Q. What if your employer is only taking out exemptions for 1 and you actually have 3? Wouldn't you have overpaid to the city you work in and need to file a return and get refunded the overpayment?
A. No. There are no "exemptions" for Ohio city income tax and withholding. It's a straight percentage. Everybody has the same % withheld, regardless of whether you have no kids or 10 kids.
The "exemption certificates" you gave your employer was only for federal and state income tax.
