us-oh/regs
Ohio Admin. Code § 5703-7-06
Personal income tax form required for withholding purposes
Pursuant to the authority granted under division (B) of section 5747.18 of the Revised Code, Ohio employers and employees shall utilize Ohio form IT-4 for the purposes of the withholding required under section 5747.06 of the Revised Code.
# (A)
The employee must include the name and number of the school district in which the employee resides.
# (B)
The employee is entitled to the number of withholding exemptions shown on his or her properly completed IT-4. If such form is not properly completed by the employee and timely submitted to the employer, the employer shall withhold under section 5747.06 of the Revised Code on behalf of the employee without exemptions.
Last updated November 19, 2025 at 11:49 AM
Source: view the official text
In this chapter (14 sections)
- 5703-7-02 · Applications for personal income tax refunds
- 5703-7-03 · Documentation to support a taxpayer's joint filing and…
- 5703-7-04 · Alternative estimated payment methods for farmers and…
- 5703-7-05 · Income tax; extensions; penalties and interest
- 5703-7-06 · Personal income tax form required for withholding purposes
- 5703-7-07 · Requirements for requesting inspection of income tax returns
- 5703-7-08 · Deduction of disability and survivorship benefits
- 5703-7-09 · Taxpayers reporting of school district of residence
- 5703-7-10 · Withholding on supplemental compensation for Ohio…
- 5703-7-13 · State income tax refund offsets; portion of joint refund…
- 5703-7-15 · Income tax; withholding; corporate officer liability
- 5703-7-16 · Personal income tax: determination of resident status
- 5703-7-19 · All employer withholding and school district employer…
- 5703-7-20 · Employer withholding bulk filing