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.

I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?

Yes, you must withhold Ohio income tax from the compensation that the employee earned in Ohio, unless the employee is a legal resident of one of the five states with which Ohio has signed a reciprocity agreement (see FAQ 21).

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