IT 4 MIL
                                                                                                                      Rev. 3/17

                             Military Employee Exemption From Withholding

Purpose: To exempt from the withholding of Ohio income and Ohio school district income taxes military pay and allowances 
received for active duty service while the Ohio resident military member is stationed outside the state of Ohio. To qualify for 
the exemption, the military member must complete this form in full, sign it and submit it to his/her fi nance offi cer.1
First name                                         M.I. Last name

Home address (number and street) or P.O. box number

City                                                                        State ZIP code

SSN                                   Name of public school district of residence         School district number2

As an active duty military member of the United States, I am currently stationed outside the state of Ohio at the following 
military installation (below, provide the name and address of United States military installation; abbreviations are acceptable): 
Name of military installation

Address

City                                                                        State ZIP code

Note: Ohio Revised Code section 5747.01(A)(24)3provides that each Ohio resident does not owe Ohio income tax or Ohio 
school district income tax on active duty military pay and allowances received while he/she is stationed outside the state of 
Ohio. This law is effective for taxable years that begin in 2007 and thereafter.   
By completing this certifi cate, the employee certifi es that he/she is an Ohio resident currently employed as an active duty 
military member whose current military station is located outside the state of Ohio. This withholding exemption applies only 
to military pay and allowances received for active duty while the military member is stationed outside of Ohio. This exemption 
does not apply to compensation paid that relates to nonactive duty status or to compensation received while the military 
member is stationed in Ohio. 
  
By signing this statement, the military member agrees that, if Ohio IT 4 MIL no longer applies as a result of the military 
member’s being (i) stationed in Ohio or (ii) assigned to other than an active duty status while stationed outside of 
Ohio, he/she will complete Ohio IT 4, Ohio Employee’s Withholding Exemption Certifi cate, to resume Ohio income 
tax withholding and any applicable Ohio school district income tax withholding.
Under penalties of perjury, I certify that I have completed this certifi cate, and to the best of my knowledge and belief, it is 
true, accurate and complete.

Signature Date

1The fi nance offi cer must retain a copy of this IT 4 MIL for their records. Do not send a copy of the IT 4 MIL to the Ohio Department of Taxation unless 
requested by the department.
2To obtain the school district number, see the listing in the back of the instructions for the Ohio individual income tax return, IT 1040, available at our Web 
site at tax.ohio.gov. 
3Ohio Revised Code section 5747.01(A)(24): “Deduct, to the extent included in federal adjusted gross income and not otherwise allowable as a deduction 
or exclusion in computing federal or Ohio adjusted gross income for the taxable year, military pay and allowances received by the taxpayer during the 
taxable year for active duty service in the United States Army, Air Force, Navy, Marine Corps, or Coast Guard or Reserve components thereof or the 
National Guard. The deduction may not be claimed for military pay and allowances received by the taxpayer while the taxpayer is stationed in this state.” 
See page 2 for additional information.

                                                                                                              IT 4 MIL
                                                                                                              Rev. 3/17
                                                                                                              Page 2

                                                 Additional Information
Military pay and allowances for servicemembers of all military         Forces in an Active Duty Other Than for Training status and 
components who are Ohio residents stationed inside Ohio are            assigned to provide disaster relief assistance outside Ohio.
subject to Ohio individual income tax and also to school district 
income tax if the servicemember resides in a taxing school district.    Military pay and allowances received while a member of the 
If a servicemember is not eligible to claim exemption from Ohio        National Guard or the Reserve components of the U.S. armed 
income tax withholding, the servicemember should complete Ohio         forces in an Active Duty Other Than for Training status and 
IT 4, available on our Web site at tax.ohio.gov.                       assigned to duty at any non-Ohio location in the continental 
                                                                       United States, along the U.S. borders, or at any overseas 
Division (A)(24) of Ohio Revised Code section 5747.01 provides         noncombat zone location.    
that for taxable years beginning on and after Jan. 1, 2007 an Ohio 
resident servicemember can deduct active duty military pay and         Examples of military pay and allowances that do not qualify for this 
allowances that are included in federal adjusted gross income if       deduction include the following:
those amounts are received while the servicemember is stationed         Military pay and allowances received while a member of the 
outside Ohio.                                                          active component of the U.S. armed forces who is assigned to 
                                                                       a permanent duty station inside Ohio and who departs Ohio for 
The term “stationed” refers to an Ohio resident servicemember’s        a period of temporary duty for unit or individual training (e.g., 
permanent place of military duty. Periods of training in which a       training exercises, basic and advanced training courses, and 
servicemember, either individually or as part of a unit, departs their additional skill training courses).
permanent place of duty and then returns following the completion 
of the training, is not included in the defi nition of “stationed.”      Military pay and allowances received while a member of the 
                                                                       National Guard or the Reserve components of the U.S. armed 
Examples of military pay and allowances that do qualify for this       forces in an Active Duty for Training status who departs Ohio for 
deduction include the following:                                       a period of temporary duty for unit or individual training (e.g., 
 Military pay and allowances received while a member of the          basic and advanced individual training, unit annual training, 
 Active Component of the U.S. Armed Forces and assigned to             training exercises, basic and advanced training courses, and 
 a permanent duty station outside Ohio.                                additional skill training courses).

 Military pay and allowances received while a member of the 
 National Guard or the Reserve Components of the U.S. Armed 

                                                 Federal Privacy Act Notice
              Because we require you to provide us with a Social Security number, the Federal Privacy Act of 
              1974 requires us to inform you that your providing us your Social Security number is mandatory. 
              Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this informa-
              tion. We need your Social Security number in order to administer this tax.