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.

How does an employer file the Ohio IT 3 and W-2 forms each January?

The employer is required to file the Ohio IT 3 and W-2 information that is prepared in the EFW2 layout required by the Social Security Administration for federal W-2. You can find the specifications for the filing of W-2 forms through magnetic media on our website,   , on the Employer Withholding Taxes page.