Municipal Income Tax Withholding & Refund Q & A Guide

withholding requirements and raise other municipal tax issues. This Municipal Tax Q&A Guide (“Q&A Guide”) is provided to assist OSCPA members with understanding the post-2021 Ohio municipal income tax system withholding requirements and other potential municipal tax impacts resulting from hybrid working arrangements. The Q&A Guide is

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Ohio Employer Withholding Tax General Guidelines

tax.ohio.gov

Ohio Withholding Exemption Certificate: Each employee must complete an Ohio IT 4, Employee’s Withholding Exemption Certificate, or the employer shall withhold tax from the employee’s compensation without exemption. Ohio Withholding Tax Returns: Effective Jan. 1, 2015, in accor-dance with Ohio Administrative Code rule 5703-7-19, employers

  Employers, Ohio, Withholding, Ohio withholding, Ohio employer withholding

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