity and consistency in the calculation of

net profits, it is the City of Columbus’ policy to strictly

interpret Ohio Revised Code §718.02. Commencing with

tax year 2004, the use of Separate Accounting in the

calculation of Net Profits is no longer an available option.

Column A:

Line a- List the average original cost of all real

and tangible personal property owned or used

that was situated within the city limits.

Include on each line the annual rental on rented

and leased real property situated within the city

limits multiplied by 8.

NOTE

Line b- Divide Column A, Line a, by the amount

of Line 3. If the amount of Line 3 is zero, enter

“n/a” on this line.

Column B:

Line a- List the gross receipts from sales made

or services performed within the city limits.

Line b- Divide Column B, Line a by the amount

of Line 4. If the amount of Line 4 is zero, enter

“n/a” on this line.

Column C:

Line a- List the wages, salaries and other

compensation paid to W-2 employees for

services performed within the city limits except

compensation exempt from municipal taxation

under O.R.C. §718.11.

Line b- Divide Column C, Line a, by the amount

of Line 5. If the amount of Line 5 is zero, enter

“n/a” on this line.

Column D:

Average the three percentages reported in line b.

If a percentage for a column is zero but there is

still a dollar amount listed in line a, divide by three

instead of two.

Example 1: Schedule Y Line 5 shows no wages

companywide. If Line b for Columbus shows

30%, 60%, and n/a for Columns A-C respectively,

you would divide 90% (30% + 60%) by 2 (since

only two columns had numbers).

Example 2: Schedule Y Line 5 reports wages

companywide. None of those wages are earned

in Columbus. If Line b for Columbus shows 30%,

60% and 0%, for columns A-C respectively, you

would divide 90% (30% + 0% +60%) by 3 (since

all three columns had numbers, even though

Column C’s number was zero).

Column E:

Multiply the amount shown on the taxable form

(Example Schedule C, Schedule E, etc.) by the

percentage shown in Column D. If the amount is

zero or less, enter zero on the appropriate city

line on Form IR-25, Page 1, Column H. If Column

D is more than zero, enter the amount on the

appropriate city line on Form IR-25, Column H.

Sign Your Return

Form IR-25 is not considered a complete return unless

you sign it and attach all W-2 statements and required

federal tax documents. If you are filing a joint return, your

spouse must also sign.

Anyone you pay to prepare your return must sign and date

it in the space provided and provide their Paid Preparer

Tax Identification Number (PTIN).

Third Party Designee

To allow a friend, family member, or any other person of

your choosing to discuss your tax return with the City of

Columbus, you must:

a. check “YES” in Third Party Designee area, and

b. enter the designee’s name, phone number, and

SSN.

a. if you want to allow the paid preparer who

signed your return to discuss it with the

City of Columbus, just enter “Preparer” in

the space for the designee’s name. You

do not have to provide the other

information requested.

By checking “YES”, you (and your spouse if filing a joint

return) authorize the City of Columbus to call the designee

to answer any questions that may arise during the

processing of your return.

You also authorize the designee to:

a. give the City of Columbus any information that is

missing from your return,

b. call the City of Columbus for information about

the processing of your return or the status of your

refund or payment(s),

c. receive copies of notices or transcripts related to

your return, upon request, and

d. respond to certain City of Columbus notices

about math errors, offsets, and return

preparation.

You are not authorizing the designee to receive any

refund check, bind you to anything (including any

additional tax liability), or otherwise represent you before

the City of Columbus.

The authorization will remain in effect for the specific

return and tax year on which it appears, unless rescinded

on a subsequent return for the same tax year or in writing

by the taxpayer.

Payments and Refunds

Paying tax due

If the full amount of the tax liability as reported on Form

IR-25 has not been paid by quarterly estimated payments,

the unpaid balance must be filed and paid by the due date

unless the balance due is $10 or less. Make your check

payable to City Treasurer, and staple your check/money

order to the front of page 1 of Form IR-25. Please note

that the Division does not accept cash payments.

