FAQs - Individual Income Tax

How should an employer withhold Ohio income tax from the nonresident civilian spouse of a military servicemember?

Employers should see the FAQs under the “Employer Withholding” subheading for more information on their withholding requirements for military servicemembers and their civilian spouses.

A servicemember who is exempt from Ohio income tax under federal law should request an exemption from Ohio withholding by submitting Ohio form IT 4 MIL to his/her employer.

The civilian spouse of a servicemember, who is exempt from Ohio income tax under federal law, should request an exemption from Ohio withholding from his/her employer by submitting Ohio form IT MIL-SP to said employer.

See R.C. 5747.06 and Ohio Adm. Code 5703-7-06.