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 are the penalties for not remitting Ohio withholding tax timely?

There are two penalties that can be charged for either late payment and/or non-payment. Ohio Revised Code section 5747.15(A)(3)(a) provides for a late payment penalty equal to 10% of the late payment plus twice the interest charged on the late payment. Ohio Revised Code section 5747.15(A)(4) provides for a penalty up to 50% of the tax withheld if payment is not made on or before the due date of the payment.

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