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.

My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?

Yes. As an employer, you must withhold Ohio income tax from your employees’ wages. The federal tax exemption does not apply to employment taxes.