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 does an employer need to register as a school district withholding agent?

If the employer has an employer withholding account, they are already registered for Ohio school district withholding. The employer uses the same account number and file the appropriate school district employer withholding forms on the Ohio Business Gateway (SD 101 for payments and SD 141 for annual reconciliation).