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.

Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?

For Ohio state income tax purposes, we conform to the federal definition of compensation. This includes all wages, salaries, tips, bonuses, commissions, etc. paid to an employee.