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.

How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?

An employee can only claim his/her natural dependents. This includes one exemption each for the employee, his or her spouse, and each dependent. Dependents are the same as defined in the Internal Revenue Code and as claimed on the taxpayer’s completed federal income tax return for the taxable year, or which the taxpayer would have been permitted to claim had he/she filed such a return.

If an employee claims more than their natural dependents or claims to be exempt from Ohio withholding, the employer is required to withhold Ohio income tax giving the employee zero exemptions. This results in the maximum amount of tax deducted. For detailed information regarding this subject, see our information release at the link below.

IT 2001-01 - Proper Completion of Form IT-4 - August 31, 2001