Ohio employer tax information
About Ohio employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Ohio, you must be registered with the Ohio Department of Taxation and the Ohio Department of Job and Family Services so we can pay and file your state taxes.
The Ohio Department of Job and Family Services typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Ohio website or contact the OH Department of Job and Family Services directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
For Ohio Department of Taxation, you need your:
Ohio Withholding Account Number (8 digits, must begin with a 5)
For Ohio Department of Job and Family Services, you need your:
Ohio Employer Account Number (10 digits)
Ohio Total Contribution Rate
For City of Columbus, you need your:
City of Columbus ACH Credit Registration Number (combination of 6 numbers or letters
Ohio payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
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Employer’s Payment of Ohio Tax Withheld (IT-501): processes after every pay run
The withholding tax payment made by Square Payroll services as both the payment voucher and filing. This form will not appear in your Tax Forms in Square Dashboard.
Employer’s Payment of School District Income Tax Withheld (SD-101): processes monthly
Employer’s Quarterly Reconciliation of Income Tax Withheld (IT-942): processes quarterly
School District Annual Reconciliation (SD-141): processes annually
Employer’s Annual Reconciliation of Income Tax Withheld (IT-941): processes annually
Transmittal of Wage and Tax Statements (IT-3): processes annually
Wage and Tax Statement (W-2): processes annually
Ohio Department of Job and Family Services
Unemployment Compensation Quarterly Tax Return (JFS-20125): processes quarterly
New Hire Report: processes as needed
Ohio Municipal Payroll Tax Details
Regional Income Tax Agency (RITA)
Municipal Tax Payment: filed monthly
Employer's Municipal Tax Withholding Statement (Form 11): filed monthly
Reconciliation of Income Tax Withheld and W2 Transmittal (Form 17): filed annually
Wage and Tax Statement (W-2): filed annually
Central Collection Agency (CCA)
Employer's Return of Income Tax Withheld: filed semi-monthly
Annual Reconciliation of City Income Tax Withheld (W-3): filed annually
Transmittal of Wage and Tax Statements (W-2): filed annually
Employer's Semi-Monthly or Monthly Deposit (IT-15): filed after every pay run
Employer's Quarterly Return of Tax Withheld (IT-11): filed quarterly
Reconciliation of Quarterly Returns of Income Tax Withheld From Wages (IT-13): filed annually
Wage and Tax Statement (W-2): filed annually
Make Ohio payroll tax payments
To make Ohio Withholding tax payments, you must be registered with the Ohio Department of Taxation (DOT) and have an active Ohio Withholding Account number. You may register with the DOT online through the Ohio Business Gateway (OBG), by phone (1-888-405-4089, dial 2 to speak with an agent), or by mailing a completed Ohio IT 1 to the address listed on the form.
- To pay online, state income tax withholding payments can be submitted through the Ohio Business Gateway (OBG).
- To pay by credit card, you can do so without registering for the Ohio Business Gateway portal. Payments can either be made over the phone by calling 1-800-272-9829, or by visiting Ohio’s third-party payment service and clicking the State Payments link. A service fee will be charged if you choose to use this method of payment.
For questions regarding Ohio Withholding Tax payments, contact the Ohio Department of Taxation at 1-888-405-4089.
To make Ohio School District Income Tax Withholding payments, you must be registered with the Ohio Department of Taxation (DOT) and have an active Ohio Withholding Account number. You may register with the DOT online through the Ohio Business Gateway (OBG), by phone at 1-888-405-4089, or by mailing a completed Ohio IT 1 to the address listed on the form. Your Ohio Withholding Account number will be the same as your School District Income Tax account number.
There are three options for making school district income tax payments:
- To pay online, go to the Ohio Business Gateway (OBG).
- To pay by phone, call 1-800-272-9829 and enter Ohio’s Business Tax Jurisdiction Code 6447.
- To pay by third-party service, go to Ohio’s third-party payment service and select State Payments > Ohio > Ohio Business Taxes > SD-101. A service fee will be charged if you choose to use this method of payment.
For questions regarding Ohio School District Income Tax Withholding payments, contact the Ohio Depart of Taxation at 1-888-405-4039.
To make Ohio Unemployment tax payments, you must be registered with the Ohio Department of Job and Family Services and have an active Employer Account number. You may register with the DJFS online through the Employer Resource Information Center (ERIC) or by mailing a completed Report to Determine Liability (JFS-20100) to the address listed on the form. If you already have an Employer Account number, but need to apply for ERIC Web Access, you can do so here.
