W-4 Form

• As of July 2011, Ohio considers W-4 forms to be agreements to voluntary withholding. Employees should consider how many exemptions to withholding they want to claim and whether they want to withhold any additional amount before filling out their W-4 form. Ohio employees may fill out a new W-4 form if they wish to change the voluntary withholding agreement.
  
  

Written Agreement

• If an employee performs special services for a limited period and wants his employer to withhold taxes from his payments for those services, the employee must provide a written request in which he lists the amount he is getting paid, the amount he wants withheld and the date on which the agreement terminates. The employer must attach this agreement to the employee's W-4 form and honor the agreement every pay period until the agreement terminates.
  
  

Non-Withholding

• If the employer does not withhold taxes from the employee's paycheck after an employee gives him a signed written agreement, Ohio considers the agreement to not be in effect. However, if an employee gives her employer a new, signed W-4, the agreement is considered to be in effect starting 30 days after the employer receives the new W-4 from the employee. If the written agreement is attached to the W-4, the agreement is considered to be in effect from this date as well.
  
  

Terminating Agreements

• Either the employer or the employee can terminate a written agreement for voluntary withholding of Ohio income by submitting a signed, written notice to the other party. The termination or modification of the agreement goes into effect in the next pay period after the party receives the notice of termination from the other party. Once a payment is made under the new terms, the termination of the old agreement is considered enforceable in Ohio.