This is an archived event, the next OVTA will be held on December 16th, 2015.

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: November 18, 2015

 

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.

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

Past Events

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

September 2015

July 2015

March 2015

December 2014

September 2014

March 2014

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).

8:10- 8:20

Opening Remarks

 

 

Marina King & Joe Testa

8:20- 9:40

General Changes in Personal Income Tax for Tax Year 2015

This session will cover all updates for the PIT & SD 2015 tax return filing. Some of those updates include reduced tax rates, changes to the returns including existing schedules, new schedules, and a new donation line. This session will also cover some recent fraud related statistics, schemes ODT is faced with, enforcement efforts, quiz updates and anticipated impacts to taxpayers and practitioners for the upcoming filing season.

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Dave Dulin & Teakilla Phillips

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9:40-9:50

Break

 

9:50- 10:40

Business Income Deduction and New Calculation on Business Income

Reporting business income on the personal income tax return - Get a peek at the new form, exclusion, calculations and tax tables as you prepare for the 2015 tax return filing.

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Deborah Smith

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10:40 - 10:50

Break

 

10:50 - 11:50

Employer Issues: Tax Withholding and Use of Employment Services

This session will cover the basics of “employment services” and “employment placement services”, including an explanation of what the services are and what exclusions apply to them. Significant case law pertaining to these services will also be discussed. This section also includes the basics of Employer Withholding Tax; who is required to withhold, electronic filing requirements and common issues.

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Debra Day,Loretta Hall & Laura Stanley

