The Small Business Workshop - Ohio Department of Taxation - State ...

Walk-in Help
Ohio Department of Taxation
Taxpayer Service Center
4485 Northland Ridge Blvd.
Columbus, Ohio 43229-6596
Written Correspondence
Ohio Department of Taxation
Taxpayer Services Division
P.O. Box 182215
Columbus, OH 43218-2215
After Applying as an Ohio Employer Withholding Agent, What Forms Must Be
Completed?
A. Ohio Form IT 4, Ohio Employee’s Withholding Exemption Certifi cate
Each employee must complete Ohio form IT 4, Withholding Exemption Certifi cate, which the employer
keeps in their fi les. If the employee does not fi ll out an IT 4, the employer shall withhold tax from the
employee’s compensation without exemption.
B. Ohio Form IT 501, Ohio Quarterly or Monthly Withholding Tax Payment Coupon Book
The employer will receive a book containing the necessary withholding forms based on the 12-month
period ending June 30 of the preceding calendar year.
Employers subject to withholding must make quarterly or monthly payments (excluding EFT) on Ohio
form IT 501 to the Ohio Department of Taxation with remittance made payable to the Ohio Treasurer of
State in the amounts required to be withheld.
Quarterly payments must be remitted by coupon no later than the last day of the month following the
end of calendar quarter if during the 12-month period ending June 30 of the preceding calendar year less
than $2,000 was withheld.
Monthly payments must be remitted by coupon no later than 15 days following the end of each month if
during the 12-month period ending June 30 of the preceding calendar year, the withholding was greater
than $2,000 but less than $84,000.
C. Annual Reports
1. Ohio Form IT 2 (or Combined W-2 or 1099R), Wage and Tax Statement
On or before Jan. 31 of each calendar year, employers required to withhold shall furnish to all employees
on whom tax was or should have been withheld two copies of the report of compensation paid
during the calendar year and of the amount deducted and withheld as tax. Employers may use Ohio
form IT 2 or optional federal form W-2, referred to as “Combined W-2” or “1099R.”
2. Ohio Form IT 941, Employer’s Annual Reconciliation of Income Tax Withheld
All employers required to withhold in the current year must fi le Ohio form IT 941, Annual Reconciliation,
no later than Jan. 31 of the next calendar year.
3. Ohio Form IT 942, Employer’s Annual Reconciliation of Income Tax Withheld
An employer who remits through electronic funds transfer (EFT) must submit Ohio form IT 942, Employer’s
EFT Quarterly Reconciliation of Income Tax Withheld, no later than the last day of the month
following the end of the calendar quarter. EFT fi lers are not required to fi le the IT 941.
4. Ohio Form IT 3, Transmittal of Wage and Tax Statements
All employers required to withhold shall fi le with the Ohio Department of Taxation on or before the
last day of February of the succeeding calendar year a copy of Ohio form IT 3. Employers are no
longer required to send us paper copies of the IT 2 or federal forms W-2 or 1099-R. However, you are
required to maintain these records for a period of four years from their due date. If the information is
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