Frequently Asked Questions
How are work state and work local taxes determined?
Payroll uses the location on your position(s) in Workday to determine state and local tax withholdings unless you have an active Flexible Work Agreement for telework on file for one or more of your positions. If you have a telework agreement, Payroll uses the locations and percentage allocations provided within your Flexible Work Agreement to determine tax withholdings.
Who needs to submit a Flexible Work Agreement request to report work location(s) for tax purposes?
Employees who (1) work fully remote or (2) have a hybrid arrangement working remote and at an Ohio State location. Work tax withholdings will only be accurate if the information is submitted in HR Connection using the Flexible Work Agreement form.
The work taxes on my paycheck are wrong. How do I get them fixed?
Are you working 100% in Ohio State locations?
Working in a single campus location: Work with your manager to update your location in Workday.
Working in multiple campus locations: Work with your manager to submit a Tax Inquiry in HR Connection to report the effective date, correct Ohio State locations, and percentage of time spent at each location.
Are you working hybrid or 100% remotely?
Use the Flexible Work Agreement Job Aid to submit a Flexible Work Agreement in HR Connection. You will then receive a notification from HR Connection with the terms of the agreement for your review.
Is the Flexible Work Agreement form the only way to report work location(s) for tax purposes?
Employees working in a single campus location do not need to complete a Flexible Work Agreement and work taxes are based on the worker’s Location in Workday.
I submitted my Flexible Work Agreement in HR Connection, and it was approved by my manager. When will the tax deduction on my paycheck change?
If the work address(es) you reported on the Flexible Work Agreement is in a different tax municipality from your previous work location and/or your percentage allocation for multiple work locations changed, the updates will reflect on your paycheck within two pay periods. Questions regarding invalid addresses will be sent back to the employee and manager and may cause a delay in processing. Employees are responsible for working directly with the local municipality for any tax withholding corrections resulting from late or inaccurate location reporting, including refunds. Payroll will make the changes effective going forward on all future paychecks.
How often do I need to review my flexible work arrangement with my manager for tax purposes?
Work locations must be reviewed quarterly to ensure accurate work address and percentage allocation are reported for tax purposes.
I had taxes withheld for a locality that I was not working in because of House Bills 197 and 110 or because my Flexible Work Agreement was completed late or was inaccurate. How do I receive a refund?
Contact the local municipality directly for more information on how to request a refund. As a reminder, you may also be required to file with the locality where you were working and/or residing but taxes were not reported or withheld.
Employees are responsible for working directly with the local municipality for any tax withholding corrections resulting from late or inaccurate location reporting, including refunds. Payroll will make the changes effective going forward on all future paychecks.
Payroll will complete the employer certification section on IR-25 and RITA 10A Forms.
Step 1: Submit a Tax Inquiry in HR Connection.
Step 2: Attach (1) your fully completed and signed form, (2) documentation from your manager confirming your actual work location during the refund request period, and (3) a copy of your W-2 form for the tax year(s) you are requesting a refund.
Allow up to 30 days to review your request and respond. We will review the attached documentation and respond in the Tax Inquiry in HR Connection. If you are submitting a request for employer certification within 30 days of the tax filing deadline, you may want to confirm the deadline for the form you are submitting and consider filing for an extension as needed.
Work with a tax preparer or financial advisor for any questions regarding the form and personal taxes. Payroll partners are not trained tax advisors and will be unable to answer these questions.
I transferred to a new position and had an active Flexible Work Agreement on my previous position. What happens to my taxes?
Flexible Work Agreements are by position. If you transfer to a different position and do not submit a Flexible Work Agreement for that new position, your taxes will default to the Workday location on your new position. If you continue to work in a remote/hybrid capacity on the new position, you must submit a new Flexible Work Agreement for your new position to be taxed appropriately. If you are working full-time at an OSU location different from what is currently on your new position, your manager will need to update your work location in Workday.
I submitted a new Flexible Work Agreement effective mid-pay period and expected my taxes to change on that effective date. Why did they change for my whole paycheck?
For tax purposes, Flexible Work Agreement changes must be effective at the beginning of a biweekly or monthly pay period for biweekly and monthly employees respectively. If a change is made effective mid-pay period, the tax localities and percentage allocations active at the end of the pay period will apply to the entire pay period.
I work hybrid, part-time at an Ohio State location and part-time from home. My department is moving to a different Ohio State building, do I need to submit a new Flexible Work Agreement for tax purposes?
Yes, you need to submit a new Flexible Work Agreement any time you have a work address change so that you have accurate work location information on record and your taxes can be reevaluated by Payroll for accuracy.
I have reviewed the information available here on the payroll website and in HR Connection via the link provided below and still have questions about my taxes. Who do I contact?
Contact HR Connection by submitting a Tax Inquiry through HR Connection, email hrconnection@osu.edu, or call 614-247-myHR (6947).