Instructions For Form It 1 - Ohio Employer Withholding Tax

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WH 1
Rev. 11/11
Ohio Employer Withholding Tax
General Guidelines
news, not including delivery or distribution to any point for
Who Must Register
subsequent delivery or distribution or when performed by
All employers maintaining an offi ce or transacting business
such individual under the age of 18 under an arrangement
in Ohio and required to withhold federal income tax must
where newspapers or magazines are to be sold by him at
register by one of these three ways:
a fi xed price, his compensation being based on the reten-
tion of the excess of such price over the amount at which
By Internet: Register electronically through the Ohio Busi-
newspapers or magazines are charged to him;
ness Gateway and follow the instructions for Ohio Taxation
6. Services not in the course of the employer’s trade or busi-
– New Account Registration; or
ness to the extent paid in any medium other than cash;
7. Residents of Michigan, Indiana, Kentucky, West Virginia,
By Telephone: Call 1-888-405-4089, listen for the message
and Pennsylvania, due to reciprocal agreements with
and then press 2 to connect with an agent; or
Ohio.
By Paper: Complete and fi le Ohio form IT 1, Application for
Who Is an Employee for Withholding Purposes
Registration as an Ohio Withholding Agent, and mail to the
Every individual who performs services subject to either
address on the form or fax the completed form to us at (614)
the control and/or will of an employer, whether as to what
387-2165.
shall be done and/or how it shall be done, is an employee
for purposes of Ohio income tax. It does not matter that the
An Ohio withholding account number will be assigned to
employer permits the employee considerable discretion and
new withholding agents after registration. All forms and cor-
freedom of action, so long as the employer has the legal right
respondence must refl ect this account number.
to control either the method and/or result of the services.
The information required for registration includes:
All employees, except residents of Michigan, Indiana, Ken-
1. Name;
tucky, West Virginia and Pennsylvania, who work in and/or
2. Trade name, if any;
perform personal services in Ohio are subject to withholding
3. Address and/or business address;
of Ohio income tax to the extent of compensation paid for
4. Ohio liquor permit number (if applicable);
their services in Ohio.
5. Federal employer identifi cation number;
6. Type of business and business code;
Reports and Forms That Must Be Filed
7. Date payroll anticipated; and
1. Ohio Withholding Exemption Certifi cate
8. Name(s) and title(s) of the individual(s) responsible for
Each employee must complete an Ohio form IT 4, Employ-
fi ling returns and making payment of Ohio withholding
ee’s Withholding Exemption Certifi cate, or the employer
tax.
shall withhold tax from the employee’s compensation
without exemption.
All employers who become liable for withholding Ohio income
tax must fi le Ohio form IT 1 within 15 days of the date that
2. Ohio Quarterly or Monthly Withholding Tax Payment
such liability begins.
Coupon Book or EFT Quarterly Reconciliation Book
The employer will receive a book containing the necessary
Who Must Withhold
withholding forms with the fi ling frequency based on the
Every employer maintaining an offi ce or transacting business
12-month period ending June 30 of the preceding calendar
within the state of Ohio and making payments of any com-
year.
pensation to an employee, whether a resident or nonresident,
must withhold Ohio income tax.
Employers subject to withholding must make quarterly or
monthly payments (excluding EFT) on Ohio form IT 501
Withholding is not required if the compensation is paid for
to the Ohio Department of Taxation with remittance made
or to:
payable to the Ohio Treasurer of State in the amounts
1. Agricultural labor as defi ned in Division G of Section 3121
required to be withheld.
of Title 26 of the United States Code;
2. Domestic service in a private home, local college club, or
Quarterly payments must be remitted by coupon no later
local chapter of a college fraternity or sorority;
than the last day of the month following the end of the cal-
3. Service performed in any calendar quarter by an employee
endar quarter if, during the 12-month period ending June
unless the cash remuneration paid for such service is $300
30 of the preceding calendar year, less than $2,000 was
or more and such service is performed by an individual
withheld. Employers who registered on or after July 1st of
who is ordinarily employed by such employer to perform
the preceding calendar year will also remit quarterly, unless
such service;
notifi ed otherwise.
4. Services performed for a foreign government or interna-
tional organization;
Monthly payments must be remitted by coupon no later
5. Services performed by an individual under the age of 18
than 15 days following the end of each month if, during the
in the delivery or distribution of newspapers or shopping
12-month period ending June 30 of the preceding calendar
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