Ohio Virtual Tax Academy

This is an archived page from a past event.  If you are looking for information on upcoming OVTA events, please click here.

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits and up to three and a half (3.5) CPE credits. The upcoming OVTA event will be attended exclusively as an online webinar. See the section below to register for the event.

The next event is scheduled for: December 9, 2014

 

New this event: If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations. There are a total of six words that you will need to remember. Upon exiting the event, you will be prompted to supply the code words in order to receive credit. Failure to identify the appropriate code words will result in a loss of possible credit awarded.

Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

Past Events

For topics, presentation materials, and full-length videos of our past events, follow the links below:

August 2017

May 2017

February 2017

November 2016

August 2016

May 2016

February 2016

November/December 2015

September 2015

July 2015

March 2015

December 2014

September 2014

March 2014

FAQs
Are repairs/installation/remodeling/maintenance of real property subject to sales or use tax? Can you refer me to the code section?Are repairs/installation/remodeling/maintenance of real property subject to sales or use tax? Can you refer me to the code section?How does the casual sale provision apply to online auctions, e.g., eBay, where the status of the vendor as regularly engaged in the business is not readily ascertainable and/or cannot be secured from the seller?How does the casual sale provision apply to online auctions, e.g., eBay, where the status of the vendor as regularly engaged in the business is not readily ascertainable and/or cannot be secured from the seller?IT Corp (A) that is exempt our sources work to a Corp (B) that is not exempt. B invoices A for services provided, should the invoice include tax?IT Corp (A) that is exempt our sources work to a Corp (B) that is not exempt. B invoices A for services provided, should the invoice include tax?If sales tax of say 4% is paid on out of state purchase, would use tax on the difference (6.75% less 4%) be due to Ohio?If sales tax of say 4% is paid on out of state purchase, would use tax on the difference (6.75% less 4%) be due to Ohio?For the intrastate transportation, does this include trucking companies who may deliver dirt, etc. between locations?For the intrastate transportation, does this include trucking companies who may deliver dirt, etc. between locations?What if the application software is self-designed? Would the cost associated with its creation be subject to use tax?What if the application software is self-designed? Would the cost associated with its creation be subject to use tax?Implants are directly transferred to the patient in most cases? Why is there not an exemption for those?Implants are directly transferred to the patient in most cases? Why is there not an exemption for those?Real vs Tangible- electric, HVAC, plumbing contractors. Most items become part of the real property, do water heaters/softeners qualify as real property?Real vs Tangible- electric, HVAC, plumbing contractors. Most items become part of the real property, do water heaters/softeners qualify as real property?If sales tax is paid on tangible personal property and an electrical or plumbing contractor installs the water heater or softener, is there tax on that installation?If sales tax is paid on tangible personal property and an electrical or plumbing contractor installs the water heater or softener, is there tax on that installation?Data processing service sent to out of state provider - Which state collects the tax?Data processing service sent to out of state provider - Which state collects the tax?Is equipment used by a manufacturer to store raw materials taxable? Is equipment used by a manufacturer to store raw materials taxable? What about the storage of the finished product such as a hot mix asphalt silo. What about the storage of the finished product such as a hot mix asphalt silo. We were told by a company that we had a construction contract with that they were paying the sales tax on a project. We found out after the fact that we were to pay the sales tax on the project. Do we need to go through the Voluntary Disclosure program?We were told by a company that we had a construction contract with that they were paying the sales tax on a project. We found out after the fact that we were to pay the sales tax on the project. Do we need to go through the Voluntary Disclosure program?If an Ohio business is not charging sales tax - ex. lawn care service - are we as a taxpayer using this service obligated in any way to report this business to the Department of Taxation? If an Ohio business is not charging sales tax - ex. lawn care service - are we as a taxpayer using this service obligated in any way to report this business to the Department of Taxation? Is there somewhere I can go to view in detail, with examples and definitions, what electronic information services are taxable? Are there exemptions concerning EIS?Is there somewhere I can go to view in detail, with examples and definitions, what electronic information services are taxable? Are there exemptions concerning EIS?Organizations that are exempt, such