City Tax Refund › Dayton
Dayton city tax refund: Form AS-22 for days worked out of town
Your employer withheld Dayton tax, but some days you worked out of town. Mark those days to get the AS-22 worksheet, the figures for columns A to G and Dayton's log sheet filled in.
Mark the days
Every workday starts as a day in the city. Pick a kind of day, then tap days. Weekends stay off.
Repeat a weekly pattern
Every
Holidays and leave you already marked stay as they are.
Lines to copy onto the form
Log of days out
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Copies its days, work week and job dates here. That claim is not changed.
How the AS-22 worksheet counts
Line 1 is 365 minus the weekend days you didn't work (261 in the form's example). Less vacation, sick leave and holidays gives the days you actually worked (line 3); less the days out of town gives your days on the job in Dayton (line 5).
Your taxable Dayton income is line 5 divided by line 3, times your total compensation, which the form says is the Medicare wage figure from the W-2. Dayton's tax is 2.5% of that, and the refund is the tax withheld minus the tax due. With the form's own example (261, 10, 12, 10, 32, 229, 70, 159) and $60,000 of wages with $1,500 withheld, the refund is $458.52: see it on the calendar.
Other weekdays off (unpaid days, a shorter week) have no line, so the page writes them in as line d.
Days at home: necessity, not convenience
Dayton's income tax ordinance (effective January 1, 2025) grants no refund for work outside the city "at the convenience, as distinguished from the necessity," of the employer. So the page has two kinds of home day: Home, required counts as out of town; Home, my choice counts as a Dayton day.
What to send
Use one Form AS-22 per employer, attach all W-2s and the list of cities and dates (the printed log sheet), and mail it to City of Dayton Income Tax, PO Box 1830, Westerville, OH 43086-1830, or use the tax drop box at City Hall, 101 W. Third St. (with the city's drop box form). For days at home, add your employer's letter on company letterhead verifying the days you worked at your principal place of work. Over $50.00, your employer completes and signs Part II; a signed letter on company letterhead with the same certification wording may replace it. Questions: (937) 333-3500.
No refund is paid for 20 or fewer days out unless another city taxed those wages, and nothing under $10.00. Claim within three years of when the tax was due or paid: for 2025, by April 15, 2029. This page covers nonresidents' wages only, not Dayton residents (column F) or anyone who moved during the year. If the city or county you live in taxes work done there, the days you get back may be taxed there instead: check before you file. Form arithmetic only, not tax advice.
Questions people ask
What is the 20-day rule?
The AS-22 says "Refunds cannot be claimed for 20 (twenty) or less days if taxes were not paid to another municipality for those days." With 20 or fewer days out the page shows no refund unless you tick the box saying another city taxed those wages.
Do days I worked from home count?
Only when your employer needed you to work outside Dayton. The ordinance grants no refund for work outside the city at your own convenience. Mark those as Home, my choice and they stay Dayton days. For required days at home, attach your employer's letter on company letterhead verifying the days you worked at your principal place of work.
Which wages go in column A?
Total compensation from which tax was withheld, using the Medicare wage figure from the W-2 (box 5). Column C is that times line 5 divided by line 3, and column B is the rest.
Does my employer have to sign?
Yes, when the request is more than $50.00: your employer completes Part II, certifying the tax withheld in excess of your liability. A letter on company letterhead with the Part II wording, signed by an authorized representative, may be sent instead.
Why do Dayton's rules mention a 260-day year?
Dayton's 2016 Income Tax Rules describe an older method: wages divided by a 260-day work year, with vacation, sick days and holidays counted as Dayton days. They also leave changes to the method to the Tax Administrator. This page follows the current AS-22 worksheet, which divides by the days you actually worked. Dayton decides the refund.
What goes on line 1 in a leap year?
The form says 365 minus weekends not worked. In a leap year the page counts 366, so 2024 gives 262.
Sources: City of Dayton Form AS-22 Refund Request (Rev 09/2025, file dated September 17, 2025); Income Tax Ordinance 32072-23 (effective January 1, 2025: 2.25% plus 0.25% through 2032, sections 36.102 and 36.110); Income Tax Rules and Regulations (2016 edition, section 9); checked October 24, 2026.