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.

For Ohio income tax purposes, how does Ohio define an “employee?”

Ohio law conforms to the provisions of federal law regarding whether an employer-employee relationship exists between parties. Using the common law rules, every individual who performs services subject to either the control and/or will of an employer, both as to what shall be done and how it shall be done, is an employee. The employee may have discretion or freedom of action in performing their duties but the employer has legal right to direct or control either the method and/or the means by which the services are provided.