as a church, are often asked for an exemption number by retailers. Does Ohio issue a sales tax exemption number? If not, is providing the blanket exemption form the correct procedure?Organizations that are exempt, such as a church, are often asked for an exemption number by retailers. Does Ohio issue a sales tax exemption number? If not, is providing the blanket exemption form the correct procedure?What was ORC for manufacturing?What was ORC for manufacturing?I thought personal care services were not subject to sales/use tax, but personal care services were mentioned as subject to use tax.I thought personal care services were not subject to sales/use tax, but personal care services were mentioned as subject to use tax.For a distributor that ships out inventory, are the shipping materials (boxes and other packing materials) subject to use tax?For a distributor that ships out inventory, are the shipping materials (boxes and other packing materials) subject to use tax?Question related to taxable services - recreation and sports club membership is taxable, what about membership to professional organizations?Question related to taxable services - recreation and sports club membership is taxable, what about membership to professional organizations?Did I hear that payroll preparation is a taxable service?Did I hear that payroll preparation is a taxable service?Would backup services (backing up a client's data to the cloud) fall under ADP/EIS and be considered taxable? Also, is web hosting considered ADP/EIS as well?Would backup services (backing up a client's data to the cloud) fall under ADP/EIS and be considered taxable? Also, is web hosting considered ADP/EIS as well?Is the purchase and installation of a 65,000 gallon storage tank taxable as a business fixture? Is the poured concrete slab a business fixture?Is the purchase and installation of a 65,000 gallon storage tank taxable as a business fixture? Is the poured concrete slab a business fixture?For vendors that service and install home security systems and alarm products in Ohio. Since the services are taxable in Ohio; may the vendor claim exemption on the security systems and alarm products installed into a home?For vendors that service and install home security systems and alarm products in Ohio. Since the services are taxable in Ohio; may the vendor claim exemption on the security systems and alarm products installed into a home?At times, contractors indicate “use” tax paid on material in the note sections of their invoicing – the taxpayer takes the position as tax has been paid to the vendor. The taxpayer is the consumer and they’re held liable – they feel that it’s double taxation – what is the state’s position?At times, contractors indicate “use” tax paid on material in the note sections of their invoicing – the taxpayer takes the position as tax has been paid to the vendor. The taxpayer is the consumer and they’re held liable – they feel that it’s double taxation – what is the state’s position?Taxpayer provides a HVAC contractor with a valid exemption certificate that did not distinguish between real property and business fixtures. The contractor took the exemption certificate in good faith from their customer because the majority of services performed by contractor is on the customer’s manufacturing equipment such as furnaces. However, contractor also performed services on A/C Units as well as Boilers for building heat. Would the taxpayer that provided the exemption certificate to the contractor be held liable for real property improvements?Taxpayer provides a HVAC contractor with a valid exemption certificate that did not distinguish between real property and business fixtures. The contractor took the exemption certificate in good faith from their customer because the majority of services performed by contractor is on the customer’s manufacturing equipment such as furnaces. However, contractor also performed services on A/C Units as well as Boilers for building heat. Would the taxpayer that provided the exemption certificate to the contractor be held liable for real property improvements?How do business taxpayers handle multiple counties? Do businesses have to file for every county they do business in or just the county their office is located in? How do business taxpayers handle multiple counties? Do businesses have to file for every county they do business in or just the county their office is located in? Should a provider of telecommunication services give its provider a sale for resale exemption certificate and then charge tax to its customer?Should a provider of telecommunication services give its provider a sale for resale exemption certificate and then charge tax to its customer?Are you stating when it comes to use/sales tax that if the service provider is not charging or collecting the sales tax that I would be liable to pay the tax?Are you stating when it comes to use/sales tax that if the service provider is not charging or collecting the sales tax that I would be liable to pay the tax?Do we pay use tax on equipment we own for the second year too or just purchase year?Where can I sign up for Ohio tax alerts?Where can I sign up for Ohio tax alerts?For those services that have a $5,000 threshold before the service provider is required to collect and remit sales tax, does the purchaser still have an obligation