Summary
Content
Payroll blocked? Check out our payroll blocked troubleshooting tips article.
Setting up payroll in Ohio for the first time
Before you can pay employees in a new state, you must register with the stateâs tax agencies. This lets you file and pay the right taxes.
- đ„ Watch a quick video to learn how registering in a new state works
- đ See our blog for full state business guides
- đ€ Let Gusto register for you
Use the dropdowns below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Gusto works with Middesk to help you register with tax agencies in new states.
Get help registering for state taxes
We can help you register for state tax accounts after you:
- Add a work address in the new state in Gusto.
- Assign that work address to a new or existing employee.
- Check your Home page for a to-do. If the state requires it, register with the Secretary of State (SOS) and tell us when it's done.
- States where you need to register with the SOS first: Missouri, New Jersey, New Mexico, and Vermont.
 
Cost, timeline, and who can register
The cost, steps, and turnaround time depend on the state. Gusto will show you these details when you start the registration process.
Middesk cannot help if your company is:
- A non-profit that’s not a 501(c)(3)
- A business that left a PEO (Professional Employer Organization)
- A business that bought another business already registered
- A business that changed its legal entity type (like from LLC to Corp)
- A Limited Partnership (LP) or Limited Liability Partnership (LLP)
What the process looks like
- You give us some basic business information.
- Middesk will check your info.
- Your registration is usually submitted within two business days.
- State registration with Middesk includes:
- State income tax (withholding)
- State unemployment insurance
 
- What's not included:
- Local agency registration
- Third-Party Agent (TPA) access or Power of Attorney (POA) authorization.
- If setting up TPA requires online agency portal access:
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
 
 
- If setting up TPA requires online agency portal access:
 
- After we submit your registration, you may need to answer a verification call from the agency to confirm that the registration request is legitimate.
 
- State registration with Middesk includes:
- When Middesk gets your tax account information back after registering, they'll enter it in Gusto for you. 
- Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
 
Third-Party Access (TPA) and Power of Attorney (POA) reminder
Some state agencies need Gusto to have TPA or a POA on file to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.
- If you're on the state tax registration article, look for a dropdown about TPA or POA in this article.
- If you're not on the state-specific registration article, check the state registration articles to see if TPA or POA is needed and how to set it up.
If there's no TPA or POA section, it's not needed right now.
If setting up TPA requires online agency portal access
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
The cost, steps, and turnaround time depend on the state. Gusto will show you these details when you start the registration process.
Need help with registration questions?
If you’re not sure how to answer one of the registration questions, check Middesk’s Help Center or email them at taxregistrations@middesk.com.
How to get started with state tax registration in Gusto:
- Sign in to Gusto.
- Go to Taxes & Compliance and select Tax setup.
- Under “[State name] Tax Setup”, find the "Let us help you register" banner and click Learn more.
- The state will only show up if you’ve added a company work address there and assigned an employee to it.
 
- Review the price, process, and how long it'll take. We will not charge you until you send in your order.
- State registration with Middesk includes:
- State income tax (withholding)
- State unemployment insurance
 
- What's not included:
- Local agency registration
- Third-Party Agent (TPA) access or Power of Attorney (POA) authorization.
- If setting up TPA or POA requires online agency portal access:
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
 
 
- If setting up TPA or POA requires online agency portal access:
 
 
- State registration with Middesk includes:
- Click Get started on Middesk.
- Reminder: We can only register for you if you do not already have a state account.
 
- Answer some questions about your business, like:
- Basic info
- Contact info
- Company details
- Address details
- Officer/owner info
- State-specific details
 
- After you've entered the information, review all the info carefully on the “Review Information” page. Mistakes can delay things.
- Heads up: State agencies might add fees or take longer than expected. Middesk will notify you if that happens.
 
- If everything looks good, click Continue to Gusto.
- Before you submit the order, review the cost breakdown and total amount again.
- Middesk will start to process your order after you submit it. They'll email you with order updates, and we'll add the cost to your monthly bill after the order is completed.
- At this time, we cannot support order cancellations or refunds.
 
- Click Submit.
- Heads up: After we submit your registration, you may need to respond to a verification call or email from the agency to confirm that the registration request is legitimate. If you do not complete this within 3–5 business days, the order will be canceled and refunded.
 
