Ohio Exemption from Withholding -- Military Spouse Employee

Exemption from Withholding -- Military Spouse Employee
Form IT MIL SP
As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.

hio

IT 4

Department of
Taxation

Rev. 12/20

Employee’s Withholding Exemption Certificate
Submit form IT 4 to your employer on or before the start date of employment so your employer will withhold and remit Ohio income tax
from your compensation. If applicable, your employer will also withhold school district income tax. You must file an updated IT 4 when any
of the information listed below changes (including your marital status or number of dependents). You should contact your employer for
instructions on how to complete an updated IT 4. Your employer may require you to complete this form electronically.

Section I: Personal Information
Employee Name:							Employee SSN:
Address, city, state, ZIP code:
School district of residence (See The Finder at tax.ohio.gov):		

School district number (####):

Section II: Claiming Withholding Exemptions
1. 	 Enter “0“ if you are a dependent on another individual’s Ohio return; otherwise enter “1”................________________
2. 	 Enter “0” if single or if your spouse files a separate Ohio return; otherwise enter “1“........................________________
3.	 Number of dependents......................................................................................................................________________
4.	 Total withholding exemptions (sum of line 1, 2, and 3)......................................................................________________
5.	 Additional Ohio income tax withholding per pay period (optional).....................................................$_______________
Section III: Withholding Waiver
I am not subject to Ohio or school district income tax withholding because (check all that apply):
	
	
	
	
	

I am a full-year resident of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia.

	
	

I am a nonresident civilian spouse of a military servicemember and I am present in Ohio solely due to my 			
spouse’s military orders.

	

I am exempt from Ohio withholding under R.C. 5747.06(A)(1) through (6).

I am a resident military servicemember who is stationed outside Ohio on active duty military orders.
I am a nonresident military servicemember who is stationed in Ohio due to military orders.

Section IV: Signature (required)
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information is true, correct and complete.

Signature								Date

As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.

IT 4 Instructions
Most individuals are subject to Ohio income tax on their
wages, salaries, or other compensation. To ensure this
tax is paid, employers maintaining an office or transacting
business in Ohio must withhold Ohio income tax, and school
district income tax if applicable, from each individual who is
an employee.

Note: If you do not request additional withholding from your
compensation, you may need to make estimated income tax
payments using form IT 1040ES or estimated school district
income tax payments using the SD 100ES. Individuals who
commonly owe more in Ohio income taxes than what is
withheld from their compensation include:

Such employees who are subject to Ohio income tax (and
school district income tax, if applicable) should complete
sections I, II, and IV of the IT 4 to have their employer withhold
the appropriate Ohio taxes from their compensation. If the
employee does not complete the IT 4 and return it to his/her
employer, the employer:

z	 Spouses who file a joint Ohio income tax return and both
report income, and
z	 Individuals who have multiple jobs, all of which are
subject to Ohio withholding.

z	 Will withhold Ohio tax based on the employee claiming
zero exemptions, and
z	 Will not withhold school district income tax, even if the
employee lives in a taxing school district.

This section is for individuals whose income is deductible
or excludable from Ohio income tax, and thus employer
withholding is not required. Such employee should check
the appropriate box to indicate which exemption applies to
him/her. Checking the box will cause your employer to not
withhold Ohio income tax and/or school district income tax.
The exemptions include:

An individual may be subject to an interest penalty for
underpayment of estimated taxes (on form IT/SD 2210)
based on under-withholding.
Certain employees may be exempt from Ohio withholding
because their income is not subject to Ohio tax. Such
employees should complete sections I, III, and IV of the IT
4 only.
The IT 4 does not need to be filed with the Department
of Taxation. Your employer must maintain a copy as part of
its records.
R.C. 5747.06(A) and Ohio Adm.Code 5703-7-10.
Section I
Enter the four-digit school district number of your primary
address. If you do not know your school district of residence
or its school district number, use The Finder at tax.ohio.gov.
You can also verify your school district by contacting your
county auditor or county board of elections.
If you move during the tax year, complete an updated IT
4 immediately reflecting your new address and/ or school
district of residence.
Section II
Line 1: If you can be claimed on someone else’s Ohio income
tax return as a dependent, then you are to enter “0” on this
line. Everyone else may enter “1”.
Line 2: If you are single, enter “0” on this line. If you are
married and you and your spouse file separate Ohio Income
tax returns as “Married filing Separately” then enter “0” on
this line.
Line 3: You are allowed one exemption for each dependent.
Your dependents for Ohio income tax purposes are the
same as your dependents for federal income tax purposes.
See R.C. 5747.01(O).
Line 5: If you expect to owe more Ohio income tax than the
amount withheld from your compensation, you can request
that your employer withhold an additional amount of Ohio
income tax. This amount should be reported in whole dollars.

Section III

z	 Reciprocity Exemption: If you are a resident of Indiana,
Kentucky, Pennsylvania, Michigan or West Virginia and
you work in Ohio, you do not owe Ohio income tax on
your compensation. Instead, you should have your
employer withhold income tax for your resident state.
R.C. 5747.05(A)(2).
z	 Resident Military Servicemember Exemption: If you are
an Ohio resident and a member of the United States
Army, Air Force, Navy, Marine Corps, or Coast Guard (or
the reserve components of these branches of the military)
or a member of the National Guard, you do not owe
Ohio income tax or school district income tax on your
active duty military pay and allowances received while
stationed outside of Ohio.
This exemption does not apply to compensation for nonactive
duty status or received while you are stationed in Ohio.
R.C. 5747.01(A)(21).
z	 Nonresident Military Servicemember Exemption: If
you are a nonresident of Ohio and a member of the
uniformed services (as defined in 10 U.S.C. §101),
you do not owe Ohio income tax or school district
income tax on your military pay and allowances.
z	 Nonresident Civilian Spouse of a Military Servicemember
Exemption: If you are the civilian spouse of a military
servicemember, your pay may be exempt from Ohio
income tax and school district income tax if all of the
following are true:
y	
y	
y	
y	

Your spouse is a nonresident of Ohio;
You and your spouse are residents of the same state;
Your spouse is stationed in Ohio on military orders; and
You are present in Ohio solely to be with your spouse.

You must provide a copy of the employee’s spousal military
identification card issued to the employee by the Department
of Defense when completing the IT 4.

As of 12/7/20 this new version of the IT 4 combines and replaces the following forms: IT 4 (previous version), IT 4NR, IT 4 MIL, and IT MIL SP.

Note: For more information on taxation of military
servicemembers and their civilian spouses, see 50a U.S.C.
§571.
z	 Statutory Withholding Exemptions: Compensation
earned in any of the following circumstances is not
subject to Ohio income tax or school district income tax
withholding:
y	
y	
y	

Agricultural labor (as defined in 26 U.S.C. §3121(g));
Domestic service in a private home, local college
club, or local chapter of a college fraternity or
sorority;
Services performed by an employee who is regularly
employed by an employer to perform such service if
she or he earns less than $300 during a calendar
quarter;

y	
y	
y	

Newspaper or shopping news delivery or distribution
directly to a consumer, performed by an individual
under the age of 18;
Services performed for a foreign government or an
international organization; and
Services performed outside the employer’s trade or
business if paid in any medium other than cash.

*These exemptions are not common.
Note: While the employer is not required to withhold on
these amounts, the income is still subject to Ohio income tax
and school district income tax (if applicable). As such, you
may need to make estimated income tax payments using
form IT 1040ES and/or estimated school district income tax
payments using form SD 100ES.
See R.C. 5747.06(A)(1) through (6).