Ohio 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
Income Tax Division
P.O. Box 2476
Columbus, Ohio 43266-0076
Telephone: 614-846-6712

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