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.

What happens if an employer does not properly withhold school district income tax from their employee’s compensation?

If the employer does not perform the withholding, they can be liable for failure to withhold/file/pay penalties pursuant to Ohio Revised Code section 5747.06.