Effective with any payments made after January 1, 2015 (including your December, 2014 payments that are due in January), all employers will be required to pay their income tax and school district income tax withholdings electronically using the Ohio Business Gateway.
Also, any other withholding forms such as the annual reconciliations (Forms IT941, SD141 and IT3) are also required to be electronically filed beginning with the 2014 forms.
For assistance in setting up an account on Ohio Business Gateway, you can call one of our offices or visit: https://ohiobusinessgateway.ohio.gov/OBG/Membership/Security.mvc/Login#MainContainer
If you are interested in receiving a copy of Payne, Nickles & Co. year end payroll advisory, please contact Jackie Klein (firstname.lastname@example.org) to be added to our mailing list.
Treasury Circular 230 Disclosure
Unless expressly stated otherwise, any federal tax advice contained in this communication is not intended or written to be used, and cannot be used or relied upon, for the purpose of avoiding penalties under the Internal Revenue Code, or for promoting, marketing, or recommending any transaction or matter addressed herein.