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.

Can you explain the partial weekly filing requirements?

There are two partial weekly filing periods for each week and your payment of the withheld state income tax is generally due within three banking days from the end of the partial weekly period during which you paid your employees. The exception to the three banking day rule is if the accumulated withheld tax (Ohio income tax and school district income tax combined) exceeds $100,000, then payment of the withheld state income tax is due by the next banking day.

The first partial weekly period consists of the consecutive days Saturday, Sunday, Monday and Tuesday and the second period consists of the consecutive days Wednesday, Thursday and Friday.

Here is an example: Your pay date is on the 15th of the month, which is a Thursday. Since your pay date falls within the second partial weekly period, which ends on Friday, your payment is due within three banking days following that Friday. Since neither Saturday nor Sunday are considered banking days, your payment is due by the following Wednesday - unless Monday, Tuesday or Wednesday is a bank holiday. If one day of the three banking days - Monday, Tuesday or Wednesday - is a holiday, then your due date is moved forward one additional day.

Click on the link below for the current partial-weekly due date schedule:

Ohio and School District Employer Withholding Tax Due Dates & Payment Schedule