Ohio Department of Taxation Employer Withholding Taxes

Table of Contents

With rare exception, employers that do business in Ohio are responsible for withholding Ohio individual income tax from their employees' pay. Ohio employers also have the responsibility to withhold school district income tax from the pay of employees who reside in a school district that has enacted such a tax.

More details on employer withholding is available below.

Special note: The state income tax withholding tables have not changed for 2010. The tables issued effective Jan. 1, 2009 will continue to apply to 2010 and future years.

Key resources

• General guidelines — An introduction to Ohio employer withholding responsibilities.

• 2010 withholding resources:
  • Income tax withholding instructions (2010)
  • School district income tax withholding instructions (2010)
  • School district tax rates (2010)
  • Due dates & payment schedule (2010)

• 2009 withholding resources:
  • Income tax withholding instructions (2009)
  • School district tax rates (2009)
  • Due dates & payment schedule (2009)
  • 2009 W-2 Magnetic Media Specifications
  • 2009 Form IT-3 (Due March 1, 2010)

• Withholding tables:
  • Current tables (Jan. 1, 2009 forward)
  • Jan. 1, 2008 through Dec. 31, 2008
  • Oct. 1, 2006 through Dec. 31, 2007
  • Jan. 1, 2006 through Sept. 30, 2006
  • 2005 and prior year tables
  • Computer formula for school district income tax withholding

Other resources

• Electronic registration — Register online through the Ohio Business Gateway (OBG) and obtain your license/registration immediately. Note: You must first register to use OBG
• Forms — A complete database of state tax forms and instruction booklets is available here.
• Frequently asked questions
• Information releases — Information releases are technical advisories that offer detailed explanations of the laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation.
• Interest rates — The interest rate that applies to overdue taxes changes each year.
• Pay by credit card
• Rules — This page includes information on current and proposed administrative rules of the Department of Taxation.
• Voluntary disclosure — This program is designed for taxpayers who believe they have outstanding tax liabilities and wish to resolve them.
• Closing a business — There are certain tax responsibilities associated with closing a business. Learn more here.
• Contact us