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Ohio Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in Ohio must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Ohio income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Ohio Form IT-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: Ohio has reciprocal agreements in effect with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.

Administration:

Ohio Department of Taxation
P.O. Box 530
Columbus, Ohio 43216-0530
Telephone: 888-405-4039

Local Tax Jurisdictions: Numerous cities impose local income taxes that must be withheld from employees' wages.

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