FAQs - School District: Withholding

My school district withholding for this month is only $1.95. Can I file and remit this quarterly?

Your combined Ohio and school district withholding tax liability determines your filing frequency.  If your combined liability exceeded $2,000 in the twelve-month period that ended on June 30th of the preceding calendar year, you must file and remit monthly.  This includes partial-weekly filers who are required to remit state income tax withheld by electronic funds transfer (EFT).  All others file quarterly.