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.

What if I underpaid Ohio withholding tax?

You can pay the additional tax due by making an electronic payment or by making a payment with form IT 501 for the same period. If you use another form IT 501 for the same period, only report the additional tax due - do not show the amount you previously paid for the period.

Also, you can include the additional tax due with your next payment, but only if your next payment is for a period within the same calendar year. For example, if you file and pay monthly and you underpaid the withholding tax for December 2013, do not increase your tax due for the month of January 2014 by the underpayment amount. Rather, you should include the additional tax due with your Annual Reconciliation, form IT 941 for 2013 (or if form IT 941 has already been filed, please use form IT 941X to report the additional tax due).

The forms named above are available at the following links: IT 501, IT 941 , and IT 941X .