• Helpful Tips for Employer and School District Withholding

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    February 19, 2019

    The Ohio Department of Taxation would like to make employers aware of updates and information that is now available on our website. Your cooperation will help improve the income tax filing experience for your employees.
    1. Ohio Employer and School District Withholding Tax Filing Guidelines - The 2019 employer and school district withholding instructions now available have been combined into one set of instructions.
    2. IT 3 (Transmittal of Wage and Tax Statements) – This form is paper only and is required to be submitted with your employees W2 information. Due date is January 31st each year.
    3. For more instructions on submitting the IT 3 and W2 information electronically, view our Tax Alert dated October 25, 2018.
    4. 2018 W2 / IT 3 Specifications – This document outlines the W2 specifications which are submitted by January 31, 2019 (for wages paid in 2018) of the required layouts required by the SSA for the federal W2 as outlined in the IRS publication 1120. If you are submitting less than 250 W2s and/or 1099s you are highly encouraged, but not required, to submit your W2s through magnetic media. If you have less than 250 employees and do not wish to use magnetic media, please DO NOT mail in the paper W2 forms unless the Department requests them.
    5. School District Tax Rates (2019) – Lists of the new school districts, rate changes, and renewed rates effective January 1, 2019.
    6. Due Dates and Payment Schedule (2019) – Schedules of employer and school district withholding due dates and payment schedules for 2018 and 2019 years.
    7. The Ohio IT 941 and IT 942 annual reconciliations are due January 31, 2019 for income tax withheld from the employees during the 2018 calendar year and must be filed electronically with the Ohio Business Gateway (OBG).
    Electronic Filing is required for ALL employer withholding and school district withholding annual reconciliations. Due to recent changes to OBG, you are encouraged to file sooner as it is an updated process.