2021 municipal tax refunds for employees working from home

Municipal tax refunds may be available for employees who worked from home during the 2021 tax year.

Ohio House Bill (H.B.) 110 was passed on June 30, 2021 and allows refunds to be granted by Principal Place of Work municipalities (The city your campus work location is located) for days worked outside the Principal Place of Work municipality during 2021. Any refunds obtained require any wages earned while working at home to be reported as earned in your remote work locations and may be subject to tax by these other municipalities. 

Municipal tax refund requests require an employer certification to be completed before they can be processed by the municipality and a refund issued. To streamline the request process UHR (University Human Resources) has developed a Microsoft form that will allow employees requesting a refund for Athens City income tax withheld in 2021 to record the number of days worked inside and outside the City of Athens. The completion of this form will allow Ohio University to certify the number of days worked outside the City of Athens.

The form must be completed by the employee and then approved by the department head or the supervisor. Once the form has been approved by the supervisor it will be certified by the OU Tax department and shared with the City of Athens. Employees can track the approval status of the form through the email provided after submission.

Supervisors should approve all requests timely or reject the submission with comments. If a form is rejected a new form must be submitted by the employee with the recommended changes. Employees are encouraged to talk with their supervisor before submitting the form request.

Employees working on campus less than 20 days in 2021 would be considered fully remote for the entire 2021 tax year as defined O.R.C (Ohio Revised Code). section 718.011 (B)(1). 

Athens Campus employees

Athens Campus employees seeking a refund for Athens City taxes withheld should complete the following steps:    

• Complete the 2021 Tax Refund form and submit it to your supervisor or department head for approval.
• Supervisors should approve or decline requests timely through the email they will receive. Employees can track the status of the submitted form through the email provided after submission.
• In addition to completing the internal 2021 refund request form employees must file a refund request with the City of Athens using a Hybrid or Fully remote refund request form. Refund requests must have an original signature and be accompanied by your Ohio University W-2. Refund request forms can be submitted by mail to Athens City Income Tax 8 E Washington St #303 Athens, OH 45701
  • Refund request forms can be found on our website at https://www.ohio.edu/hr/compensation-pay/payroll-services/2021-municipal-tax-refunds 
• Questions regarding refund requests can be directed to the City of Athens by email at incometax@ci.athens.oh.us or by phone at 740-592-3337.
• Refunds from the City of Athens may take up to 90 days to process. 

Regional Campus employees

Regional Campus employees seeking refunds for Municipalities other than the City of Athens would request required forms directly from the municipality for which they are seeking a refund. Any required employer certifications can be sent to payroll@ohio.edu. 

If you have questions, please contact the Employee Service Center at 740-593-1636 or payroll@ohio.edu.

This message was also included in the Ohio Employee News.