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Electronic filing is mandatory for employer withholding and employer withholding school district tax accounts.

Please visit the following links for the instructions or online filing with the Ohio Business Gateway:

Ohio Business Gateway

Beginning tax year 2020, the Employer Withholding and School District Withholding Instructions have been combined into one document.

Tax Year 2020

Employer Withholding Instructions:

Tax Year 2018

Tax Year 2019

School District Withholding Instructions:

Tax Year 2018

Tax Year 2019

For additional information, click here.