Requesting a refund

If the total of your estimated payments is greater than your

actual tax liability, you may use Form IR-25 to request the

amount overpaid to be credited to a future tax year or to

request a refund of the amount. To request a refund,

check the refund box in the upper right section of Form

Finishing and Filing the Return

IR-25 and record the refund amount properly on Line 6B.

Refunds cannot be less than $10.

Under Ohio Law (R.C. 718) there is a three year statute

of limitations for claiming a refund or credit of any

overpayment of city tax.

Appendix A

Taxable “Other Compensation”

1. Bonuses.

2. Compensation paid in property or the use thereof at

fair market value to the same extent as taxable for

federal tax purposes and so indicated on the W-2

form.

3. Contributions made by or on behalf of employees to

a qualified deferral plan (401K and the like) - taxed in

year earned, deferral not permitted.

Exception: employer matching contributions offered

under a cafeteria plan are not taxable. Deferrals even

under a cafeteria plan are always taxable.

4. Contributions made by or on behalf of employees to

a tax-deferred annuity or stock purchase plan

(includes any plan where employee has the option to

defer).

5. Cost of group term life insurance over $50,000

(unless part of a cafeteria plan).

6. Director's fees.

7. Adoption assistance payments (unless part of a

cafeteria plan).

8. Excess employee discounts.

9. Income from guaranteed annual wage contracts.

10. Income from jury duty.

11. Income from wage continuation plans (includes

retirement incentive plans and buy-outs).

12. Income received as a result of a covenant or

agreement not to compete, which relates to employee

wages.

13. Interest on below market loans.

14. Moving expense reimbursements (follow Federal

rules but non-reimbursed expenses are not

deductible).

15. Pre-retirement distributions from retirement plans

(except previously taxed income from deferred

plans).

16. Prizes, awards and gifts - if connected with

employment.

17. Profit Sharing.

18. Royalties (unless derived from registered copyrights,

patents or trademarks).

19. Severance pay.

20. Sick and/or vacation pay.

21. Stipends - if work required (vow of poverty not

recognized).

22. Stock bonus incentive plans.

23. Stock options.

24. Strike benefits paid by employer.

25. Supplemental unemployment paid by employer.

26. Taxes paid by employer on employee's behalf.

27. Tips.

28. Union steward fees.

29. Clergy income per Ohio Revised Code

§718.01(R)(2)(e).

30. Gambling Winnings. Losses may not offset winnings.

31. Prizes and winnings from sweepstakes.

Non-taxable Income

1. Alimony.

2. Annuities - at time of distribution.

3. Capital gains.

4. Dividends.

5. Exempt rental allowance for clergy per IRS.

6. Fellowships (unless work/services required).

7. Government allotments.

8. Income earned while under 18 years of age.

9. Income from Foster Grandparent Program.

10. Income of religious, fraternal, charitable, scientific,

literary or educational institutions to the extent that

such income is derived from tax-exempt real estate,

tax-exempt tangible or intangible property or tax-

exempt activities.

11. Insurance benefits - unless your employer paid the

premiums. (Pro-rating is allowed if you paid a portion

of the premiums).

12. Interest.

13. Long-term disability payments.

14. Meals and lodging required on premises.

15. Military pay including reserve pay.

16. Nonresident subchapter S corporation income to a

resident shareholder.

17. Patent and copyright income.

18. Pension income - includes lump sum distributions.

19. Prizes - unless connected with employment.

20. Royalties - if derived from intangible property.

21. Salaries of the developmentally disabled while

working in a government funded workshop for less

than minimum wage.

22. Short-term disability payments.

23. Supplemental Executive Retirement Plans paid in or

after tax year 2020.

24. Social Security benefits.

25. State unemployment benefits.

26. Welfare payments.

27. Worker’s Compensation.

28. Income from serving as a precinct election official less

than $1,000.

29. Non-wage income from motor vehicle transportation

companies regulated by the PUCO, including

schedule C motor vehicle transportation income.

This list is intended for reference purposes

only. It may not be all inclusive and is subject

to revision without notice.

Rev. 01/19/2021

NOTE