Ohio Business Gateway
Services and Transactions

Employer Withholding

Department of Taxation

Services Provided

The Gateway provides the following Employer Withholding services:

  • Withholding Tax Reports
    • IT-501 Employer's Withholding
    • IT-941 Employer's Annual Reconciliation
    • IT-942 Quarterly and 4th Quarter/Annual Reconciliations
  • School District Withholding Tax Reports
    • SD-101 Employer's School District Withholding
    • SD-141 Employer's School District Reconciliation
  • Billing Notice Payment
  • Assessment Payment
  • Payment only (return already filed)
  • Withholding account number maintenance

Registration Information

Before you start
  • You are required to register with the Ohio Department of Taxation (ODT) before you conduct business in Ohio. If you do not know if you need to register, you can use the Gateway on-line Registration Wizard.
  • A confirmation number and license/registration number will be issued to you upon completion of your application. This number will serve as an official acknowledgement that your application has been received by ODT.
  • Online applications must be paid for at the time you complete the registration process or no license will be issued. This fee must be paid by ACH (Electronic Check). In order to pay by ACH, you will need the following information:
    • Checking or Savings Bank Account number
    • Checking or Savings Bank Routing number
  • You will need a printer to print your license and confirmation. The license you print at the end of your transaction is your official license.
  • No refunds are permitted on any license related fees, so review your selections carefully.
  • If your computer is idle for 20 minutes, your session will "time-out" and you will lose any data you are entering on the current screen. You will have to log in again to continue working on any registrations that are in-progress.
Ohio's Employer Withholding Tax Registration (No Fee)

You will need the following information to complete your registration:

  • Legal name and business name (DBA), if applicable
  • Primary address, business location address (Ohio only) and mailing address (if different than Primary)
  • NAICS Code (North American Industry Classification System) Don't know it, use the NAICS drop down provided in the registration application
  • Names, addresses and social security numbers of the officers, partners or members
  • Email address, name and telephone number of contact person
Ohio's School District Withholding Tax Registration (No Fee)

You will need the following information to complete your registration:

  • If you do not have an Ohio Withholding Account, you may use The Gateway to register for an Ohio Withholding Account. The Gateway's Ohio Withholding Account registration process will give you the opportunity to activate your School District Withholding Account.
  • If you have an active Ohio Withholding Account, you can activate your School District Withholding Account by either filing your first School District Withholding tax return or by calling the Ohio Department of Taxation's Taxpayer Services at 1-888-405-4089.
  • If you are unsure about the status of your Ohio Withholding Account or School District Withholding Account, please call the Ohio Department of Taxation's Taxpayer Services at 1-888-405-4089.
Master Cumulative Account Information

To obtain a Master Cumulative account, please contact the Taxpayer Services Division at 1-888-405-4039.

User Guides/Special Instructions

Registration user guide

Employer Withholding user guide

Terms & Conditions

Employer Withholding services are subject to the Gateway Terms of Services.

More Information

Department of Taxation's Employer Withholding page


For assistance, weekdays from 8am-5pm, call 866-OHIO-GOV (866-644-6468) and select Option 1.