May 15, 2020 | Agency
If you elect to voluntarily collect and remit withholding on retirement income, you must register for a separate Ohio withholding account from the Ohio withholding account you use to remit your payroll taxes for your company’s employees. When registering for an additional withholding account, you should use the same FEIN that you use for your current withholding account.
To establish an additional withholding account, you must request a registration form by emailingEWT@tax.state.oh.usand providing a brief explanation of the reason for your request in the body of the email. If the Department determines that a separate account number is necessary based on your explanation, you will be provided with the registration form to fill out and return to the Department.
The Ohio Attorney General’s office (AGO) issues a Release of Satisfaction letter when the assessments are paid or satisfied. You will need to contact the AGO's office regarding your request.
Their contact information is:
Attorney General's Office
150 E. Gay St.21st Floor
Columbus, OH 43215-3100
1-614-466-8360 or 1-614-752-7541
Yes. As an employer, you must withhold Ohio income tax from your employees’ wages. The federaltaxexemption does not apply to employment taxes.
If the employer does not perform the withholding, they can be liable for failure towithhold/file/pay penalties.
The agency can provide a Tax Transcript to detail the filings and payments made on the account for a particular time frame (i.e. tax year 2018-tax year 2020). Please submit the request electronically to PayrollProvidersEWT@tax.state.oh.us along with the appropriate documentation to verify authorization to represent the entity.
Ohio Revised Code section 5747.07(H) requires that the employer’s successor withhold enough purchase money to cover the amount of the taxes, interest and penalties dueand unpaid, until the former owner provides a receipt from the tax commissionershowing that the taxes interest and penalties have been paid or a certificate that no suchliability is due. If purchase money is not withheld, the buyer can be held personally liablefor the Ohio withholding tax liabilities of the seller.
You can send an email to the bulk file team at the following email addressand someone will contact you regarding your situation.
bulkfileEWT@tax.state.oh.us
All payroll providers and employer withholding return submitters are invited to explore bulk filing as an electronic means of compliance regardless of the number of clients being represented. However, bulk fililng is not mandatory at this time.
No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required to withhold and remit school district income tax from employees who reside in a taxing school district.
The employer must file their school district withholding returns according to their assigned filingfrequency. If the employer is unsure of their filing frequency, they may contact the OhioDepartment of Taxation at 1-888-405-4039 for verification.
If no tax is being withheld, please provide us with the facts in writing and include a copy of your most recent W-2 or paystub, and submit this to the Ohio Department of Taxation, Employer Withholding Unit, P.O. Box 2476, Columbus, OH 43216-2476 and we will investigate.
Until you confirm that your employer is withholding school district tax, you may chose to make an estimated payment of school district income tax using form SD100ES. This form is available on our website atTax Forms or by calling our toll-free forms request line at 1-800-282-1782.
Since 2015, with few exceptions, all employer withholding returns and payments are required to be madeelectronically. The Ohio Department of Taxations preferred method of electronic filing isthrough the Ohio Business Gateway. Alternative filing options include using Electronic Funds Transfer through the Ohio Treasurer of State.
Use the Ohio withholding tables to determine the amount of tax to withhold from theemployee’s pay. The Ohio employer’s withholding tax tables can be located on our website at thefollowing link: Employer Withholding: Table of Contents. The tables are set up by payrollperiods (daily, weekly, bi-weekly, semi-monthly, and monthly) and the percentage method.
No. The employer is required to start withholding school district tax when notified by theemployee submitting the form Ohio IT 4. The employee is responsible for any tax duethat was not paid through withholding when he files his OhioSD 100, School District Income Tax Return, when it is due (usually by April 15th).
No, bulk filing is an electronic means of submitting employer withholding filings. Utilizing this method of filing is notmandatory.
Amounts excluded from federal wages, tips and other compensation are also excludedfor Ohio income tax purposes. However, premiums on life insurance amounts in excessof $50,000 that are included in federal wages should also be included in state wages asreported in box 16 of an employee’s W-2 form.
Please note that Ohio income taxwithholding is not required on the cost of group-term life insurance that is included in theemployee’s income.
Ohio has a reciprocity agreement with the five states thatborder Ohio. These five statesare Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. Thereciprocityagreements provide that Ohio will not impose state income tax on the salaries, wages,tips and commissions of residents of these five states. Employees of these states thatwork in Ohio should complete the OhioIT 4, Employee's Withholding Exemption Certificate. Specifically, section III.
