TAXES 21-26, Ohio State Income Tax Withholding
Published: October 4, 2021
Effective: Pay Period 19, 2021
Summary
The Pay Period tax multiplication factor has changed from 1.032 to 1.001 for the State of Ohio.
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 19, 2021)
- Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
- Subtract the nontaxable biweekly Federal Employees 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 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 1.001 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) Home page. Select the tab and select from the section 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 ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.
or via the customer service portal at