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Ohio Withholding: What you need to know

Ohio law requires employers to withhold state income taxes from the all wages of residents and wages for services performed in Ohio of certain nonresidents. Withholding is not required for employees who are residents of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia.
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Ohio has conformed its income tax statutes to the Internal Revenue Code. Thus, compensation that is subject to federal withholding is also subject to state withholding. Ohio, however, extends the tax exemption for health coverage of nondependent adult children to age 28 for state tax purpose (OH Code Sec. 5701.11).
Exclusions. Payments for some services, including the following, are exempt from withholding:
• Agricultural labor
• Domestic service in a private home or in a local sorority or fraternity
• News carriers under the age of 18 delivering to consumers
• Services performed by employees who earn less than $300 in a calendar quarter and are not regularly employed
Contributions to a “cafeteria” plan or a deferred compensation plan are exempt from withholding.
In addition to the state income tax, some Ohio cities, towns, smaller communities, and school districts impose their own income tax on the wages of residents and nonresidents.
Registration. All employers maintaining an office or transacting business in Ohio and required to withhold federal income tax must register by completing and filing Form IT 1, Application for Registration as a Withholding Agent, with the Ohio Department of Taxation. An Ohio withholding account number will be assigned to new withholding agents after registration. All forms and correspondence must reflect this account number. Employers ...

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Ohio Withholding Resources

Withholding Products

Taxation and Withholding Explained Webinar Recording
BLR Webinar: "Taxation and Withholding Explained: Compliance Tips for Multistate Employers""
Employment Taxes in Multiple States Webinar Recording
BLR Webinar: "Employment Taxes in Multiple States: Step-by-Step Calculation and Reporting Strategies""
Payroll Webinar Recording
BLR Webinar: "Payroll: How to Legally Handle Tax Levies and Garnishments""
IRS and ICE Audit Alert Webinar Recording
BLR Webinar: "IRS and ICE Audit Alert: How to Avoid and Manage Payroll and Recordkeeping Scrutiny""
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We’ve compiled a list of the 100 most commonly asked questions we have received on the federal Fair Labor Standards Act (FLSA) overtime regulations.
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This report, "Top 100 FLSA Q&As", is designed to provide you with an examination of the federal FLSA overtime regulations in Q&A format, including valuable tips for bringing your workplace into compliance in an affordable manner.

At the end of the report, you will find a list of state resources on wage and hour issues. This report includes practical advice on topics such as:
  • FLSA Coverage: How FLSA regulations apply to all employers and any specific exemptions from the overtime requirements
  • Salary Level: Qualifying for exemptions and nonexempt employees
  • Deductions from Pay: Deducting for violations, disciplinary reasons, sick leave, or personal leave


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