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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. More information about the next OVTA will be available soon.

The latest event is scheduled for: May 18, 2016 

Please note that this OVTA is audio only.  There will be no live video of the presenters.   All participants will only be able to view the PPT and hear the presenters voices.  

Important: 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.

R.C. 5727.01 defines an “electric company” as a person engaged in . . . transmitting or distributing electricity . . . for use by others. Does this definition include campgrounds who charge customers for use of electric? R.C. 5727.01 defines an “electric company” as a person engaged in . . . transmitting or distributing electricity . . . for use by others. Does this definition include campgrounds who charge customers for use of electric?For pipeline companies, does the Department believe "or its derivatives" means coal's derivatives? For pipeline companies, does the Department believe "or its derivatives" means coal's derivatives? So to be considered a "public utility" a company only needs to meet the definition of an "electric company" or "pipeline company," etc.? There's no additional requirement to be separately certified or recognized as a public utility by the State?So to be considered a "public utility" a company only needs to meet the definition of an "electric company" or "pipeline company," etc.? There's no additional requirement to be separately certified or recognized as a public utility by the State?Who is supposed to notify the county auditor’s office if a parcel is no longer classified as a public utility? For example, if a parcel is originally in the name of a railroad and is a public utility and then is transferred to create a rails to trails, are we supposed to automatically change the class from public utility to being assessed as real estate valued now by the county auditor’s office? Who is supposed to notify the county auditor’s office if a parcel is no longer classified as a public utility? For example, if a parcel is originally in the name of a railroad and is a public utility and then is transferred to create a rails to trails, are we supposed to automatically change the class from public utility to being assessed as real estate valued now by the county auditor’s office? I understand that each company files the individual reports with your office based on what type of public utility it is. However, is there an inventory list with parcels, legal descriptions or addresses that can be sent to the county auditor’s office so that we are able to locate geographically the location of real or personal property for each existing parcel? I understand that each company files the individual reports with your office based on what type of public utility it is. However, is there an inventory list with parcels, legal descriptions or addresses that can be sent to the county auditor’s office so that we are able to locate geographically the location of real or personal property for each existing parcel? Is there a more efficient way to file tax returns for individual non-residents of Ohio who invest in Ohio-based pass-through entities, other than having taxes withheld via Form IT-1140, at a rate of 5%, and then filing individual returns, where they might pay tax at a mere fraction of that rate, with the benefit of added exemptions, etc? With many such taxpayers, they wind up paying in a lot (via Form IT-1140), and then getting large refunds when the file the IT-1040 personal returns.Are estates considered a qualifying investor?Taxpayer is sole shareholder of an Ohio corporation. He maintains control of the business even though he lives in Florida. Would he be considered Ohio resident even if he owns no property in Ohio. How much weight is put on the ownership of the business?[Is there a more efficient way to file tax returns for individual non-residents of Ohio who invest in Ohio-based pass-through entities, other than having taxes withheld via Form IT-1140, at a rate of 5%, and then filing individual returns, where they might pay tax at a mere fraction of that rate, with the benefit of added exemptions, etc? With many such taxpayers, they wind up paying in a lot (via Form IT-1140), and then getting large refunds when the file the IT-1040 personal returns.Discuss domicile in relation to members of the Armed Forces.[Discuss domicile in relation to members of the Armed Forces.[If a taxpayer is working oversseas for a year, he is then not domiciled in OH for that year?If a taxpayer is working oversseas for a year, he is then not domiciled in OH for that year?When is the due date for the affidavit of non-Ohio domicile? When is the due date for the affidavit of non-Ohio domicile? So what happens if a taxpayer lives in MI but works in OH and purchases a residence in OH to be closer to work during the week and clearly has more than 213 contact periods but considers himself a MI resident and votes in MI and has his license in MI?So what happens if a taxpayer lives in MI but works in OH and purchases a residence in OH to be closer to work during the week and clearly has more than 213 contact periods but considers himself a MI resident and votes in MI and has his license in MI?How accurate or authoritative is Ohio's "The Finder" in legally determining an Ohio resident's municipal/city tax jurisdiction and whether they have to file or do they owe taxes/tax return to a particular Ohio municipality/taxing jurisdiction?How accurate or authoritative is Ohio's "The Finder" in legally determining an Ohio resident's municipal/city tax jurisdiction and whether they have to file or do they owe taxes/tax return to a particular Ohio municipality/taxing jurisdiction?How can one be a resident of a municipality and not a resident of the state when the municipality is located within the state? How can one be a resident of a municipality and not a resident of the state when the municipality is located within the state? Is there a slide on the 2&1/2% rollback? I missed the explanation for that...2&1/2% rollback on what?Is there a slide on the 2&1/2% rollback? I missed the explanation for that...2&1/2% rollback on what?Is Ohio considering allowing the Business Income Deduction on the Pass-Through Entity tax return(s). It seems inefficient to have the entity withhold the tax, and then have the individual obtain a refund on the individual income tax return by utilizing the deduction?Is Ohio considering allowing the Business Income Deduction on the Pass-Through Entity tax return(s). It seems inefficient to have the entity withhold the tax, and then have the individual obtain a refund on the individual income tax return by utilizing the deduction?Is the affidavit of nondomicile required to be filed every year?Is the affidavit of nondomicile required to be filed every year?Are estates considered a qualifying investor?Taxpayer is sole shareholder of an Ohio corporation. He maintains control of the business even though he lives in Florida. Would he be considered Ohio resident even if he owns no property in Ohio. How much weight is put on the ownership of the business?