D5 Form Rev 5-2021 docx-2025

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If your business closes, you must deactivate your account online at thesource.jfs.ohio.gov or by completing a JFS 20110, Disposition of Business and mailing it to P.O. Box 182404, Columbus, Ohio 43218-2404. In addition, within 30 days you must file your final quarterly report detailing the wages paid to employees.
You may do so by selecting the cancellation option on the tax return or by visiting the Gateway at gateway.ohio.gov and selecting the CAT Cancel Account transaction. When canceling your account, please enter an effective date of December 31, 2024.
With rare exception, employers that do business in Ohio are responsible for withholding Ohio individual income tax from their employees pay. Ohio employers also have the responsibility to withhold school district income tax from the pay of employees who reside in a school district that has enacted such a tax.
For federal tax withholding: Submit a new Form W-4 to your employer if you want to change the withholding from your regular pay. Complete Form W-4P to change the amount withheld from pension, annuity, and IRA payments.
This may also be done when filing the final return IT 941 electronically through the Ohio Business Gateway by selecting the box to Cancel Withholding Account. The last date of compensation must also be entered on the form.