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City Departments > Income Tax > Business Tax Forms & Information > Withholding

Withholding

Withholding Voucher and Reconciliation Form

 TitleSize Description
PW-1 Withholding Tax Voucher162.61 KBDownloadVoucher to be submitted with monthly or quarterly withholding payments.
PW-3 Year End Withholding Reconciliation Form99.44 KBDownloadYear end reconciliation form for completion and submission with copies of relevant W-2 forms.

Withholding Information

To deliver forms in a more cost-effective manner, the City of Perrysburg Income Tax Division has discontinued mass-mailing of withholding booklets to employers.  Online fill-in pdf forms may be completed and printed from this webpage.  See above for Form PW-1 (monthly and/or quarterly vouchers) and Form PW-3 (annual W-2 reconciliation).

The City of Perrysburg’s withholding income tax rate remains at 1.5%.  The rate for employer courtesy withholding for Perrysburg residents who are working in another taxing municipality is .75%.  However, employers withholding as a courtesy for residents working in a township or other non-taxing work district should withhold at the full rate of 1.5%. 

 

Withholding ordinances for larger employers and payroll services:

Chapter 890.06 Collection at Source:

Employers withholding city income tax of > $500 per month must deposit electronically.  

(c )  For those employers with the tax due of five hundred dollars ($500.00) per month or more, based on the previous tax year’s monthly average, or withholding in the prior calendar year of six thousand dollars ($6,000) or more, all taxes due shall be paid to the City within twenty days following the reporting period.  The reporting period for purposes of this paragraph shall be one calendar month.  Effective January 1, 2007 payments of withheld tax shall be deposited electronically, unless exemption from this requirement is given by the Commissioner.

 

Note: Please contact our office at the above phone number or email address to receive the banking and format information needed to complete the above NACHA file.   Alternately, employers may remit withheld municipal taxes through the Ohio Business Gateway. 

 

Withholders with greater than 25 employees must file electronic W-2 forms.

 

(g)  On the last day of February, each employer shall file a withholding reconciliation setting forth the names, addresses and social security numbers of all employees from whose compensation the tax was withheld during the preceding calendar year and the amount of tax withheld from his/her employees and other information as may be required by the Commissioner.  All payments not subject to withholding shall be reported on a form required by the Commissioner.  Beginning with tax year 2007, employers with more than 25 employees are required to submit W-2’s electronically to the Commissioner in the same format thereon as provided to the Social Security Administration, with the additional RS record, local wages and tax data.  All payments not subject to withholding shall be reported on a form provided by the Commissioner. 

 

Note:  If you file an EFW2 electronically (previously called MMREF-1) with the Social Security Administration, you must provide the W-2 information to local taxing districts in the accepted format on a CD.  Detailed instructions and link to the Social Security Administration can be found by clicking on the EFW2 link below.

Employer Withholding Forms and Instructions

 TitleSize Description
PW-1 Withholding Tax Voucher143.02 KBDownloadVoucher to be submitted with monthly or quarterly withholding payments.
PW-3 Year End Withholding Reconciliation Form97.21 KBDownloadYear end reconciliation form for completion and submission with copies of relevant W-2 forms.
2011 EFW2 Instructions1.29 MBDownloadSSA specifications and instructions for electronic filing of year-end W-2 data. From the Social Security Administration web site.
EFW-2 FAQ20.43 KBDownloadFrequently asked questions specific to the City of Perrysburg regarding EFW-2 filing.
Employer Municipal Withholding Tax Booklet260.59 KBDownload 

Employer Withholding Validation Software

The following is a link to the Social Security Administration's web site.  Please download their free "AccuWage" software to test the accuracy of the formatting of your wage file prior to submission.

After verifying that the EFW2 file passes the Social Security Administration's Accuwage test, please test the wage file using the free MITS "W2Verify" software to test the RS record defined by the Social Security Administration for use by municipalities. The Social Security Accuwage software does not test the RS record. 

http://www.baldwingroup.com/w2verify.exe

The EFW2 file should be verified using both software programs before submission.   

 

Ohio Business Gateway E-File and E-Pay

Ohio Business Gateway

The Ohio Business Gateway provides businesses with access to electronic filing of selected municipal tax returns and to electronic payment of municipal income tax, net profits and withholding.

By going to the "Municipal Income Tax Agencies and Administrators" section, the following transactions may be posted on the Ohio Business Gateway web site: 

    • Estimated Payments 
    • Extension Requests 
    • Income (Net Profits) Tax Returns 
    • Withholding Returns and Payments