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.

I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?

You must withhold Ohio income tax from the compensation that the employee earned in Ohio, unless the employee is a legal resident of one of the five states with which Ohio has signed a reciprocity agreement. These states are Indiana, Kentucky, Michigan, Pennsylvania and West Virginia.