Tax Rules: Final: 5703-7
Personal income tax form required for withholding
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