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 a business need to register as a school district withholding agent?

A business needs to register as soon as they discover that have an employee(s) living in a taxing school district. If the business already has a employer withholding account, the business would use the same account number and file the appropriate employer withholding school district forms (SD 101 and SD 141).