Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

How does Ohio treat the income tax withholding on prizes (either money, goods, or services) awarded through raffles and other charitable fundraisers?

Ohio does not require withholding taxes to be taken out of prize winnings for non-profits. This would apply to churches, schools, and other charities that are permitted to issue W-2Gs to the winner. A copy of the W-2G must be provided to Ohio residents for year-end tax filing purposes.