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Due dates and payment schedule (2023) 2022 Withholding resources: Ohio employer and school district withholding tax filing guidelines (2022) School district rates (2022) Due dates and payment schedule (2022) Withholding Tables: Other resources: July 1, 2024 NEW. Nov. 1, 2023 through June 30, 2024. Sept. 1, 2021 through Oct. 31, 2023.
- Peo Reporting
Effective in 2013 Ohio law added a filing requirement for...
- Voluntary Disclosure
For any Ohio employer withholding tax collected and not...
- Withholding - Sports Gaming
The Ohio Department of Taxation is responsible for...
- 302 Found
Choose this option for a complete list of county auditors,...
- Resources for Payroll Service Providers
The Ohio Department of Taxation, through the Ohio Business...
- Vehicle Taxes
All title transfers and exemption claims on motor vehicles...
- Responsible Party Assessment
The sale and use/motor fuel form may also be emailed to...
- Other Resources for Businesses
Ohio Unemployment Compensation Guide — This publication,...
- Peo Reporting
Ohio Revised Code section 5747.07(H) requires that the employer’s successor withhold enough purchase money to cover the amount of the taxes, interest and penalties due and unpaid, until the former owner provides a receipt from the tax commissioner showing that the taxes interest and penalties have been paid or a certificate that no such liability is due.
Yes. The Ohio Revised Code section 5747.07(G) provides that an employee of a business entity or trust having control of or charged with the responsibility of filing the withholding tax return and making payment shall be personally liable for failure to file the return or pay the tax due as required by this section.
Ohio Withholding Tax Returns: Effective Jan. 1, 2015, in accor-dance with Ohio Administrative Code rule 5703-7-19, employers are required to file state and school district income tax withholding returns and make payment of the withheld taxes through the OBG. Employers subject to withholding must make payments in the amounts required to be withheld.
Who Must Withhold Ohio Income Tax . Every employer maintaining an office or transacting business within the state of Ohio and making payment of any compensation to an employee, whether a resident or nonresident, must withhold Ohio income tax. https://gateway.ohio.gov/home (Withholding is not required in the following situations per ORC 5747.06(A):
Employer’s Liability for Withheld Tax Each withholding agent is liable for the tax required to be withheld. For purposes of assessment and collection, amounts required to be withheld and paid to the Ohio Department of Taxation are considered to be a tax on the employer. The officer or the employee having
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Oct 23, 2017 · Rule 5703-7-15. |. Income tax; withholding; corporate officer liability. (A) Pursuant to division (G) of section 5747.07 of the Revised Code, a person is personally liable for an employer's responsibility to file returns and make payments required under section 5747.07 of the Revised Code, if the employer is a corporation, limited liability ...