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 do I need to register for Ohio withholding tax and how do I register?

Employers must register within 15 days from the date that withholding liability begins. Registration is free. There are three ways to register:

  1. By Internet: Register electronically through the Ohio Business Gateway; follow the instructions for ODT Business Tax Registrations, or
  2. By telephone: call 1-888-405-4089, listen for the message and then press 2 to connect with an agent, or
  3. By paper: complete and file Form IT 1, Application for Registration as an Ohio Withholding Agent, and mail or fax the completed form to us. The completed form can be faxed to us at (614) 387-2165. Form IT 1 is available at our web site here.