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.
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