Ohio Form IT 4 (Employee's Withholding Exemption Certificate) (2024)

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Employee's Withholding Exemption Certificate
Form IT 4
As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.IT 4Rev. 12/20Employee’s Withholding Exemption CertificateSubmit form IT 4 to your employer on or before the start date of employment so your employer will withhold and remit Ohio income taxfrom your compensation. If applicable, your employer will also withhold school district income tax. You must file an updated IT 4 when anyof the information listed below changes (including your marital status or number of dependents). You should contact your employer forinstructions on how to complete an updated IT 4. Your employer may require you to complete this form electronically.Section I: Personal InformationEmployee Name:Employee SSN:Address, city, state, ZIP code:School district of residence (See The Finder at tax.ohio.gov):School district number (####):Section II: Claiming Withholding Exemptions1. Enter “0“ if you are a dependent on another individual’s Ohio return; otherwise enter “1”................________________2. Enter “0” if single or if your spouse files a separate Ohio return; otherwise enter “1“........................________________3. Number of dependents......................................................................................................................________________4. Total withholding exemptions (sum of line 1, 2, and 3)......................................................................________________5. Additional Ohio income tax withholding per pay period (optional).....................................................$_______________Section III: Withholding WaiverI am not subject to Ohio or school district income tax withholding because (check all that apply):I am a full-year resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia.I am a resident military servicemember who is stationed outside Ohio on active duty military orders.I am a nonresident military servicemember who is stationed in Ohio due to military orders.I am a nonresident civilian spouse of a military servicemember and I am present in Ohio solely due to myspouse’s military orders.I am exempt from Ohio withholding under R.C. 5747.06(A)(1) through (6).Section IV: Signature (required)Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information is true, correct and complete.SignatureDateAs of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.IT 4 InstructionsMost individuals are subject to Ohio income tax on theirwages, salaries, or other compensation. To ensure thistax is paid, employers maintaining an office or transactingbusiness in Ohio must withhold Ohio income tax, and schooldistrict income tax if applicable, from each individual who isan employee.Note: If you do not request additional withholding from yourcompensation, you may need to make estimated income taxpayments using form IT 1040ES or estimated school districtincome tax payments using the SD 100ES. Individuals whocommonly owe more in Ohio income taxes than what iswithheld from their compensation include:Such employees who are subject to Ohio income tax (andschool district income tax, if applicable) should completesections I, II, and IV of the IT 4 to have their employer withholdthe appropriate Ohio taxes from their compensation. If theemployee does not complete the IT 4 and return it to his/heremployer, the employer:z Spouses who file a joint Ohio income tax return and bothreport income, andz Individuals who have multiple jobs, all of which aresubject to Ohio withholding.z Will withhold Ohio tax based on the employee claimingzero exemptions, andz Will not withhold school district income tax, even if theemployee lives in a taxing school district.This section is for individuals whose income is deductibleor excludable from Ohio income tax, and thus employerwithholding is not required. Such employee should checkthe appropriate box to indicate which exemption applies tohim/her. Checking the box will cause your employer to notwithhold Ohio income tax and/or school district income tax.The exemptions include:An individual may be subject to an interest penalty forunderpayment of estimated taxes (on form IT/SD 2210)based on under-withholding.Certain employees may be exempt from Ohio withholdingbecause their income is not subject to Ohio tax. Suchemployees should complete sections I, III, and IV of the IT4 only.The IT 4 does not need to be filed with the Departmentof Taxation. Your employer must maintain a copy as part ofits records.R.C. 5747.06(A) and Ohio Adm.Code 5703-7-10.Section IEnter the four-digit school district number of your primaryaddress. If you do not know your school district of residenceor its school district number, use The Finder at tax.ohio.gov.You can also verify your school district by contacting yourcounty auditor or county board of elections.If you move during the tax year, complete an updated IT4 immediately reflecting your new address and/ or schooldistrict of residence.Section IILine 1: If you can be claimed on someone else’s Ohio incometax return as a dependent, then you are to enter “0” on thisline. Everyone else may enter “1”.Line 2: If you are single, enter “0” on this line. If you aremarried and you and your spouse file separate Ohio Incometax returns as “Married filing Separately” then enter “0” onthis line.Line 3: You are allowed one exemption for each dependent.Your dependents for Ohio income tax purposes are thesame as your dependents for federal income tax purposes.See R.C. 5747.01(O).Line 5: If you expect to owe more Ohio income tax than theamount withheld from your compensation, you can requestthat your employer withhold an additional amount of Ohioincome tax. This amount should be reported in whole dollars.Section IIIz Reciprocity Exemption: If you are a resident of Indiana,Kentucky, Pennsylvania, Michigan or West Virginia andyou work in Ohio, you do not owe Ohio income tax onyour compensation. Instead, you should have youremployer withhold income tax for your resident state.R.C. 5747.05(A)(2).z Resident Military Servicemember Exemption: If you arean Ohio resident and a member of the United StatesArmy, Air Force, Navy, Marine Corps, or Coast Guard (orthe reserve components of these branches of the military)or a member of the National Guard, you do not oweOhio income tax or school district income tax on youractive duty military pay and allowances received whilestationed outside of Ohio.This exemption does not apply to compensation for nonactiveduty status or received while you are stationed in Ohio.R.C. 5747.01(A)(21).z Nonresident Military Servicemember Exemption: Ifyou are a nonresident of Ohio and a member of theuniformed services (as defined in 10 U.S.C. §101),you do not owe Ohio income tax or school districtincome tax on your military pay and allowances.z Nonresident Civilian Spouse of a Military ServicememberExemption: If you are the civilian spouse of a militaryservicemember, your pay may be exempt from Ohioincome tax and school district income tax if all of thefollowing are true:yyyyYour spouse is a nonresident of Ohio;You and your spouse are residents of the same state;Your spouse is stationed in Ohio on military orders; andYou are present in Ohio solely to be with your spouse.You must provide a copy of the employee’s spousal militaryidentification card issued to the employee by the Departmentof Defense when completing the IT 4.As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.Note: For more information on taxation of militaryservicemembers and their civilian spouses, see 50a U.S.C.§571.z Statutory Withholding Exemptions: Compensationearned in any of the following circ*mstances is notsubject to Ohio income tax or school district income taxwithholding:yyyAgricultural labor (as defined in 26 U.S.C. §3121(g));Domestic service in a private home, local collegeclub, or local chapter of a college fraternity orsorority;Services performed by an employee who is regularlyemployed by an employer to perform such service ifshe or he earns less than $300 during a calendarquarter;yyyNewspaper or shopping news delivery or distributiondirectly to a consumer, performed by an individualunder the age of 18;Services performed for a foreign government or aninternational organization; andServices performed outside the employer’s trade orbusiness if paid in any medium other than cash.*These exemptions are not common.Note: While the employer is not required to withhold onthese amounts, the income is still subject to Ohio income taxand school district income tax (if applicable). As such, youmay need to make estimated income tax payments usingform IT 1040ES and/or estimated school district income taxpayments using form SD 100ES.See R.C. 5747.06(A)(1) through (6).

Extracted from PDF file 2023-ohio-form-it-4.pdf, last modified December 2020

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