The University is responsible for accurately withholding your state and/or local income tax based on your actual work location(s). It is your responsibility, in partnership with your manager, to ensure your work location(s) on record is accurate and up to date.
Due to the pandemic, Ohio legislature passed legislation on March 27, 2020, addressing income tax issues for out-of-state employers with employees now working remotely in Ohio. House Bill 197 suspended the impact of municipal taxes based on the location of work, and Ohio State will track and report taxes based on each employee’s approved work locations as required by law.
Ohio House Bill 110 was passed on June 28, 2021, extending the temporary municipal tax rule through December 31, 2021. As a result, work locations prior to the pandemic are effective for tax purposes until work location changes submitted via Flex Work Agreement are reflected on paychecks by the first paycheck of 2022.
If you are working fully remote or have a hybrid arrangement, working remote and on campus, report your work location(s) now by completing the electronic Flexible Work Agreement in HR Connection.
In the event there is a request for flexible work arrangements that involve an out of state location, because employment laws differ in each state, careful consideration must be given before seeking approval for these arrangements, including the loss of income to the state of Ohio.
More information regarding the Flexible Work Agreement form in HR Connection is available on the HR website.
State Tax Reciprocity
State tax for the work location is required to be withheld.
- Working in Ohio but claiming permanent residency reciprocity for Kentucky, Michigan or West Virginia. Complete the IT-4.
- Working in Ohio but claiming permanent residency reciprocity for Indiana or Pennsylvania. Complete the IT-4 and the appropriate state form since your state of residency tax will be withheld.
For further assistance, go to HR Connection