Note: The reciprocity agreements do not apply to compensation paid to Ohiononresident investors that hold a 20% or more interest in a pass-through entity, wherethe pass-through entity has nexus in Ohio. Thiscompensation is reclassified as adistributive share of income and is not considered wages (please refer tothe instructionsfor the Ohio IT 1040for more information on this item).
The Ohio Department of Taxationonly requires 1099 formsthat reflect Ohio income tax withholding, such as forms1099R, to be sent to us.
Please review the 1099 specifications on the Employer Withholding Divisions page.
Employers are required to withhold school district income tax from the employees based on the employee’s residence, not where they work.
OhioIT 4 is an Ohio Employee Withholding Exemption Certificate. The employer isrequired to have each employee that works in Ohio to complete this form.The employee uses the OhioIT 4 to determine the number of exemptionsthat the employee is entitled to claim, so that the employer canwithhold thecorrect amount of Ohio income tax. The employee must also indicate their school district of residenceso that the employer can withhold school district incometax (if the employee livesin a school district that has an income tax).
The employee provides thecompleted form to their employer and the employer retains all OhioIT 4s.Upon request, the employer is to make these forms available to the Ohio Department of Taxation.
No. You are not required to file the Ohio IT 501 for the quarter if you do not have income tax withheld for that quarter.
Your business is responsible for collecting and remitting employer withholding and school district withholding (if applicable) for the portion of the year an employee works for you. Thus, you must begin collecting and remitting withholding beginning with effective date of the merger.
When filing your withholding returns, you should only include amounts deducted and withheld from employees while working for your business. Your IT 941 and SD 141 should not include withholding amounts or W-2 information for withholding collected and remitted by the previous business.
Each entity involved in the merger is responsible for issuing and submitting wage statements (W-2’s and/or 1099’s) for liabilities reported under their respective federal employer identification numbers (FEINs).
See R.C. 5747.07(F).
Yes. The Ohio Revised Code section 5747.07(G) provides that an employee of a business entity or trust having control of or charged with the responsibility of filing thewithholding tax return and making payment shall be personally liable for failure to file thereturnor pay the tax due as required by this section.
The personal liability includes any penalty and interest that accrue on the unpaid taxliability, as was affirmed by the Ohio Supreme Court in Soltesiz v. Tracy 663 N.E. 2d 1273, 75 Ohio St. 3d 477.
For further guidance,see Ohio Administrative Code 5703-7-15.
No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required towithhold and remit school district income tax from employees who residein a taxingschool district.
If the employer has an employer withholding account, they are already registered forOhio school district withholding. The employer would use the same account number andfile the appropriate school district employer withholding forms on the Ohio BusinessGateway (SD 101 for payments and SD 141 for annual reconciliation).
Ohio Revised Code section 5747.06€ states that the employer must request that eachemployee furnish the name of the employee’s school district of residence. Eachemployee should provide the employer witha completed Ohio IT 4 with sufficient andcorrect information to enable the employer to withhold the school district income tax.
A business needs to register as soon as they discover that have an employee(s) living in a taxing school district. If the business already has a employer withholding account, the business would use the same account number and file the appropriate employer withholding school district forms (SD 101 and SD 141).
The five reciprocity states that share a border with Ohio are Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.
All money disbursed after an employee's death (including wages, vacation pay, andother compensation paid, etc.) is exempt from Ohio withholding taxes.
More information on this topic can be located in the 'General Instructions for Forms W-2 and W-3' on the IRS website.
Complete the BA UF (Business Account Update Form) to update information for Employer/School District withholding, Sales, Excise, Commercial Activity, Financial Institutions, Petroleum Activity and Wireless 911 taxes.
Employers who utilize the W-2 Upload Feature on the Ohio Business Gateway are no longer required to submit an IT 3 to the Ohio Department of Taxation. Additional details regarding employer withholding filing requirements can be found here.
All employers are required to file and pay electronically through Ohio Business Gateway (OBG) [O.A.C. 5703-7-19]. Employers must register their business and may apply for an employer withholding tax account number through OBG.
Please refer to theOhio Business Gateway for more information.
You use the same taxable wage base that you use for Ohio withholding, which usuallyexcludes these items.
