The Ohio IT 4 form is an Employee’s Withholding Exemption Certificate that allows employees to declare their withholding exemptions for Ohio income tax. This form combines and replaces previous versions and is essential for ensuring that the correct amount of tax is withheld from your paycheck. To avoid potential tax penalties, submit your IT 4 to your employer before your employment start date.
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The Ohio IT 4 form serves as a crucial document for employees in Ohio, ensuring that the correct amount of state income tax is withheld from their earnings. This form, which was updated on December 7, 2020, consolidates several previous forms, namely the IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP, into a single, streamlined certificate. Employees must submit the IT 4 to their employer before starting a new job to facilitate proper withholding of Ohio income tax, and potentially school district income tax, from their compensation. The form consists of several sections, including personal information, claiming withholding exemptions, and an optional withholding waiver for those who may not be subject to Ohio taxes. Changes in personal circumstances, such as marital status or the number of dependents, necessitate an updated IT 4 to ensure accurate withholding. Understanding the nuances of this form is vital for employees to avoid underpayment penalties and to ensure compliance with Ohio tax laws. Employers are responsible for maintaining a copy of the IT 4 as part of their records, while the form itself does not need to be submitted to the Ohio Department of Taxation.
As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.
IT 4
Rev. 01/24
Employee’s Withholding Exemption Certificate
Submit form IT 4 to your employer on or before the start date of employment so your employer will withhold and remit Ohio income tax from your compensation. If applicable, your employer will also withhold school district income tax. You must file an updated IT 4 when any of the information listed below changes (including your marital status or number of dependents). You should contact your employer for instructions on how to complete an updated IT 4. Your employer may require you to complete this form electronically.
Section I: Personal Information
Employee Name:
Employee SSN:
Address, city, state, ZIP code:
School district of residence (See The Finder at tax.ohio.gov):
School district number (####):
Section II: Claiming Withholding Exemptions
1.
Enter “0“ if you are a dependent on another individual’s Ohio return; otherwise enter “1”
________________
2.
Enter “0” if single or if your spouse files a separate Ohio return; otherwise enter “1“
3.
Number of dependents
4.
Total withholding exemptions (sum of line 1, 2, and 3)
5.
Additional Ohio income tax withholding per pay period (optional)
$_______________
Section III: Withholding Waiver
I am not subject to Ohio or school district income tax withholding because (check all that apply):
I am a full-year resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia.
I am a resident military servicemember who is stationed outside Ohio on active duty military orders.
I am a nonresident military servicemember who is stationed in Ohio due to military orders.
I am a nonresident civilian spouse of a military servicemember and I am present in Ohio solely due to my spouse’s military orders.
I am exempt from Ohio withholding under R.C. 5747.06(A)(1) through (6).
Section IV: Signature (required)
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information is true, correct and complete.
Signature
Date
IT 4 Instructions
Most individuals are subject to Ohio income tax on their wages, salaries, or other compensation. To ensure this tax is paid, employers maintaining an office or transacting business in Ohio must withhold Ohio income tax, and school district income tax if applicable, from each individual who is an employee.
Such employees who are subject to Ohio income tax (and school district income tax, if applicable) should complete sections I, II, and IV of the IT 4 to have their employer withhold the appropriate Ohio taxes from their compensation. If the employee does not complete the IT 4 and return it to his/her employer, the employer:
zWill withhold Ohio tax based on the employee claiming zero exemptions, and
zWill not withhold school district income tax, even if the employee lives in a taxing school district.
An individual may be subject to an interest penalty for underpayment of estimated taxes (on form IT/SD 2210) based on under-withholding.
Certain employees may be exempt from Ohio withholding because their income is not subject to Ohio tax. Such employees should complete sections I, III, and IV of the IT
4only.
The IT 4 does not need to be filed with the Department of Taxation. Your employer must maintain a copy as part of its records.
R.C. 5747.06(A) and Ohio Adm.Code 5703-7-10.
Section I
Enter the four-digit school district number of your primary address. If you do not know your school district of residence or its school district number, use The Finder at tax.ohio.gov. You can also verify your school district by contacting your county auditor or county board of elections.
If you move during the tax year, complete an updated IT 4 immediately reflecting your new address and/ or school district of residence.
Section II
Line 1: If you can be claimed on someone else’s Ohio income tax return as a dependent, then you are to enter “0” on this line. Everyone else may enter “1”.
Line 2: If you are single, enter “0” on this line. If you are married and you and your spouse file separate Ohio Income tax returns as “Married filing Separately” then enter “0” on this line.
Line 3: You are allowed one exemption for each dependent. Your dependents for Ohio income tax purposes are the same as your dependents for federal income tax purposes. See R.C. 5747.01(O).
Line 5: If you expect to owe more Ohio income tax than the amount withheld from your compensation, you can request that your employer withhold an additional amount of Ohio income tax. This amount should be reported in whole dollars.
Note: If you do not request additional withholding from your compensation, you may need to make estimated income tax payments using form IT 1040ES or estimated school district income tax payments using the SD 100ES. Individuals who commonly owe more in Ohio income taxes than what is withheld from their compensation include:
zSpouses who file a joint Ohio income tax return and both report income, and
zIndividuals who have multiple jobs, all of which are subject to Ohio withholding.
