Ohio Form IT 4 — Employee’s Withholding Exemption Certificate

Get the blank Form IT-4 (PDF)  ·  Checked line by line against the official Ohio form, last verified September 8, 2026  ·  How we verify

What is Form IT-4?

Form IT 4 is Ohio’s employee withholding exemption certificate. Ohio employers must withhold Ohio income tax — and school district income tax where it applies — from every employee’s compensation. How much they withhold depends on the number of exemptions you claim on this form and on any extra amount you request. Fewer exemptions, or a dollar amount on Line 5, means more tax withheld; more exemptions means less.

The form has four sections: your personal information and school district (Section I), the exemptions you claim (Section II), waivers for people whose pay is not subject to Ohio withholding at all (Section III), and your signature under penalty of perjury (Section IV). Completing it correctly matters because your school district number drives whether local tax is withheld, and because claiming too many exemptions can leave you underwithheld and facing an interest penalty when you file your return.

Who Must Complete Ohio Form IT 4?

Every Ohio employee should complete Sections I, II, and IV so the employer withholds the right Ohio tax. If you do not, the employer withholds Ohio tax as though you claimed zero exemptions and withholds no school district income tax even if you live in a taxing district.

Employees whose pay is not subject to Ohio withholding complete Sections I, III, and IV instead, checking the waiver that applies:

• Reciprocity. You are a full-year resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia and work in Ohio. Your Ohio wages are not taxed by Ohio; your employer withholds your home state’s tax instead.
• Resident military servicemember stationed outside Ohio on active-duty orders — active-duty pay and allowances are exempt from Ohio and school district tax. The exemption does not apply to non-active-duty pay or to pay received while stationed in Ohio.
• Nonresident military servicemember stationed in Ohio on orders — military pay and allowances are not subject to Ohio or school district tax.
• Nonresident civilian spouse of a servicemember who is in Ohio solely to be with a spouse stationed there on orders. Provide a copy of the spousal military ID card to your employer.
• Statutory exemption under R.C. 5747.06(A)(1)–(6) — narrow categories such as agricultural labor, domestic service in a private home, casual work under $300 in a calendar quarter, newspaper delivery by someone under 18, work for a foreign government or international organization, and certain non-cash pay. These are uncommon, and the income is still subject to Ohio tax even though withholding is not required.

You should also file a new IT 4 whenever your marital status, number of dependents, address, or school district of residence changes.

How to File Ohio Form IT 4

• Give it to your employer, not to the Ohio Department of Taxation. The employer keeps a copy with their payroll records. Your employer may require you to complete it electronically through their payroll system.
• Look up your school district of residence and its four-digit number with The Finder at tax.ohio.gov before you start; you can also confirm it with your county auditor or board of elections.
• Keep your own copy for reference.

Before you start, have your Social Security number, your current address, your school district number, and — for a reciprocity or military waiver — the details that support it.

When to Submit Ohio Form IT 4

• On or before your first day of work, so withholding is correct from your first paycheck.
• Whenever your information changes — a marriage or divorce, a new dependent, a move to a different address or school district. Complete an updated IT 4 immediately.
• If you move during the year, file a new IT 4 right away with your new address and school district of residence.
• If you under-withhold, you may owe an interest penalty for underpayment of estimated tax, figured on Form IT/SD 2210. If you expect to owe more than is withheld — common for two-earner joint filers and people with multiple Ohio jobs — use Line 5, or make estimated payments with Form IT 1040ES (and Form SD 100ES for school district tax).

Where to Send Ohio Form IT 4

You do not mail IT 4 anywhere. It goes to your employer and stays in the employer’s records; it is never filed with the Ohio Department of Taxation.

• Reciprocity and military waivers still go to the employer — checking the Section III box is what stops the withholding.
• Nonresident civilian spouse claims must include a copy of the spousal military ID card.
• Statutory basis: R.C. 5747.06(A) and Ohio Administrative Code 5703-7-10.

How to Complete Ohio Form IT 4 Section by Section

The Form IT 4 instructions group the certificate into a few short sections; here is what each one asks for and how to answer it.

Section I — Personal Information

Employee name and SSN: Enter your full legal name and Social Security number.