Unemployment tax payments must be made online. Sign in to your ERIC account to make Ohio unemployment tax payments.
For questions regarding Ohio Unemployment Tax payments, contact the Employer Help Desk at 614-466-2319.
Make payroll withholding tax filings
Employers subject to withholding must make payments in the amounts required to be withheld. The withholding tax forms you file are based on your assigned filing frequency. Monthly and quarterly filers remit state income tax withholding payments on Ohio Business Gateway (OBG) using Ohio IT 501.
To file online for monthly and quarterly filers only, state income tax withholding payments can be submitted through the Ohio Business Gateway (OBG) using the Ohio IT-501.
Annual reconciliation returns are due by January 31 for the preceding calendar year. All Ohio employers who prepare forms W-2 and 1099-Rs must file the IT-941.
To file online, Form IT-941 and payments can be submitted through the Ohio Business Gateway (OBG).
Transmittal of Wage and Tax Statements are due by January 31st for the preceding calendar year, or within 60 days of business closure. This form is used to submit employee W-2s. It is required to submit these documents on magnetic media (like CD-ROMs) if an employer has 250 or more employees. Smaller businesses may submit paper copies, though it is not preferred.
To file by magnetic media, download Form IT-3. Mail completed document and CD-ROMs to the Ohio Department of Taxation at the address listed on the form. Filing requirements can be found here.
To file by mail, attach paper copies of W-2s to a completed Form IT-3 and mail to the Ohio Department of Taxation at the address listed on the form.
Ohio W-2s are due by January 31 for the preceding calendar year, and must be accompanied by a completed Form IT-3. Both magnetic media and paper W-2s should be mailed to the address listed in the form above. W-2s cannot be filed online at this time.
For questions about W-2 filings, contact the agency at 614-752-1972 or email them.
Make unemployment insurance tax filings in Ohio
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter). The report consists of two sections, the Wage Detail and the Quarterly Summary. Most employers are required to complete the Wage Detail and Quarterly Summary sections together. Reimbursing employers (nonprofit and public employers) can fill out the Wage Detail section only.
- To file online, log in to the Ohio Business Gateway or Employer Resource Information Center (ERIC) to file and pay any taxes online.
- To file by phone and report zero wages, call the UC Tax Interactive Voice Response system at 1-866-44-UCTAX (448-2829). This is option is available only to employers with no employment for the quarter.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports and make tax payments for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Ohio Department of Job and Family Services. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information about Ohio unemployment insurance taxes, visit the Ohio Department of Job and Family Services website or call 614-466-2319.
Amend duplicate tax filings in Ohio
To make Ohio Withholding tax payments, you must be registered with the Ohio Department of Taxation (DOT) and have an active Ohio Withholding Account number. You may register with the DOT online through the Ohio Business Gateway (OBG), by phone (1-888-405-4089, dial 2 to speak with an agent), or by mailing a completed Ohio IT 1 to the address listed on the form.
There are two options for making withholding tax payments.
- To pay online, you can submit state income tax withholding payments through the Ohio Business Gateway (OBG).
- To pay by credit card, you can make a payment without registering for the Ohio Business Gateway portal. Payments can either be made over the phone by calling 1-800-272-9829, or by visiting Ohio’s third-party payment service and clicking the State Payments link. A service fee will be charged if you choose to use this method of payment.
For questions regarding Ohio Withholding Tax payments, please contact the Ohio Department of Taxation at 1-888-405-4089.
To make Ohio School District Income Tax Withholding payments, you must be registered with the Ohio Department of Taxation (DOT) and have an active Ohio Withholding Account number. You may register with the DOT online through the Ohio Business Gateway (OBG), by phone (1-888-405-4089, dial 2 to speak with an agent), or by mailing a completed Ohio IT 1 to the address listed on the form. Note, your Ohio Withholding Account number will be the same as your School District Income Tax account number.
There are three options for making school district income tax payments:
- To pay online, submit payment through the Ohio Business Gateway (OBG).
- To pay by phone, you can pay with a credit card by calling 1-800-272-9829, and entering Ohio’s Business Tax Jurisdiction Code 6447.
- To pay by third-party service, visit Ohio’s third-party payment service and click the State Payments link. Select Ohio, then Ohio Business Taxes, followed by SD-101. A service fee will be charged if you choose to use this method of payment.
For questions regarding Ohio School District Income Tax Withholding payments, please contact the Ohio Depart of Taxation at 1-888-405-4039.
