Student Tax Education Program - Income Tax

Form IT-4 and W-4 Explained

Purpose of these forms

The purpose of the W-4 and IT-4 is to determine the amount of tax that will be withheld from your paycheck for the IRS and State of Ohio respectively.

  • The W-4 (Federal)
    • The W-4 is the Employee’s Withholding Allowance Certificate. It determines the amount of taxes withheld from your paycheck for federal taxes. More information can be found on the IRS website at:
  • The IT-4 (State)
    • The IT-4 is the Ohio Employee’s Withholding Exemption Certificate and determines the number of exemptions you will claim. The more exemptions you claim, the less taxes will be withheld from your paycheck.
    • The IT-4 allows you to claim exemptions for yourself, your spouse, and any dependents. The number of exemptions claimed does not determine how much you may or may not owe when you file, it only determines how much is withheld from your paycheck for you.
    • You are only allowed to claim up to the number of exemptions you are entitled to. In other words, if you are only eligible for 1 exemption, you can claim 1 or 0 exemptions, but not 2 or more.
    • For the IT-4, if your employer agrees, you may be eligible to have additional taxes withheld from your paycheck. Taxes will be withheld based on the number of exemptions and, if approved, the additional amount you have listed for each pay period.
    • The IT-4 also asks for your school district name and number so that taxes can be withheld from your paycheck for school district income taxes. All Ohio employers are required to withhold school district income taxes if the district you listed on your IT-4 is a taxing school district.

Example IT4

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