PDF document

- 1 -

Rev. 12/15

2016 Employer’s Withholding Instructions
Ohio Withholding Tax Returns: Effective Jan. 1, 2015, in and to list the name and job title of the person who will be reporting
accordance with Ohio Administrative Code rule 5703-7-19, your tax information. You will also be asked for a user name. Once
employers are required to ﬁ le state and school district income tax you’re registered, you can start ﬁ ling your returns immediately. On
withholding returns and make payment of the withheld taxes through subsequent visits to OBG, you can log in by entering your user
the Ohio Business Gateway (OBG) at business.ohio.gov. name and password.
Employer Withholding Tables When you have ﬁ nished completing all the reports you wish to ﬁle,
The employer withholding tables are posted on our Web site at OBG will ask you how you want to pay your tax liability. You may
tax.ohio.gov. have the payment come directly from your checking or savings ac-
count. Be sure to check with your accounting department or local
Filing Instructions for Ohio Form IT 3 bank to be sure that electronic debits are permitted on the account.
Beginning with the 2009 Ohio form IT 3, employers are no longer Any fees or charges incurred due to insufﬁ cient funds or other issues
required to send us paper copies of forms W-2 or 1099-R. See Ohio with the account are the sole responsibility of the account owner.
form IT 3 instructions on page 2. Your remittance can be delayed until your due date, however, the
selection for payment must be made and scheduled.
Disregarded Entities
The Ohio Department of Taxation follows the IRS regarding disregarded You may also pay your tax by using your Discover, MasterCard,
entities and employment taxes. Beginning Jan. 1, 2009, all disregarded VISA or American Express credit card. There is a convenience fee
entities with employees will be required to obtain their own Ohio with- charged for this service based on the amount of your tax payment
holding account number and calculate, report and withhold all Ohio (see more information below).
and school district income taxes on their employees’ wages.
Credit Card Information – Pay Your Taxes by Credit Card
Military Spouse Employee – Exemption from Withholding You can use your Discover, MasterCard, VISA or American Express
In November 2009, Congress passed the Federal Military Spous- credit card to pay your withholding tax liability. Credit card payments
es Residency Relief Act, Public Law 111-97. This new law says may be made by telephone by calling 1-800-2PAY-TAX or over the
that the income of a civilian spouse of a military servicemember is Internet by visiting www.ofﬁcialpayments.com and clicking on the
not subject to state income tax of the state in which the spouse is State Payments link.
present if the servicemember and spouse have the same state of
residency, and their state of residency is in another state pursuant There is a convenience fee charged for this service. This fee is paid
to the servicemember’s military orders. directly to Ofﬁ cial Payments Corporation based on the amount of
your tax payment.
This law allows a civilian spouse to be exempt from withholding for
Ohio income tax purposes if their state of residency is not Ohio. When will my payment be posted? Your payment will be effective
Your employee can complete Ohio form IT MIL-SP (available on the date you charge it.
our Web site at tax.ohio.gov) and provide you with acceptable
supporting documentation. That documentation must include the Instructions for Ohio Form IT 501
employee’s spousal military ID card provided to the employee by Complete Ohio form IT 501 by entering the applicable amounts on
the Department of Defense. The employer is then required to fax lines 1 and 2. This information should be recorded for use later in
or mail this completed document and a copy of the employee’s the year to complete Ohio form IT 941, the annual reconciliation.
spousal military identiﬁcation card, within 30 days of receipt, to the
Ohio Department of Taxation, IT MIL-SP Section, P.O. Box 2476, 1. Box 1 – enter the Ohio income taxes withheld for the period.
Columbus, OH 43216-2476 or fax it to (614) 466-1588. The em- 2. Box 2 is the total due (amount).
ployer is also required to have a copy of this form on ﬁ le for each Send a change in name or address on the Change of Ohio
employee who is claiming to be a nonresident of Ohio because Employer, Name, Address or Status form. Once you have sent
s/he is the spouse of a military servicemember and is in Ohio due the change, you do not need to notify the department again.
to the military orders of the spouse. Continue to use your existing forms as we will not issue new forms
Federal Privacy Act Notice to reﬂ ect a change in name or address.
Because we require you to provide us with a Social Security account If a change in ownership or in business status (such as changing
number, the Federal Privacy Act of 1974 requires us to inform you from a sole proprietorship to a corporation) occurs and you receive
that providing us with your Social Security number is mandatory. a new federal employer identiﬁ cation number, you must ﬁ le a ﬁnal
Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 au- reconciliation Ohio form IT 941 for the old account and you will need
thorize us to request this information. We need your Social Security to obtain a new withholding account number. You can obtain a new
number in order to administer this tax. Ohio withholding account number by completing a registration on
Ohio Business Gateway the OBG, by calling our Registration Unit at 1-888-405-4089 or by
The OBG simpliﬁ es tax reporting and payment for businesses. completing either Ohio form IT 1 or the reverse side of the Change
Your business can ﬁ le and pay Ohio and school district employer’s of Ohio Employer, Name, Address or Status form and sending the
withholding tax, sales and use tax, unemployment tax and workers’ completed form to us. Also, if a merger has taken place, the nonsur-
compensation premiums all at one time. Just go to tax.ohio.gov, vivor must ﬁ le a ﬁ nal Ohio form IT 941 and notify us of the merger
click on Ohio Business Gateway and you can start ﬁ ling your returns on the Change of Ohio Employer, Name, Address or Status form.
online the same day. Registration is simple. Just have your account Interest and Penalty Charges
numbers handy to start your registration process. You will need your Any amount due not paid in full by the report’s due date will be
federal employer ID number, the legal name of your company and considered past due and subject to related fees, penalties and/
your e-mail address. You will be asked to designate a contact person or interest.

