Instructions For Preparing And Filing Form W-3q Reconciliation

To avoid errors in processing and to assure proper credit to your account, please type or print your name and address where indicated including the

account number if any, as shown on the mailing label of this booklet.

Any change in name , address, employer or company status should be promptly reported to the income Tax Division on a separate document with

complete details.

INSTRUCTIONS FOR PREPARING AND FILING FORM W-1

WHO MUST FILE

Each employer within, or doing business within, the City of Springfield who employs one or more persons is required to withhold City income tax

from all compensation paid employees at the time or times such compensation is paid and to file Form W-1 and remit such tax to the Commissioner of

Taxation.

WITHHOLDING RATE:

2% of Gross Compensation, (except for those employees who are Springfield residents and are employed within and are paying taxes to another

municipality.)

If you are an employer who has Springfield residents working in other cities, the following “ Rate Due Springfield” must be used:

Income Tax Rate of City of Employment

Allowable Credit

RATE DUE SPRINGFIELD

1.000%

.500%

1.500%

.750%

1.250%

1.750%

.875%

1.125%

2.000%

1.000%

2.250%

1.000%

DUE DATE:

Returns are due by the end of the month following the close of each quarter. Returns are necessary even if no wages were paid or no tax is due. If

your withholding account should be removed from our active files, please notify our office with all pertinent information and effective dates.

CHANGE OF STATUS:

The Income Tax Division should be notified immediately of any changes in employer status, i.e. change of ownership, consolidation, discontinuance

of employees, dissolution of business or any other circumstances that may affect your account.

TAXABLE INCOME:

Taxable Income includes all salaries, wages, commissions and other compensation earned, received, accrued or in any other way set apart

unto residents of Springfield, no matter where earned, and all non-residents performing services within Springfield.

Federal deferral or salary reduction plans are not recognized by the City, including but not being limited to Section 401k plans and Section 125

(cafeteria) plans. The City taxes income when it is earned even though it may not actually have been received by the employee due to being

subject to various deferral programs available. Note: It is not always necessary that income actually be in the employees possession before it

is considered received. There is constructive receipt when income is credited or made available to the employee.

Disability and/or sick pay including third-party sick pay.

Bonuses, stipends and tip income.

Income from wage continuation plans including retirement incentive plans

P.S. 58 and similar group term life insurance premiums as included on Form(s) W-2.

PENALTIES:

Penalties for non-payment of monies required to be withheld are: 10% if paid during the first month, 15% if paid during the second month, 20% if

paid during the third month, and 25% if paid more than three months after becoming due.

INTEREST:

All taxes remaining unpaid after they have become due bear interest at the rate of twelve percent per annum.

FAILURE TO FILE RETURN AND PAY TAX:

Any taxpayer or person who shall fail, neglect or refuse to make any return or declaration required by this Ordinance or make any incomplete, false

or fraudulent return, or fail, neglect or refuse to withhold the tax from his employees or remit such withholding including interest or penalties imposed by

this Ordinance to the Commissioner of Taxation, or refuse to permit the Commissioner of Taxation or any duly authorized agent or employee to

examine his books, records, papers and federal income tax returns, or fail to appear before the Commissioner of Taxation and to produce his books,

records, papers or federal income tax returns upon order or subpoena of the Commissioner of Taxation, or fail to comply with the provisions of this

Ordinance or any order or subpoena of the Commissioner of Taxation, or attempt to do anything whatever to avoid the payment of the whole or any part

of the tax, penalties or interest imposed by this Ordinance, shall be guilty of a misdemeanor and shall be fined not more than One Thousand Dollars

($1,000.00) or imprisoned not more than six (6) months, or both, for each offense. The failure of any employer to receive or procure a return or other

required form shall not excuse him from making and filing any return or from paying the tax.

The officer or employee having control or supervision of or charged with the responsibility of filing the return and making payment is personally

liable for failure to file the return or pay the tax due as required. The officer or employee shall be personally liable for the tax he failed to return or pay

as well as any related penalties and interest. The dissolution of a corporation does not discharge an officer’s or employee’s liability for prior failure of

the corporation to file returns or pay the tax due.

Instructions For Preparing And Filing Form W-3q Reconciliation - Springfield, Ohio Page 2

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