No. School district tax calculations differ depending on whether the school district is atraditional tax base school district or an earned income only base school district. Refer tothe school district tax rates located on the last page of the School District Income TaxWithholding Instructions on our website under Employer Withholding.
An employer’s filing frequency for state income tax withholding is determined eachcalendar year by the combined amount of state and school district taxes that werewithheld or required to be withheld during the 12-month period ending June 30 of thepreceding calendar year (i.e., total state and school district income tax withheld for7/1/19– 6/30/20will determine the 2021filing frequency).
Generally, civilian spouses will retain their state of legal residence if the spouse is only accompanying the servicemember as part of military orders. If you employ a nonresident military spouse, you are not required to withhold Ohio income tax or report their wages to the Ohio Department of Taxation. See the FAQ “As the civilian spouse of a military servicemember, how do I determine my residency status?” under the “Military” category for more information.
Your employee should complete the Ohio IT 4. The Ohio IT 4 only applies to Ohio state income taxes and does not apply to municipal income tax.
For more information:
You can reach us by email at Military-Info@tax.state.oh.us. Our toll-free number for individual taxpayer inquiries is 1-800-282-1780and the toll-free number for forms is1-800-282-1782.
Use Box 20 on the W-2. Report the amount of tax withheld and identify theschool districtby its four-digit number and school district name.
The employer must canvass your employees to find out what district each employeelives in. After that, the employer may rely on new employees completing the Ohio IT4 exemption form and current employees updating their exemption form. Do not use the federal W-4 exemption form for Ohioor school district purposes.
The employee can go to the Ohio Department of Taxation website to locate an online resource calledThe Finder.The employee enters their street address andThe Finderwill provide theschool district information.The employee can also contact their county board of elections or county auditor.Either agency should be able toidentify the employee's school district of residencebased on the street address.
No. Filing the withholding payment through the Treasurer of State fulfills thetaxpayer’sIT 501 filing requirement.
An overpayment during the current year remains as filed and you would decrease the tax amount for the following month or any future month during the same year. If you discover an overpayment after the year closes, request for the refund on the annual reconciliation form IT 941.
Yes. Due to the reciprocity agreements that Ohio has with its border states, you arenotrequired to withhold Indiana income tax from employees’ wages who are Ohio residents. However, you should withhold Ohio income tax from their wages.
The rate is at least 3.5% percent. Ohio Administrative Code 5703-7-10 provides thatwithholding agents must withhold at least 3.5% on supplemental compensation such asbonuses, commissions, and other nonrecurring types of payments other than salaries and wages.
For Ohio state income tax purposes, we conform to the federal definition ofcompensation. This includes all wages, salaries, tips, bonuses, commissions, etc. paidto an employee.
The employer must canvass your employees to find out what district each employeelives in. After that, the employer may rely on new employees completing the Ohio IT4 exemption form and current employees updating their exemption form. Do not use the federal W-4 exemption form for Ohioor school district purposes.
The employee can go to the Ohio Department of Taxation website to locate an online resource called The Finder.The employee enters their street address andThe Finderwill provide theschool district information.The employee can also contact their county board of elections or county auditor.Either agency should be able toidentify the employee's school district of residencebased on the street address.
A resident of Indiana, Kentucky, Michigan, Pennsylvania or West Virginia who had Ohio state income tax erroneously withheld from their wages during the preceding calendaryear can file an OhioIT 1040 to request their refund.
The reciprocity wages earned in Ohio should be deducted on line 12 of the Schedule A of the OhioIT1040, then carry over the total Schedule A deduction to line 2b on the IT1040. (Pleasenote: line 38 of Schedule A should match line 2b of the IT1040). Please include a copy of hte Schedule A with your return.
Additionally notethat individuals claiming refunds due to Ohio tax withholding on reciprocity wagesshould not file the Ohio ITAR, Application for Personal Income Tax Refund, but shouldfile the OhioIT 1040 as indicated above.
* CAUTION: The reciprocity agreements apply only to employee compensation.Therefore, a resident of a state that borders Ohio that hasOhio source income (forexample, income from a trade or business derived from Ohio sources, rental incomefrom property located in Ohio, etc.) cannot claim the reciprocity deduction nor nonresident credit with respect to that income but must pay Ohio income tax on thatincome.
