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.

How many exemptions can an employee claim on form IT 4?

An employee can only claim his/her natural dependents. This includes one exemption each for the employee, his/her spouse and each dependent. Dependents are the same as defined in the Internal Revenue Code and as claimed on the taxpayer’s properly completed federal income tax return for the taxable year, or which the taxpayer would have been permitted to claim had he/she filed such a return.