Electronic filing is mandatory for employer withholding and 
employer withholding school district tax accounts. 

               Please visit the following links

for the instructions or online filing with the Ohio Business 
               Gateway: 

Employer Withholding Instructions: 

https://www.tax.ohio.gov/Portals/0/employer_withholding/2018%
20year/WTH_Instructions_2018_FS_020218.pdf      

Online Filing: 

http://www.business.ohio.gov