FAQs - Employer Withholding

What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?

Ohio IT 4 is an Ohio Employee Withholding Exemption Certificate. The employer is required to have each employee that works in Ohio to complete this form, unless the employee lives in a state with which Ohio has signed a reciprocity agreement (see Ohio IT 4 NR below). The employee uses the Ohio IT 4 to determine the number of exemptions that the employee is entitled to claim, so that the employer can withhold the correct amount of Ohio income tax. The employee must also indicate their school district of residence so that the employer can withhold school district income tax (if the employee lives in a school district that has an income tax).

Ohio IT 4 is required to be completed by all employees that work in the state of Ohio except those employees that reside in Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. Employees that work in Ohio and live in one of these five states do not complete the Ohio IT 4, but instead completes the Ohio IT 4NR.

Ohio IT 4NR is an Employee’s Statement of Residency in a Reciprocity State. This form is to be completed only by residents of Indiana, Kentucky, Michigan, Pennsylvania and West Virginia that work in Ohio. Residents of these states, with whom Ohio has reciprocity agreements, may claim exemption from withholding of Ohio income tax by completing this form and filing it with their employer.

Employees complete only the form that pertains to them. The employee provides the completed form to their employer and the employer retains all Ohio IT 4 and IT 4 NR. Upon request, the employer is to make these forms available to the Ohio Department of Taxation.