Section III
This section is for individuals whose income is deductible or excludable from Ohio income tax, and thus employer withholding is not required. Such employee should check the appropriate box to indicate which exemption applies to him/her. Checking the box will cause your employer to not withhold Ohio income tax and/or school district income tax. The exemptions include:
zReciprocity Exemption: If you are a resident of Indiana, Kentucky, Pennsylvania, Michigan or West Virginia and you work in Ohio, you do not owe Ohio income tax on your compensation. Instead, you should have your employer withhold income tax for your resident state. R.C. 5747.05(A)(2).
zResident Military Servicemember Exemption: If you are an Ohio resident and a member of the United States Army, Air Force, Navy, Marine Corps, or Coast Guard (or the reserve components of these branches of the military) or a member of the National Guard, you do not owe Ohio income tax or school district income tax on your active duty military pay and allowances received while stationed outside of Ohio.
This exemption does not apply to compensation for nonactive duty status or received while you are stationed in Ohio.
R.C. 5747.01(A)(21).
zNonresident Military Servicemember Exemption: If
you are a nonresident of Ohio and a member of the uniformed services (as defined in 10 U.S.C. §101), you do not owe Ohio income tax or school district income tax on your military pay and allowances.
zNonresident Civilian Spouse of a Military Servicemember Exemption: If you are the civilian spouse of a military servicemember, your pay may be exempt from Ohio income tax and school district income tax if all of the following are true:
yYour spouse is stationed in Ohio on military orders; and
yYou are present in Ohio solely to be with your spouse.
You must provide a copy of the employee’s spousal military
identification card issued to the employee by the Department
of Defense when completing the IT 4.
Note: For more information on taxation of military servicemembers and their civilian spouses, see 50 U.S.C.A. 4001 and tax.ohio.gov/military.
zStatutory Withholding Exemptions: Compensation earned in any of the following circumstances is not subject to Ohio income tax or school district income tax withholding:
y Agricultural labor (as defined in 26 U.S.C. §3121(g)); y Domestic service in a private home, local college club, or local chapter of a college fraternity or
sorority;
y Services performed by an employee who is regularly employed by an employer to perform such service if she or he earns less than $300 during a calendar quarter;
yNewspaper or shopping news delivery or distribution directly to a consumer, performed by an individual under the age of 18;
yServices performed for a foreign government or an international organization; and
yServices performed outside the employer’s trade or business if paid in any medium other than cash.
*These exemptions are not common.
Note: While the employer is not required to withhold on these amounts, the income is still subject to Ohio income tax and school district income tax (if applicable). As such, you may need to make estimated income tax payments using form IT 1040ES and/or estimated school district income tax payments using form SD 100ES.
See R.C. 5747.06(A)(1) through (6).
Completing the Ohio IT 4 form is essential for ensuring the correct amount of income tax is withheld from your pay. This form needs to be submitted to your employer before you start working. If any of your personal information changes, you should update this form and resubmit it. Below are the steps to fill out the form accurately.
Once you have filled out the form, submit it to your employer. They will use this information to withhold the correct amount of taxes from your paycheck. Make sure to keep a copy for your records, as you may need it in the future.
The Ohio IT 4 form is an Employee's Withholding Exemption Certificate. It is used by employees to inform their employers about how much Ohio income tax should be withheld from their pay. This form combines and replaces several previous forms, including the IT 4, IT 4NR, IT 4 MIL, and IT MIL SP.
You should submit the IT 4 form to your employer before your employment starts. This ensures that the correct amount of Ohio income tax, and if applicable, school district income tax, is withheld from your compensation.
The form requires personal information such as your name, Social Security Number, address, and school district of residence. Additionally, you will need to claim withholding exemptions based on your tax situation, including your marital status and number of dependents.
If you do not submit the IT 4 form, your employer will withhold Ohio income tax as if you are claiming zero exemptions. This means that more tax may be withheld than necessary, which could lead to a refund when you file your tax return.
If any of your information changes, such as your marital status or number of dependents, you must file an updated IT 4 form. Contact your employer for instructions on how to complete and submit the updated form. Some employers may require electronic submission.
Certain individuals may be exempt from Ohio income tax withholding. This includes full-year residents of states like Indiana and Kentucky, military servicemembers stationed outside Ohio, and their civilian spouses under specific conditions. You must check the appropriate boxes on the IT 4 form to indicate your exemption status.
If you have multiple jobs, you should consider your total expected income when filling out the IT 4 form. You may need to request additional withholding if you anticipate owing more in taxes than what will be withheld from your pay. This can help you avoid penalties for underpayment.
No, you do not need to file the IT 4 form with the Ohio Department of Taxation. Your employer is required to keep a copy of the form as part of their records.
If you move during the tax year, you need to complete an updated IT 4 form immediately. This updated form should reflect your new address and school district of residence to ensure proper withholding.
