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 theirwages, salaries, or other compensation. To ensure thistax is paid, employers maintaining an office or transactingbusiness in Ohio must withhold Ohio income tax, and schooldistrict income tax if applicable, from each individual who isan employee.
Such employees who are subject to Ohio income tax (andschool district income tax, if applicable) should completesections I, II, and IV of the IT 4 to have their employer withholdthe appropriate Ohio taxes from their compensation. If theemployee does not complete the IT 4 and return it to his/her employer, the employer:
- Will withhold Ohio tax based on the employee claimingzero exemptions, and
- 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 forunderpayment of estimated taxes (on form IT/SD 2210)based on under-withholding.
Certain employees may be exempt from Ohio withholdingbecause their income is not subject to Ohio tax. Suchemployees should complete sections I, III, and IV of the IT4 only.
The IT 4 does not need to be filed with the Departmentof Taxation. Your employer must maintain a copy as part ofits records.
R.C. 5747.06(A) and Ohio Adm.Code 5703-7-10