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.

Is Ohio income tax withholding required on “nonqualified” or “nonstatutory” stock options (NSO)?

Ohio income tax withholding is required on the amount of income included in wages, as required to be reported in box #1 on Form W-2, resulting from a disqualifying disposition of stock.