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.

An employee has completed Ohio form IT 4 claiming “exempt.” What should I do?

Your employee cannot claim to be exempt from Ohio withholding. Your employee must complete a new form IT 4 showing the proper number of exemptions. If the employee does not properly complete Ohio form IT 4, the employer is required to withhold Ohio income tax giving the employee zero exemptions, which results in the maximum amount of tax deducted. For detailed information regarding this subject, please see our information release at the link below:

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