City Of Delaware Income Tax Employer'S Annual Reconciliation Of Tax Wittheld Form - 2016
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41 S SANDUSKY ST / P.O. BOX 496
INCOME TAX DEPARTMENT
DELAWARE, OH 43015
740-203-1225 / FAX: 740-203-1249
INCOMETAX@DELAWAREOHIO.NET
2016 CURRENT RATE: 1.85%
QUARTERLY EMPLOYER CITY TAX WITHHOLDING PACKET
Coupon Packet—Included in this packet are Employer Withholding Coupons for the
withholding payments on or before the due dates as shown below to the Income Tax
period January 01-December 31 and a year-end Annual Reconciliation Form. Also
Department. The failure of any employer to receive or procure the forms shall not
included is an Annual Withholding Tax Worksheet for you to keep track of your
excuse him from making this return or from remitting the tax withheld.
•
payments. If you have any questions, contact our office at 740-203-1225. Additional
Quarterly—If tax withheld or required to be withheld is less than $200 per
coupon forms and information are available on the City of Delaware website at
month, remittance is due by the fifteenth day of the month following the
end of a quarterly period (April 15, July 15, October 15, January 15).
Who must file—Any employer within or doing business within the City of Delaware,
•
Monthly—If more than $200 is withheld or required to be withheld per month,
Ohio, who employs one or more persons is required to withhold the current tax rate
remittance is due by the fifteenth day of the following month.
from all qualifying wages paid to or accrued by the employee(s) and to file these
Failure To File Return and Pay Tax—All taxes, including taxes withheld or required to
coupon forms and remit tax to the City of Delaware Income Tax Department pursuant
be withheld from wages by an employer and remaining unpaid after they become
to the Delaware Income Tax Ordinance.
due, shall bear interest on the amount of the unpaid tax at the current annual
Deposit Requirements—The City of Delaware income tax must be remitted to the
short term rate plus five percent (5%) annually and a late payment penalty of fifty
Income Tax Department on a monthly basis unless withholding amounts are less than
percent (50%) of tax due. The failure to receive a withholding deposit coupon
two hundered dollars ($200.00) per month. Each employer is required to file the
form shall not excuse an employer from making a return and depositing the taxes
“Employer’s Return of Tax Withheld” coupon along with the monthly or quarterly
withheld.
COMPLETING THE WITHHOLDING COUPON FORMS
Line 1— Enter tax withheld on all qualifying wages paid to or accrued by all
Line 3—Enter total of Lines 1 and 2.
employees working within the City of Delaware.
Line 4—Adjust current payment of actual tax withheld for under payment or over
Line 2—Enter tax withheld as courtesy to Delaware City residents and indicate
payment in previous period. Attach explanation.
percentage used. If unsure of proper courtesy rate, please call the Income Tax
Lines 5 & 6—See instructions under Failure To File Return and Pay Tax.
Department.
Line 7—Enter total amount to be remitted.
QUALIFYING WAGES FOR WITHHOLDING (Ohio Revised Code, Sec 718.03)
•
Medicare Wages
Nonqualified Deferred Compensation Plan—Income from nonqualified plans is
An employer is required to withhold only on “qualifying wages,” which are wages as
included in the definition of “qualifying wages” at the time the income is deferred
defined in Internal Revenue Code Section 3121(a), generally the Medicare Wage Box
and is subject to withholding requirements.
of Form W-2.
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Stock Options—Income from the exercise of stock options is included in the
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Medicare Exempt Employees—These employees are subject to the requirements
definition of “qualifying wages” and is subject to withholding requirements.
for “qualifying wages” in the Medicare Wage Box of FormW-2 even though that
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Disqualifying Disposition of an Incentive Stock Option—Employer is not required
box will remain blank.
to withhold, but the income is considered “qualifying wages,” and the recipient is
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Cafeteria Plans—Internal Revenue Code Section 125 wages are not included in
liable for the tax.
the definition of Medicare wages and do not need to be deducted from the
Medicare Wage Box.
Note: As an employer, if the Medicare Wage Box is not the largest wage figure on
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401(k), 457, and Supplemental Unemployment Compensation Benefits—These
the W-2 Form, a written explanation will be required.
items should all be included in the Medicare Wage Box and are subject to
withholding requirements.
Questions? Contact the City of Delaware Income Tax Department:
740-203-1225 or IncomeTax@DelawareOhio.Net
ANNUAL WITHHOLDING TAX WORKSHEET
PD ENDING
DUE DATE
AMT
DATE
CHECK #
PD ENDING
DUE DATE
AMT
DATE
CHECK #
2/28
2/15
1/31
7/31
8/15
2/28
3/15
8/31
9/15
3/31
4/15
9/30
10/15
1ST QTR
4/15
3RD QTR
10/15
5/15
5/31
4/30
10/31
11/15
5/31
6/15
11/30
12/15
6/30
7/15
12/31
1/15
2ND QTR
7/15
4TH QTR
1/15
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