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.

My school district withholding for this month is only $1.95. Can I file and remit this quarterly?

Your combined Ohio and school district withholding tax liability determines your filing frequency. If your combined liability exceeded $2,000 in the twelve-month period that ended on June 30th of the preceding calendar year, you must file and remit monthly. This includes partial-weekly filers who are required to remit state income tax withheld by electronic funds transfer (EFT).  All others file quarterly.