Employers are not required to withhold Ohio income tax for an employee who lives and works in another state, even if the work is performed for an Ohio company. Line 1 - Enter the total taxable employment wages as defined in ORC 718.Do not include wages from individuals under the age of 18. No, there is nothing wrong. Your employer is required to withhold for the work location city. 26 U.S. Code 7205 makes it a federal offense to intentionally provide false information on your withholding certificates or fail to supply the information. If you meet the age exemption AND your employer withheld local income tax you may be eligible for a refund. Fill out the Form 10A to apply for a refund. Fill out Worksheet 15 to project your total federal withholding for 2024 and compare that with your projected tax liability from. File your complaint.