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, which returns do I file and how often do I pay the withheld tax?

The forms you file are determined by your filing frequency. Your filing frequency is based on your combined Ohio withholding tax liability (state and school district withholding combined) for the 12-month period ending June 30th of the preceding calendar year. For example, the amount of the tax liability for the 12-month period from July 1, 2012 to June 30, 2013 determines your filing frequency and the forms you will file for the 2014 calendar year.

Important:  Do not file form IT-501 for payments remitted by Electronic Funds Transfer (EFT) through the Ohio Treasurer of State's office.  However, if payment is made through the Ohio Business Gateway (OBG), then select Ohio form IT-501 on OBG to file and pay.  If you have already filed form IT-501, and are making payment of the same tax amount, then remit payment through OBG using the payment only option.

Partial weekly if your Ohio withholding tax liability for the 12-month period ending June 30th of the preceding year was $84,000 or more. Partial weekly filers are required to pay withheld state income taxes electronically by EFT to the Ohio Treasurer of State’s office or through the OBG web site. Payment is due within three (3) banking days from the end of each partial-weekly period unless the accumulated taxes are more than $100,000, in which case payment is due by the next banking day.  Note:  School district income taxes are not subject to the partial weekly payment requirement.  An employer who is a partial weekly filer for state income tax is required to remit payment of school district income taxes using the monthly payment schedule.     

Monthly if your Ohio withholding tax liability for the 12-month period ending June 30th of the preceding calendar year was less than $84,000, but more than $2,000. Monthly filers are required to pay withheld taxes with Form IT 501, or by paying electronically through either the Ohio Treasurer of State, Ohio Business Gateway web site or by credit card. Payment is generally due by the 15th day of the month following the month for which the taxes were withheld. Monthly filers are also required to submit an annual reconciliation form IT 941.

Quarterly if your Ohio withholding tax liability during the 12-month period ending June 30th of the preceding calendar year was $2,000 or less. Quarterly filers are required to pay withheld taxes with Form IT 501, or by paying electronically through either the Ohio Treasurer of State, Ohio Business Gateway web site or by credit card. Payment is generally due by the last day of the month following the end of the calendar quarter for which the taxes were withheld. Quarterly filers are also required to submit an annual reconciliation form IT 941.

New filers:  If you registered as an Ohio withholding agent on or after July 1 of the preceding year, you are considered to be a new employer and your filing frequency is quarterly. Your frequency is quarterly since the business entity did not have any withholding liability for the prior twelve-month period ending June 30th. You need to file and pay with form IT 501 for each calendar quarter and file an Annual Reconciliation form IT 941 by January 31st of the following year.

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