to pay use tax on those services? Does this also mean that the service provider to my business cannot charge me a sales tax?For those services that have a $5,000 threshold before the service provider is required to collect and remit sales tax, does the purchaser still have an obligation to pay use tax on those services? Does this also mean that the service provider to my business cannot charge me a sales tax?Please explain resale exemption.Please explain resale exemption.Can you pass on the use tax to the customer?Can you pass on the use tax to the customer?Please give an example of where use tax is applied and due to the person making the purchase.Please give an example of where use tax is applied and due to the person making the purchase.How does the department of taxation determine exemption for a company? Are all businesses that are exempted listed in the R.C.?How does the department of taxation determine exemption for a company? Are all businesses that are exempted listed in the R.C.?Are car dealerships’ purchase of detailing services exempt from sales or use tax? Is the car dealership required to provide the detailing companies with an exemption certificate if it is known or stated by the state of Ohio that these types of companies are exempted?Are car dealerships’ purchase of detailing services exempt from sales or use tax? Is the car dealership required to provide the detailing companies with an exemption certificate if it is known or stated by the state of Ohio that these types of companies are exempted?Is an auto detailing company exempted from sales tax when purchasing items used for detailing services to an automotive dealership?Is an auto detailing company exempted from sales tax when purchasing items used for detailing services to an automotive dealership?Can the use tax be paid on the individual return of a 100% owner of a S-corp or by the S-corp?Can the use tax be paid on the individual return of a 100% owner of a S-corp or by the S-corp?Are payroll services subject to a $5000 threshold before vendor is required to collect and remit sales tax?Are payroll services subject to a $5000 threshold before vendor is required to collect and remit sales tax?What happens with the contractor that installs the electric, phone and internet cable all at the same time? What happens with the contractor that installs the electric, phone and internet cable all at the same time? Does use tax apply only to purchases for business use?Does use tax apply only to purchases for business use?Is the use of the cloud taxed?Is the use of the cloud taxed?What form is used to report and remit use tax? What form is used to report and remit use tax? Do we pay use tax on equipment we own for the second year too or just purchase year?If a retailer purchases scrap metal from individual customers, then sells it to a refinery is there a sales or use tax obligation by the retailer?If a retailer purchases scrap metal from individual customers, then sells it to a refinery is there a sales or use tax obligation by the retailer?How about a sale to a refinery in another state?How about a sale to a refinery in another state?Are retainer fees associated with the provision of employment placement services subject to tax whether or not there is an actual placement of an employee or candidate?Are retainer fees associated with the provision of employment placement services subject to tax whether or not there is an actual placement of an employee or candidate?What about purchasing employment reports online? For example, if we purchase motor vehicle reports on our employees? Or criminal records? Are they subject to sales tax? What about purchasing employment reports online? For example, if we purchase motor vehicle reports on our employees? Or criminal records? Are they subject to sales tax? Do you consider postage as a delivery charge?Do you consider postage as a delivery charge?What is included in special purpose lighting?What is included in special purpose lighting?Can you clarify the issues with flooring contractors installing linoleum, carpeting and hard woods?Can you clarify the issues with flooring contractors installing linoleum, carpeting and hard woods?As an accounting firm we also prepare payroll for clients. Do we need to break out the bill and charge sales tax for the payroll service? As an accounting firm we also prepare payroll for clients. Do we need to break out the bill and charge sales tax for the payroll service? Are auto mechanic services taxable or just the parts?Are auto mechanic services taxable or just the parts?For purchases made via catalog or internet, are the “shipping and handling” fees charged and listed separately on the billing statement subject to sales tax?For purchases made via catalog or internet, are the “shipping and handling” fees charged and listed separately on the billing statement subject to sales tax?On sales of software as a service (SaaS), isn’t the tax rate determined based on where the user is located who benefits from the software?On sales of software as a service (SaaS), isn’t the tax rate determined based on where the user is located who benefits from the software?If a business meets the $5,000 threshold during the year, do they then charge sales tax on the excess over $5,000 or must they go back and try to collect on the first $5,000?If a business meets the $5,000 