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.

I obtained a new federal employer’s identification number (FEIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?

You cannot continue to use the Ohio withholding number.

If a new FEIN is issued, you must apply for a new Ohio withholding number that corresponds with the new FEIN.

You can obtain a new Ohio withholding number by calling our Registration Unit at 1-888-405-4089, or registering for a new withholding number online through the Ohio Business Gateway (OBG) or by completing and submitting the Ohio IT 1.

Also, you will need to close the withholding account for the prior business, including filing all payroll tax returns up through the date of closure.