- When Middesk gets your tax account information back after registering, they'll enter it in Gusto for you.
- Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
 
- Each state and agency takes a different amount of time to process a registration. To estimate when your state tax account info will be available, check the Post Submission Questions in Middesk's help article.
Third-Party Access (TPA) and Power of Attorney (POA) reminder
Some state agencies need Gusto to have TPA or a POA on file to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.
- If you're on the state tax registration article, Look for a dropdown about TPA or POA in this article.
- If you're not on the state-specific registration article, check the state registration articles to see if TPA or POA is needed and how to set it up.
If there's no TPA or POA section, it's not needed right now.
If setting up TPA requires online agency portal access
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & Compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
Need to make a change?
If you already submitted your info but need to fix something, email taxregistrations@middesk.com to update it.
When your order is complete, you’ll get emails from Gusto and Middesk. They’ll detail the next steps, which include:
- Reviewing registration details
- Any other state-specific instructions
Before your order is done, you can check the order status in your Gusto account:
- Sign in to Gusto.
- Go to Taxes & Compliance and select Tax setup.
- Find the state headline, and just below it, view the order status. It could be:
- Tax registration in progress (not yet submitted to the state)
- We need more information
- The state is working on your order
- You have existing tax accounts
- If we find you've already registered for taxes in the state, Middesk will cancel and refund the registration order. Work with the agency to find your tax account details and enter them in Gusto.
 
- Your registration has been completed
- Your order is on hold 
- This usually means you have not met the state’s requirements yet (this often happens with unemployment agencies).
- Your order is paused until the date you entered during sign-up—this is your eligibility date (like the date of your first payroll in the state). Once that date arrives, your order will move forward.
- If you entered the wrong date, email taxregistrations@middesk.com.
 
 
- We could not complete your tax registration.
 
- If there is action required, check your email for next steps.
For most states where tax registration info is sent by physical mail, here's what to expect:
- Middesk receives agency mail during registration to collect tax details. Your tax account info is later sent to Gusto.
- Exceptions: If your business is in Nevada or Rhode Island, the tax info will be mailed to your company. Once you get the letter, check your email for instructions on how to send the info back to Middesk.
 
- Gusto provides a digital mailbox where agency mail that was sent during registration can be viewed.
- After registration is complete, the agency updates its mailing address to your business address for future mail.
- Important: In some cases, you'll need to take action to help update the address. We'll send an email or Home page to-do if any action is needed from you.
 
States—supported by Middesk—that send physical registration mail
Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia.How to view your digital mailbox or tax account credentials
- Sign in to your admin profile in Gusto.
- Go to Taxes & Compliance and click Tax Setup.
- Find the state where a registration order has been completed, and click Visit Middesk.
- Here's what you can see in the digital mailbox:
- Communications: View mail and other agency communication sent during registration or right after.
- Accounts: View tax account credentials by agency.
 
Q: Can I run payroll before my registration is done?
A: Yes. You may be asked to enter tax rates and tax deposit frequencies, but you can use temporary info.
Important reminders
- We cannot submit tax payments or filings until all tax account numbers are added in Gusto.
- If you run payroll before finishing registration, you might get notices about late tax payments or filings. Any penalties are your responsibility.
- If you’re only registering for unemployment tax and do not have your rate yet, use the new employer rate for your state in Gusto until you get the correct one. Update the rate once you get it.
Q: I need to change some of the registration information that was submitted. What do I do?
A: Email Middesk at taxregistrations@middesk.com.
Q: Can I use Gusto to register in a new state without a Federal Employer Identification Number (FEIN)? What if my business is merging or being acquired?
A: No, you need a FEIN in Gusto to get registration help for state taxes. If your business is merging or being acquired, Middesk cannot help with registration. You'll need to work with a tax advisor and state agencies directly.
Q: What if I'm not liable for unemployment tax yet?
A: If you want Middesk to start setting up an unemployment account number before you're liable, you can:
- Use today’s date as the first date the employee(s) in the new state will be paid.
- Enter the start date of the quarter you expect to meet the liability threshold.
- Check the state’s liability info in the Register on your own section (go to the SUI dropdown). If there’s no info, contact the state agency directly.
 
