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                   HowtoFileaRefundClaimforOhioEmployerWithholding                                                                                                                                             
                                                  andSchoolDistrictWithholdingTaxes                                                                                           
 
Ingeneral,thereareveryfewsituationsinwhichanemployershouldfileanOhioformWTAR                                                                                                                                         
(WithholdingTaxApplicationforRefund)torequestthatoverpaidwithholdingtax(employer                                                                                                                                  
withholdingand/orschooldistrictwithholdingtax)berefundedbytheOhioDepartmentofTaxation                                                                                                                                              
(ODT).    
 
Thefollowingprovideshelpfulhintsinhowemployersshouldrequestwithholdingoverpaymentsbe                                                                                                                                               
refundedthatdo           not  requirethefilingofaWTAR:                                                     
 
EmployerWithholdingTax                            
     1. Ifanerrorinover             withholdingisidentifiedinasubsequentperiodofthesamecurrentcalendar‐                                                                                                                                    
          year,theemployershouldmaketheadjustmentbyreducingthetaxduereportedonthenext                                                                                                                                                
          OhioIT501filedorEFTpaymentmade.                                                          
     2. Ifanerrorinover             withholdingisidentifiedaftertheannualreconciliationform(OhioIT941or‐                                                                                                                             
          Ohio4     Quarter/AnnualIT942)hasbeenfiled,theemployershouldfileanamendedIT941orth                                                                                                                                         
          amendedIT942reflectingthisoverpayment.                                                                  
 
SchoolDistrictWithholdingTax                                  
     1. Ifanerrorinover             withholdingforaspecificschooldistrictisidentifiedinasubsequentperiodof‐                                                                                                                              
          thesamecurrentcalendaryear,theemployershouldmaketheadjustmentbyreducingthetax                                                                                                                                                  
          duereportedonthenextOhioSD101filed,withthefollowinglimitationsand/or                                                                                                                            
          considerations:  
          a. Overpaymentsmadeforaschooldistrictcanbeappliedtoreducethetaxdueforthesame                                                                                                                                                   
                 districtinasubsequentperiod,butcannotbeusedtoreducethetaxdueforanyother                                                                                                                                       
                 schooldistrict.                
          b. Donotenteranegativeamountintaxduecolumnofaschooldistrict.Iftheemployer                                                                                                                                          
                 entersanegativeamountforadistrict,theemployerisineffecterroneouslyapplyingthe                                                                                                                                       
                 overpaymenttowardthetaxdueofanotherdistrict.                                                                                  
          c. Continuetoapplyanyoverpaidschooldistricttaxforaspecificdistricttowardthetaxdue                                                                                                                                          
                 reportedonallsubsequentperiodSD101returnsfiledforthesamecurrentcalendaryear,                                                                                                                                          
                 untiltheoverpaymentisusedupforthatspecificschooldistrict.Infilingthesubsequent                                                                                                                                    
                 periodSD101,onlyreportthenetamountthatiscurrentlydueforthatspecificdistrict.                                                                                                                                    
          d. Ifduringthecurrentcalendaryear,youoverpaythetaxdueforaspecificschooldistrictona                                                                                                                                               
                 SD101andyoudonothaveanytaxduetoreportforthatsamedistrictinsubsequentfiled                                                                                                                                               
                 periodsofthesamecurrenttaxyear,oryouhavenotutilizedtheentireoverpaymentbythe                                                                                                                                                
                 endofthecurrenttaxyear,youcanapplytheoverpaymenttoanotherschooldistrictor                                                                                                                                     
                 requesttheoverpaymentberefundedwhenfilingtheannualreconciliationform(OhioSD                                                                                                                                           
                 141).  
                  
     2. Ifanerrorinover             withholdingisidentifiedforaspecificschooldistrictaftertheannual‐                                                                                                                   
          reconciliationform(OhioSD141)hasbeenfiled,theemployershouldfileanamendedSD141                                                                                                                                                
          reflectingthisoverpaymentforthespecificschooldistrict.                                                                                   
           
Pleasenote,inaccordancewithOhioAdministrationCoderule5703                                                                                  7 19,employersarerequiredtofile‐ ‐                                                                
OhioemployerwithholdingandschooldistrictwithholdingreturnsthroughtheOhioBusinessGateway                                                                                                                                                  
(OBG). https://business.ohio.gov/                                      
 
ThefollowingarevalidreasonsforanemployertofileaWTARtorequestanoverpaymentberefunded:                                                                                                                                                         
 
1. EmployermadeanerroneouspaymentmadetoOhioDepartmentofTaxation(ODT)thatwas                                                                                                                                                
     intendedfortheIRSoranothernon                                      ODTentity.‐



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2. EmployermadeanexcessivepaymentorduplicatepaymentonabillorassessmentissuedbyODT.                                                                     
      
3. Employerfiledareturnwithapaymentinerrorthatwouldcreateafinancialhardshipifnot                                                          
     refundedimmediately(e.g.theemployerfiledandpaid$300,000insteadof$3,000.)                                                     
      
4. Employerpaidaschooldistrictincometaxwhennoemployeesliveinthattaxingschooldistrict.                                                               
     (e.g.theemployererroneouslypaida$4,000foraspecificschooldistrictinwhichnoneofits                                                       
     employeeslivedinthatdistrict.)            
 
Ifanemployer’soverpaymentisbasedonanyofthevalidreasonstatedabove,pleaseemailusat                                                                  
EWT@tax.state.oh.usstatingthereason(s)andODTwillprovidedirectionsinfilingaWTAR.





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