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11:50 -12:00

Evaluations/Closing Remarks



What are contact periods? What are contact periods? Does the income limitation in HB64 apply to a taxpayer who has an annual carryover amount from a prior year Lump-Sum Retirement Credit? For example: If in 2014 a taxpayer qualified for and claimed the lump-sum retirement credit, and has an annual carryover from that year, if this taxpayer has over $100k of Ohio tax base in 2015, are they allowed to claim the annual carryover on their 2015 return? Does the income limitation in HB64 apply to a taxpayer who has an annual carryover amount from a prior year Lump-Sum Retirement Credit? For example: If in 2014 a taxpayer qualified for and claimed the lump-sum retirement credit, and has an annual carryover from that year, if this taxpayer has over $100k of Ohio tax base in 2015, are they allowed to claim the annual carryover on their 2015 return? Can you use the new form for amended returns even if the old IT 1040X is available for use? Can you use the new form for amended returns even if the old IT 1040X is available for use? Why doesn't Ohio have an Ohio E-file authorization form that taxpayers sign/date and submit to their CPA authorizing the CPA to file their Ohio tax return electronically on their behalf? The IRS and other states have the authorization form. Why doesn't Ohio have an Ohio E-file authorization form that taxpayers sign/date and submit to their CPA authorizing the CPA to file their Ohio tax return electronically on their behalf? The IRS and other states have the authorization form. If taxpayer elects to file a PAPER return instead of electronic filing, can they request direct deposit of tax refund OR electronic debit for balances due? If taxpayer elects to file a PAPER return instead of electronic filing, can they request direct deposit of tax refund OR electronic debit for balances due? When will the final versions of the Universal IT 1040 and SD 100 be released?When will the final versions of the Universal IT 1040 and SD 100 be released?When will instruction booklets be available?When will instruction booklets be available?If a client registered for online income tax filing last year is it necessary to register again this year?If a client registered for online income tax filing last year is it necessary to register again this year?If an email address is being required to be Efiled-is that address going to be public record or sold to outsiders?If an email address is being required to be Efiled-is that address going to be public record or sold to outsiders?During the summer/fall I received e-mails supposedly from the Ohio Department of Taxation regarding CP2000 notices and school district delinquency notices. Are these e-mails really from the OH Dept. of Taxation or are they scam e-mails?During the summer/fall I received e-mails supposedly from the Ohio Department of Taxation regarding CP2000 notices and school district delinquency notices. Are these e-mails really from the OH Dept. of Taxation or are they scam e-mails?For a return that is completed by a paid preparer does it require an email address?For a return that is completed by a paid preparer does it require an email address?What are the qualifications that determine who is selected for the identity confirmation quiz? What are the qualifications that determine who is selected for the identity confirmation quiz? Where is the information gathered for the identity confirmation quiz?Where is the information gathered for the identity confirmation quiz?I have had some clients receive the identity confirmation quiz letter. They completed the quiz, yet their refund has been held up because it appears the quiz is still being processed. It has been a couple months since they took the quiz. What can we do to expedite the refund? I have had some clients receive the identity confirmation quiz letter. They completed the quiz, yet their refund has been held up because it appears the quiz is still being processed. It has been a couple months since they took the quiz. What can we do to expedite the refund? How does a taxpayer know that the Ohio identity confirmation quiz letter is "real" i.e. actually from the state of Ohio and not from a scam?How does a taxpayer know that the Ohio identity confirmation quiz letter is "real" i.e. actually from the state of Ohio and not from a scam?If a client is not computer savvy can their preparer assist them with the identity confirmation quiz?If a client is not computer savvy can their preparer assist them with the identity confirmation quiz?Does the identity confirmation quiz have to be taken by the taxpayer on their personal computer or can a tax preparer take care of the quiz for them?Does the identity confirmation quiz have to be taken by the taxpayer on their personal computer or can a tax preparer take care of the quiz for them?Does the term "suspect return" equate to those taxpayers who were subject to ID confirmation quizzes?Does the term "suspect return" equate to those taxpayers who were subject to ID confirmation quizzes?Is there a way for a paid preparer to double check what returns they have filed with ODT to look for fraud? Is there a way for a paid preparer to double check what returns they have filed with ODT to look for fraud? As a preparer we know who our clients are. If we see suspicious tax returns filed under our client’s SSNs, should we notify Ohio?As a preparer we know who our clients are. If we see suspicious tax returns filed under our client’s SSNs, should we notify Ohio?It is common for the immigrant community to work under a different name and number but to file a return with their legal name and ITIN. Are these W-2s being counted as false W-2s? It is common for the immigrant community to work under a different name and number but to file a return