Q: What do I do if the tax agency contacts me after the registration is submitted?
A: Respond to them. For some agencies (like in CA and IA), you may need to answer a verification call or email to confirm that the registration request is legitimate. If you do not complete this within 3–5 business days, the order may be canceled and refunded.
Q: Can Middesk help if the responsible party is international without an ITIN or SSN?
A: No. Middesk cannot help in this scenario, you'll need to register on your own.
Q: Why am I unable to enter 0% ownership for the responsible party or add a commercial owner?
A: Some states have a 1% minimum for the responsible party's ownership percentage. These states include ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.
You’ll need to place registration orders directly with Middesk outside of Gusto or register directly with the agency.
Some states require an individual owner to be listed. If you’re a non-profit or unsure, contact Middesk for help at taxregistrations@middesk.com.
Q: When will my tax account information be available?
A: Each state and agency takes a different amount of time to process a registration. To estimate when your state tax account info will be available, check the Post Submission Questions in Middesk's help article.
Q: Where can I find my tax information?
A: You can find your tax info in several places:
- In Gusto: Click the Taxes & Compliance section and select Tax setup, then scroll to state tax setup.
- In your state’s online portal: Find your account details there.
 - You may need to create accounts on your own, but Middesk does this when it's required to register. Go to the Post Submission Questions in the Middesk help article to see which agencies they'll create credentials for.  
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & compliance > Tax setup page in Gusto once registration is complete.
 
 
- You may need to create accounts on your own, but Middesk does this when it's required to register. Go to the Post Submission Questions in the Middesk help article to see which agencies they'll create credentials for.  
- By mail: Some agencies send tax info by mail. If that happens, Middesk will let you know, and you'll need to enter this info in Gusto.
Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.
Q: Does Middesk help with giving Gusto third-party access (TPA) or Power of Attorney (POA) for tax payments?
A: Some state agencies need Gusto to have TPA or POA access to file and pay your taxes. Usually, Middesk does not set this up, so you’ll have to do it yourself after registration.
Check the state registration articles to see if TPA or POA is needed and how to set it up. If there's no “Authorize Gusto” section, then TPA is not needed right now.
If setting up TPA or POA requires online agency portal access:
- If Middesk has to create an agency account to register your business, you can find the agency portal login details on the Taxes & compliance > Tax setup page in Gusto once registration is complete.
- If Middesk does not need to create an account, but the agency requires TPA to be set up through their portal, you need to set up the agency portal accounts on your own.
Q: Does Middesk help close state tax accounts?
A: No, you'll need to close the tax account yourself.
Q: Can I cancel my Middesk order?
A: At this time, we do not support order cancellations or refunds. 
Q: What is Middesk's phone number?
A: To get support from Middesk, you must email them at taxregistrations@middesk.com. They can help with registration-specific questions, or changing info that's already been submitted. For all other questions, you can message Gusto.
Click the dropdowns below to learn how to register with state and local agenciesâonce registered, don't forget to give Gusto third-party access (TPA) so we can help with any tax issues on your behalf.
- Ohio Department of Taxation â income tax withholding
- Ohio Department of Job and Family Services â unemployment tax
- Local Ohio tax agencies â various
If you need help registering with the Ohio Business Gateway, call (866) 644-6468, or message them here.
- Register with the Ohio Business Gateway.
- Click Log In.
- Click Create Account.
- Continue through the next sections: - Email verification
- Personal info
- Pick a username
- Create password
- Account recovery
- Terms and conditions
 
- After the account is created, go to the New Transaction tab.
- Under "Quick Links", click Registration Wizard. - If you're not registered yet, you can also click Get Started in the banner that says "You are not currently registered to file any transactions. Let us help you!"
 
-  As you go through the wizard, you'll be asked to enter your expected withholding tax amount per yearâthis determines your filing frequency, which you'll need to enter in Gusto. - If you need help answering this question, you can use the current year's âWithholding Tax Filing Guidelinesâ found here.
 
