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.

When do I need to register as a school district withholding agent?

You need to register as soon as you discover you have employees living in a taxing school district.  See "General guidelines" and  "Electronic registration" on our Employer Withholding Tax page for instructions on how to register.