FAQs - Employer Withholding

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

Form 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 Form IT 4 NR below). The employee uses form 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.

Form 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 form IT 4, but instead complete Ohio form IT 4NR.

Form 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 (see also FAQ 21).

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