threshold during the year, do they then charge sales tax on the excess over $5,000 or must they go back and try to collect on the first $5,000?What is meant by licensed for security services?Is nail polish applied on customer's nails not subject to sales/use tax since permanently transferred?If sales tax wasn't collected but should have been collected, can the business enter into the VDA? If so, does the business have to pay the sales tax that it should have collected plus the interest or does the business just pay the interest only since they didn't collect the sales tax?If sales tax wasn't collected but should have been collected, can the business enter into the VDA? If so, does the business have to pay the sales tax that it should have collected plus the interest or does the business just pay the interest only since they didn't collect the sales tax?What is the website for further details on taxable services? What is the website for further details on taxable services? Sandblasting and power washing services - when are these taxable?Sandblasting and power washing services - when are these taxable?Are home sales of makeup subject to sales/use tax?Are home sales of makeup subject to sales/use tax?Why does slide 18 state that make-up is exempt?Why does slide 18 state that make-up is exempt?If the lawn care service provider doesn't charge sales tax because he or she makes under $5,000 in sales during the year, does the purchaser owe use tax on the purchase?If the lawn care service provider doesn't charge sales tax because he or she makes under $5,000 in sales during the year, does the purchaser owe use tax on the purchase?So having windows in your home installed... subject to use tax on the unit and the labor?So having windows in your home installed... subject to use tax on the unit and the labor?If a business purchases tangible personal property from an individual who is not in a trade or business, is that sale subject to sales tax or to use tax? So if I buy a printer from my neighbor to use in my business, I have to report and pay use tax on that?If a business purchases tangible personal property from an individual who is not in a trade or business, is that sale subject to sales tax or to use tax? So if I buy a printer from my neighbor to use in my business, I have to report and pay use tax on that?Please explain when transportation of persons by motor vehicle or airplane is a taxable service.Please explain when transportation of persons by motor vehicle or airplane is a taxable service.Are yoga classes that are billed as 6-8 week sessions taxable? Are yoga classes that are billed as 6-8 week sessions taxable? Is use tax applicable to manufacturing equipment? Is use tax applicable to manufacturing equipment? Are services such as the cleaning of rugs and mats or uniforms taxable?Are services such as the cleaning of rugs and mats or uniforms taxable?Is there a deminimis for security services? For example, occasionally a business might hire a security person for certain events, etc.?Is there a deminimis for security services? For example, occasionally a business might hire a security person for certain events, etc.?What is meant by licensed for security services?Is nail polish applied on customer's nails not subject to sales/use tax since permanently transferred?Is equipment used in quality control exempt?Is equipment used in quality control exempt?Is equipment used in research and development exempt?Is equipment used in research and development exempt?If a manufacturer of food pulls food items out of inventory to be utilized in food samples/demos at a retail outlet, are such food items exempt under food consumed off premises?If a manufacturer of food pulls food items out of inventory to be utilized in food samples/demos at a retail outlet, are such food items exempt under food consumed off premises?Are service fees to monitor computer backups taxable?Are service fees to monitor computer backups taxable?Construction Contractor - contractor purchases materials in Ohio, to be incorporated into real property in another state, and the contract is not an exempt contract. Is the contractor subject to use tax in Ohio even though the materials aren't used/affixed in Ohio?Construction Contractor - contractor purchases materials in Ohio, to be incorporated into real property in another state, and the contract is not an exempt contract. Is the contractor subject to use tax in Ohio even though the materials aren't used/affixed in Ohio?Are coin operated laundromats a taxable service? Are coin operated laundromats a taxable service? Do businesses that have less than $1,000 in annual use tax liability have to register for use tax? How do they pay? How frequently?Do businesses that have less than $1,000 in annual use tax liability have to register for use tax? How do they pay? How frequently?If an Ohio business purchases a service from an Ohio vendor and the Ohio vendor does not charge sales tax to the Ohio purchaser, since this is an isolated transaction does the Ohio purchaser need to register for use tax?If an Ohio business purchases a service from an Ohio vendor and the Ohio vendor does not charge sales tax to the Ohio purchaser, since this is an isolated transaction does the Ohio purchaser need to register for use tax?This question involves distinguishing tangible personal property from