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Employer Withholding

Employer Withholding

If you elect to voluntarily collect and remit withholding on retirement income, you must register for a separate Ohio withholding account from the Ohio withholding account you use to remit your payroll taxes for your company’s employees. When registering for an additional withholding account, you should use the same FEIN that you use for your current withholding account.

To establish an additional withholding account, you must request a registration form by emailing EWT@tax.state.oh.us and providing a brief explanation of the reason for your request in the body of the email. If the Department determines that a separate account number is necessary based on your explanation, you will be provided with the registration form to fill out and return to the Department.

The Ohio Attorney General’s office (AGO) issues a Release of Satisfaction letter when the assessments are paid or satisfied. You will need to contact the AGO's office regarding your request.

Their contact information is:

Attorney General's Office
150 E. Gay St. 21st Floor
Columbus, OH 43215-3100

1-614-466-8360 or 1-614-752-7541

Yes. As an employer, you must withhold Ohio income tax from your employees’ wages. The federal tax exemption does not apply to employment taxes.

If the employer does not perform the withholding, they can be liable for failure to withhold/file/pay penalties.

Ohio Revised Code section 5747.07(H) requires that the employer’s successor withhold enough purchase money to cover the amount of the taxes, interest and penalties due and unpaid, until the former owner provides a receipt from the tax commissioner showing that the taxes interest and penalties have been paid or a certificate that no such liability is due. If purchase money is not withheld, the buyer can be held personally liable for the Ohio withholding tax liabilities of the seller.

You can send an email to the bulk file team at the following email address and someone will contact you regarding your situation.

bulkfileEWT@tax.state.oh.us

All payroll providers and employer withholding return submitters are invited to explore bulk filing as an electronic means of compliance regardless of the number of clients being represented.  However, bulk fililng is not mandatory at this time.

No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required to withhold and remit school district income tax from employees who reside in a taxing school district.

The employer must file their school district withholding returns according to their assigned filing frequency. If the employer is unsure of their filing frequency, they may contact the Ohio Department of Taxation at 1-888-405-4039 for verification.

If no tax is being withheld, please provide us with the facts in writing and include a copy of your most recent W-2 or paystub, and submit this to the Ohio Department of Taxation, Employer Withholding Unit, P.O. Box 2476, Columbus, OH  43216-2476 and we will investigate.

Until you confirm that your employer is withholding school district tax, you may chose to make an estimated payment of school district income tax using form SD 100ES. This form is available on our website at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.

Since 2015, with few exceptions, all employer withholding returns and payments are required to be made electronically.  The Ohio Department of Taxations preferred method of electronic filing is through the Ohio Business Gateway. Alternative filing options include using Electronic Funds Transfer through the Ohio Treasurer of State.

Use the Ohio withholding tables to determine the amount of tax to withhold from the employee’s pay. The Ohio employer’s withholding tax tables can be located on our website at the following link: Employer Withholding: Table of Contents. The tables are set up by payroll periods (daily, weekly, bi-weekly, semi-monthly, and monthly) and the percentage method.

No. The employer is required to start withholding school district tax when notified by the employee submitting the form Ohio IT 4. The employee is responsible for any tax due that was not paid through withholding when he files his Ohio SD 100, School District Income Tax Return, when it is due (usually by April 15th).
No, bulk filing is an electronic means of submitting employer withholding filings.  Utilizing this method of filing is not mandatory.

Amounts excluded from federal wages, tips and other compensation are also excluded for Ohio income tax purposes. However, premiums on life insurance amounts in excess of $50,000 that are included in federal wages should also be included in state wages as reported in box 16 of an employee’s W-2 form.

Please note that Ohio income tax withholding is not required on the cost of group-term life insurance that is included in the employee’s income.

Ohio has a reciprocity agreement with the five states that border Ohio. These five states are Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. The reciprocity agreements provide that Ohio will not impose state income tax on the salaries, wages, tips and commissions of residents of these five states. Employees of these states that work in Ohio should complete the Ohio IT 4, Employee's Withholding Exemption Certificate. Specifically, section III.

Note: The reciprocity agreements do not apply to compensation paid to Ohio nonresident investors that hold a 20% or more interest in a pass-through entity, where the pass-through entity has nexus in Ohio. This compensation is reclassified as a distributive share of income and is not considered wages (please refer to the instructions for the Ohio IT 1040 for more information on this item).