Address, city, state, ZIP: Enter your current home address.

School district of residence and four-digit number: Enter the school district where you live and its four-digit code. Use The Finder at tax.ohio.gov if you are not sure. This is what tells your employer whether — and for which district — to withhold school district income tax.

Section II — Claiming Withholding Exemptions

Line 1 — Yourself: Enter “0” if you can be claimed as a dependent on someone else’s Ohio income tax return. Everyone else enters “1”.

Line 2 — Spouse: Enter “0” if you are single, or if you are married and you and your spouse file separate Ohio returns as “Married filing separately”. Otherwise enter “1”.

Line 3 — Dependents: Enter one exemption for each dependent. Your Ohio dependents are the same as your federal dependents.

Line 4 — Total withholding exemptions: Add Lines 1, 2, and 3.

Line 5 — Additional Ohio withholding per pay period (optional): If you expect to owe more Ohio tax than will be withheld, enter a whole-dollar amount to be withheld from each paycheck on top of the amount your exemptions produce.

Section III — Withholding Waiver

Check every box that applies. Completing Section III means your employer will not withhold Ohio income tax and/or school district income tax:

• Full-year resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia.
• Resident military servicemember stationed outside Ohio on active-duty orders.
• Nonresident military servicemember stationed in Ohio on orders.
• Nonresident civilian spouse of a servicemember, present in Ohio solely for the spouse’s orders (attach a copy of the spousal military ID card).
• Exempt from Ohio withholding under R.C. 5747.06(A)(1) through (6).

Section IV — Signature

Sign and date under penalty of perjury, declaring the information is true, correct, and complete. An unsigned IT 4 is not valid.

Common Mistakes to Avoid

• Not filing an IT 4 at all. Your employer then withholds Ohio tax at zero exemptions and withholds no school district tax, even if you owe it.
• Leaving the school district blank or wrong. This is what drives school district withholding — look it up with The Finder.
• Claiming yourself when someone else can. If a parent claims you as a dependent on their Ohio return, Line 1 is “0”.
• Claiming a spouse exemption while filing separately. Line 2 is “0” for “Married filing separately”.
• Over-claiming exemptions. Too many exemptions leaves you underwithheld and can trigger an interest penalty on Form IT/SD 2210.
• Ignoring a second job or a working spouse. Both situations commonly under-withhold — use Line 5 or make estimated payments.
• Using the reciprocity waiver without being a full-year resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia.
• Not updating the form after a move, marriage, or new dependent.

Frequently Asked Questions

Do I file IT 4 with the state? No. You give it to your employer, who keeps it. It is never sent to the Ohio Department of Taxation.

How many exemptions should I claim? One for yourself (unless someone claims you), one for a spouse (unless single or filing separately), and one per dependent — but claim fewer if you have a second job, a working spouse, or other income, to avoid underwithholding.

What is the school district number for? It tells your employer which taxing school district you live in so the right local tax is withheld. Look it up with The Finder at tax.ohio.gov.

I live in Pennsylvania and work in Ohio. What do I do? Check the reciprocity box in Section III. Ohio will not tax your wages; your employer withholds Pennsylvania tax instead.

Can I have extra tax withheld? Yes. Enter a whole-dollar amount on Line 5 of Section II.

What if my situation changes mid-year? File a new IT 4 with your employer right away — a move, a marriage, a divorce, or a new dependent all change your withholding.

Does this form cover school district income tax too? Yes — the same IT 4, through your school district entry in Section I, controls school district withholding.

Final Review Before Submitting

• Section I has your name, SSN, address, and the correct school district of residence and four-digit number.
• Section II Line 1 is “0” only if someone else can claim you as a dependent.
• Section II Line 2 is “0” if you are single or married filing separately.
• Line 3 matches your federal dependent count.
• Line 4 is the sum of Lines 1, 2, and 3.
• Any extra withholding is a whole-dollar amount on Line 5.
• If claiming a Section III waiver, only Sections I, III, and IV are completed, and a nonresident civilian spouse has attached the spousal military ID card.
• Section IV is signed and dated.
• The certificate is given to your employer, and you kept a copy.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.