real property. A company is leasing a store front at a plaza. Company had a contract to have a build in for the store, i.e., counter, fixtures, lighting, walls, fitting rooms, etc. Title does not transfer to real estate owner, rather it transfers to Company. Do you look at the business purpose of this build out and would this be subject to a tax liability to the lessee? Where is the contractor’s responsibility as to charging the sales tax on such a project? This question involves distinguishing tangible personal property from real property. A company is leasing a store front at a plaza. Company had a contract to have a build in for the store, i.e., counter, fixtures, lighting, walls, fitting rooms, etc. Title does not transfer to real estate owner, rather it transfers to Company. Do you look at the business purpose of this build out and would this be subject to a tax liability to the lessee? Where is the contractor’s responsibility as to charging the sales tax on such a project? Referring to slide 16, to validate your identity after failing the quiz are you only required to provide 2 of the 7 items listed?Referring to slide 16, to validate your identity after failing the quiz are you only required to provide 2 of the 7 items listed?Does new registration apply to business services as well like filing sales tax & CAT tax returns?Does new registration apply to business services as well like filing sales tax & CAT tax returns?Will the new registration affect OBG current OBG registrations?Will the new registration affect OBG current OBG registrations?For Local Income Tax Withheld can VARIOUS be entered at Locality name?For Local Income Tax Withheld can VARIOUS be entered at Locality name?Are these school district charts available for download?Are these school district charts available for download?Will the Ohio Schedule J be an attachment like form SDB this year?Will the Ohio Schedule J be an attachment like form SDB this year?Our CPA firm filed approx. 800 returns last year. Do we need for each client?Our CPA firm filed approx. 800 returns last year. Do we need for each client?How do I access and print the Powerpoint slides? Are AARP Foundation counselors/preparers considered "Practitioners" and allowed to access the Finder Page and other ODT webpages?How do I access and print the Powerpoint slides? Are AARP Foundation counselors/preparers considered "Practitioners" and allowed to access the Finder Page and other ODT webpages?Are partners of an LLC eligible for the Small Business Deduction based on income from the K-1 associated with each partner?Are partners of an LLC eligible for the Small Business Deduction based on income from the K-1 associated with each partner?On individual tax filing do both spouses have to register?On individual tax filing do both spouses have to register?Where can I find the 2014 PIT rate schedule in advance of the 2014 IT-1040 instruction booklet roll out?Where can I find the 2014 PIT rate schedule in advance of the 2014 IT-1040 instruction booklet roll out?Can you please send me a link to the particular website page. I have looked for the 2014 tax rate schedule but cannot locate it.Can you please send me a link to the particular website page. I have looked for the 2014 tax rate schedule but cannot locate it.I know, but I was hoping that maybe there would a change for sole shareholders, since they are indeed a small business.I know, but I was hoping that maybe there would a change for sole shareholders, since they are indeed a small business.Do you think an amendment might be made to include C-Corps with a limited number of shareholders? Do you think an amendment might be made to include C-Corps with a limited number of shareholders? Is there plans of adding eFiled materials to the dashboard. It would be great if they could look in and make sure their returns were filed.Is there plans of adding eFiled materials to the dashboard. It would be great if they could look in and make sure their returns were filed.Recently I had a tax preparer call me about receiving email from ODT stating that no IT-1040 return had been filed using the email address associated with an I-File registration. Is this a legitimate ODT inquiry?Recently I had a tax preparer call me about receiving email from ODT stating that no IT-1040 return had been filed using the email address associated with an I-File registration. Is this a legitimate ODT inquiry?As a tax preparer, I prepare W-2's for some clients generated by my tax preparation software - this is a problem What if one of my clients is selected for this process - they're W-2's would not be accepted?As a tax preparer, I prepare W-2's for some clients generated by my tax preparation software - this is a problem What if one of my clients is selected for this process - they're W-2's would not be accepted?A family member prepares the Ohio tax return for a related party for non-payment. Do they sign return as non-paid preparer?A family member prepares the Ohio tax return for a related party for non-payment. Do they sign return as non-paid preparer?Follow up: Not signature but must have non-paid preparer's name even if it’s related party.Follow up: Not signature but must have non-paid preparer's name even if it’s related party.If I pay estimated tax payment by check, I will not be able to see (verify) the payment through Online Services?If