TAXES 19-08, Ohio State Income Tax Withholding
Published: February 13, 2019
Effective: Pay Period 03, 2019
Summary
The income tax withholdings for the State of Ohio includes the following changes:
- The State will no longer provide an annual table using the Percentage Method. The tax calculation will change to use the State's Computer Formula.
- The tax withholding table will change.
- The pay period tax based on the tax table is multiplied by 1.075 to get the pay period withholding amount.
No action on the part of the employee or the personnel office is necessary.
Tax Formula
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 Total Number of Allowances field as follows: |
Additional Information: |
None |
Withholding Formula (Effective Pay Period 03, 2019)
- Subtract the nontaxable biweekly Thrift Savings Plan (TSP) 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 by the number of pay dates in the tax year 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 $0 but not over $5,000
0.5%
Over $5,000 but not over $10,000
$25.00 plus 1.0% of excess over $5,000
Over $10,000 but not over $15,000
$75.00 plus 2.0% of excess over $10,000
Over $15,000 but not over $20,000
$175.00 plus 2.5% of excess over $15,000
Over $20,000 but not over $40,000
$300.00 plus 3.0% of excess over $20,000
Over $40,000 but not over $80,000
$900.00 plus 3.5% of excess over $40,000
Over $80,000 but not over $100,000
$2,300.00 plus 4.0% of excess over $80,000
Over $100,000
$3,100.00 plus 5.0% of excess over $100,000
- Divide the annual Ohio income tax withholding by the number of pay dates in the tax year to determine the pay period gross tax amount.
- Multiply the pay period gross tax by 1.075 to obtain the biweekly Ohio income tax withholding.
Resources
To view the updated tax formula, go to the
page from the drop-down menu on the National Finance Center (NFC) homepage. Select the tab and select from the menu to launch the tax map. Select the desired State from the map provided for the formula.Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at
or via the customer service portal.