[Would domicile for a student going to college out of state remain OH? The student has his car registration in Ohio and, absentee votes in Ohio as well. However, the other state says he is domiciled there because more than 183 days there. Would domicile for a student going to college out of state remain OH? The student has his car registration in Ohio and, absentee votes in Ohio as well. However, the other state says he is domiciled there because more than 183 days there. Will Ohio update the IT-4708 composite form tax rate? The tax rate is 4.997% per the return. Why wouldn't the IT-4708 rate be 3%? Will Ohio update the IT-4708 composite form tax rate? The tax rate is 4.997% per the return. Why wouldn't the IT-4708 rate be 3%? Why would anyone file a IT1140 instead of IT 4708? Is there a specific fact pattern that the IT1140 is more beneficial?Why would anyone file a IT1140 instead of IT 4708? Is there a specific fact pattern that the IT1140 is more beneficial?How is the PTE tax credit allocated to nonresident investors on the IT 4708? How is the PTE tax credit allocated to nonresident investors on the IT 4708? Single member LLC of former OH resident has exclusively OH-based income. Should this individual use a PTE income tax return? Taxpayer treats this entity a disregarded for federal purposes.Single member LLC of former OH resident has exclusively OH-based income. Should this individual use a PTE income tax return? Taxpayer treats this entity a disregarded for federal purposes.I have a client who sold his Ohio home, purchased a home in South Carolina, registered his cars there. He and his wife live in Ohio with her mom so he can continue to work at his job in Cleveland. The live at their home in South Carolina also. Although in Ohio more than 213 contact periods, do you believe he has clear and convincing evidence that he is a nonresident. Should he file an affidavit??I have a client who sold his Ohio home, purchased a home in South Carolina, registered his cars there. He and his wife live in Ohio with her mom so he can continue to work at his job in Cleveland. The live at their home in South Carolina also. Although in Ohio more than 213 contact periods, do you believe he has clear and convincing evidence that he is a nonresident. Should he file an affidavit??Can I take Ohio’s Business Income Deduction on the IT 1140 or IT 4708?Can I take Ohio’s Business Income Deduction on the IT 1140 or IT 4708?s there any way to bypass filing or paying Ohio’s pass-through entity taxes when you have to file for a refund for the exact tax at year end?s there any way to bypass filing or paying Ohio’s pass-through entity taxes when you have to file for a refund for the exact tax at year end?If you have multiple LLC's with the same non-residents...can you file the Composite return for each entity to prevent the individuals from having to file an IT- 1040?If you have multiple LLC's with the same non-residents...can you file the Composite return for each entity to prevent the individuals from having to file an IT- 1040?If you are not domiciled in Ohio, but earn money in Ohio during 100 contact periods, do you still have to file a part-year Ohio return?If you are not domiciled in Ohio, but earn money in Ohio during 100 contact periods, do you still have to file a part-year Ohio return?Re disregarded entity not being a qualified entity for PTE tax returns. You say "not required" to file; are they permitted to file a 4708?Re disregarded entity not being a qualified entity for PTE tax returns. You say "not required" to file; are they permitted to file a 4708?Considering that a person files for municipal purpose in deciding domicile for Ohio purposes would be unfair because baked into their domicile analysis for municipal purposes could include factors not allowed to be considered for Ohio state income tax purposes.Considering that a person files for municipal purpose in deciding domicile for Ohio purposes would be unfair because baked into their domicile analysis for municipal purposes could include factors not allowed to be considered for Ohio state income tax purposes.Entity files IT 4708, individual files 1040, can individual take tax credit for portion of tax paid with 4708?Entity files IT 4708, individual files 1040, can individual take tax credit for portion of tax paid with 4708?Situation is husband is resident of OH and works here. Wife is a resident of FL. They file a joint federal return. What is the proper way to file in OH and show respective income on such OH return?Situation is husband is resident of OH and works here. Wife is a resident of FL. They file a joint federal return. What is the proper way to file in OH and show respective income on such OH return?Is IRP filing thru the state of Ohio or thru BMV on yearly basis?Is IRP filing thru the state of Ohio or thru BMV on yearly basis?If a company has a qualified vehicle, please confirm they need both an IRP license and IFTA license?If a company has a qualified vehicle, please confirm they need both an IRP license and IFTA license?If a company's vehicle transports the company's inventory and also other company's inventory/products, what valuation method should be used to determine if the truck is hauling more than 50% of other's property? In other words, the truck hauls a blended load.If a company's vehicle transports the company's inventory and also other company's inventory/products, what valuation method should be used to determine if the truck is hauling more than 50% of other's property? In other words, the truck hauls a blended load.If filing a Ohio fuel tax return online through the Gateway, can payments deferred until a future date?If filing a Ohio fuel tax return online through the Gateway, can payments deferred until a future date?
Agenda/Materials

