Why was my refund offset? Your refund was offset because you owe taxes to the Department of Taxation (ODT), or you owe a debt to another agency.All employer withholding returns and payments are required to be made electronically. I would check the box "I am exempt from Ohio withholding under R.C. 5747.06(A)(1) through (6)", if your employer is insisting you file it. File your taxes, make a payment, online services, estimate your tax – Quick Calc, forms and instructions, form mailing addresses, filing due dates. Debtors should also be aware that out-of-court agreements with creditors or debt counseling services may provide an alternative to a bankruptcy filing. Do I have to file a return? What is the tax rate? An employer must withhold Ohio income tax from any wages the employee earns while working in Ohio, even if the employee lives in another state. A wage garnishment is any legal or equitable procedure through which some portion of a person's earnings is required to be withheld for the payment of a debt.