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Depositing and Reporting Withheld Taxes: Ohio

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • An employer's filing frequency is based on its combined Ohio state and school district withholding for the 12-month period ending June 30 of the preceding calendar year. Quarterly or monthly payments, excluding payments made by electronic funds transfer (EFT), apply to all employers that are required to withhold. Two thresholds trigger the requirement to pay by EFT. Penalties are imposed for noncompliance. See Deposit Thresholds and Schedules; Electronic Deposit Requirements and Penalties.
  • Employers required to file on a partial-weekly basis must submit an annual reconciliation return. All employers that file paper copies of federal Forms W-2, Wage and Tax Statement, or 1099 series forms, must file Form IT-3, Transmittal of Wage and Tax Statements. See Annual Reconciliation Forms and Filing Deadlines.
  • All employers must file Forms W-2, Copy A, electronically. See Form W-2 Filing Requirements.
  • Localities including Canton and Cincinnati have requirements for depositing and reporting withheld taxes. See Local Requirements.