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.

Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?

You use the same taxable wage base that you use for Ohio withholding, which usually excludes these items.