I pay estimated tax payment by check, I will not be able to see (verify) the payment through Online Services?Does the Small Business Deduction (SBD) worksheet have to be filed? Or just kept by the taxpayer?Does the Small Business Deduction (SBD) worksheet have to be filed? Or just kept by the taxpayer?How will those who file with ITINs and W-2s not in their ITIN number be filtered? Will they be treated as potential ID fraud? How will those who file with ITINs and W-2s not in their ITIN number be filtered? Will they be treated as potential ID fraud? Is the Identity confirmation site set up for ITIN filers? Is the Identity confirmation site set up for ITIN filers? Yes but if an ITIN individual receives an Identity confirmation letter, will the quiz recognize an ITIN number? IRS does not, as of now.Yes but if an ITIN individual receives an Identity confirmation letter, will the quiz recognize an ITIN number? IRS does not, as of now.Will Ohio open for eFile on Jan 31, 2015? Will Ohio open for eFile on Jan 31, 2015? For the SBD for 2013, if an amended return is filed, in the example you gave, would we include the son’s income on line 34 if the son was already taxed on it?For the SBD for 2013, if an amended return is filed, in the example you gave, would we include the son’s income on line 34 if the son was already taxed on it?Could the "your identity was already verified during a previous session" screen possibly been fraudulent? Should they call if they haven't already taken quiz?Could the "your identity was already verified during a previous session" screen possibly been fraudulent? Should they call if they haven't already taken quiz?Will a taxpayer be able to amend their 2013 return for the related member double taxation of the SBD?Will a taxpayer be able to amend their 2013 return for the related member double taxation of the SBD?I missed the spot on the ODT webpage where Teakilla said you could enter a tax question and get a response in 24 hours. Would you be able to direct me to that area of the website? ThanksI missed the spot on the ODT webpage where Teakilla said you could enter a tax question and get a response in 24 hours. Would you be able to direct me to that area of the website? ThanksWill the Identity Confirmation quiz only be available online?Will the Identity Confirmation quiz only be available online?Would a CPA find much benefit to registering for Online Services, or would that only provide access to his/her own tax information, versus information for multiple clients?Would a CPA find much benefit to registering for Online Services, or would that only provide access to his/her own tax information, versus information for multiple clients?All dependents SSN will be required for 2014 returns (filed in '15), correct? Also, that differs from prior years, correct?All dependents SSN will be required for 2014 returns (filed in '15), correct? Also, that differs from prior years, correct?Is the graduated dependent exemption gross income threshold the same for both MFJ and MFS returns? Could this create an incentive to file separately if one spouse's income is in a lower category?Is the graduated dependent exemption gross income threshold the same for both MFJ and MFS returns? Could this create an incentive to file separately if one spouse's income is in a lower category?Is the SBD max still $125,000?Is the SBD max still $125,000?Does a SEP need to be deducted in computing SBD income? It only says Keogh on the form.Does a SEP need to be deducted in computing SBD income? It only says Keogh on the form.Is there a typo on the HB 483 slide? Ohio Adjusted Gross Income "up to $40,000" receives the $2,200 exemption.Is there a typo on the HB 483 slide? Ohio Adjusted Gross Income "up to $40,000" receives the $2,200 exemption.Can a tax preparer register a taxpayer and see the estimated payments that the taxpayer made during the year?Can a tax preparer register a taxpayer and see the estimated payments that the taxpayer made during the year?Is there a SBD tutorial?Is there a SBD tutorial?How many years are transcripts available for through Online Services?How many years are transcripts available for through Online Services?OH SBD - Is a trust beneficiary eligible for SBD? Trust owns 60% of real estate rental partnership.OH SBD - Is a trust beneficiary eligible for SBD? Trust owns 60% of real estate rental partnership.Will the new info release regarding related members, also address rental between related parties?Will the new info release regarding related members, also address rental between related parties?What position does the ODT take for tax practitioners to be responsible for taxpayers' SD returns? Should we run every new client (or existing client who moved)'s address through the Tax Finder, or can we just take their word for it whether they're in a taxing SD or not?What position does the ODT take for tax practitioners to be responsible for taxpayers' SD returns? Should we run every new client (or existing client who moved)'s address through the Tax Finder, or can we just take their word for it whether they're in a taxing SD or not?Whose responsibility is it to inform to withhold School District Tax, especially if it is a district that just began with this tax, the employee or the employer?Whose responsibility is it to inform to withhold School District Tax, especially if it