Employer Withholding Taxes

Resources for Payroll Service Providers

The Ohio Department of Taxation, through the Ohio Business Gateway (OBG), now offers payroll service providers and electronic return transmitters the capability to file state and school district withholding tax returns with the Ohio Department of Taxation via bulk file upload, with payment by ACH debit or ACH credit. For details, please refer to OBG's bulk filing guide below.

Please note that employers who file on a partial-weekly basis as required continue to remit state income tax withholding payments by ACH to the Ohio Treasurer of State without filing form IT 501. OBG has recently expanded the forms eligible for bulk filing to include the annual reconciliation form IT 941 and quarterly forms IT 942, which are filed through OBG by partial-weekly filers. Also included are school district withholding forms SD 101 and the annual reconciliation form SD 141. The layouts for these forms are included in the bulk filing guide.

OBG Bulk Filing Guide Part A - Registration and Submission of Files

OBG Bulk Filing Guide Part B - File Types and Formats

If you have any questions regarding bulk filing, email us at:  bulkfileEWT@tax.state.oh.us

Other resources:

Reporting Agent Authorization

Form WT 8655 - Reporting Agent Authorization

Form WT 8655 - Frequently Asked Questions