- Once you've completed registration, generate the Registration Letterâthis will include your âWithholding Account Numberâ, which you'll need to enter in Gusto.
The Ohio Department of Taxation does not require that you give Gusto third-party access to your account for us to file or pay your withholding taxes.
Enter the tax account information in Gusto
Once a valid Ohio work address has been added in Gusto for one or more employees, you can add your tax account information:
- Click the Taxes & compliance section and select Tax setup.
- Scroll to the âOhio Tax Setupâ headline and select Manage taxes.
- Click edit and enter your Withholding Account Number and filing frequencyâyour Withholding Account Number is an 8-digit number beginning with "5" (e.g., 51-234567).
 - If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
 
Most companies become liable for Ohio unemployment insurance tax once the company has:
- Paid $1500 in wages during a calendar quarter or;
- Had at least one Ohio-employee working for any part of the week, for 20 or more different weeks during a calendar year.
When you become liable can vary by business type (general, non-profit, etc), so we recommend contacting the agency directly to confirm when your specific business will be liable.
Running payroll in Gusto before you're liable for SUI
If you need to run payroll and do not yet meet the above requirements, Gusto allows itâenter the new employer rate for your state in Gusto in the meantime. Then, update the rate once you receive it.
You'll want to register with the Ohio Department of Job and Family Services as soon as you become liableâeventually, Gusto will need:
- Your unemployment account numberârequired to file and pay taxes on your behalf.
- Your company-specific unemployment tax rateâassigned by the agency.
Register for unemployment tax with the OH Department of Job and Family Services
You should receive your account number and unemployment rate instantly after registering online, or 3â4 weeks if registering by mail.
- Register your business (or check your liability) with the Ohio Department of Job and Family Services.
- Complete all prompts.
- Enter the tax account information in Gusto using the instructions below.
- Give Gusto third-party access so we can manage your tax payments and filings with fewer complications.
Enter the tax account information in Gusto
Once a valid Ohio work address has been added in Gusto for one or more employees, you can add your tax account information:
- Click the Taxes & compliance section and select Tax setup.
- Scroll to the âOhio Tax Setupâ headline and select Manage taxes.
- Click edit to enter your unemployment account number and agency-assigned unemployment rate. - If you're not liable for unemployment tax yet, the agency website (The Source) will show a 0% rate until you've let them know what date you'll become liable. - Do not enter a 0% rate in Gustoâinstead, enter the new employer rate for Ohio found in this article. Once you've become liable to pay unemployment tax: - Check your actual rate in The Source, and;
- Update your rate in the Taxes and & compliance section of your account.
 
 
- Do not enter a 0% rate in Gustoâinstead, enter the new employer rate for Ohio found in this article. Once you've become liable to pay unemployment tax: 
- If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
 
- If you're not liable for unemployment tax yet, the agency website (The Source) will show a 0% rate until you've let them know what date you'll become liable. 
Owner's exemptionsâunemployment tax
If you have owners or officers that are exempt from Ohio unemployment insurance taxes, those owners' wages must be excluded from your quarterly wage reports to the stateâif they're included, the entire filing will be rejected. To make sure we do not report their wages, you'll need to set up an exemption for the owner or officer in Gusto.
To view or update the owner or officer information the agency has on file:
- Sign in to The Source using your personal username and password.
- Under the âYour Account(s)â header, select Account Maintenance.
- Under the âEmployer Accountâ header, select the Employer Maintenance link.
- Under the âOther Informationâ header, select the Ownership Summary tab to review the business owners you have listed with the agency.
- To add, remove, or modify the owners or their information, click Edit Ownership.
Contact the agency if you're not sure which owners or officers should be marked as exemptâ if the exemptions in Gusto do not match the exemptions The Source has on record, your tax filings will be rejected.
Reminders
- The wages for an officer of a corporation, S-corp. or LLC filing federal taxes as a corporation are generally taxable.
- The wages for a sole proprietor, partners or LLC filing federal taxes as a sole proprietor or partnership are generally not taxable.
Ohio Municipal (City) Income Taxes
City taxes in Ohio are primarily based on the employee's work location. Employers must:
- Register to withhold and pay for the area in which the employee works, and;
- It may also be necessary to withhold for an employee's home taxes.
Registering and entering your tax account information in Gusto
- Check if the city imposes an income tax.
- Click the name of the city to get more information about the agency that imposes the taxâregister with that agency.
- In Gusto, head to the Taxes & compliance section, and click Tax Setup to enter your city tax information. - In some cases, a city will use your Federal Employer Identification Number (FEIN) as their account numberâif you're not issued a separate number, we won't ask you to enter one in Gusto.
 