The Ohio Department of Taxation only requires 1099 forms that reflect Ohio income tax withholding, such as forms 1099R, to be sent to us.

Please review the 1099 specifications on the Employer Withholding Divisions page. 

Employers are required to withhold school district income tax from the employees based on the employee’s residence, not where they work.

Ohio IT 4 is an Ohio Employee Withholding Exemption Certificate. The employer is required to have each employee that works in Ohio to complete this form. The employee uses the Ohio IT 4 to determine the number of exemptions that the employee is entitled to claim, so that the employer can withhold the correct amount of Ohio income tax. The employee must also indicate their school district of residence so that the employer can withhold school district income tax (if the employee lives in a school district that has an income tax).

The employee provides the completed form to their employer and the employer retains all Ohio IT 4s. Upon request, the employer is to make these forms available to the Ohio Department of Taxation.

No. You are not required to file the Ohio IT 501 for the quarter if you do not have income tax withheld for that quarter.
Your business is responsible for collecting and remitting employer withholding and school district withholding (if applicable) for the portion of the year an employee works for you. Thus, you must begin collecting and remitting withholding beginning with effective date of the merger.

When filing your withholding returns, you should only include amounts deducted and withheld from employees while working for your business. Your IT 941 and SD 141 should not include withholding amounts or W-2 information for withholding collected and remitted by the previous business.

Each entity involved in the merger is responsible for issuing and submitting wage statements (W-2’s and/or 1099’s) for liabilities reported under their respective federal employer identification numbers (FEINs).

See R.C. 5747.07(F).

Yes. The Ohio Revised Code section 5747.07(G) provides that an employee of a business entity or trust having control of or charged with the responsibility of filing the withholding tax return and making payment shall be personally liable for failure to file the return or pay the tax due as required by this section.

The personal liability includes any penalty and interest that accrue on the unpaid tax liability, as was affirmed by the Ohio Supreme Court in Soltesiz v. Tracy 663 N.E. 2d 1273, 75 Ohio St. 3d 477.

For further guidance, see Ohio Administrative Code 5703-7-15.

No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required to withhold and remit school district income tax from employees who reside in a taxing school district.

If the employer has an employer withholding account, they are already registered for Ohio school district withholding. The employer would use the same account number and file the appropriate school district employer withholding forms on the Ohio Business Gateway (SD 101 for payments and SD 141 for annual reconciliation).

Ohio Revised Code section 5747.06€ states that the employer must request that each employee furnish the name of the employee’s school district of residence. Each employee should provide the employer with a completed Ohio IT 4 with sufficient and correct information to enable the employer to withhold the school district income tax. 

A business needs to register as soon as they discover that have an employee(s) living in a taxing school district. If the business already has a employer withholding account, the business would use the same account number and file the appropriate employer withholding school district forms (SD 101 and SD 141).
The five reciprocity states that share a border with Ohio are Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.
All money disbursed after an employee's death (including wages, vacation pay, and other compensation paid, etc.) is exempt from Ohio withholding taxes.

More information on this topic can be located in the 'General Instructions for Forms W-2 and W-3' on the IRS website.

Complete the BA UF (Business Account Update Form) to update information for Employer/School District withholding, Sales, Excise, Commercial Activity, Financial Institutions, Petroleum Activity and Wireless 911 taxes.

Employers who utilize the W-2 Upload Feature on the Ohio Business Gateway are no longer required to submit an IT 3 to the Ohio Department of Taxation.  Additional details regarding employer withholding filing requirements can be found here.

All employers are required to file and pay electronically through Ohio Business Gateway (OBG) [O.A.C. 5703-7-19]. Employers must register their business and may apply for an employer withholding tax account number through OBG.

Please refer to the Ohio Business Gateway for more information.

You use the same taxable wage base that you use for Ohio withholding, which usually excludes these items.
No. School district tax calculations differ depending on whether the school district is a traditional tax base school district or an earned income only base school district. Refer to the school district tax rates located on the last page of the School District Income Tax Withholding Instructions on our website under Employer Withholding.

 

An employer’s filing frequency for state income tax withholding is determined each calendar year by the combined amount of state and school district taxes that were withheld or required to be withheld during the 12-month period ending June 30 of the preceding calendar year (i.e., total state and school district income tax withheld for 7/1/19 – 6/30/20 will determine the 2021 filing frequency).

