USA State Taxes

OHIO (OH)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding	Tables		Ohio Department of Taxation (Tax tables) Register as withholding agent electronically through Ohio Business Gateway (OBG)	All thresholds include School District Income Tax (SDIT). Determined each year by combined state & school district taxes withheld during look-back period (12 mth period ending 30-Jun of preceding calendar year). School District tax remitted separately. See local withholding taxes below. Quarterly - Combined withholding $0-$2,000 during look-back period. Due last day of following month. New filers use quarterly. Monthly - Combined withholding $2,000.01 - $83,999.99. Due 15 days after month end. Partial-Weekly EFT $84,000 and over (1-Jul to 30-Jun prior year). Due within 3 banking days from end of each partial-weekly period in which the employer had payroll. Must also file IT-942 for each calendar quarter. Online payment through Ohio Business Gateway (OBG)	Forms and Withholding Tax General Guidelines Register - IT-1 Remittance form IT-501 Annual Reconciliation form IT-941 IT-4 Fill-in (instead of W-4)
Supplemental Wage / Bonus Rate	3.5%

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

Tables

Ohio Department of Taxation (Tax tables)

All thresholds include School District Income Tax (SDIT). Determined each year by combined state & school district taxes withheld during look-back period (12 mth period ending 30-Jun of preceding calendar year). School District tax remitted separately. See local withholding taxes below.

Quarterly - Combined withholding $0-$2,000 during look-back period. Due last day of following month. New filers use quarterly.

Monthly - Combined withholding $2,000.01 - $83,999.99. Due 15 days after month end.

Partial-Weekly EFT $84,000 and over (1-Jul to 30-Jun prior year). Due within 3 banking days from end of each partial-weekly period in which the employer had payroll. Must also file IT-942 for each calendar quarter.

Online payment through Ohio Business Gateway (OBG)

Forms and Withholding Tax General Guidelines

Remittance form IT-501

Annual Reconciliation form IT-941

IT-4 Fill-in (instead of W-4)

Supplemental Wage / Bonus Rate

3.5%

Notes:

OH has a reciprocal agreement with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$9,000	Unchanged from 2023	Ohio Department of Job and Family Services (ODJFS)	Wage Detail and the Quarterly Summary are both contained on the same form. (JFS-20125). Quarterly reports must be filed no later than the last day of the first month following the close of the calendar quarter being reported. If you are an employer with an active employer account with ODJFS, you may file electronically at either the Employer Resource Information Center (ERIC) or at the Ohio Business Gateway (See link under SIT).	Reporting forms Unemployment Compensation Quarterly Tax Return form - JFS-20125
Employee Deduction	None
Employer Tax Rate	0.4 – 10.10%	Changed from 2023
New Employment Rate - Standard	2.7%	Unchanged from 2023
Voluntary Contribution Permitted	Yes

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. Registration Electronic Reporting	User Guides

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

Registration

Electronic Reporting

User Guides

LOCAL WITHHOLDING TAXES

Description	Amount	Website	Deposit Method / Frequency / Threshold	Forms
City & Village Income Tax	Contact each municipality.	Links to Municipalities with Income Tax	Income tax withholding can be paid for most of municipalities through Ohio Business Gateway.	Contact each municipality.
City of Columbus Income Tax	See website	Register for City Tax Account - Online (IT-47) Columbus Income Tax Division	Efile by Easy File or Payment Portal. Must have city assigned PIN to Efile.	Employer Tax Forms Semi-monthly or Monthly Deposit - IT-15 Quarterly Return- IT-11
City of Cleveland Income Tax	Tax Rates	Business Registration - see forms Tax Rates	Semi - monthly if withholding in the previous calendar year exceeded $11,999 or if the amount required to be withheld during any month of the preceding calendar year exceeded $1,000. Subject to municipal tax ordinance. Payments withheld for 1st-15th due 3rd banking day after 15th; 16th - month end, due 3rd banking day after month end. Monthly if withholding in the previous calendar year exceeded $2,399 or if the amount required to be withheld during any month of the previous calendar quarter exceeded $200 . Employers can remit quarterly if withholding under the thresholds described for monthly filers. Due last day of month following calendar quarter.	Central Collection Agency (CCA) Tax Forms Withholding form CCA-102
Regional Income Tax	Tax Rates	Regional Income Tax Agency Tax Rates	Taxpayer Portal - MyAccount	Business Forms Business Registration Form 48 Form 11
Ohio School District Income Tax	Flat rates. See website	Rate and School District income tax withholding Instructions	Quarterly - combined < $2000 Monthly - combined > $2000 (Follows SIT) Partial weekly - not required (EFT) not required. Payment - Ohio Business Gateway (OBG)	Register - IT-1R Payment form - SD-101 Annual Reconciliation - SD-141 IT-4 (See SIT)

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024