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 are available below.

Key resources

• W-2/1099 Information Page
• W-2's need to reflect the 4-digit school district number

• 2021 Withholding resources:
  • Ohio employer and school district withholding tax filing guidelines (2021)
  • School district tax rates (2021)
  • Due dates and payment schedule (2021)

• 2020 Withholding resources:
  • Ohio employer and school district withholding tax filing guidelines (2020)
  • School district tax rates (2020)
  • Due dates and payment schedule (2020)
  • 2020 W-2 Upload Specifications (2020)
  • 1099-R Upload Specifications (2020)
• 2019 Withholding resources:
  • Ohio employer and school district withholding tax filing guidelines (2019)
  • School district tax rates (2019)
  • Due dates and payment schedule (2019)
  • 2019 W-2 Upload Specifications (2019)
  • 1099-R Specifications (2019)
• 2018 Withholding resources:
  • Income tax withholding instructions (2018)
  • School district tax rates (2018)
  • School district income tax withholding instructions (2018)
  • Due dates and payment schedule (2018)
  • 2018 W-2 Magnetic Media Specifications
• Withholding Tables: Other resources:
  • Sept. 1, 2021 through Dec 31, 2021 NEW!
  • Jan 1, 2020 through  Aug. 31, 2021
  • Jan. 1, 2019 through Dec. 31, 2019
  • Aug. 1, 2015 through Dec. 31,2018
  • July 1, 2014 through July 31, 2015
  • Sept. 1, 2013 through June 30, 2014
  • Jan. 1, 2009 through Aug. 31, 2013
  • Jan. 1, 2008 through Dec. 31, 2008
  • Oct. 1, 2006 through Dec. 31, 2007
  • Jan. 1, 2006 through Sept. 30, 2006
  • Computer formula for school district income tax withholding
• Resources for Payroll Service Providers and Bulk Filers
  • Electronic Filing Mandate:Rule 5703-07-19
• Professional Employer Organizations (PEO) — These entities are required to submit a quarterly report of their clients/ co-employers to the Department of Taxation. Information regarding the filing requirement is available here.
• Electronic registration — Register online through the Ohio Business Gateway (OBG) and obtain your license/registration immediately. Note: You must first register to use OBG.
• Employer Withholding forms- Must be filed Electronically via OBG!
• School District Withholding forms-Must be filed Electronically via OBG!
• Other Tax forms — A complete database of state tax forms and instruction booklets is available here.
• SD101 School District Withholding File Upload Instructions for Ohio Business Gateway
• 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.
• Responsible Party Assessment — Employees of government agencies concerned with delinquent tax collections of sales and use, employer withholding and motor fuel taxes who become aware of information that could form the basis of an assessment can request an assessment of a responsible party.
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