The 2009 amendment to the federal Servicemembers Civil Relief Act provides that if a servicemember and his/her spouse are domiciled in the same state, their domicile does not change when they move to another state pursuant to the servicemember's military orders. You and your employee should complete the Ohio IT MIL-SP to keep on file. You may need to send a copy to the Ohio Department of Taxation upon request. If you have an eligible military spouse working for you, you are not required to withhold Ohio income tax nor report their wages to the Ohio Department of Taxation. You should determine what the withholding and reporting requirements are for their state of domicile and comply accordingly.

For federal income tax purposes, the employee’s income must be withheld following the normal business rules.

Note that the Ohio IT MIL-SP asks the employee to provide a copy of the spousal military ID card that was issued to the employee by the Department of Defense.

The Ohio IT MIL-SP applies only to Ohio state income taxes. Municipal income tax in Ohio is not administered by the state. It is administered separately by each municipality that has enacted a tax. Questions about municipal income tax should be directed to the appropriate municipality.

For more information:

You can reach us by email at Military-Info@tax.state.oh.us. Our toll-free number for individual taxpayer inquiries is 1-800-282-1780 and the toll-free number for forms is 1-800-282-1782.

Use Box 20 on the W-2. Report the amount of tax withheld and identify the school district by its four-digit number and school district name.

The employer must canvass your employees to find out what district each employee lives in. After that, the employer may rely on new employees completing the Ohio IT 4 exemption form and current employees updating their exemption form. Do not use the federal W-4 exemption form for Ohio or school district purposes.

The employee can go to the Ohio Department of Taxation website to locate an online resource called The Finder. The employee enters their street address and The Finder will provide the school district information. The employee can also contact their county board of elections or county auditor. Either agency should be able to identify the employee's school district of residence based on the street address.

No. Filing the withholding payment through the Treasurer of State fulfills the taxpayer’s IT 501 filing requirement.

An overpayment during the current year remains as filed and you would decrease the tax amount for the following month or any future month during the same year. If you discover an overpayment after the year closes, request for the refund on the annual reconciliation form IT 941.

Yes. Due to the reciprocity agreements that Ohio has with its border states, you are not required to withhold Indiana income tax from employees’ wages who are Ohio residents. However, you should withhold Ohio income tax from their wages.

The rate is at least 3.5% percent. Ohio Administrative Code 5703-7-10 provides that withholding agents must withhold at least 3.5% on supplemental compensation such as bonuses, commissions, and other nonrecurring types of payments other than salaries and wages.
For Ohio state income tax purposes, we conform to the federal definition of compensation. This includes all wages, salaries, tips, bonuses, commissions, etc. paid to an employee.

The employer must canvass your employees to find out what district each employee lives in. After that, the employer may rely on new employees completing the Ohio IT 4 exemption form and current employees updating their exemption form. Do not use the federal W-4 exemption form for Ohio or school district purposes.

The employee can go to the Ohio Department of Taxation website to locate an online resource called The Finder. The employee enters their street address and The Finder will provide the school district information. The employee can also contact their county board of elections or county auditor. Either agency should be able to identify the employee's school district of residence based on the street address.

A resident of Indiana, Kentucky, Michigan, Pennsylvania or West Virginia who had Ohio state income tax erroneously withheld from their wages during the preceding calendar year can file an Ohio IT 1040 to request their refund.

The reciprocity wages earned in Ohio should be deducted on line 12 of the Schedule A of the Ohio IT 1040, then carry over the total Schedule A deduction to line 2b on the IT1040.  (Please note: line 38 of Schedule A should match line 2b of the IT1040).  Please include a copy of hte Schedule A with your return.  

Additionally note that individuals claiming refunds due to Ohio tax withholding on reciprocity wages should not file the Ohio IT AR, Application for Personal Income Tax Refund, but should file the Ohio IT 1040 as indicated above.

* CAUTION: The reciprocity agreements apply only to employee compensation. Therefore, a resident of a state that borders Ohio that has Ohio source income (for example, income from a trade or business derived from Ohio sources, rental income from property located in Ohio, etc.) cannot claim the reciprocity deduction nor nonresident credit with respect to that income but must pay Ohio income tax on that income.

