Ohio State Tax Guide

State tax registration guide for Ohio.

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Need to register taxes in another state? Review the State Tax Guide section in our Tax Services Toolkit.

 

 REQUIRED REGISTRATIONS

  • Unemployment Insurance: Ohio Department of Job and Family Services

  • Income Tax Withholding: Ohio Department of Taxation

 

 REQUIRED INFORMATION

  • SIT ID # (format: XX-XXXXXXX)

  • SIT payment frequency

  • SUI ID # (format: XXXXXXX-XX-X)

  • Current year SUI rate.

 
TIP:

If Namely needs to file an amended return for State and/or Local withholding tax, completion of the Ohio Business Gateway TPA authorization (instructions here) is required.


TIP:

Additionally, if Namely needs to file a missing or an amended return for State unemployment insurance tax, completion of the Ohio The SOURCE TPA authorization is required.

 

Required Information for Localities 

  • See MasterTax New Employer Tax Resources for an extensive listing of all Local Ohio tax ID number formats.

  • When a Local OH EIN format is unavailable/unknown, use the Ohio SIT ID number above.

  • City of Columbus Valid EIN (format: WTH-XXXXXXXX).

 

REGISTERING FOR UNEMPLOYMENT INSURANCE

If you've run payroll in Ohio in the past, you can find your Employer Account Number on the Determination of Employer's Liability (JFS 66314) or Contribution Rate Determination (JFS 66314) received from the Ohio Department of Job and Family Services. 

CONTACT:

Call the agency at (614) 466-2319 if you need further assistance.

If you're a new employer in Ohio, you will need to register your business with the SOURCE website. At the bottom of the page, under Register for an Account click on Employers. Then, continue with the registration using your company's business and contact information. While registering for your company's OH SUI tax account, you may be prompted to add Namely, Inc. as your Third Party Administrator. Though Namely does not require OH SUI TPA setup for filings and/or payments, if the information is deemed necessary for your filing, Namely's OH SUI TPA ID is 6000010992.

Once registered, you will receive an Unemployment Account Number (UI) and Unemployment Rate (%) which you will need to enter into Namely Payroll under Company > Tax (UI tax). 

 

REGISTERING FOR INCOME TAX WITHHOLDING

If you're a new employer in Ohio, you'll need to get your number by registering your business with the Department of Taxation's Ohio Business Gateway (OBG).

TIP:

Future-date registration is possible for this state's income tax withholding! 

Once registered, you will receive a Withholding Tax Account Number (WH) which you should enter into Namely Payroll under Company > Tax (WH tax). 

If you've run payroll in Ohio in the past, you can find your Ohio withholding account number in the Employer's Payment of Ohio Tax Withheld (Form IT-501) received from the Ohio Department of Taxation. 

CONTACT:

Call the agency at (888) 405-4089 if you need further assistance. 

 ADDITIONAL STATE TAXES

Columbus Tax Jurisdiction

If you are a new employer and liable for taxes in the City of Columbus, you need to register your business.


Joint Economic Development Districts (JEDD) and Joint Economic Development Zones (JEDZ)

The Ohio Joint Economic Development Districts (JEDD) and Joint Economic Development Zones (JEDZ) are agreements between one or more municipalities and a township for the purpose of commercial and industrial development. 

Both businesses and employees can be responsible for JEDD tax. JEDD income tax is levied against:

  • Income of your employees who work in the area.

  • Net profits of a business in the area.

 Both taxes are only levied on specific areas and addresses. These areas will never be residential locations and they will always be considered work locations. You can search for specific addresses by using the Ohio JEDD/JEDZ Tax Finder.

Namely Payroll supports these taxes, but they must be manually added at both the Company and Employee level if applicable. Follow the steps outlined in the articles Adding and Editing Company Tax Codes and Rates in Namely Payroll and Adding and Editing Employee Tax Information to complete the addition.

For more information on the JEDD and JEDZ tax please visit the Ohio Department of Taxation website.
 

 POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes


 STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during Onboarding, or if you need to send W-4s to employees who need to make withholding adjustments. 

TIP:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature. 

Form Name: IT 4 

Accepts Fed W-4: No 

Comments: On or before beginning work, each employee must provide the employer with a completed Form IT-4, Employees' Withholding Exemption Certificate, indicating the number of exemptions claimed. The IT-4 form provides for optional withholding for an employee whose spouse works and will file a joint income tax return and for an individual who has two jobs. The state-issued form must be used; the federal W-4 form is not acceptable for state purposes.
 
The withholding certificate takes effect the first payroll period ending, or the first payment of wages after, the date the employee provides the certificate. If the employee does not provide a certificate, the employer must withhold on the basis of no exemptions. 

 PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.