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

Under the provisions of Section 5747.18(B) , Ohio Revised Code, it is hereby required that for purposes of withholding the Ohio personal income tax, as required by Section 5747.06 , Ohio Revised Code, Ohio employers and employees shall utilize Ohio Form IT-4.

The number of personal exemptions to which an employee is entitled shall be determined only from a properly completed IT-4, and if such form is not properly completed and filed with the employer, the employer shall withhold the Ohio personal income tax without exemptions.

(former TX-47-06); Eff 12-28-72
Rule promulgated under: RC 5703.14