TAXES 15-39, Ohio State Income Tax Withholding

Published: October 02, 2015
Effective: Pay Period 20, 2015

Summary

The income tax withholdings table for the State of Ohio will change.

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:
First Position - Enter 0 (zero).
Second and Third Positions - Enter the number of exemptions claimed.

Additional Information:

None

Withholding Formula (Effective Pay Period 20, 2015)

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. 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.
  3. 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.
  4. Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
  5. 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

  6. 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

    $0.00 plus 0.556% of excess over $0

    Over $5,000 but not over $10,000

    $27.80 plus 1.112% of excess over $5,000

    Over $10,000 but not over $15,000

    $83.40 plus 2.226% of excess over $10,000

    Over $15,000 but not over $20,000

    $194.70 plus 2.782% of excess over $15,000

    Over $20,000 but not over $40,000

    $333.80 plus 3.338% of excess over $20,000

    Over $40,000 but not over $80,000

    $1,001.40 plus 3.894% of excess over $40,000

    Over $80,000 but not over $100,000

    $2,559.00 plus 4.451% of excess over $80,000

    Over $100,000 and over

    $3,449.20 plus 5.563% of excess over $100,000
  7. Divide the annual Ohio income tax withholding by 26 to obtain the biweekly Ohio income tax withholding.

Inquiries

For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the Internet using the Requester Console.

Additional Resources

To view the updated tax formula go to the HR/Payroll Client page and click the Publications tab in the center ribbon. Select Tax Formulas from the Publication menu to launch the tax map. Click the desired State from the map provided for the formula.