Ohio Revised Code section 5747.06 requires withholding for personal and school district income tax.
While generally only one employer withholding account is necessary, it is possible to have multiple withholding accounts registered under the same FEIN.

A common example of when multiple withholding accounts are necessary is when a company collects and remits withholding on behalf of both its employees and its clients’ retirees (e.g. a company that is a retirement plan provider who withholds on distributions of retirement income for its clients’ retirees and also withholds payroll taxes for its own employees).

NOTE: If your company is opening a new location but still operating under the same FEIN, you do NOT need a new withholding account. You will simply add your new location’s employees to your current withholding account’s filings.

To establish an additional withholding account, you must request a registration form by emailing EWT@tax.state.oh.us and providing a brief explanation of the reason for your request in the body of the email. If the Department determines that a separate account number is necessary based on your explanation, you will be provided with the registration form to fill out and return to the Department.

Ohio income tax withholding is required on the amount of income included in wages, as required to be reported in box #1 on the federal W-2, resulting from a disqualifying disposition of stock.

No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required to withhold and remit school district income tax from employees who reside in a taxing school district.

Yes
In order for Ohio Department of Taxation (ODT) bulk file team to assist in locating payments, specific information regarding the date the filing was made and/ or filename must be provided.  Please contact your payroll provider and instruct them to contact the bulk file team directly at: bulkfileEWT@tax.state.oh.us.

 

The Ohio Department of Taxation strongly encourages all employers to submit their W-2 information to us electronically regardless of how many W-2 forms they issue.  Submitting electronically eliminates the need to file an IT-3.

Yes.  W-2 files must now be submitted online via the Ohio Business Gateway.  The option to submit W-2 information via CD has been eliminated.  Additional information regarding W-2 submission can be found here.  

 

Ohio Revised Code section 5747.062(A) requires the Ohio Lottery Commission to withhold Ohio income tax on every lottery prize payment that equals $5,000.00 or more regardless of the winner's state of residency. The lottery prize recipient must file the applicable Ohio income tax return, Ohio IT 1040 or Ohio IT 1041, calculate their tax due on the Ohio income, and claim the tax withheld by the Lottery Commission against the amount of Ohio income tax that is due.
The employer must file their school district withholding returns according to their filing frequency. If the employer is unsure of their filing frequency, they may contact the Ohio Department of Taxation at 1-888-405-4039 for verification.
If the pastor is considered to be an employee of the church, you must withhold.

If the pastor is considered self-employed by the IRS and as such in Ohio they would not be subject to income tax withholding. They would, however, be subject to the federal self-employment tax and in Ohio would be required to file estimated payments using the Ohio IT 1040ES with the appropriate social security number.

For further questions on this subject, refer to the IRS Publication 517, Ministerial Services.

The letter requests that supporting documentation be submitted with your request for refund. Please follow the instructions as stated in the letter.  Inquiries regarding specific documentation can be directed to EWT@tax.state.oh.us

Employers are generally required to withhold Ohio income tax on an employee’s compensation if it is earned “for personal services performed in this state.” See R.C. 5747.20(B)(1) and 5747.06. Thus, even if an employee lives in another state, if they work in Ohio, either part-time or full-time, the employer must withhold Ohio income tax from any wages the employee earns while working in Ohio. 

 

However, if the employee lives in Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia (the “reciprocity states”), the employer should not withhold Ohio income tax, even if that employee works at an Ohio location. The employer should instead withhold state income tax for the employee’s state of residence in this case. See R.C. 5747.05(A)(2) and 5747.06.

Click on the following link for information regarding our bulk file process.  /employer_withholding/PayrollServiceProviders.aspx

Please be advised that the entire procedure may take several weeks to a few months. You will need to use your current filing method until you are fully certified to be a bulk filer. Additionally, you must have an account set up with the Ohio Business Gateway, an ETIN (Electronic Transmitter Identification Number) assigned by the IRS, and, if you decide to pay through ACH Credit, register with the Ohio Treasurer of State to make electronic payments.

If you have any further questions or concerns, you may email the bulk file team at the email address: bulkfileEWT@tax.state.oh.us

Complete and return the Bulk Filing Registration form to OBG and, if the ability to make payments via ACH credit is desired, then also submit the ACH credit registration form to the Ohio Treasurer of State's office.  For additional information on the bulk file process please review the Bulk Filing Walkthrough Document

Ohio income tax withholding is required on the amount of income included in wages, as required to be reported in box #1 on the federal W-2, resulting from a disqualifying disposition of stock.