Ohio Revised Code section 5747.06 requires withholding for personal and school district income tax.
While generally only one employer withholding account is necessary, it is possible to have multiple withholding accounts registered under the same FEIN.
A common example of when multiple withholding accounts are necessary is when a company collects and remits withholding on behalf of both its employees and its clients’ retirees (e.g. a company that is a retirement plan provider who withholds on distributions of retirement income for its clients’ retirees and also withholds payroll taxes for its own employees).
NOTE: If your company is opening a new location but still operating under the same FEIN, you do NOT need a new withholding account. You will simply add your new location’s employees to your current withholding account’s filings.
To establish an additional withholding account, you must request a registration form by emailing EWT@tax.state.oh.us and providing a brief explanation of the reason for your request in the body of the email. If the Department determines that a separate account number is necessary based on your explanation, you will be provided with the registration form to fill out and return to the Department.
Ohio income tax withholding is required on the amount of income included in wages, as required to be reported in box #1 on the federal W-2,resulting from a disqualifyingdisposition of stock.
No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required towithhold and remit school district income tax from employees who reside in a taxingschool district.
Yes
In order for Ohio Department of Taxation (ODT) bulk file team to assist in locating payments, specific information regarding the date the filing was made and/ or filename must be provided. Please contact your payroll provider and instruct them to contact the bulk file team directly at: bulkfileEWT@tax.state.oh.us.
No. All employers and retirement system payers who file and pay their employer withholding taxes electronically will be required to upload their W-2/1099-R information electronically through the Ohio Business Gateway.Submitting electronically eliminates the need to file an IT-3.
Yes. W-2 files must now be submitted online via the Ohio Business Gateway. The option to submit W-2 information via CD has been eliminated. Additional information regarding W-2 submission can be found here.
Ohio Revised Code section 5747.062(A) requires the Ohio Lottery Commission towithhold Ohio income tax on every lottery prize payment that equals $5,000.00 or moreregardless of the winner's state of residency. The lottery prize recipient must file theapplicable Ohio income tax return, OhioIT 1040 or OhioIT 1041, calculate their tax due on the Ohio income, and claim the tax withheld by the Lottery Commission against theamount of Ohio income tax that is due.
The employer must file their school district withholding returns according to their filingfrequency. If the employer is unsure of their filing frequency, they may contact the OhioDepartment of Taxation at 1-888-405-4039 for verification.
If the pastor is considered to be an employee of the church, you must withhold.
If the pastor is considered self-employed by the IRS and as such in Ohio they would not be subject to income tax withholding. They would, however, be subject to the federalself-employment tax and in Ohio would be required to file estimated payments using theOhio IT 1040ES with the appropriate social security number.
For further questions on this subject, refer to the IRS Publication 517, MinisterialServices.
The letter requests that supporting documentation be submitted with your request for refund. Please follow the instructions as stated in the letter. Inquiries regarding specific documentation can be directed to EWT@tax.state.oh.us
Employers are generally required to withhold Ohio income tax on an employee’s compensation if it is earned “for personal services performed in this state.” See R.C. 5747.20(B)(1) and 5747.06. Thus, even if an employee lives in another state, if they work in Ohio, either part-time or full-time, the employer must withhold Ohio income tax from any wages the employee earns while working in Ohio.
However, if the employee lives in Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia (the “reciprocity states”), the employer should not withhold Ohio income tax, even if that employee works at an Ohio location. The employer should instead withhold state income tax for the employee’s state of residence in this case. See R.C. 5747.05(A)(2) and 5747.06.
Click on the following link for information regarding our bulk file process. /employer_withholding/PayrollServiceProviders.aspx
Please be advised that the entire procedure may take several weeks to a few months. You will need to use your current filing method until you are fully certified to be a bulk filer. Additionally, you must have an account set up with the Ohio Business Gateway, an ETIN (Electronic Transmitter Identification Number) assigned by the IRS, and, if you decide to pay through ACH Credit, register with the Ohio Treasurer of State to make electronic payments.
If you have any further questions or concerns, you may email the bulk file team at the email address:bulkfileEWT@tax.state.oh.us
Complete and return the Bulk Filing Registration form to OBG and, if the ability to makepayments via ACH credit is desired, then also submit the ACH credit registration form tothe Ohio Treasurer of State's office. For additional information on the bulk file process please review theBulk Filing Walkthrough Document.
