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 me in June that he lives in a taxing district. Am I required to go back to January and withhold all tax due up to the current payroll?

Technically, you should go back to January. However, if this would be a burden for the employee and the employee agrees, you may start withholding from this point. Be sure to tell the employee that he is responsible for any tax due not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).