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.

As an employer, what am I required to do if I have an employee who has claimed an excess number of exemptions on their Ohio form IT 4?

If an employee claims more than their natural dependents, the employer is to withhold tax using zero exemptions. However, an employee may choose to claim fewer exemptions so that more tax is withheld. For detailed information regarding this subject see our information release at the link below:

IT 2001-01 - Proper Completion of Form IT-4 - August 31, 2001