5703-7-06 Personal income tax form required for withholding purposes.

Pursuant to the authority of division (B) of section 5747.18 of the Revised Code, it is hereby required that for purposes of withholding , as required by section 5747.06 of the Revised Code, Ohio employers and employees shall utilize Ohio form IT-4.

The number of exemptions to which an employee is entitled shall be determined only from a properly completed IT-4. If such form is not properly completed by the employee and filed with the employer, the employer shall withhold under section 5747.06 of the Revised Code without exemptions.

Effective: 10/9/2015
Five Year Review (FYR) Dates: 07/20/2015 and 10/09/2020
Promulgated Under: 5703.14
Statutory Authority: 5703.14
Rule Amplifies: 5747.18(B), 5747.06
Prior Effective Dates: 12/28/72