Instructions for Applying for a Second PA Withholding Tax Account: 1. Print pages 4, 5, and 6 of the Form PA-100. 2.Submit form IT 4 to your employer on or before the start date of employment so your employer will withhold and remit Ohio income tax from your compensation. To open a withholding account, register online using the One Stop Business Licensing and Registration system. If you do live in Maryland for more than six months, you are considered a statutory resident and will need to file a resident income tax return with Maryland.