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

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The penalty for failure to pay the tax deducted and withheld from employees’ wages by the due date may be 50% of the tax due, unless you can show you did not pay for a reasonable cause and it was not a deliberate act. If a return (Ohio form IT 501 and/or Ohio form IT 941) is not fi led, or is fi led after its due date, the penalty may be the greater of $500 or 35% of the tax due. What Records Must I Keep and How Long Must I Keep Them? Every employer required to withhold tax must maintain a current, accurate record of all persons subject to the tax. Records must include: 1. Amounts and dates of all compensation paid subject to withholding. 2. Names, addresses, school district of residence and Social Security numbers of all employees receiving such compensation (IT 4). 3. Periods of employment, including periods during which compensation was paid while absent due to sickness or injury. 4. Amount of compensation paid by pay period. 5. Copies of annual returns fi led with the Ohio Department of Taxation. You must maintain these records for at least four years. Electronic Filing Electronic fi ling is available for all Ohio employers through the Ohio Business Gateway. The Ohio Business Gateway is a Web site that enables employers to electronically fi le returns with several Ohio agencies.You must register at obg.ohio.gov to use the online system. Employers who are required to fi le Ohio withholding reports with the Ohio Department of Taxation may use the Ohio Business Gateway to fi le and pay their returns. Payments may be made by ACH debit or by credit card. - 34 -
Withholding Tax Exhibits Exhibit 1 Ohio Form IT 1, Combined Application for Registration as an Ohio Withholding Tax/School District Withholding Tax Agent........................................................................................................................ 36 Exhibit 2 Ohio Form IT 4, Employee’s Withholding Exemption Certifi cate ....................................................... 37 Exhibit 3 Ohio Form IT 4NR, Employee’s Statement of Residency in a Reciprocity State ............................... 38 Exhibit 4 Employer’s Ohio Income Tax Withholding Tables .........................................................................39-50 Exhibit 5 Ohio Form IT 501, Employer’s Payment of Ohio Tax Withheld .......................................................... 51 Exhibit 6 Employer Withholding Tax Due Dates................................................................................................ 52 Exhibit 7 Ohio Form IT 2, Wage and Tax Statement ......................................................................................... 53 Exhibit 8 Ohio Form IT 3, Transmittal of Wage and Tax Statements ................................................................ 54 Exhibit 9 Ohio Form IT 941, Employer’s Annual Reconciliation of Income Tax Withheld ................................. 55 Exhibit 10 Ohio Form IT 941X, Amended Ohio Employer’s Annual Reconciliation of Income Tax Withheld ...... 56 - 35 -
Page 1: hio hio 2012 The Small Business Wor
Page 5 and 6: Contents Sales and Use Tax Section
Page 7: Sales and Use Tax Section
Page 10 and 11: What Sales Are Exempted/Excepted fr
Page 12 and 13: TeleFile Filing is available by tel
Page 14 and 15: Services Subject to Sales Tax in Oh
Page 16 and 17: Sales to churches. [5739.02(B)(12)]
Page 18 and 19: Sales to direct marketing vendors o
Page 20 and 21: 5703-9-56 Streamlined sales and use
Page 22 and 23: (H) The following forms are incorpo
Page 24 and 25: tax.ohio.gov Sales and Use Tax Unit
Page 26 and 27: incorporation into real property in
Page 28 and 29: Identifi cation of Contract: Contra
Page 30 and 31: Vendors’ Licenses and Registratio
Page 32 and 33: Statewide Cumulative Filer Allows a
Page 34 and 35: Food Service - Equipment and Suppli
Page 36 and 37: Vendor’s license number TIN Name
Page 38 and 39: TeleFile Instructions TeleFile Requ
Page 41 and 42: What Is Ohio Withholding Tax? The O
Page 43: not submitted electronically, the O
Page 47 and 48: 1. For state purposes, an individua
Page 49: Employer’s Ohio Income Tax Withho
Page 52 and 53: and the wages are: more than but no
Page 56 and 57: and the wages are: more than Withho
Page 62 and 63: If Taxable Wage Is: (Effective Jan.
Page 64 and 65: P.O. Box 347 Columbus, OH 43216-034
Page 66 and 67: Using the U.S. Post Offi ce: Using
Page 68 and 69: IT 941X Rev. 12/06 Name Address Cit
Page 71 and 72: What Is School District Income Tax?
Page 73 and 74: “CORRECTED BY EMPLOYER” and one
Page 75 and 76: What Are My Responsibilities as an
Page 77 and 78: School District Income Tax Employer
Page 79 and 80: School Districts With an Income Tax
Page 81 and 82: IT 1R Ohio Department of Taxation R
Page 83 and 84: Employer’s Payment of School Dist
Page 85 and 86: Using the U.S. Post Offi ce: Using
Page 87 and 88: Ohio Withholding Account No. A Scho
Page 89 and 90: INSTRUCTIONS: For all active school
Page 91: Commercial Activity Tax Section
Page 94 and 95:
Alternatively, taxpayers may regist
Page 96 and 97:
Commercial Activity Tax Exhibits Ex
Page 98 and 99:
Federal employer identifi cation nu
Page 100 and 101:
CAT 1 Schedule B Rev. 5/11 P.O. Box
Page 102 and 103:
CAT account number Use only UPPERCA
Page 104 and 105:
CAT account number Please do not us
Page 106 and 107:
CAT AR Rev. 3/12 ADD/REMOVE a Membe
Page 108:
Please do not use staples. Quarter
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