Withholding Forms and 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. Fillable PDF forms are available online and may be downloaded or printed from this webpage. See below 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 Information for Larger Employers/Payroll Services
Chapter 891.051 Collection at Source
Employers withholding city income tax of > $200 per month must remit payments monthly:
- 891.051(B)(1)(b) Taxes required to be deducted and withheld shall be remitted monthly to the Tax Administrator if the total taxes deducted and withheld or required to be deducted and withheld by the employer, agent, or other payer on behalf of the municipal corporation in the preceding calendar year exceeded two thousand three hundred ninety-nine dollars ($2,399.00), or if the total amount of taxes deducted and withheld or required to be deducted and withheld on behalf of the Municipality in any month of the preceding calendar quarter exceeded two hundred dollars ($200.00).
Note: Payments of withheld taxes may be deposited electronically with the City. Please contact our office by phone (419.872.8035) or email (firstname.lastname@example.org) to receive additional information needed to complete the required ACH "NACHA" file. Alternatively, employers may remit withheld municipal taxes electronically through the Ohio Business Gateway.
Employers with greater than 25 employees must file W-2 forms electronically with the City:
- 891.40 Beginning with tax year 2007, each employer filing an annual withholding reconciliation with more than 25 employees is required to submit W-2 forms electronically to the Tax Administrator in the same format thereon as provided to the Social Security Administration.
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.
Employer Withholding Validation Software
The following is a link to the Social Security Administration's website. 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.
For additional information, please see the EFW2 Instructions Form.
The EFW2 file should be verified using both software programs before submission.
Ohio Business Gateway E-File and E-Pay
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 website:
- Estimated Payments
- Extension Requests
- Income (Net Profits) Tax Returns
- Withholding Returns and Payments