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Intuit
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Ohio Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
20125 UI Employer's Contribution and Quarter Summary/Reimbursing Wage Detail
Form Name
Employer's Contribution and Quarter Summary/Reimbursing Wage Detail
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit or Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically should submit the reports in two monthly transmissions not more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
EFT (Payment) WH EFT Payments
Effective Date
Form Name
EFT Payments
Filing Frequency
EFT - Next Day EFT-Partial Weekly
Filing Due Dates
EFT-Next Banking Day: Due via EFT the next banking day after the amount is accumulated. EFT-Partial Weekly: Due via EFT the 3rd banking day from the end of the current partial weekly period.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit
IT-941 (Electronic Only) (Filing) WH Employer's Annual Reconciliation of Income Tax Withheld
Effective Date
Form Name
Employer's Annual Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due the following year by January 31.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
N/A
IT-501(M) (Electronic only) (Payment) WH Employer's Payment of Tax Withheld - Monthly Depositors
Effective Date
Form Name
Employer's Payment of Tax Withheld - Monthly Depositors
Filing Frequency
Monthly
Filing Due Dates
Due the 15th of the following month.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-pay
Payment Methods-DIY
E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit
IT-501(Q) (Electronic only) (Payment) WH Employer's Payment of Tax Withheld - Quarterly Depositors
Effective Date
Form Name
Employer's Payment of Tax Withheld - Quarterly Depositors
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the Quarter (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
E-file
Payment Methods-DIY
Payment Methods-DIY E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit
IT-942 (EFT Payers) (Electronic only) WH Employer's Quarterly Reconciliation of Income Tax Withheld
Effective Date
Form Name
Employer's Quarterly Reconciliation of Income Tax Withheld
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
SD-101 (Electronic only) WH Employers Payment of School District Income Tax Withheld
Effective Date
Form Name
Employers Payment of School District Income Tax Withheld
Filing Frequency
Monthly Quarterly
Filing Due Dates
Monthly: Due the 15th of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
SD-141 (Electronic only) WH School District Employer's Annual Reconciliation
Effective Date
Form Name
School District Employer's Annual Reconciliation
Filing Frequency
Annual
Filing Due Dates
Due January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None
IT-3 (Filing) WH Transmittal of Wage and Tax Statements
Effective Date
Form Name
Transmittal of Wage and Tax Statements
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Ohio Department of Taxation
Vendor Payable Name
Ohio Treasurer of State
Mailing Address
P.O. Box 530 Columbus, OH 43216-0530
Phone Numbers
Business Taxpayer Assistance 888-405-4039 or 888-405-4089
Support Website URL
https://www-01.tax.state.oh.us/HB/TaxMailWeb/global_emailus.html
Agency Website URL
http://www.tax.ohio.gov/Business.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Rosa Parks Day Sunday December 1st (Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
OH Dept of Taxation Withholding Acct No.
QuickBooks Employer Account Number Format(s)
59 999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Supplemental Rate Detail
3.50%

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
OH Withholding

Verification Tracking

Last Verified Date
02-14-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly OH Withholding
Effective Date
Tax Payment Name
OH Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month.
Threshold Requirement
Accumulated withholding payments in lookback period greater than $2,000 and less than $84,000
Partial Weekly OH Withholding
Effective Date
Tax Payment Name
OH Withholding
Frequency
Partial Weekly
Liability Accrual Period
There are two partial weekly withholding periods each week that consists of a consecutive Saturday, Sunday, Monday and Tuesday or a consecutive Wednesday, Thursday and Friday. A partial weekly withholding period cannot extend from one year to the next.
Due Date
Due via EFT the 3rd banking day from the end of the current partial weekly period.
Threshold Requirement
Accumulated withholding payments in look back period is $84,000 or greater
Quarterly OH Withholding
Effective Date
Tax Payment Name
OH Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter.
Threshold Requirement
Accumulated withholding payments in lookback period less than or equal to $2,000
Next Day Ohio Withholding
Effective Date
Tax Payment Name
Ohio Withholding
Frequency
Next Day
Liability Accrual Period
Any reporting period
Due Date
Next Banking day
Threshold Requirement
Withholding tax liability of $100,000.00 or more during any reporting period.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All Employers must file Withholding forms electronically. All Employers must file School District forms electronically. W-2/1099: Agency has mandate that follows this threshold: The state does not require the Form IT-2 or copies of the W-2s or 1099s for employers that have under 250 W-2's or 1099's.
Employer Payment Requirements
All employers must pay Withholding and School District taxes electronically

