Ohio’s employer and school district withholding tax filing and payment requirements have changed, effective January 1, 2015 employers are now required to file and remit payment for state and school district income tax withholding returns using the Ohio Business Gateway. This requirement applies to all withholding tax returns that are filed and paid on or after January 1, 2015.
For assistance with Ohio Business Gateway registration, or to log-in, please visit them at http://business.ohio.gov/efiling/transactions/withholding
Please note that any employer required to file and pay employer withholding tax returns electronically may apply to the tax commissioner to be excused from the requirement. The request must be made using the Ohio form WT OOR.January 21, 2015 8:00 am