Employer'S Withholding Tax Forms And Instructions - 2016

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2016 COMMON INCOME TAX WITHHOLDING FORMS (FINAL VERSION)
RETURN TO:
{CITY NAME} INCOME TAX}
{City Address per Appendix G}
ADDRESS SERVICE REQUESTED
MAIL TO:
2016 CITY OF {CITY NAME} 2016
EMPLOYER'S WITHHOLDING TAX
FORMS AND INSTRUCTIONS
ONLINE FILING AND PAYMENT OF WITHHOLDING TAX
SOME CITIES ALLOW ONLINE FILING OF EMPLOYER WITHHOLDING TAX WITH
ELECTRONIC DIRECT DEBIT PAYMENT OF TAX DUE. SEE APPENDIX F FOR A
LISTING OF THESE CITIES AND, GO TO THEIR WEBSITE FOR INSTRUCTIONS.
WHO IS REQUIRED TO WITHHOLD?
QUESTIONS?
Every employer who:
CALL
{City’s TX. No. per Appendix H}
1. Has a location in the city; or
2. Is doing business in the city.
OR VISIT
{City’s website per Appendix H}
WITHHOLD AT THE FOLLOWING TAX RATE:
1. For a resident of the city withhold at the resident tax rate for an employee who:
a. Works in the city; or
b. Works outside the city but is not subject to withholding for the city where they work.
2. For a resident of the city working another city levying a city income tax:
a. Calculate the amount to withhold at the resident tax rate on all wages paid to the employee;
b. Calculate the amount of tax to withhold on the employee’s wages subject to withholding by the
other city;
c. Subtract the lesser of the actual tax withheld from the employee in step b or one-half of the tax
calculated in step a from the amount of withholding calculated in step a.
d. The amount calculated in step c is the amount to withhold for the employee’s city of residence.
3. For a nonresident of the city withhold at the nonresident tax rate on wages paid to the employee
for work performed in the city.
2016 W-2 FORMS WILL BE ACCEPTED VIA ELECTRONIC MEDIA (CD-ROM). FOR
SPECIFICATIONS AND INFORMATION REGARDING ELECTRONIC MEDIA
FILING, SEE APPENDIX K FOR A LISTING OF THESE CITIES AND, GO TO THEIR
WEBSITE FOR INSTRUCTIONS.
Printed 11/20/2015
Page 15 of 66

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