A refund request is not considered received unless it is complete and all the required information has been provided. My residence mailing address is Hilliard, yet I actually reside within the Columbus city limits and work in an unincorporated area or township that has no local tax. In the event you work in an unincorporated area or township that has no local tax, your entire local tax obligation is to your city of residence, in this case, Columbus. The United States Postal Service assigns mailing addresses. Your mailing address does not always indicate the city limits within which you reside.
Local tax is due first to the city in which the income was actually earned.
As a secondary factor, you may have an obligation to your city of residence. I reside in Columbus, my wages are my only taxable income and my employer is withholding my Columbus tax liability properly. No, but if you had a filing requirement with Columbus in the prior year and received a pre-encoded form for the current year, you should file a final return indicating that all tax was withheld by your employer so your account can be inactivated. No, a husband and wife, in any taxable year, may elect to file separate or joint city returns, regardless of their federal or state filing status. I have income in addition to that reported on my W-2 from my employer.