with their legal name and ITIN. Are these W-2s being counted as false W-2s? If an e-mail is used only for communication--how are we to know it is from Ohio and not a scammer?If an e-mail is used only for communication--how are we to know it is from Ohio and not a scammer?Is there a phone number to report suspected fraud? Is there a phone number to report suspected fraud? Is it necessary to complete the IT BUS if there is only a business loss on an individual 1040? Is it necessary to complete the IT BUS if there is only a business loss on an individual 1040? Can income be considered business income subject to CAT taxation, but not considered business income for the business income deduction for an individual? (i.e. not a C-corp, trust or estate) if so, under what situations?Can income be considered business income subject to CAT taxation, but not considered business income for the business income deduction for an individual? (i.e. not a C-corp, trust or estate) if so, under what situations?Is Schedule E rental activity included in "business income" for the business income deduction? Is Schedule E rental activity included in "business income" for the business income deduction? Related member add-backs were included on the Small Business Investor Income Deduction in 2013 and 2014 but are not included in the Business Income Deduction calculated on the IT BUS beginning in 2015. If taxpayers took the add-back into consideration in calculating their 2015 estimated payments, is Ohio going to penalize because of this?Related member add-backs were included on the Small Business Investor Income Deduction in 2013 and 2014 but are not included in the Business Income Deduction calculated on the IT BUS beginning in 2015. If taxpayers took the add-back into consideration in calculating their 2015 estimated payments, is Ohio going to penalize because of this?How should business gains and/or losses from federal form 4797 be reported?How should business gains and/or losses from federal form 4797 be reported?The Small Business Deduction in 2013 and 2014 was only available on Ohio-apportioned business income. Is the new Business Income Deduction the same?Do paper w-2s need to be sent with IT3?The Small Business Deduction in 2013 and 2014 was only available on Ohio-apportioned business income. Is the new Business Income Deduction the same?Are W-2 wages paid by a pass-through entity to an owner reported on IT-BUS? What line?Are W-2 wages paid by a pass-through entity to an owner reported on IT-BUS? What line?How does Ohio define trade or business? Can there be rentals that are not trade or business?How does Ohio define trade or business? Can there be rentals that are not trade or business?Do you have to file an IT BUS for each business you own? Do you have to file an IT BUS for each business you own? Are the Ohio Schedule A adjustments related to section 179 and section 168(k) depreciation amounts included on the IT BUS? Are the federal deductions related to self-employment included on the IT BUS?Are the Ohio Schedule A adjustments related to section 179 and section 168(k) depreciation amounts included on the IT BUS? Are the federal deductions related to self-employment included on the IT BUS?Should business gains and losses from multiple sources be netted together?Should business gains and losses from multiple sources be netted together?When calculating business income on the IT BUS, the "profit" from federal Schedule C is used, correct?When calculating business income on the IT BUS, the "profit" from federal Schedule C is used, correct?If a taxpayer has no Ohio income tax liability due to the business income deduction, is the taxpayer required to file an Ohio income tax return for that year?If a taxpayer has no Ohio income tax liability due to the business income deduction, is the taxpayer required to file an Ohio income tax return for that year?Does the 20% ownership requirement apply only to including guaranteed payments and compensation or does it also apply to ordinary income reported on a K-1?Does the 20% ownership requirement apply only to including guaranteed payments and compensation or does it also apply to ordinary income reported on a K-1?When would interest and dividend income reported on federal Schedule B qualify as business income that should be included on the IT BUS?When would interest and dividend income reported on federal Schedule B qualify as business income that should be included on the IT BUS?When should taxpayers use the IT 2023 to allocate and apportion income? When should they use the IT NRC?When should taxpayers use the IT 2023 to allocate and apportion income? When should they use the IT NRC?A taxpayer is a nonresident of Ohio but receives Ohio lottery winnings. Are these winnings taxable to Ohio? Are lottery winnings nonbusiness income?A taxpayer is a nonresident of Ohio but receives Ohio lottery winnings. Are these winnings taxable to Ohio? Are lottery winnings nonbusiness income?What should be entered as the name of entity in Part 4 of the IT BUS for rental property?What should be entered as the name of entity in Part 4 of the IT BUS for rental property?What if an owner owns greater than 20% in the beginning of the year but only owns 10% of the business at the end of the year?What if an owner owns greater than 20% in the beginning of the year but only owns 10% of the business at the end of the year?Now that there is no apportionment for SBD, can a nonresident shareholder get a deduction for Ohio activity of the entity? Now that there is no apportionment for SBD, can a nonresident shareholder get a deduction for Ohio activity of the entity? Can wages paid by a sole proprietorship (reported on federal Schedule C) to the owner or owner’s spouse be included on the IT BUS?Can wages paid by a sole proprietorship (reported on federal Schedule C) to the