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Rev. 12/22
2023 Ohio Employer and School District Withholding
Tax Filing Guidelines
records. yer-withholding.
EMPLOYER WITHHOLDING
Employer’s Liability Electronic Filing Requirement
Who Must Withhold Ohio Income Tax
Each employer is liable for the Ohio income tax Employers are required to electronically file and
pay Ohio employer and school district
Every employer maintaining an office or required to be withheld. For purposes of
withholding taxes either through the Gateway or
transacting business within the state of Ohio and assessment and collection, amounts required to
through the Ohio Treasurer of State or by any
making payment of any compensation to an be withheld and paid to the Ohio Department of other electronic means prescribed by the tax
employee, whether a resident or nonresident, Taxation are considered to be a tax on the commissioner. See Ohio Adm. Code 5703-7-19.
must withhold Ohio income tax. employer.
The Gateway can be accessed at
Withholding is not required in the following The officer or employee having control or gateway.ohio.gov.
situations per ORC 5747.06(A): supervision of or charged with the responsibility
Agricultural labor as defined in division G of of filing the report and making payment shall be Required Returns and Forms
section 3121 of Title 26 of the United States held personally liable for any failure to file the
Code. report and/or pay the tax as required by law.
Domestic service in a private home, local Ohio IT 4 Employee’s Withholding Exemption
college club, or local chapter of a college Certificate (employee form):
fraternity or sorority. Registration Each employee must complete an Ohio IT 4,
Service performed in any calendar quarter Employee’s Withholding Exemption Certificate,
by an employee unless the cash All employers required to withhold Ohio income or the employer must withhold tax based on the
remuneration paid for such service is $300 taxes must register within 15 days of when such employee claiming zero exemptions. The
or more and such service is performed by an liability begins. Register online through the Ohio current IT 4 revised 12/2020, is a combined
individual who is regularly employed by Business Gateway (Gateway) at document that replaces the following forms:
such employer to perform such service. gateway.ohio.gov. The FEIN (Federal Employer IT 4 (Employee's Withholding Exemption
Services performed for a foreign Identification Number), legal name of the Certificate)
government or international organization. business, and e-mail address are needed to IT 4NR (Employee's Statement of Residency
Services performed by an individual under register the business and complete the in a Reciprocity State)
the age of 18 in the delivery or distribution withholding account registration process. Once IT 4 MIL (Military Employee Withholding
of newspapers or shopping news. the registration has been completed, employer Exemption Certificate)
Services not in the course of the employer’s withholding and school district withholding IT MIL-SP (Exemption from Withholding -
trade or business to the extent paid in any returns and payments can be submitted Military Spouse Employee)
medium other than cash. immediately.
Residents of Michigan, Indiana, Kentucky, Note: The employer must keep the IT 4 in its
West Virginia, or Pennsylvania earning For questions regarding the registration records for at least four (4) years and must make
compensation for services provided in process, call 1-888-405-4089. available to the Ohio Department of Taxation
Ohio. upon request.
A civilian spouse of a military service How Much Tax to Withhold Ohio IT 501 Return for Income Tax Withheld:
member if the service member and spouse
have the same state of residency, and their To report and pay the Ohio income tax
The employer withholding tables and withheld for the period.
state of residency is in another state calculation methods are available at Not required if there is no Ohio income tax
pursuant to the service member’s military https://tax.ohio.gov/business/resources/emplo
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