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.

When is an employee required to complete an Ohio IT 4?

An employee must complete the Ohio IT 4 if he or she is a newly hired employee.

An employee must complete a new Ohio IT if the number of exemptions previously claimed decreases or increases due to any one of the following:

  • Your spouse, for whom you have claimed an exemption, is divorced or legally separated, or is claiming their own exemption on a separate Ohio IT 4.
  • The support of a dependent, for whom you claimed an exemption, is taken over by someone else.
  • A dependent, for whom you have claimed an exemption, must be dropped for federal purposes.
  • The death of a spouse or a dependent for whom you have claimed an exemption. This does not affect your withholding until the next year, but a new certificate should be filed by December 1st of the year in which the death occurs. The Ohio IT 4 is available here.
  • Marriage, birth and/or adoption.

An employee must complete a new Ohio IT 4 if he or she moved to different school district.