Income Tax DepartmentResident Business Information and Forms
There are several different options to file your city taxes:
- EFILE – this option allows you to completely electronically file your taxes and upload documents to support your calculations. Follow this link link to start the electronic filing process.
- Drop Slot – located at the face of our building. You may utilize this secure box for any communications regarding your taxes including payments, completed returns, requests or documents drop off, etc.
- Mail or office drop off
Payroll Withholding Tax Forms
* Email zero withholding information to the Income Tax Department.
EF W2 Reporting Specifications
Withholding Tax and Subcontractor Information
Employee withholding tax is mandatory. Every resident employer who employs one or more persons is required to withhold the tax of 1.5% from all compensation paid to employees at the time the compensation is paid and remit the amount withheld to the Amherst Income Tax Department at the above address. New payment frequency and due dates mandated by the State of Ohio beginning tax year 2016: Monthly returns are required if the total taxes withheld exceed $2399.00 per year in the preceding year or $200.00 per month in the preceding
month. Monthly returns and payments are due on or before the fifteen day after the last day of each month for the amount withheld during the preceding month. Quarterly returns and payments are due on or before the last day of the month following the end of a quarter for the amount withheld during the preceding quarter. Payment forms will be mailed to each business on file with our office unless we are notified that a payroll service is being used and forms are not required.
The City of Amherst ordinance concerning employee payroll withholding is partially stated below.
192.10 COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES (effective 01-01-2016)
(a) (1) Each employer, agent of an employer, or other payer located or doing business in the Municipality shall withhold from each employee an amount equal to the qualifying wages of the employee earned by the employee in the Municipality multiplied by the applicable rate of the
Municipality’s income tax, except for qualifying wages for which withholding is not required under section 192.11 of this Chapter or division (d) or (f) of this section. An employer, agent of an employer, or other payer shall deduct and withhold the tax from qualifying wages on the date that the employer, agent, or other payer directly, indirectly, or constructively pays the qualifying wages to, or credits the qualifying wages to the benefit of, the employee.
All employers, individuals and businesses that provide any services within the City of Amherst, and who employ subcontractors paid on a federal form 1099 in conjunction with that service, shall provide the names and addresses of those subcontractors that will be working within city limits. This information must be sent to the Amherst Income Tax Department by the last day of February of each year. The subcontractors shall be responsible for all income tax withholding and filing requirements under the City of Amherst ordinances. If your payroll status changes you must notify the tax office immediately.