Electronic filing is mandatory for employer withholding and 
     employer withholding school district tax accounts. 

               Please visit the following links

for the instructions or online filing with the Ohio Business 
                   Gateway: 

Employer Withholding Instructions: 

https://www.tax.ohio.gov/Portals/0/employer_withholding/2018%
20year/SDIT_Instructions_2018_Final_FS_011018.pdf 

Online Filing: 

https://www.gateway.ohio.gov