is a district that just began with this tax, the employee or the employer?So I will be required to go through 135 employees forms to make certain that all employees are accurate with the new school districts that have been added.So I will be required to go through 135 employees forms to make certain that all employees are accurate with the new school districts that have been added.Many times a tax payer will move from a non-taxing school district to a taxing school district after January 1 but before they file a return. As a result they get a letter assessing tax for the taxing school district which they do not owe. We have a terrible time getting the agency to drop the assessment. Is there any way to address this before assessment is made?Many times a tax payer will move from a non-taxing school district to a taxing school district after January 1 but before they file a return. As a result they get a letter assessing tax for the taxing school district which they do not owe. We have a terrible time getting the agency to drop the assessment. Is there any way to address this before assessment is made?If both spouses have a Schedule C on a joint return, do separate IT SBD forms have to be filed, or can they be combined if the outcome is the same?If both spouses have a Schedule C on a joint return, do separate IT SBD forms have to be filed, or can they be combined if the outcome is the same?ODT is projecting up to 20% of Ohio taxpayer's must participate in the identity confirmation quiz?ODT is projecting up to 20% of Ohio taxpayer's must participate in the identity confirmation quiz?Do federal ownership rules of attribution apply when indicating the percentage ownership on small business investor deduction schedule?Do federal ownership rules of attribution apply when indicating the percentage ownership on small business investor deduction schedule?Please define "indirect ownership" as it relates to line 1 of SBD worksheet?Please define "indirect ownership" as it relates to line 1 of SBD worksheet?AMISH DEPENDENTS WHO DO NOT HAVE SOCIAL SECURITY NUMBERS. HOW ARE THEY HANDLED?AMISH DEPENDENTS WHO DO NOT HAVE SOCIAL SECURITY NUMBERS. HOW ARE THEY HANDLED?A taxpayer receives a 1099R from the State Teachers Retirement fund for the account of her deceased spouse (died in 2006) with distribution code 4. Is this income exempt from state income taxes as survivorship benefits?A taxpayer receives a 1099R from the State Teachers Retirement fund for the account of her deceased spouse (died in 2006) with distribution code 4. Is this income exempt from state income taxes as survivorship benefits?Any chance that a C-Corp owned by 1 shareholder will be allowed to take the small business investor deduction?Any chance that a C-Corp owned by 1 shareholder will be allowed to take the small business investor deduction?What is the status of processing amended returns to request a refund due to the SBD?What is the status of processing amended returns to request a refund due to the SBD?Regarding Small Business Deduction (SBD), would a taxpayer who does not own 20% of a business (so they cannot add in W-2 wages) still have to add back self-employed health insurance cost? This seems to be inequitable. Regarding Small Business Deduction (SBD), would a taxpayer who does not own 20% of a business (so they cannot add in W-2 wages) still have to add back self-employed health insurance cost? This seems to be inequitable. What is the software product that is generating so many rejections? What is the software product that is generating so many rejections? Why are there separate forms for state and school tax? Why not combine the forms?Why are there separate forms for state and school tax? Why not combine the forms?As a small business we can deduct wages paid to a family member. Does it matter how they are related?As a small business we can deduct wages paid to a family member. Does it matter how they are related?Is the SBD available for a statutory Insurance agent that receives a W-2 and files expenses on a schedule C?Is the SBD available for a statutory Insurance agent that receives a W-2 and files expenses on a schedule C? Regarding small business deduction and related member expense, did Ms. Smith say the information was currently available? If so where? If not, when and where should be find clarification of the rules on related member expense? Regarding small business deduction and related member expense, did Ms. Smith say the information was currently available? If so where? If not, when and where should be find clarification of the rules on related member expense?Will the state of Ohio be including the Ohio Small Business Deduction on the Form 4708 for 2014?Will the state of Ohio be including the Ohio Small Business Deduction on the Form 4708 for 2014?Why hasn't ODT created an e file authorization form (similar to IRS form 8879) for practitioner prepared taxpayer returns?Why hasn't ODT created an e file authorization form (similar to IRS form 8879) for practitioner prepared taxpayer returns?Do federal ownership attribution rules apply to small business investor deduction as applied to 20% direct or indirect ownership testing for line 1 or worksheet?Do federal ownership attribution rules apply to small business investor deduction as applied to 20% direct or indirect ownership testing for line 1 or worksheet?

