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.

Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?

Yes. Due to the reciprocity agreements that Ohio has with its border states, you are not required to withhold Indiana income tax from employees’ wages who are Ohio residents. However, you should withhold Ohio income tax from their wages.

Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?

Yes. Due to the reciprocity agreements that Ohio has with its border states, you are not required to withhold Indiana income tax from employees’ wages who are Ohio residents. However, you should withhold Ohio income tax from their wages.

Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?

Yes. Due to the reciprocity agreements that Ohio has with its border states, you are not required to withhold Indiana income tax from employees’ wages who are Ohio residents. However, you should withhold Ohio income tax from their wages.

Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?

Yes. Due to the reciprocity agreements that Ohio has with its border states, you are not required to withhold Indiana income tax from employees’ wages who are Ohio residents. However, you should withhold Ohio income tax from their wages.

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