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.

Is an employer required to withhold Ohio income tax from payments made to an independent contractor?

An employer is not required to withhold Ohio income tax from payments made to an independent contractor, unless the independent contractor requests tax to be withheld. Otherwise, withholding is only required on employee compensation.

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