Ohio IT 4 Form PDF Details

In recent updates to the Ohio tax system, the introduction of a new version of the IT 4 form as of December 7, 2020, marks a significant consolidation in the state’s approach to income tax withholding documentation. By amalgamating the previous version of the IT 4, the IT 4NR for nonresidents, IT 4 MIL for military personnel, and the IT MIL SP for military spouses, the Ohio Department of Taxation aims to streamline the withholding exemption certificate process for employees across different demographics. This form, essential for accurately withholding Ohio income tax from employees' compensation, now serves as a universal document that also covers school district income tax where applicable. Employees are encouraged to submit this form at the commencement of their employment or when any key information changes such as marital status or number of dependents, ensuring their employer withholds the correct tax amount. Noteworthy is the guidance provided for filling out personal information, claiming withholding exemptions, and understanding special conditions under which withholding is waived — including for certain nonresident military personnel and their spouses, and individuals subject to statutory withholding exemptions. Should employees neglect to provide their IT 4, employers are directed to default withholdings to assume zero exemptions, potentially subjecting the employee to interest penalties for underpayment unless adjustments are made. Additionally, the form includes provisions for those expecting to owe more tax than will be covered by standard withholding, allowing for specified additional amounts to be withheld per pay period. This significant update to the IT 4 form not only simplifies the withholding exemption certificate process but also reflects Ohio’s efforts to accommodate the diverse circumstances of its taxpaying employees.

QuestionAnswer
Form Name Ohio IT 4 Form
Form Length 3 pages
Fillable? No
Fillable fields 0
Avg. time to fill out 45 sec
Other names IT 4 MIL, IT 4NR, As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), and IT MIL SP

Form Preview Example

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.

hio

Department of

IT 4

Rev. 12/20

Taxation

 

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

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 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).

z Nonresident 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:

y Your spouse is a nonresident of Ohio;

y You and your spouse are residents of the same state; y Your spouse is stationed in Ohio on military orders; and y You 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.

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.

Note: For more information on taxation of military servicemembers and their civilian spouses, see 50a U.S.C.

§571.

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).

How to Edit Ohio IT 4 Form Online for Free

As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version) can be filled out online without any problem. Simply open FormsPal PDF editor to do the job without delay. The editor is consistently maintained by our staff, acquiring new features and turning out to be greater. Getting underway is easy! Everything you need to do is follow the following basic steps directly below:

Step 1: Press the orange "Get Form" button above. It'll open our pdf editor so that you can begin filling in your form.

Step 2: Once you start the online editor, you will get the form prepared to be filled in. In addition to filling out different fields, you may as well perform various other things with the form, specifically adding any textual content, modifying the initial textual content, adding images, placing your signature to the PDF, and a lot more.

This document will require specific details to be filled out, thus be certain to take whatever time to enter precisely what is requested:

1. You'll want to complete the As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version) accurately, thus take care when working with the parts comprising all these blank fields:

Filling out section 1 in IT 4 MIL

2. Your next part is usually to complete the next few blanks: I am a resident military, I am a nonresident military, I am a nonresident civilian spouse, I am exempt from Ohio withholding, Section IV Signature required, Under penalties of perjury I, Signature, and Date.

IT 4 MIL completion process detailed (stage 2)

Always be very mindful while filling out I am a nonresident military and I am a nonresident civilian spouse, because this is where a lot of people make some mistakes.

Step 3: Go through what you have inserted in the blanks and then click on the "Done" button. Right after creating afree trial account here, it will be possible to download As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version) or email it right off. The document will also be readily available from your personal account with your each edit. When using FormsPal, it is simple to complete documents without the need to get worried about personal data incidents or data entries getting distributed. Our protected platform ensures that your private data is maintained safe.