8:15 - 8:35

Welcome

Marina King

8:35 - 10:05

 

Personal Income Tax Updates

This session will cover all updates for the PIT/SD 2014 tax return filing. Some of those updates include reduced tax rates, changes to the EIC and SBD, a new donation line, and an increased MSA. Much of the presentation will focus on the changes to dependent reporting and the impact of fraud to the taxpayers of Ohio.

Movie      

      

 

 

Deborah Smith & Teakilla Phillips

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10:05 - 10:15

Break

 

10:15 - 11:45

                       

Use Tax

The Consumer’s Use Tax Overview will provide information regarding what is subject to consumer’s use tax, how to report and pay consumer’s use tax, what are business fixtures, successor liability, and the benefits of a voluntary disclosure agreement.  

 Movie

 

 
 

Phyllis Shambaugh & Mark Adams

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11:45- 12:00

Evaluations/Closing

 

 

Registration

Registration for this event is now closed.

Speakers

 

Marina King

Marina King

Program Administrator 

Marina serves as the Lean Deployment Liaison for the Ohio Dept. of Taxation (ODT), with the Office of Agency Performance, Organizational Development Division.  Marina is also responsible for coordinating different conference/seminar/webinars hosted by the Department of Taxation. 

 

Deborah Smith

Deborah Smith

Administrator - Personal Income & School District Income Tax

Deborah comes to her position with over twenty-five years of tax experience, both private and public sector.  Deborah has been the administrator of Personal Income & School District Income Tax for over 5 years and was previously the administrator of the Commercial Activity Tax Division. 

 

Teakilla Phillips

Tax Commissioner Agent Supervisor

Teakilla Phillips is a Tax Commissioner Agent Supervisor in the Personal & School District Income Tax Division at the Ohio Department of Taxation. She has been with the Department for over 6 ½ years. Previously, she served as the Electronic Filing Supervisor in the Personal & School District Income Tax Division at the Department of Taxation.

 

Phyllis J. Shambaugh

Counsel, Sales & Use Tax

Phyllis is currently Counsel for the Sales & Use Tax Unit of the Ohio Department of Taxation.  She has over twenty years of experience in state and local tax law. At the Ohio Attorney General’s Office, Phyllis served as Assistant Attorney General where she presented both trial and appellate cases before the Ohio Board of Tax Appeals, Courts of Appeal and the Supreme Court of Ohio.  She has also served as a Hearing Officer at the Ohio Board of Tax Appeals, and has worked in private practice with Jones Day.


           
Mark Adams           

Tax Auditor Agent

Mark joined the department in 2003, where he was a generalist spending equal time auditing employer withholding, corporate franchise, personal property and sales/use taxes.  He began specializing in the area of sales/use tax in 2008 where he acted as lead auditor of sales/use tax audits.  Currently, he serves as a technical consultant to other Tax Auditor Agents on complex or unique sales/use tax audit issues and provides onsite direction and coordination to other Tax Auditor Agents.