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Ohio has its own form: the IT 4
Ohio doesn't use your federal W-4 to set state withholding. You give your employer Form IT 4, the Employee's Withholding Exemption Certificate, on or before your start date. Ohio uses exemptions, not the dollar amounts on the federal W-4.
The IT 4 has three lines: Line 1 is 1 for yourself (or 0 if you are a dependent on someone else's Ohio return), Line 2 is 1 if you are married and your spouse does not file a separate Ohio return (otherwise 0), and Line 3 is the number of dependents you will claim, the same dependents as on your federal return. You can claim fewer exemptions than you're entitled to, but never more, and you can ask your employer to withhold an additional amount.
File a new IT 4 whenever your information changes, including your marital status or number of dependents.
Ohio's 2026 income tax rate
For 2026 Ohio moved to a flat rate. There is no tax on the first $26,050 of taxable income. Above that, the tax is $332 plus 2.75% of the amount over $26,050. That replaces the old two-bracket system that reached 3.125% above $100,000.
On your return, Ohio allows a personal exemption for you, your spouse, and each dependent: $2,350 if your modified adjusted gross income is $40,000 or less, $2,100 up to $80,000, and $1,850 above that. Exemptions are not allowed if your MAGI is $500,000 or more. The calculator above estimates your tax from the rate table and does not subtract those return exemptions, so it may run slightly high.
How Ohio employers withhold
Employers use Ohio's percentage-method tables, which subtract $650 for each exemption claimed and then apply Ohio's own withholding percentages. Because those percentages differ from the annual tax formula, your paycheck withholding won't match the estimate exactly.
School district income tax (SDIT)
Many Ohio school districts levy their own income tax, approved by voters of the district. It is separate from state and city tax, and employers must withhold it for any employee who lives in a taxing school district.
There are two kinds. Traditional-base districts withhold using the same wages and exemptions as state withholding. Earned-income-base districts withhold a flat rate with no reduction for exemptions. The Ohio Department of Taxation publishes district data and a lookup so you can find your rate.
City (municipal) income tax
Most Ohio cities also tax income. A municipality can't exceed 1% without voter approval, and it generally taxes wages of residents and of nonresidents who work there. Most cities give residents a full or partial credit for tax paid to the city where they work. Your employer withholds city tax based on where you work, and it isn't included in the state figures above.
Reciprocal states
Ohio has reciprocity agreements with Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia. If you live in one of those states and work in Ohio, give your employer Form IT 4NR (Statement of Residency) to claim exemption from Ohio income tax withholding.
Ohio W-4 FAQ
What is the Ohio IT 4 form?+
The IT 4 is Ohio's Employee's Withholding Exemption Certificate. Your employer uses the number of exemptions you claim on it to decide how much Ohio income tax to withhold. It replaces the federal W-4 for state withholding purposes.
How many exemptions should I claim on the Ohio IT 4?+
Claim 1 for yourself (0 if you are a dependent on another person's Ohio return), 1 for a spouse who doesn't file a separate Ohio return, and 1 for each dependent you'll claim on your federal return. You may claim fewer to have more withheld.
What is Ohio's income tax rate for 2026?+
Ohio's 2026 tax is a flat 2.75% on taxable income above $26,050, with a $332 base amount at that threshold and no tax on the first $26,050.
Do I pay school district income tax in Ohio?+
You do if you live in a school district that has voters' approval for the tax. Employers must withhold it for employees who reside in a taxing district. Traditional-base districts use the state wage base and exemptions, and earned-income districts use a flat rate.
Do I pay Ohio city income tax?+
Most Ohio cities levy an income tax on wages, typically withheld based on where you work. A city can't exceed 1% without voter approval, and many give residents a credit for tax paid to the city where they work.
I live in Indiana, Kentucky, Michigan, Pennsylvania or West Virginia and work in Ohio. Is Ohio tax withheld?+
Not if you give your employer Form IT 4NR. Ohio's reciprocal agreements with those five states mean Ohio doesn't tax the wages of their residents.
Start with your federal W-4
Your Ohio withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.
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