TAXES 21-04, Ohio Local Income Tax Withholding

Published: January 7, 2021
Effective: Pay Period 26, 2020

Summary

The city of Toledo, Ohio, income tax withholding rate will change from 2.25 percent to 2.50 percent.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

  1. 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.
  2. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  3. Calculate the gross annual wages by applying the following guidelines to determine the annual Ohio city income tax withholdings:

    Note: City tax is mandatory unless otherwise indicated.

    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

    2.50

    DS, R

    Brecksville

    39/0970

    2.00

    DS, R

    Brook Park

    39/1050

    2.00

    DS

    Canton

    39/1320

    2.50

    DS, R

    Cincinnati

    39/1610

    1.80

    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

    2.00

    DS, R

    Independence (voluntary)

    39/3670

    2.00

    N/A

    Kettering

    39/3895

    2.25

    DS, R

    Mansfield

    39/4680

    2.00

    DS, R

    Maumee (voluntary)

    39/4840

    1.50

    N/A

    Middleburg Hgts (voluntary)

    39/4970

    2.00

    N/A

    Newark

    39/5570

    1.75

    DS

    Oberlin

    39/6140

    2.50

    DS, R

    Sharonville

    39/7450

    1.50

    DS, R

    Springfield

    39/7800

    2.40

    DS, R

    Toledo

    39/8120

    2.50

    DS, R

    Whitehall

    39/8940

    2.50

    DS, R

    Youngstown City

    39/9230

    2.75

    DS, R
  4. Divide the annual Ohio city income tax withholding calculated in step 3 by the number of pay dates in the tax year 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 National Finance Center (NFC) Home page. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

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 customer service portal.