Important:

The information presented in the slide presentations and contained in the FAQs is accurate as of the date of the presentation. To the extent that the positions stated in the FAQs do not conflict with any recent legislation, such positions are still in effect.  However, please note that the presentations and FAQs related to OVTA webinars are static and will not be updated to reflect more recent legislation, rules, court decisions, Information Releases or other types of guidance.  Additionally, many times the facts and circumstances surrounding the specific scenario will impact the answer.  Please contact the Department directly if you have any questions (Individual Income Tax - (800) 282-1780 or Business Tax - (888) 405-4039).

8:20 - 8:30

Opening Remarks

 

Marina King & Joe Testa

8:30- 9:30

Public Utility Personal Property Tax-Overview & Valuation of Public Utility Property

This portion will focus on providing a base knowledge of the public utility personal property tax. It will cover the various utility classes, taxable and exempt property, and valuation of taxable property, including how the taxable value of public utility property is determined and assessed. Additionally, an example of an electric company annual report will be presented to show how the property is reported by the utility and audited by the Department of Taxation.
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Kevin Kuhns &  Jason Mumma

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9:30 - 9:40

Break

 

9:40 - 10:40

International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) electronic filing and record keeping requirements, Motor Fuel Retail Shrinkage-Application and Review, Transportation Industry Tax Issues.

The session covering the IRP/IFTA programs will provide a brief overview of the programs encompassing IRP registration and fee distribution, IFTA registration, filing, and failure to report penalties. IRP/IFTA mileage and fuel recordkeeping requirements will be reviewed along with IFTA Agreement changes effective January 1, 2017. Additional discussion will be held on common errors and technical issues taxpayers’ experience while filing IFTA tax returns and application renewals on the Ohio Business Gateway. The application and reporting of Motor Fuel Retail Shrinkage will be discussed. The impact of Ohio’s new electronic filing mandate for Motor Fuel filers, including those who report retail shrinkage, will also be addressed. Transportation industry tax issues pertaining to the transportation of persons and/or property will be discussed. Along with this topic, exemptions that may apply to those areas will also be reviewed.

