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.

An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?

No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).

An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?

No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).

An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?

No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).

An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?

No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).

An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?

No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).

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