Ohio income tax withholding is required on the amount of income included in wages, asrequired to be reported in box #1 on the federalW-2, resulting from a disqualifyingdisposition of stock.
However, withholding is not required when an employee, who acquired stock pursuant toher/his exercise of a stock option, holds the shares for the appropriate holding periodand then sells the stock.
Reason: the gain or loss from the sale is not W-2 wage income.
The PEO is the employer of record and should remit employer withholding tax usingthe PEO’s FEIN.
Your business is required to electronically file a final withholding annual reconciliation (Ohio form IT 941) and submit all W-2 information to the Department of Taxation, within 15 days of closing the business or the merger. These filings should include withholding liabilities and payments for any portion of the year employees earned compensation from your business.
If your business withheld any school district income tax on behalf of your employees, then you must also file a final school district withholding annual reconciliation (Ohio form SD 141) and submit W-2 information to the Department of Taxation within the 15-day time frame referenced above.
Each entity involved in the merger is responsible for issuing and submitting wage statements (W-2’s and/or 1099’s) for liabilities reported under their FEIN.
Click here for more information regarding certain tax responsibilities that must be followed when closing a business in Ohio.
See R.C. 5747.07(H) and (F).
Please log into the Ohio Business Gateway account and submit a request via opening a Case. Please provide the FEIN; Entity Legal Name; role in the company or submit a properly signed “Withholding
Tax Payroll Service Company Authorization and Release form” (WT8655) if the request is for a client.
Use Box 20 on the W-2. Report the amount of tax withheld and identify theschool districtby its four-digit number and school district name.
Since 2013, these organizations are required to provide the Tax Commissioner with a report that contains information identifying the PEO’s or PEORE’sclient employers.The PEO or PEORE is required to filean initial report within 30 days aftercommencing business in Ohio.After the PEO has filed their initial report, quarterly reports are to be filed for each subsequent calendar quarter. Thesereports are due by thelast day of the month following the end of each calendar quarter.
Information regarding thefiling requirement and the instructions for filing the initial and subsequent reports can be found on the Ohio Department of Taxation website here.
Effective for tax year 2024 and every tax year thereafter, the requirement for partial-weekly filers to file an IT 942 quarterly reconciliation or IT 942 annual reconciliation, has been removed from ORC 5747.07. Please see the Employer Withholding General Guidelines for more information.
Many of your questions can be answered by reviewing the school district income taxwithholding instructions located on our website under Employer Withholding.
The tax is based upon the employee's residency. The location where the employeereports to works is not a factor for the school district income tax.
Yes. As an employer, you must withhold Ohio income tax from your employees’ wages. The federaltaxexemption does not apply to employment taxes.
State recertification of taxable wages is administered by the Ohio Department of Job &Family Services. Their telephone number is 1-614-466-2319.
Please see the Ohio Employer Withholding Tax Guidelinesavailable on the Employer Withholding: Table of Contents page.
Yes, the registration form provides for both primary and secondary business andtechnical contacts. E-mail addresses can include distribution e-mail address.The registration form asks for Primary/Secondary business contact andPrimary/Secondary technical contact.
Bulk filers may provide as many (or as few) contacts as desired. In the event of an issue or problem, more contacts make it less likely that any one contact's absence willadversely affect the ability to communicate.
You can use your American Express, Discover/NOVUS, MasterCard, or Visa credit card to pay your withholding tax liability.
Credit card payments may be made through the Ohio Business Gateway (OBG)or overthe Internet byvisiting the ACI Payments, Inc. website atwww.acipayonline.comor bytelephone at 1-800-2PAY-TAX. There is a service fee charged by ACI Payments Inc.for using this service.
For more information regarding credit card payments please use the link below toTaxation's webpage:
Business Tax - Credit Card Payments Now Accepted
No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required towithhold and remit school district income tax from employees who reside in a taxingschool district.
Payment by EFT:
If your payment was attempted by EFT, then you should call the Ohio Treasurer ofState’s office at 1-877-EFT-OHIO (1-877-338-6446).
Payment by OBG:
Submit a payment by using the Payment Only option for the period in question. Do NOTfile another return with payment.