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Della Golden & Matt Long

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10:40 - 10:50

Break

 

10:50 - 11:50

Personal Income Tax Residency & Pass-Through Entity Nuts and Bolts

This session will provide an overview of Ohio’s residency standards for income tax purposes. This will include a review of the statute governing income tax residency, an in-depth look at the seminal case on residency, Cunningham v. Testa, as well as what factors the Department will and will not consider in its review of a taxpayer’s residency status.

The second half of the session will provide an overview of Ohio’s pass-through entity returns- the 1140 withholding return and the 4708 composite return. Included in this topic are similarities and differences between the two forms, tips on when to file each one, as well as the interplay between Ohio’s Pass-through entity tax and the business income deduction and business income flat tax.

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Matt Chafin & Matt Dodovich

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 11:50 -12:00

Evaluations/Closing Remarks

Marina King



 


Presenters

 

Joe Testa            

Tax Commissioner

Joe W. Testa is the 18th Tax Commissioner to lead the Ohio Department of Taxation. The Tax Commissioner is responsible for administering and enforcing most state and many local government taxes, including the state income tax, state and local sales taxes, and several business and excise taxes. All told, these taxes provide approximately $30 billion in revenues to support funding of Ohio’s schools and colleges, Medicaid, law enforcement, transportation and a myriad of other public services.

 

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. 

 

Marina King

Keven Kuhns

Attorney

Keven Kuhns serves as Division Counsel for energy taxes in the Excise & Energy Tax Division. Prior to becoming Division Counsel, Keven spent sixteen years as a hearing officer in the Tax Appeals Division and eight years as a hearing officer in the Division of Tax Equalization.


Marina King

Matthew Chafin

Deputy Tax Commissioner / Chief Legal Counsel

Matt comes to the department after eleven years with the Ohio Board of Tax Appeals where most recently he served as an Attorney Examiner. Prior to that Matt worked in the Franklin County Prosecutor's Office as an Assistant Prosecuting Attorney.

 
Marina King

Jason Mumma

Tax Commissioner Agent Supervisor

Jason is the current supervisor of the Public Utilities Tax Section. He also supervises the Kilowatt-hour and Severance taxes. Jason has worked at the Ohio Department of Taxation for 20 years, previously spending 11 years as a tax agent in the Tangible Personal Property Tax Division and 3 years as a supervisor in the Commercial Activity Tax Division.

 

Marina King

Matthew Long           

Tax Commissioner Agent Supervisor

Matthew Long is a Tax Commissioner Agent Supervisor in the Excise and Energy Tax Division at the Ohio Department of Taxation. Matthew began his state tax career in the Taxpayer Services Division at the Ohio Department of Taxation. He handled inquiries involving business taxes including Sales and Use Tax and Employer Withholding Tax. Matthew became a lead agent in TPS where he assumed numerous duties including representing Taxation at Small Business Workshops throughout central Ohio. He was also involved in the implementation of Taxation’s new accounting system, STARS. Matthew transitioned to the Excise and Energy Division as a Supervisor overseeing the IFTA (International Fuel Tax Agreement) and Motor Fuel taxes. His brief time in Excise has been focused on transitioning both the IFTA and Motor Fuel to electronic filing.

 

Marina King

Matthew Dodovich

Attorney

Matt Dodovich currently serves as a Division Counsel at the Ohio Department of Taxation in the Office of Chief Counsel and specializes in the individual income, school district income, municipal income, pass-through entity, and employer withholding taxes. Matt joined the Department in April 2012 as an administrative hearing officer in the Tax Appeals Division. He later served as an attorney for the Department’s Appeals Management Division. Matt earned a B.S. with honors in Economics from The Ohio State University, and his J.D. from the Michael E. Moritz College of Law. He is currently pursuing an A.A. in Accounting and licensure as an Ohio Certified Public Accountant.

 
Marina King

Della Golden

Tax Auditor Agent

Della has worked for the Department for over 15 years specializing in International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA). She has previously served on the IFTA audit committee and is currently active with the IFTA Program Compliance Review Committee (PCRC). Her responsibilities on the committee consist of jurisdictional audit reviews, participating on jurisdictional panel reviews for non-compliance issues, updating the review guide for amendments to the Agreement.

 
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