Agency contact information

Effective Date
Agency Name
Ohio Department of Job and Family Services
Vendor Payable Name
Ohio Department of Job and Family Services
Mailing Address
Physical Overnight Delivery Address: Ohio Department of Job and Family Services Contribution Section 4020 E 5TH AVE Columbus OH 43219-1811 US Postal Service Mailing Address: Ohio Department of Job and Family Services Contribution Section PO Box 182404 Columbus OH 43218-2404
Phone Numbers
Employer Unemployment Information 614-466-2319
Support Email
UC_Hotline@jfs.ohio.gov
Agency Website URL
http://jfs.ohio.gov/ouc/uctax/index.stm

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Rosa Parks Day Sunday December 1st (Not a banking holiday)

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
OH Dept of Job and Family Services Employer No.
QuickBooks Employer Account Number Format(s)
9999999-99-9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.3%
Maximum Rate
9.2%
New Employer Rate
2.7%

Employer Wage Base

Effective Date
Wage Base Amount
$9,500.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Mutualized Contribution
Creditable to FUTA
Yes
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$9,500.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
OH Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly OH Unemployment Insurance
Effective Date
Tax Payment Name
OH Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers are required to file contribution and wage reports electronically
Employer Payment Requirements
No Mandate

Agency Local Tax Rate Detail

Local Tax Name
OH - School District
Effective Date
Local Tax name
OH - School District
Local Tax Purpose Detail
Ohio School District
Responsible Party
Employee
Tax Rate Detail
Uses Table,
Additional Requirements
Agency-Ohio Department of Taxation Vendor Payable Name-School District Income Tax Phone-888-405-4039 or 888-405-4089 Acct#-59 999999

Electronic Form Requirement Detail

Form ID
JFS 20127/20128
Effective Date
Filing Enrollment Instructions
You don't need to enroll with Ohio Employer Resource Information Center for Businesses website in order to e-file through QuickBooks.
Payment Enrollment Instructions
You don't need to enroll with Ohio Employer Resource Information Center for Businesses website in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
File directly on the Ohio Employer Resource Information Center website. Enter your username and Password. If you have not already done so, you need to create your own unique User ID and Password to log in. Click on New Employer or on Employer without Web ID as appropriate to begin the process. Alternatively, you can print and mail your form and check.
OH WH IT 501 E-pay only (except partial weekly filers)
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Ohio Department of Revenue in order to e-file through QuickBooks.
Payment Enrollment Instructions
You don't need to enroll with the Ohio Department of Revenue in order to e-pay through QuickBooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable
Change Bank Account Instruction
You can select the bank account and routing number to use when your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for the e-pay.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://business.ohio.gov/efiling/new/
Is there a registration fee?
No
What is the name of the form to use for registration?
Ohio Business Gateway
What is the link to the form for registration?
https://ohiobusinessgateway.ohio.gov/OBG/Membership/Security.mvc/Login#MainContainer
Additional information about the registration for this state.
To set up a business account: Follow the "Create an OBG Username" link on the login page. You will go through a two-part process, where you will first create the OBG Company Account and then you will create your OBG Username. In order to create the company account, you will need the following information: ■Company FEIN (or SSN) ■Company name ■Contact information for a company representative.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://jfs.ohio.gov/ouc/uctax/registering_as_an_employer.stm
Is there a registration fee?
No
What is the name of the form to use for registration?
Ohio Tax Registration
What is the link to the form for registration?
https://eric.ohio.gov/ERICWeb/faces/jsp/register/newGetWebAccessEmployer.xhtml
Additional information about the registration for this state.
Online registration will create an account number immediately. Mail/Fax will take 3-4 weeks to process and send the account number via mail. Paper form: http://www.odjfs.state.oh.us/forms/num/JFS20100/pdf/

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