However, withholding is not required when an employee, who acquired stock pursuant to her/his exercise of a stock option, holds the shares for the appropriate holding period and then sells the stock.

Reason: the gain or loss from the sale is not W-2 wage income.

The PEO is the employer of record and should remit employer withholding tax using the PEO’s FEIN.

Your business is required to electronically file a final withholding annual reconciliation (either Ohio form IT 941 or IT 942) and submit all W-2 information to the Department of Taxation, within 15 days of closing the business or the merger. These filings should include withholding liabilities and payments for any portion of the year employees earned compensation from your business.

If your business withheld any school district income tax on behalf of your employees, then you must also file a final school district withholding annual reconciliation (Ohio form SD 141) and submit W-2 information to the Department of Taxation within the 15-day time frame referenced above.

Each entity involved in the merger is responsible for issuing and submitting wage statements (W-2’s and/or 1099’s) for liabilities reported under their FEIN.

Click here for more information regarding certain tax responsibilities that must be followed when closing a business in Ohio.

See R.C. 5747.07(H) and (F).

Use Box 20 on the W-2. Report the amount of tax withheld and identify the school district by its four-digit number and school district name.

Since 2013, these organizations are required to provide the Tax Commissioner with a report that contains information identifying the PEO’s or PEORE’s client employers. The PEO or PEORE is required to file an initial report within 30 days after commencing business in Ohio. After the PEO has filed their initial report, quarterly reports are to be filed for each subsequent calendar quarter. These reports are due by the last day of the month following the end of each calendar quarter. 

Information regarding the filing requirement and the instructions for filing the initial and subsequent reports can be found on the Ohio Department of Taxation website here.

Yes. Please see the Employer Withholding General Guidelines for more information.

Many of your questions can be answered by reviewing the school district income tax withholding instructions located on our website under Employer Withholding.

The tax is based upon the employee's residency. The location where the employee reports to works is not a factor for the school district income tax.
Yes. As an employer, you must withhold Ohio income tax from your employees’ wages. The federal tax exemption does not apply to employment taxes.
State recertification of taxable wages is administered by the Ohio Department of Job & Family Services. Their telephone number is 1-614-466-2319.

Please see the Ohio Employer Withholding Tax Guidelines available on the Employer Withholding: Table of Contents page.

Yes, the registration form provides for both primary and secondary business and technical contacts. E-mail addresses can include distribution e-mail address. The registration form asks for Primary/Secondary business contact and Primary/Secondary technical contact.

Bulk filers may provide as many (or as few) contacts as desired. In the event of an issue or problem, more contacts make it less likely that any one contact's absence will adversely affect the ability to communicate.

You can use your American Express, Discover/NOVUS, MasterCard, or Visa credit card to pay your withholding tax liability.

Credit card payments may be made through the Ohio Business Gateway (OBG) or over the Internet by visiting the ACI Payments, Inc. website at www.acipayonline.com or by telephone at 1-800-2PAY-TAX. There is a service fee charged by ACI Payments Inc. for using this service.

For more information regarding credit card payments please use the link below to Taxation's webpage:

Business Tax - Credit Card Payments Now Accepted

No. Pursuant to R.C. sections 5747.06 and 5747.07, all employers are required to withhold and remit school district income tax from employees who reside in a taxing school district.
Payment by EFT:

If your payment was attempted by EFT, then you should call the Ohio Treasurer of State’s office at 1-877-EFT-OHIO (1-877-338-6446).

Payment by OBG:

Submit a payment by using the Payment Only option for the period in question. Do NOT file another return with payment.

You must contact the Tax Release Unit at 1-855-995-4422 or you may mail your request to the following address or fax to 1-206-984-0378:

Ohio Department of Taxation
Tax Release Unit
PO Box 182382
Columbus, OH  43218-2382

Please use the “Finder” by clicking here. It will provide the school district tax rate for that address. It is also possible to check the employee’s address on their county auditor website for their school district information.
Please contact the IRS so that they can determine whether an employer-employee relationship exists. If the IRS verifies that an employer-employee relationship exists, then the employer must withhold Ohio income tax on compensation paid to the employee.
If you remitted your payment by EFT, your transaction can generally be reversed if you notify the Ohio Treasurer of State’s office at 1-877-EFT-OHIO (1-877-338-6446) within 24 hours of your transmission. After 24 hours, you may make the appropriate adjustments on future returns.

