An employee has completed Ohio form IT 4 claiming “exempt.” What should I do?
Your employee cannot claim to be exempt from Ohio withholding. Your employee must complete a new form IT 4 showing the proper number of exemptions. If the employee does not properly complete Ohio form IT 4, the employer is required to withhold Ohio income tax giving the employee zero exemptions, which results in the maximum amount of tax deducted. For detailed information regarding this subject, please see our information release at the link below:
IT 2001-01 - Proper Completion of Form IT-4 - August 31, 2001