Ohio – Form IR-25 – Paper File 

Article: 50519

Overview 

The IR-25 is the individual city income for residents and partial-year residents of Columbus, Ohio. This return must be printed and paper filed with the Columbus Income Tax Division. Electronic filing is not available for this return. 

Where to Mail the IR-25 Return? 

If You Are Filing with No Payment Enclosed 

Mail to: 
Columbus Income Tax Division 
PO Box 182437 
Columbus, Ohio 43218-2437 

If You Are Filing with a Payment Enclosed 

Make your check or money order payable to: CITY TREASURER 
Mail to: 
Columbus Income Tax Division 
PO Box 182158 
Columbus, Ohio 43218-2158 

General Information 

  • Be sure to include all supporting schedules and W-2 forms with your IR-25. 
  • Sign and date the return before mailing. 
  • If you file a joint return, both spouses must sign. 
  • Ensure your address and SSN are clearly printed on the return and check (if enclosed). 
  • Direct Debit and Extension forms (if applicable) must also be printed and mailed separately, and cannot be e-filed. 

Additional Resources 

For further guidance, see: Columbus IR-25 Instruction Booklet – 2024