Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

When is an employer required to withhold Ohio income tax?

Every employer maintaining an office or transacting business in Ohio, that pays compensation to an employee, is required to deduct and withhold Ohio income tax from the compensation paid to the employee.