Prepare Columbus individual city tax records

Your federal return and your Columbus city filing can require different information. Start with your wages, local withholding and where you worked, then ask a preparer whether a city return is required for the year being filed. This guide uses the city's 2025 Form IR-25 instructions; consult the instructions for the actual tax year before relying on a rate or deadline.

Check the 2025 filing situations

The 2025 instructions say an individual is generally required to file when one of several listed circumstances applies. Examples include a Columbus resident with income requiring certain federal business or rental schedules, a resident whose work-city withholding is insufficient under the listed rules, and a person with Columbus wage income that was not fully withheld as described in the instructions. The city also lists a final return to inactivate an account when a return is no longer required.

These are examples from a specific year's instructions, not a personal filing determination. Bring any city account notice and the return-year income records to your preparer. Ask which rule applies, including if you moved or stopped earning income during the year.

Collect the information behind the filing question

Begin with a separate record for each employer: dates employed, W-2, workplace location and the locality and amount of tax withheld. If you received income reported on a federal business or rental schedule, bring that schedule and supporting records too. The 2025 instructions identify several such schedules in their filing criteria; they do not make every person's income or filing status identical.

For example, a Columbus resident could change jobs and have two W-2s showing different work locations. Keep both documents and any corrected statements. Ask the preparer to examine each period and the local withholding before deciding how the 2025 criteria apply. A single combined wage number can hide the distinction between withholding to Columbus and withholding to another city.

Separate home and work locations

Write down your home address and work location for each period of the year. If you worked from home for part of the year, keep the available records showing where the work was performed. The 2025 instructions ask for the location reported for work, which may differ from the employer address printed on a wage statement, and for the percentage of time spent working from home.

Put each employer's Form W-2 in the packet and identify the city and amount of local tax withheld. The instructions direct the filer to complete a separate wage section for each W-2 or W-2G. A preparer can then compare the withholding to the relevant filing rules instead of relying on a combined total.

Document a move during the return year

List the date you entered or left Columbus, each address and the records that support the change. The 2025 instructions direct a filer who moved and needs to allocate wages to complete residence-change information and provide supporting documentation for adjusted wages and withholding. Collect pay statements or other available evidence for the relevant periods; tell the preparer if a move date or wage allocation is uncertain.

A residence move and a change in work location are separate facts. Someone may move into Columbus while continuing to work in another municipality, or remain a resident while changing work sites. A short timeline should show both tracks so the preparer can apply the rules for the correct year. Do not assume a mailing address or employer address alone answers where you lived or worked.

Ask how another city's tax is credited

The 2025 instructions explain that local tax is paid first to the city where work is performed or income is earned. For a Columbus resident who earns income in another city and pays tax there, the 2025 instructions describe a credit of 100% of tax paid up to 2.5%. This is the city's 2025 description, not a calculation for every income item or a rule for another year. Bring proof of the tax withheld or paid and ask your preparer to apply the actual-year instructions; do not assume another city's withholding eliminates a Columbus obligation.

A move, several employers or income outside wages can change the records needed. Flag missing information rather than inserting a guessed amount. The 2025 instructions contain detailed conditions and calculations that may not apply unchanged to another year.

Check school district information separately

A W-2 may list both municipal and Ohio school district withholding. Do not combine them when organizing the city packet. The 2025 Ohio school district records guide explains the separate residence and withholding records to review. Use the forms for the tax year at issue and ask a preparer whether a district return is required.

Keep account and payment history with the return

Collect prior city notices, payment confirmations and copies of filed returns for the years in question. Mark the tax year and payment period on your own list, and identify any amount or filing that you cannot confirm. If the city has an account open but your circumstances changed, ask whether a final return is needed; the 2025 instructions list a final return for inactivating an account when a return is no longer required.

The 2025 instructions also explain that an extension to file is not an extension of time to pay. If you need additional time or cannot pay in full, ask the city or a qualified preparer about the procedures and deadlines for your actual return year. Keep a notice deadline visible while preparing the return; gathering documents does not itself answer the notice.

Complete the personal packet

Use the personal document checklist to collect your federal and household records. Add the local withholding documents, work-location timeline and any Columbus correspondence. This guide does not identify local providers or promise an appointment.