Learn more about local municipal tax credits.
RITA (Regional Income Tax Agency)
Some cities outsource their tax collecting, using third-party tax collectors like RITA instead. If you owe income tax to a local municipality that RITA administers, you'll need to register with RITA online.
If you'd rather register by paper:
- Download Business Registration Form 48.
- Fill out the sections that apply to your company. - If you've already filed a registration "Form 48", and have a new physical location within a RITA-municipality, you'll need to fill out a new "Form 48" for the new location (worksite).
 
- If you have questions, try the RITA website, or contact the agency directly.
If we need any tax information from you, you'll have a to-do on your Home page. In some cases, a city will use your Federal Employer Identification Number (FEIN) as their account numberâif you're not issued a separate number, we won't ask you to enter one in Gusto.
If you've already registered in Ohio, you'll need to enter your tax account details in Gusto.
For Gusto to file and pay taxes for you, you'll need to be registered with one or more of the agencies below:
- Ohio Department of Taxation â income tax withholding
- Ohio Department of Job and Family Services â unemployment tax
- Local Ohio tax agencies â various
If you still need to register, click the applicable dropdown above in this article.
Withholding Account Number
If you're already an employer in Ohio, the Department of Taxation should've issued you an eight-digit âWithholding Account Numberâ.
You can find your account number on these notices sent from the agency:
- The "Registration Confirmation Letter," or;
- The "Employer's Payment of Ohio Tax Withheld" (Form IT-501),
Your Withholding Account Number is an 8-digit number beginning with "5" (e.g., 51-234567).
If you do not know your number, call the agency at (888) 405-4089.
Tax filing frequency
The Department of Taxation will also issue the company one of the below tax filing frequenciesâthis is how often the taxes need to be paid:
- Quarterly
- Monthly
- Partial-weekly
The agency chooses which frequency you get based on what your total tax liability (for state and school district taxes) was for the 12-month period ending June 30th of the previous year.
If you have questions about your filing requirements, check out these FAQs from the agency.
The Department of Job and Family Services will have issued you an "Unemployment Compensation Tax Account Number."
You can find the account number on these notices sent from the agency:
- The "Determination of Employer's Liability" (Form JFS 66314) or;
- The "Contribution Rate Determination"âissued in November.
If you don't know your account number, call the agency at (614) 466-2319.
You'll also be issued an Ohio contribution rate, also known as the unemployment tax rate. The unemployment tax rate can be found:
- On this year's "Determination of Employer's Liability" (Form JFS 66314) or;
- The "Contribution Rate Determination."
If you don't have your assigned rate yet, enter the new employer rate for your state in Gusto in the meantimeâupdate the rate once you receive it.
Don't forget to give Gusto third-party access to the OH Department of Job and Family Services so we can manage your tax payments and filings with fewer complications.
Owner's exemptionsâunemployment tax
If you have owners or officers that are exempt from Ohio unemployment insurance taxes, those owners' wages must be excluded from your quarterly wage reports to the stateâif they're included, the entire filing will be rejected. To make sure we do not report their wages, you'll need to set up an exemption for the owner or officer in Gusto.
To view or update the owner or officer information the agency has on file:
- Sign in to The Source using your personal username and password.
- Under the âYour Account(s)â header, select Account Maintenance.
- Under the âEmployer Accountâ header, select the Employer Maintenance link.
- Under the âOther Informationâ header, select the Ownership Summary tab to review the business owners you have listed with the agency.
- To add, remove, or modify the owners or their information, click Edit Ownership.
Contact the agency if you're not sure which owners or officers should be marked as exemptâ if the exemptions in Gusto do not match the exemptions The Source has on record, your tax filings will be rejected.
Reminders
- The wages for an officer of a corporation, S-corp. or LLC filing federal taxes as a corporation are generally taxable.
- The wages for a sole proprietor, partners or LLC filing federal taxes as a sole proprietor or partnership are generally not taxable.
Once a valid Ohio address has been added in Gusto for one or more employee(s), you can add your tax account information:
- Click the Taxes & compliance section and select Tax setup.
- Scroll to the "Ohio Tax Setup" headline and select Manage taxes.
- Click edit and enter your withholding account number and tax filing frequency.
- Enter your unemployment account number and agency-assigned unemployment rate. 
 - Learn how to update your rate.
 
