Legal Resources - Tax Rules

Tax Rules: Final: 5703-7

5703-7-06 - Personal income tax form required for withholding purposes

Under the provisions of Section 5747.18(B), Ohio Revised Code, it is hereby required that for purposes of withholding the Ohio personal income tax, as required by Section 5747.06, Ohio Revised Code, Ohio employers and employees shall utilize Ohio Form IT-4.

The number of personal exemptions to which an employee is entitled shall be determined only from a properly completed IT-4, and if such form is not properly completed and filed with the employer, the employer shall withhold the Ohio personal income tax without exemptions.

Effective: 12-28-72 as TX-47-06

Promulgated under: 5703.14