Ohio State Income Tax Withholding Information
State Abbreviation: |
OH |
State Tax Withholding State Code: |
39 |
Acceptable Exemption Form: |
IT-4 |
Basis for Withholding: |
State Exemptions |
Acceptable Exemption Data: |
0/Number of Exemptions |
TSP Deferred: |
Yes |
Special Coding: |
Determine the Number of Allowances field as follows: First Position - Enter 0 (zero). Second and Third Positions - Enter the number of exemptions claimed. |
Additional Information: |
None |
Additional Resources: |
Withholding Formula 
(Effective Pay Period 14, 2014)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
- Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
- Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
- Determine the exemption allowance by applying the following guideline and subtract this amount from the gross annual wages to compute the taxable income.
Exemption Allowance = $650.00 x Number of Exemptions
- Apply the taxable income computed in step 5 to the following table to determine the annual Ohio income tax withholding.
Tax Withholding Table
If the Amount of
Taxable Income Is:The Amount of Ohio
Tax Withholding Should Be:Over:
But Not Over:
Of Excess Over:
$0
$5,000
$0.00plus
0.574%
$0
5,000
10,000
28.70
plus
1.148%
5,000
10,000
15,000
86.10
plus
2.297%
10,000
15,000
20,000
200.95
plus
2.871%
15,000
20,000
40,000
344.50
plus
3.445%
20,000
40,000
80,000
1,033.50
plus
4.019%
40,000
80,000
100,000
2,641.10
plus
4.593%
80,000
100,000
and over
3,559.70
plus
5.741%
100,000
- Divide the annual Ohio income tax withholding by 26 to obtain the biweekly Ohio income tax withholding.