To make Ohio Unemployment tax payments, you must be registered with the Ohio Department of Job and Family Services and have an active Employer Account number. You may register with the DJFS online through the Employer Resource Information Center (ERIC) or by mailing a completed Report to Determine Liability (JFS-20100) to the address listed on the form. If you already have an Employer Account number, but need to apply for ERIC Web Access, you can do so here.
Unemployment tax payments must be made online. Log in to your ERIC account to make Ohio unemployment tax payments.
For questions regarding Ohio Unemployment Tax payments, please contact the Employer Help Desk at 614-466-2319.
To make RITA Municipal Tax payments, you will need to register your business with the Regional Income Tax Agency. Applications can be submitted online, or by completing Form 48, and mailing it to the address listed on the form. There are three options for making RITA Municipal tax payments.
- To pay online, log into the MyAccount website. New users will need to click the Create UserID button.
- To pay by phone, call the RITA Customer Service Department at 1-800-860-7482.
- To pay in person, visit any RITA location. Offices and hours of operation can be found by visiting the Taxpayer Assistance page on the RITA website.
For questions regarding RITA Municipal Tax payments, please call their main line to be directed to your local office 1-800-860-7482, or visit the Contact Page for more information.
To make a City of Columbus Income Tax payment, you will need a City tax account and a PIN assigned by the city. To obtain this information, please contact the Columbus Income Tax Division at 614-645-7370.
- To pay by ACH debit, log in to the City of Columbus online payment portal using your City tax ID and PIN. Make payments by entering your bank account information
- To pay by ACH credit, complete an ACH Credit Registration Form. Once registered, you will receive additional instructions on how to proceed with this payment method.
- To pay by credit or debit card, log in to the City of Columbus online payment portal using your City tax ID and PIN. Make payments by entering your card information. At this time, only Visa and MasterCards are the only acceptable credit and debit cards. All credit and debit cards will be charged a service fee.
For questions regarding your City of Columbus Employer’s Semi-Monthly/Monthly Income Tax payments, please contact the Columbus Income Tax Division at (614) 645-7370.
Register as a new employer in Ohio
Register online as a new business. You will receive your Ohio Withholding Account Number immediately after completing the registration online.
Register online as a new business. You will receive your Employer Account Number immediately after completing the registration online.
You can find this on the Contribution Rate Determination mailed by the OH Department of Job and Family Services each year. If you’re unsure, contact the agency at 614-466-2319.
If you have already registered to make ACH Credit payments with the City of Columbus, you can call the Income Tax Division at 614-645-7370 to retrieve this.
If you haven’t registered, register for the City of Columbus’ ACH Credit Electronic Filing Program by completing this form. You will be assigned your ACH Credit Registration Number within a few days of submitting the form.
Find your Ohio tax account numbers
You can look this up online or on any previous Form IT-501. If you’re unsure, contact the agency at 888-405-4039.
You can find this on any previous Contribution Rate Determination from the Ohio Department of Job and Family Services. If you’re unsure, contact the agency at 614-466-2319.
You can find this on the Contribution Rate Determination mailed by the OH Department of Job and Family Services each year. If you’re unsure, contact the agency at 614-466-2319.
If you have already registered to make ACH Credit payments with the City of Columbus, you can call the Income Tax Division at 614-645-7370 to retrieve this. If you haven’t registered, register for the City of Columbus’ ACH Credit Electronic Filing Program by completing this form. You will be assigned your ACH Credit Registration Number within a few days of submitting the form.
Payroll reciprocal state agreements
A reciprocal agreement is an agreement between two states that allows employees that work in one state but live in another to request exemption from tax withholding in their employment state. This means that the employee would not have income tax withheld from their paycheck for their employment state; they would only pay income taxes to the state where they live.
A Non-Residency Certificate (or statement or declaration), is used to declare that an employee is a resident of a state which has a reciprocal agreement with their work state and therefore chooses to be exempt from withholding income tax in their work state. A non-resident employee qualifying for this exemption must complete and file this declaration with his or her employer as authorization for the employer to stop withholding state income taxes where the employee works. Employers should keep the non-residency certificate on file.
Ohio has reciprocal agreements with:
Indiana
Kentucky
Michigan
Pennsylvania
West Virginia
Non-resident employees should file IT-4NR.
Review semi-monthly city tax filing requirements
Most Ohio city taxes are due on a monthly or quarterly basis. However, some Ohio cities have added a new semi-monthly filing requirement for employers who withhold more than $1,000 in city income tax from their employees in a month, or more than $12,000 in a year.
If your city taxes are reported to one of the collection agencies listed below, you can visit their page for more information on semi-monthly filing requirements: