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.

Our company has an employee that works out of their home in Ohio. Are we required to withhold Ohio income tax on the employee’s compensation?

Yes. You must withhold Ohio income tax. Your company is transacting business in Ohio since you have an employee working in Ohio.