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 if an employer is located in a non-taxing school district?

Employers are required to withhold school district income tax from the employees based on the employee’s residence, not where they work.