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 don't have to withhold Ohio tax from my domestic employee, but I am willing to withhold school district tax. How do I register?

You don't, unless you agree to also withhold for Ohio income tax. Your employee may need to make school district estimated tax payments with form SD-100ES.