How to   File a   Refund Claim                for Ohio     Employer          Withholding                        
                                      and School District             Withholding             Taxes            
 
In general, there    are very  few  situations   in which     an employer       should  file an Ohio      form WT AR                   
(Withholding Tax     Application      for Refund)   to request      that overpaid     withholding        tax (employer                
withholding and/or       school   district withholding        tax) be refunded     by the   Ohio Department            of Taxation             
(ODT).   
 
The following provides       helpful   hints in how   employers       should    request    withholding       overpayments        be            
refunded that    do    not require the     filing of     a WT AR:      
 
Employer Withholding         Tax     
    1. If an error in over   withholding‐   is identified     in a subsequent     period of the same   current         calendar                    
          year, the  employer      should   make   the  adjustment        by reducing      the tax    due reported     on the next              
          Ohio IT   501 filed or   EFT payment    made.             
    2. If an error in over   withholding‐   is identified     after the  annual   reconciliation         form (Ohio    IT 941  or               
                   th
          Ohio 4  Quarter/Annual       IT 942)   has been      filed, the employer      should file an amended            IT 941 or             
          amended IT   942 reflecting      this  overpayment.              
 
School District Withholding         Tax     
    1. If an error in over   withholding‐   for a specific     school district  is identified   in a subsequent         period of                 
          the same current        calendar  year, the   employer      should    make    the adjustment         by reducing     the tax            
          due reported on      the  next  Ohio  SD 101   filed,    with the following      limitations     and/or                
          considerations: 
          a. Overpayments         made for a school    district    can be  applied   to reduce   the tax due      for  the   same                 
                district in     a subsequent period,   but    cannot   be used    to reduce    the tax due for any        other              
                school district.     
          b. Do  not enter   a negative   amount     in tax due    column    of a school     district. If the employer                     
                enters   a negative amount       for a district,   the employer      is in effect     erroneously     applying   the            
                overpayment toward          the  tax due of another       district.         
          c. Continue    to apply   any overpaid    school     district tax for a specific     district toward        the tax due               
                reported on     all   subsequent period       SD 101  returns   filed for the   same      current     calendar   year,           
                until the overpayment       is   used up for that specific      school  district.     In filing   the subsequent               
                period SD    101, only report    the net amount       that is currently     due for    that specific     district.            
          d. If during the  current    calendar  year,  you overpay        the tax due for a specific          school district  on a                
                SD 101  and  you   do  not have  any tax due      to report   for that  same   district    in subsequent       filed              
                periods of   the same  current    tax  year,   or you   have not utilized     the entire     overpayment         by the             
                end   of the current   tax year, you   can apply     the overpayment         to another     school district     or          
                request the    overpayment       be  refunded       when   filing the annual    reconciliation         form (Ohio    SD          
                141). 
                 
    2. If an error in over   withholding‐   is identified     for a specific    school district after     the annual                    
          reconciliation form       (Ohio  SD  141)  has been      filed, the employer      should     file an amended       SD 141              
          reflecting this    overpayment      for the  specific     school  district.         
           
Please note,    in   accordance with   Ohio   Administration        Code   rule 5703     7 19, employers‐ ‐    are required      to file            
Ohio employer     withholding      and school    district  withholding       returns    through       the Ohio  Business     Gateway              
(OBG). https://business.ohio.gov/                
 
The following are    valid reasons     for an employer     to file   a WT AR   to request    an overpayment           be refunded:                  
 
1. Employer     made  an erroneous     payment      made      to Ohio   Department       of Taxation      (ODT) that    was                
    intended for     the IRS or   another non    ODT‐ entity.             
     

2. Employer  made    an excessive  payment     or duplicate    payment     on a bill or assessment       issued by ODT.          
        
3. Employer  filed a return   with a payment   in error   that would  create  a financial     hardship if not             
      refunded immediately        (e.g. the employer  filed and paid  $300,000    instead     of $3,000.)             
        
4. Employer  paid a school    district  income tax when   no  employees      live in that taxing   school   district.          
      (e.g. the employer erroneously     paid  a $4,000   for a specific   school district in which   none of its          
      employees lived   in   that district.)   
 
If an employer’s overpayment       is based   on any  of the   valid reason  stated above, please        email us at          
EWT@tax.state.oh.us stating        the  reason(s)  and   ODT   will provide  directions    in filing   a WT AR.