If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
Authorize Gusto as your third-party agent (TPA) so we can help troubleshoot tax issues for the agencies below:
- Ohio Department of Job and Family Services â unemployment tax
- Ohio Department of Taxation â income tax withholding
To become your third-party agent, a notarized form authorizing Gusto as your payroll provider must be submitted to the agencyâto make this easy, weâll prepare the necessary document for you to e-sign in Gusto. Then, weâll submit the form directly to the agency.
Add Gusto as your third-party agent for the OH Department of Job and Family Services
The form will be ready to sign once the below is completed in Gusto:
- A company work address is added in Ohio.
- An Ohio work address is assigned to an employeeâs work location in their profile.
- The Ohio state tax setup information is filled out.
To sign the form in Gusto:
- Have the company signatory sign in to their profile in Gusto.
- Click the applicable OH to-do item from your Home page.
- E-sign the auto-generated form in Gusto. - For general information about the form, click here.
 
If Gusto needs to help with tax-related issues (e.g., you received a tax notice) specific to this agency, weâll request access to your account so you can authorize us as your third-party agent (TPA).
You do not need to give Gusto TPA access to this account unless we request it.
Approve Gusto's access request for the OH Department of Taxation
Only the Filing Administrator on your Ohio Business Gateway profile can approve our request.
- Log into your Ohio Business Gateway profile.
- Click the padlock icon, then Account Access Requests.
- Find ZenPayroll/Gusto's access request and click the check mark.
- Click Confirm in the pop-up.
- Under the "Service Areas" tab, click + next to "Employer Withholding and Municipal Taxation Withholding Tax". - If missing, another user may have it assigned. Unassign it first from the other user, then assign it to Gusto.
 
- Click Transaction Types, then + next to "Income Tax Withholding and Municipal Tax Withholding Selections".
- Go to the User Authorization tab and make sure Gusto has "non-filer" access.
Ohio local taxes are primarily based on an employee's work locationâemployers must withhold local taxes in the city an employee works, but are typically not required to withhold taxes in the employee's home location.
There are, however, some cities that require resident (home) taxes to be withheld and paidâas a result, employers must contact the appropriate city to register.
To register:
- Enter employee's work addresses in this Municipal Tax tool to get the âMunicipality Nameâ for your employee's city taxes.
- Head to the Department of Taxation site and click the hyperlinked name of the municipalities you need to register for.
- Register with the agency using the resources or options offered.
Income tax credits for employees who live and work in different cities
For employees who live and work in different cities (municipalities), where both cities consider them liable to pay income tax, theyâre often allowed a full or partial credit for the tax owed and paid to the city they live in. We process these tax credits in real-time on payroll.
Employee exemption requests
- If the company is required to withhold home (resident) taxes from the employee: If an employee has consulted a tax professional and prefers not to withhold their Ohio local tax, you can set up a tax exemption for them on their behalf.
- If withholding home (resident) taxes from the employee is optional for the company: If an employee does not want to pay tax to their resident city, they can remove the courtesy withholding in Gusto, and pay estimated taxes directly to their resident city.
Verifying local taxation
For employees used to seeing only their work-location tax withheld on payroll, you can check that the residential (home) tax now being withheld is accurate by using this Ohio Tax Finder resource. Enter the employeeâs home or work address (as listed in Gusto) and review the expected taxation.
If needed, employees can update their home address in Gusto, but employers must update an employeeâs work address.
- IT-941( Employer's Annual Reconciliation of Income Tax Withheld)
- SD-101 (Employers Payment of School District Income Tax Withheld)
- OH IT-501 (Ohio Income Tax Withheld Deposit Payment)
- JFS-20125 (Unemployment Compensation Quarterly Tax Return)
- For the Ohio Department of Job and Family Services
 
- Form 11 (Employer's Municipal Tax Withholding Statement)
- SD-141 (School District Employer's Annual Reconciliation)
- IT-3 (Transmittal of Wage and Tax Statements)
- State W2 (Wage and Tax Statement)
- New Hire Report
- Various local returns
No longer supported: IT-942 (Employer's Quarterly Reconciliation of Income Tax Withheld).
- Not required after Q2 2024.
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
- Ohio Department of Taxation 
- Call (888) 405-4039
 
- Ohio Department of Job and Family Services 
- Call (614) 466-2319
 
Learn how to close or reopen tax accounts.
 
		  