Employers are not required to withhold Ohio income tax for an employee who lives and works in another state, even if the work is performed for an Ohio company. The employer should consult the laws and rules of the employee’s resident state related to withholding income tax for that state. See R.C. 5747.06.

An employer is not required to withhold Ohio income tax from payments made to an independent contractor. An independent contractor can request that the employer withhold income taxes from the payments made to the independent contractor, however the employer is not required to comply with that request.
No. The employer must remit the school district tax using the Ohio SD 101.

No. You cannot continue to use the Ohio withholding number.

If a new FEIN is issued, you must register your new FEIN on the Ohio Business Gateway (OBG) to apply for a new Ohio withholding number that corresponds with the new FEIN. If you need further assistance with your registration, call our Registration Unit at 1-888-405-4089.

The employer must file both a final Ohio IT 941 and submit W-2 files on OBG for the prior FEIN and submit a Business Account Update Form (BA UF).  Additional information regarding W-2 submission can be found here

Paper employer withholding and school district withholding forms are no longer available.  Electronic filing has been mandatory since 2015.  Taxpayers and tax preparers who fail to adhere to the mandate may be subject to a penalty.

An employee must complete a new Ohio IT 4 within 10 days if the number of exemptions previously claimed changes, due to any one of the following:

  • Your spouse, for whom you have claimed an exemption, is divorced or legally separated, or is claiming their own exemption on a separate Ohio IT 4.
  • The support of a dependent, for whom you claimed an exemption, is taken over by someone else.
  • A dependent, for whom you have claimed an exemption, must be dropped for federal purposes.
  • The death of a spouse or a dependent for whom you have claimed an exemption. This does not affect your withholding until the next year, but a new certificate should be filed by December 1st of the year in which the death occurs.
  • Marriage, birth and/or adoption.

An employee must complete a new Ohio IT 4 if he or she moved to different school district. The Ohio IT 4 is available here.

Yes. You must withhold Ohio income tax. Your company is transacting business in Ohio since you have an employee working in Ohio.

You cannot use a flat rate for Ohio income tax withholding, except on supplemental compensation where the minimum rate is 3.5%.

If the employer pays through the Ohio Business Gateway (OBG), their banking information is not automatically stored in the system. The Gateway now allows users to elect to store the banking information or enter it every time a payment is made.

If the employer pays through the Ohio Treasurer of State, the employer’s banking information is not passed through to the Ohio Department of Taxation. Please visit the Ohio Treasurer of State’s website (www.tos.ohio.gov) for more information.

Ohio does not require withholding taxes to be taken out of prize winnings for non-profits. This would apply to churches, schools, and other charities that are permitted to issue W-2Gs to the winner. A copy of the W-2G must be provided to Ohio residents for year-end tax filing purposes.
Yes. An employee can elect to have additional withholding deducted by claiming fewer exemptions on the Ohio IT 4 or by requesting a specific additional amount of tax be withheld each pay period by indicating the additional amount on the Ohio IT 4.

An employee can only claim his/her natural dependents. This includes one exemption each for the employee, his or her spouse, and each dependent. Dependents are the same as defined in the Internal Revenue Code and as claimed on the taxpayer’s completed federal income tax return for the taxable year, or which the taxpayer would have been permitted to claim had he/she filed such a return.

If an employee claims more than their natural dependents or claims to be exempt from Ohio withholding, the employer is required to withhold Ohio income tax giving the employee zero exemptions. This results in the maximum amount of tax deducted. For detailed information regarding this subject, see our information release at the link below.

EW 2001-01 - Proper Completion of Form IT-4 - August 31, 2001

Please log into the Ohio Business Gateway account and submit a request via opening a Case.  Please provide the FEIN; Entity Legal Name; role in the company or submit a properly signed   “Withholding
Tax Payroll Service Company Authorization and Release form” (WT8655) if the request is for a client. 


The agency can provide a Tax Transcript to detail the filings and payments made on the account for a particular time frame (i.e. tax year 2018-tax year 2020).  Please submit the request electronically to PayrollProvidersEWT@tax.state.oh.us along with the appropriate documentation to verify authorization to represent the entity.


Additional Resources

Additional Resources