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 obtained a new federal Employer’s Identification Number (EIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?

No, you cannot continue to use the Ohio withholding number. If a new federal EIN is issued, you must apply for a new Ohio withholding number that corresponds with the new federal EIN. You can obtain a new Ohio number by calling our Registration Unit at 1-888-405-4089, or registering for a new number online through the Ohio Business Gateway or by completing and submitting form IT-1. Also, you will need to close the withholding account for the prior business, including filing all payroll tax returns up through the date of closure.