Ohio Revised Code
Chapter 4141 | Unemployment Compensation
Section 4141.321 | Federal Income Tax Deducted or Withheld.

Effective: March 31, 2021
Latest Legislation: Senate Bill 18 - 134th General Assembly
(A) The director of job and family services shall inform an individual who files an application for determination of benefit rights of all of the following at the time the individual files the application:
(1) Unemployment compensation is subject to federal and state income taxes;
(2) Requirements exist pertaining to estimated tax payments;
(3) An individual may elect to have federal and state income taxes deducted and withheld from the unemployment compensation benefits payable to that individual in the amounts required under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq. and section 5747.065 of the Revised Code;
(4) An individual may change the withholding status the individual has previously elected once during the individual's benefit year.
(B) If the individual makes the election under division (A)(3) of this section, the director shall deduct and withhold from unemployment compensation benefits payable to an individual federal income tax in the amount specified in the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq., and state income tax as required under section 5747.065 of the Revised Code.
(C) In deducting federal income tax under division (B) of this section, the director shall comply with the procedures specified by the United States department of labor and the internal revenue service that pertain to the deducting and withholding of income tax. The director shall adopt rules establishing priorities for the deduction and withholding of federal income tax amounts under division (B) of this section.
(D) Federal income tax deducted and withheld pursuant to division (B) of this section shall remain in the unemployment compensation fund until transferred to the internal revenue service as a payment of income tax.
Last updated April 20, 2021 at 1:58 PM

Structure Ohio Revised Code

Ohio Revised Code

Title 41 | Labor and Industry

Chapter 4141 | Unemployment Compensation

Section 4141.01 | Unemployment Compensation Definitions.

Section 4141.031 | Appointment of Agricultural Ombudsperson.

Section 4141.04 | Free Employment Services.

Section 4141.042 | Promoting Employment Competencies and Upward Mobility of Women.

Section 4141.046 | Prohibition Against Accepting Compensation for Securing Employment.

Section 4141.06 | Unemployment Compensation Review Commission.

Section 4141.07 | Non-Lawyer Representatives - Commission or Representative Fees Prohibited.

Section 4141.08 | Unemployment Compensation Advisory Council.

Section 4141.09 | Unemployment Compensation Fund - Clearing Account, Unemployment Trust Fund Account, Benefit Account.

Section 4141.10 | Unemployment Compensation Administration Fund.

Section 4141.11 | Unemployment Compensation Special Administrative Fund.

Section 4141.12 | Unemployment Compensation Modernization and Improvement Council.

Section 4141.13 | Director of Job and Family Services - Additional Duties.

Section 4141.131 | Sale of Real Property.

Section 4141.14 | Rules of Director Subject to Approval of Unemployment Compensation Review Commission.

Section 4141.162 | Establishing Income and Eligibility Verification System.

Section 4141.17 | Oaths, Depositions, and Subpoenas.

Section 4141.18 | Employer Shall Keep Employment Record.

Section 4141.20 | Employers to Furnish Information to Director - Quarterly Reports - Forfeiture.

Section 4141.21 | Information Maintained by or Furnished Director Not Open to Public - Publication in Statistical Form.

Section 4141.22 | Divulging Information.

Section 4141.23 | Employer Contributions - Payments in Lieu of Contributions.

Section 4141.231 | Satisfying Employer's Deficiency.

Section 4141.24 | Employer Accounts.

Section 4141.241 | Nonprofit Organizations as Employers.

Section 4141.242 | Public Entities as Employers.

Section 4141.25 | Contribution Rates.

Section 4141.251 | Unemployment Compensation Interest Contingency Fund.

Section 4141.26 | Notifying Employer of Contribution Rate.

Section 4141.27 | Proceeding Against Employer Who Fails to Comply.

Section 4141.28 | Determination of Benefit Rights and Claims for Benefits.

Section 4141.281 | Appeal to Director.

Section 4141.282 | Appeal to Court.

Section 4141.283 | Unemployment Due to Labor Dispute.

Section 4141.284 | Child Support Obligations.

Section 4141.285 | Unemployment Caused by Major Disaster.

Section 4141.286 | Mandatory Checks for Determining Benefit Rights and Eligibility.

Section 4141.29 | Eligibility for Benefits.

Section 4141.291 | Voluntarily Quitting to Accept Recall.

Section 4141.292 | State Disaster Unemployment Benefit Payment.

Section 4141.293 | Participation in Learn to Earn Program.

Section 4141.30 | Paying Benefits.

Section 4141.301 | Extended Benefit Period.

Section 4141.31 | Benefits Reduced by Remuneration.

Section 4141.312 | Benefits Reduced by Amount of Governmental Payments Based on Individual's Previous Work. - Social Security.

Section 4141.32 | No Waiver or Assignment of Benefits.

Section 4141.321 | Federal Income Tax Deducted or Withheld.

Section 4141.33 | Seasonal Employment.

Section 4141.35 | Fraudulent Misrepresentations to Obtain Benefits - Other Reasons.

Section 4141.36 | Deductions From Salaries Not Permitted Except for Private Benefits.

Section 4141.37 | Compliance by Firm or Corporation Mandatory.

Section 4141.38 | Prohibition Against Failure to Make Reports or Pay Contributions.

Section 4141.39 | Injunction.

Section 4141.40 | Prohibition Against Violations Not Otherwise Specified.

Section 4141.41 | Secretary of State Is Agent of Employer for Service of Process - Comity Between States.

Section 4141.42 | Reciprocal Agreements to Determining Liability for Payment of Employer Contributions.

Section 4141.43 | Cooperation With Federal, State, and Other Agencies.

Section 4141.431 | Domestic Service in Private Home.

Section 4141.432 | Unemployment Compensation Administrative Support Other Sources Fund.

Section 4141.45 | Right to Amend or Repeal.

Section 4141.46 | Liberal Construction of Statutes.

Section 4141.47 | Auxiliary Services Personnel Unemployment Compensation Fund - Auxiliary Services Program Administrative Fund.

Section 4141.48 | Acquisition of Trade or Business to Lower Contribution Rate Prohibited.

Section 4141.50 | Sharedwork Ohio Definitions.

Section 4141.51 | Participation in Sharedwork Ohio.

Section 4141.52 | Commencement and Duration of Shared Work Plan.

Section 4141.53 | Eligibility for Shared Work Compensation.

Section 4141.54 | Employees Who Satisfy Availability Requirement.

Section 4141.55 | Reimbursement.

Section 4141.56 | Report.

Section 4141.99 | Penalty.