You must contact the Tax Release Unit at1-855-995-4422 or you may mail your request to the following address or fax to 1-206-984-0378:
Ohio Department of Taxation
Tax Release Unit
PO Box 182382
Columbus, OH 43218-2382
Please use the “Finder” by clicking here. It will provide theschool district tax rate for that address. It is also possible to check the employee’s address ontheir county auditor website for their school district information.
Please contact the IRS so that they can determine whether an employer-employeerelationship exists. If the IRS verifies that an employer-employee relationship exists, thenthe employer must withhold Ohio income tax on compensation paid to the employee.
If you remitted your payment by EFT, your transaction can generally be reversed if younotify the Ohio Treasurer of State’s office at 1-877-EFT-OHIO (1-877-338-6446) within24 hours of your transmission. After 24hours, you may make the appropriateadjustments on future returns.
Employers are not required to withhold Ohio income tax for an employee who lives and works in another state, even if the work is performed for an Ohio company. The employer should consult the laws and rules of the employee’s resident state related to withholding income tax for that state. See R.C. 5747.06.
An employer is not required to withhold Ohio income tax from payments made to an independent contractor. An independent contractor can request that the employer withhold income taxes from the payments made to the independent contractor, however the employer is not required to comply with that request.
No. The employer must remit the school district tax using the OhioSD 101.
No. Youcannot continue to use the Ohio withholding number.
If a newFEIN is issued, you must register your new FEIN on the Ohio Business Gateway (OBG) to apply for a new Ohio withholding number that corresponds with the new FEIN. If you need further assistance with your registration, call our Registration Unit at 1-888-405-4089.
The employer must file both a final Ohio IT 941 and submit W-2 files onOBG for the prior FEIN and submitaBusiness Account UpdateForm(BA UF). Additional information regarding W-2 submission can be foundhere.
Paper employer withholding and school district withholding forms are no longer available. Electronic filing has been mandatory since 2015. Taxpayers and tax preparers who fail to adhere to the mandate may be subject to a penalty.
An employee must complete a newOhio IT 4 within 10 daysif the number of exemptions previously claimed changes, due to any one of the following:
- Your spouse, for whom you have claimed an exemption, is divorced or legally separated, or is claiming their own exemption on a separate OhioIT 4.
- The support of a dependent, for whom you claimed an exemption, is taken over by someone else.
- A dependent, for whom you have claimed an exemption, must be dropped for federal purposes.
- The death of a spouse or a dependentfor whom you have claimed an exemption. This does not affect your withholding until the next year, but a new certificate should be filed by December 1st of the year in which the death occurs.
- Marriage, birth and/or adoption.
An employee must complete a new Ohio IT 4 if he or she moved to different school district. The Ohio IT 4 is availablehere.
Yes. You must withhold Ohio income tax. Your company is transacting business in Ohio since you have an employee working in Ohio.
You cannotuse a flat rate for Ohio income tax withholding, except on supplementalcompensation where the minimum rate is 3.5%.
If the employer pays through the Ohio Business Gateway (OBG), their bankinginformation is not automatically stored in the system. The Gateway now allows users to elect to store the banking information or enter itevery time a payment is made.
If the employer pays through the Ohio Treasurer of State, the employer’s banking information is not passed through to the Ohio Department of Taxation. Please visit the Ohio Treasurer of State’s website (www.tos.ohio.gov) for more information.
Ohio does not require withholding taxes to be taken out of prize winnings for non-profits. This would apply to churches, schools, and other charities that are permitted to issue W-2Gs to the winner. A copy of the W-2G must be provided to Ohio residents for year-endtax filing purposes.
Yes. An employee can elect to have additional withholding deducted by claiming fewerexemptions on theOhio IT 4or by requesting a specific additional amount of tax bewithheld each pay period by indicating the additional amount on the OhioIT 4.
An employee can only claim his/her natural dependents. This includes one exemption each for the employee, his or her spouse, and each dependent. Dependents are the same as defined in the Internal Revenue Code and as claimed on the taxpayer’s completed federal income tax return for the taxable year, or which the taxpayer would have been permitted to claim had he/she filed such a return.
If an employee claims more than their natural dependents or claims to be exempt fromOhio withholding, the employer is required to withhold Ohio income tax giving theemployee zero exemptions.This results in the maximum amount of tax deducted. Fordetailed information regarding this subject, see our information release at the link below.
EW2001-01 - Proper Completion of Form IT-4 - August 31, 2001
