46-WTH_Instructions

46-WTH_Instructions - Rev. 10/10 2011 Employers Withholding...

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2011 Employer’s Withholding Instructions This packet contains the following: Instructions for preparing your tax withholding forms. Income tax withholding forms. Payroll/payment summary. Preaddressed envelopes. Use these envelopes to mail your remittance. Employer Withholding Tables for 2011 The employer withholding tables are posted on our Web site at tax.ohio.gov. Filing Instructions for the 2011 Ohio Form IT 3 Beginning with the 2009 Ohio form IT 3, employers are no longer required to send us paper copies of Ohio form IT 2, or federal forms W-2 or 1099-R. However, you are required to maintain these records for a period of four years from the due date. If the information is not submitted electronically, the Ohio Department of Taxation may periodically request W-2s when conducting compliance programs. See Ohio form IT 3 instructions on page 2. Disregarded Entities The Ohio Department of Taxation follows the IRS regarding disregarded entities and employment taxes. Beginning Jan. 1, 2009, all disregarded entities with employees will be required to obtain their own Ohio with- holding account number and calculate, report and withhold all Ohio and school district income taxes on their employees’ wages. Military Spouse Employee – Exemption from Withholding In November 2009, Congress passed the Federal Military Spous- es Residency Relief Act, Public Law 111-97. This new law says that the income of a civilian spouse of a military servicemember is not subject to state income tax of the state in which the spouse is present if the servicemember and spouse have the same state of residency, and their state of residency is in another state pursuant to the servicemember’s military orders. This new law allows a civilian spouse to be exempt from withhold- ing for Ohio income tax purposes if their state of residency is not Ohio. Your employee can complete Ohio form IT MIL-SP (available on our Web site at tax.ohio.gov ) and provide you with acceptable supporting documentation. That documentation must include the employee’s military spouse picture ID provided to the employee by the Department of Defense. The employer is then required to mail this completed document, within 30 days of receipt, to the Ohio Department of Taxation, IT MIL-SP Section, P.O. Box 2476, Columbus, OH 43216-2476 or fax it to (614) 466-1588. The em- ployer is also required to have a copy of this form on fi le for each employee who is claiming to be a nonresident of Ohio because s/he is the spouse of a military servicemember and is in Ohio due to the military orders of the spouse. Federal Privacy Act Notice Because we require you to provide us with a Social Security account number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 au-
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46-WTH_Instructions - Rev. 10/10 2011 Employers Withholding...

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