TAXES 17-01, Ohio Cities (Local) Income Tax Withholding
Published: January 06, 2017
Effective: Pay Period 26, 2016
Summary
Beginning with wages paid for Pay Period 26, 2016, the National Finance Center (NFC) made the following changes to Ohio cities income tax withholdings:
- The tax rate for the withholding of city income tax for Cleveland will increase from 2.00 percent to 2.50 percent.
- The tax rate for the withholding of city income tax for Dayton will increase from 2.25 percent to 2.50 percent.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
Withholding Formula (Effective Pay Period 26, 2016)
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and flexible spending account - health care and dependent care deductions) from the gross biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
- Apply the annual wages to the following guideline to determine the annual Ohio city income tax withholdings:
Compute the City Income Tax Withholding For:
State/City Codes
By Multiplying the Gross Annual Wages By:
City Tax Status
(Duty Station = DS;
Resident = R)Akron
39/0070
2.25
DS, R
Brecksville
39/0970
2.00
DS, R
Brook Park
39/1050
2.00
DS
Canton
39/1320
2.00
DS, R
Cincinnati
39/1610
2.10
DS, R
Cleveland
39/1680
2.50
DS, R
Columbus
39/1800
2.50
DS, R
Dayton
39/2090
2.50
DS, R
Fairview Park
39/2560
2.00
DS
Heath
39/3428
1.50
DS, R
Independence (voluntary)
39/3670
2.00
Kettering
39/3895
2.25
DS, R
Mansfield
39/4680
2.00
DS, R
Maumee (voluntary)
39/4840
1.50
Middleburg Hgts (voluntary)
39/4970
2.00
Newark
39/5570
1.75
DS
Oberlin
39/6140
2.50
DS, R
Sharonville
39/7450
1.50
DS, R
Springfield
39/7800
2.00
DS, R
Toledo
39/8120
2.25
DS, R
Whitehall
39/8940
2.50
DS, R
Youngstown City
39/9230
2.75
DS, R
Note: City tax is mandatory unless otherwise indicated.
- Divide the annual Ohio city income tax withholding calculated in step 2 by 26 to obtain the biweekly Ohio city income tax withholding.
Resources
To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the NFC homepage. Select the Publications tab in the center ribbon. Select U.S. Income Tax Formulas from the Publication menu to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the Internet using the Requester Console.