Fill - Free fillable IT 4 Employees Withholding Exemption Certicate Department of (State of Ohio) PDF form

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 le 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 les 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

hio

Department of

Taxation

Employee’s Withholding Exemption Certicate

IT 4

Rev. 12/20

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 oce 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:

z Will withhold Ohio tax based on the employee claiming

zero exemptions, and

z Will 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

4 only.

The IT 4 does not need to be led 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 reecting 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 le separate Ohio Income

tax returns as “Married ling 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:

z Spouses who le a joint Ohio income tax return and both

report income, and

z Individuals 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:

z Reciprocity 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).

z Resident 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 dened in 10 U.S.C. §101),

you do not owe Ohio income tax or school district

income tax on your military pay and allowances.

z Nonresident 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

identication 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.

z Statutory 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 dened 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;

y Newspaper or shopping news delivery or distribution

directly to a consumer, performed by an individual

under the age of 18;

y Services performed for a foreign government or an

international organization; and

y Services 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).

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.

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