Incorrect Personal Information: One of the most common mistakes occurs when individuals fail to provide accurate personal information. This includes entering the wrong name, Social Security Number (SSN), or address. Such inaccuracies can lead to significant delays in processing and may cause issues with tax withholding.
Misunderstanding Withholding Exemptions: Many people misinterpret the instructions for claiming withholding exemptions. For instance, entering "0" when they are not a dependent or failing to account for all dependents can result in improper withholding. It's essential to carefully review each line to ensure the correct exemptions are claimed.
Neglecting to Update the Form: Life changes, such as marriage, divorce, or the birth of a child, necessitate an update to the IT 4 form. Failing to submit an updated form when such changes occur can lead to incorrect withholding amounts, potentially resulting in underpayment or overpayment of taxes.
Ignoring the Signature Requirement: A crucial step often overlooked is signing the form. Without a signature, the IT 4 is considered incomplete, and employers may default to withholding taxes at the highest rate. Always remember to sign and date the form before submission.
When completing the Ohio IT 4 form, there are several other forms and documents that you may need to consider. These documents help ensure accurate tax withholding and compliance with Ohio tax laws. Below is a list of some commonly used forms alongside the IT 4.
Understanding these forms and how they relate to the IT 4 can help you navigate your tax obligations more effectively. If you have questions about any of these documents or need assistance, it is advisable to seek guidance from a tax professional or your employer's human resources department.
The IT 4 form is similar to the previous version of the IT 4, which it effectively replaces. The earlier IT 4 had separate sections for personal information and withholding exemptions, much like the new version. However, the updated IT 4 consolidates these elements into a more streamlined format. This makes it easier for employees to provide necessary information and claim their exemptions without navigating multiple forms. The goal is to simplify the process for both employees and employers while ensuring compliance with Ohio tax regulations.
The IT 4NR form, which stands for Nonresident Employee Withholding Exemption Certificate, is another document that shares similarities with the IT 4. Like the IT 4, the IT 4NR was designed for employees to declare their withholding exemptions. However, the IT 4NR specifically catered to nonresidents working in Ohio. The new IT 4 incorporates the relevant provisions of the IT 4NR, allowing nonresidents to claim their exemptions within the same framework as residents, thus promoting a more cohesive approach to tax withholding.
Next, the IT 4 MIL form was previously used by military personnel to claim exemptions from Ohio income tax withholding. The new IT 4 encompasses these military-specific provisions, making it easier for service members to report their status and avoid unnecessary withholding. By merging these forms, the IT 4 simplifies the process for military employees, ensuring they can easily navigate their tax obligations while stationed in Ohio or working remotely.
Similarly, the IT MIL SP form, which was specifically for the civilian spouses of military personnel, is now integrated into the IT 4. This change allows civilian spouses to declare their withholding exemptions in a more straightforward manner. Previously, they had to complete a separate form, which could create confusion. The new IT 4 addresses this issue by incorporating all relevant military exemptions into one comprehensive document, streamlining the process for families affected by military service.
The IT 1040ES form, used for making estimated income tax payments, is also related to the IT 4. While the IT 4 focuses on withholding exemptions, the IT 1040ES is crucial for individuals who may owe more taxes than what is withheld from their paychecks. Those who anticipate owing additional taxes can use the IT 1040ES to make estimated payments, ensuring they stay compliant with Ohio tax laws. The IT 4 indirectly supports this process by helping employees accurately report their withholding exemptions, thereby reducing the likelihood of underpayment.
Another related document is the SD 100ES, which is used for estimated school district income tax payments. Just like the IT 1040ES, the SD 100ES is vital for individuals who may face under-withholding. The IT 4 helps determine the correct amount of school district tax that should be withheld from an employee's paycheck, thereby minimizing the need for estimated payments. This connection underscores the importance of accurate withholding and its impact on overall tax obligations.
The IT/SD 2210 form, which addresses interest penalties for underpayment of estimated taxes, is also relevant in this context. If an employee does not have enough tax withheld from their paycheck, they may face penalties. The IT 4 aids in preventing such situations by allowing employees to claim the appropriate exemptions and adjust their withholding accordingly. This proactive approach can help avoid the need for the IT/SD 2210 and its associated penalties.
Additionally, the R.C. 5747.06(A) statute outlines the specific circumstances under which individuals may be exempt from Ohio withholding. This legal framework is essential for understanding the exemptions available on the IT 4. By integrating these provisions into the form, employees can more easily identify their eligibility for exemptions, ensuring compliance with state tax laws while maximizing their take-home pay.
Lastly, the Ohio Adm.Code 5703-7-10 provides guidelines for employers regarding employee withholding. This code is crucial for ensuring that employers understand their responsibilities in relation to the IT 4. By having a clear understanding of these regulations, employers can accurately withhold taxes based on the information provided by employees on the IT 4, fostering a smoother tax process for all parties involved.
When filling out the Ohio IT 4 form, it's important to approach the task with care. Here are some key do's and don'ts to keep in mind:
Misconceptions about the Ohio IT 4 form can lead to confusion regarding tax withholding and exemptions. Here are four common misconceptions:
When filling out and using the Ohio IT 4 form, consider the following key takeaways: