Sandusky, Ohio Office
422 West Market Street
Sandusky, OH 44870
FAX: 419-625-7120


Norwalk, Ohio Office
257 Benedict Avenue, Building D
Norwalk, OH 44857
FAX: 419-663-3637



Monday–Friday: 8 am – 5 pm
Fridays from May 1 through
Labor Day we close at noon.

Fridays from September 11 through October 31 we close at 3 pm



PNCPA e-Newsletter
Keep up-to-date! Get the
latest news and updates in
the tax world that affect you
and your business.



Click here to sign up for the
FREE PNCPA e-newsletter!

CPAs Net

Employer & School District Withholding Tax Change 2015

January 01, 2015
Payne, Nickles & Company

Employer & school district withholding tax change --- Effective with any payments made after January 1, 2015 (including your December, 2014 payments that are due in January), all employers will be required to pay their income tax and school district income tax withholdings electronically using the Ohio Business Gateway.
Also, any other withholding forms such as the annual reconciliations (Forms  IT941, SD141 and IT3) are also required to be electronically filed beginning with the 2014 forms.
For assistance in setting up an account on Ohio Business Gateway, you can call one of our offices or visit:
If you are interested in receiving a copy of Payne, Nickles & Co. year end payroll advisory, please contact Jackie Klein ( to be added to our mailing list.

Treasury Circular 230 Disclosure

Unless expressly stated otherwise, any federal tax advice contained in this communication is not intended or written to be used, and cannot be used or relied upon, for the purpose of avoiding penalties under the Internal Revenue Code, or for promoting, marketing, or recommending any transaction or matter addressed herein.