- 1 -

- 2 -

Interest provision to ﬁ le by paper must make check payable to Ohio Trea-
For calendar year 2016 the interest charge is 3% per annum. surer of State.)
Penalty Line 4 – If line 2 is more than line 1, enter the overpayment to be
1. Late ﬁ led return – Ohio forms IT 501, IT 941, IT 3: the greater refunded.
of a) $50 per month or fraction of a month up to a maximum of
$500 or b) 5% per month or fraction of a month up to a maximum Instructions for Ohio Form IT 3
of 50% of the tax due. 1. Filing Deadline: Ohio form IT 3 must be ﬁ led by the last day
2. Late payment of tax – double the interest rate charged plus of February of the succeeding calendar year or within 60 days
10% of the delinquent tax. after discontinuation of business.
3. Failure to remit – If you withhold tax from employees but fail 2. Filing Requirements: Employers with 250 or more W-2 forms
to remit as required: 50% of the delinquent tax. and issuers of 250 or more 1099-R forms must send this infor-
4. Bad check penalty – $50 plus all applicable charges as stated mation to us on magnetic media (CD-ROM) using an approved
under lines 1-3 above. format (see Data Layout below). Employers that issue less than
250 W-2 forms and issuers of 250 or less 1099-R forms are no
Note: All applicable interest and penalty charges imposed for viola- longer required to send paper copies, but you are encouraged
tions of the withholding tax law are cumulative. to send this information to us on magnetic media (CD-ROM).
3. Data Layout: Employers must use the EFW2 format per the mag-
For further information, call 1-888-405-4089. For the deaf, hearing netic media speciﬁ cations that are posted on the department’s
impaired or speech impaired who use TTY or TDD only: Please Web site at tax.ohio.gov. Issuers of 1099-R forms must use the
contact the Ohio Relay Service at 1-800-750-0750 and give the speciﬁ cations contained in IRS Publication 1220 (Speciﬁcations
communication assistant the Department of Taxation phone number for Filing Forms 1098, 1099, 5498 and W-2G Electronically),
that you wish to contact. which is available at www.irs.gov/pub/irs-pdf/p1220.pdf.
Any correspondence with our ofﬁ ce must include your Ohio with- 4. Media Types Accepted: The state of Ohio Department of Taxa-
holding account number. tion currently accepts CD-ROM only. We no longer accept 3 1/2”
diskettes nor 3490 or 3590 tape cartridges. A fully completed
Instructions for Ohio Form IT 941 Ohio form IT 3 must accompany all magnetic media.
Every employer who is required to prepare forms W-2 or 1099-R 5. Additional Information: Please note that you are required to
must ﬁ le Ohio form IT 941, Annual Reconciliation of Ohio Income maintain tax records, including W-2 and or 1099-R information,
Tax Withheld. for a period of at least four years from the due date of this form.
If the information is not submitted to us on magnetic media,
Completing and ﬁ ling Ohio form IT 501 does not fulﬁ ll your the Ohio Department of Taxation may request W-2s or 1099Rs
ﬁ ling requirement. periodically when conducting compliance programs.
Ohio form IT 941 for calendar year 2016 must be ﬁ led with the 6. Mailing of Ohio form IT 3 with CD-ROM:
Ohio Department of Taxation through the OBG on or before Jan.
31, 2017, or no later than 15 days after discontinuation of business. Using the U.S. Post Ofﬁce:
Ohio Department of Taxation
Line 1 – Enter the total Ohio tax withheld as reported on forms P.O. Box 182667
W-2 and 1099-R. Columbus, OH 43218-2667

Line 2 – Enter all previous payments (list all payments on reverse Using a carrier other than the U.S. Post Ofﬁce:
side). Enter Ohio gross payroll on the back of the Ohio form Ohio Department of Taxation
IT 941. 4485 Northland Ridge Blvd.
Columbus, OH 43229-6596
Line 3 – If line 2 is less than line 1, enter the balance due. (Pay-
ment of any additional tax due must made be on the Ohio Business
Gateway. Employers who have been approved under the opt out

2016 Employer Payroll/Payment Summary
Month Ohio Gross Payroll Ohio Tax Withheld – Line 1 Month Ohio Gross Payroll Ohio Tax Withheld – Line 1
January July
February August
March September
April October
May November
June December
Annual Total

- 2 -

PDF file checksum: 952026372

(Plugin #1/8.13/12.0)