owner or owner’s spouse be included on the IT BUS?Is the Form IT- NRC business allocation part used only to calculate the non-resident credit? Is the Form IT- NRC business allocation part used only to calculate the non-resident credit? If a 20% or greater shareholder in a pass-through entity has an ordinary loss reported on the K-1 from the entity but also received wages on a W-2 from the entity, should those amounts be netted together?If a 20% or greater shareholder in a pass-through entity has an ordinary loss reported on the K-1 from the entity but also received wages on a W-2 from the entity, should those amounts be netted together?If a shareholder’s ownership percentage changed during the tax year, what percentage should be reported in Part 4 of the IT BUS?If a shareholder’s ownership percentage changed during the tax year, what percentage should be reported in Part 4 of the IT BUS?If a taxpayer’s self-employment tax deduction and self-employed SEP deduction on the Federal Form 1040 equals their Schedule C income is there any reason to file the form IT BUS?If a taxpayer’s self-employment tax deduction and self-employed SEP deduction on the Federal Form 1040 equals their Schedule C income is there any reason to file the form IT BUS?When can interest, dividends, and capital gains constitute business income flowing from an irrevocable trust? When can interest, dividends, and capital gains constitute business income flowing from an irrevocable trust? Has there been any considerations to raising the $2,000 annual limits to reduce the compliance burden on small business in Ohio? To my knowledge, this hasn't changed in many years, and combined with the passage/increased SD taxes; many clients now have to file monthly rather than quarterly as before. This would both reduce the compliance and cost of compliance for many small businesses.Has there been any considerations to raising the $2,000 annual limits to reduce the compliance burden on small business in Ohio? To my knowledge, this hasn't changed in many years, and combined with the passage/increased SD taxes; many clients now have to file monthly rather than quarterly as before. This would both reduce the compliance and cost of compliance for many small businesses.Are W-2's required to be filed with IT-3? I heard that employers did NOT have to remit the W-2s. Are W-2's required to be filed with IT-3? I heard that employers did NOT have to remit the W-2s. I thought W-2's were no longer required to be submitted. Can you clarify this?I thought W-2's were no longer required to be submitted. Can you clarify this?Do small taxpayers have to file W-2?Do small taxpayers have to file W-2?Regarding IT3 - if you only have 5 or fewer employees, can you send in paper copies of W-2 forms with IT3 form? Regarding IT3 - if you only have 5 or fewer employees, can you send in paper copies of W-2 forms with IT3 form? Out of State employer has employee who is a salesman who lives in New York but spends 30 days on business in Ohio during the tax year visiting customers in Ohio. Is the Non-Ohio employer required to withhold Ohio income tax on the wages paid to the salesman attributable to time spent working in Ohio (based on days worked time apportionment formula)? Out of State employer has employee who is a salesman who lives in New York but spends 30 days on business in Ohio during the tax year visiting customers in Ohio. Is the Non-Ohio employer required to withhold Ohio income tax on the wages paid to the salesman attributable to time spent working in Ohio (based on days worked time apportionment formula)? I have an employer who refuses to pay anything electronically. Is there a waiver available? I have an employer who refuses to pay anything electronically. Is there a waiver available? Can a quarterly filer of withholding taxes opt to file and pay monthly? Can a quarterly filer of withholding taxes opt to file and pay monthly? Do paper w-2s need to be sent with IT3?Do small employers have to file W-2's on CD-ROM or electronically - or can they still paper file? Do small employers have to file W-2's on CD-ROM or electronically - or can they still paper file? We have always paid part-weekly via and OBG and filed the IT-942. Are we doing this wrong and now have to change how we do this? We have always paid part-weekly via and OBG and filed the IT-942. Are we doing this wrong and now have to change how we do this? are IT-3 required to be e filed this year? are all employers required to submit w-2 copies regardless of number of w-2 forms? can paper w-2 forms be filed with ODT? are IT-3 required to be e filed this year? are all employers required to submit w-2 copies regardless of number of w-2 forms? can paper w-2 forms be filed with ODT? Is the Proposed Rule 5703-7-19 Amendment looking to reduce the threshold for filing W2's electronically to under 250? Is the Proposed Rule 5703-7-19 Amendment looking to reduce the threshold for filing W2's electronically to under 250? The IT-3 says W-2's are not required to be sent with the form. How do you match up amounts withheld to know an income tax return is correct if you don't have a copy of the W-2? The IT-3 says W-2's are not required to be sent with the form. How do you match up amounts withheld to know an income tax return is correct if you don't have a copy of the W-2? The IT3 instructions say that W-2's do not need to be attached, yet the form says # of forms attached - are they required to be attached or not? The IT3 instructions say that W-2's do not need to be attached, yet the form says # of forms attached - are they required to be attached or not? 2 Dr.'s share an office & expenses. One Dr. is the employer of the staff - other Dr. reimburses for exact amount of expense for time staff works for him. Is there an issue with this? Is it an Employment Service that sales tax should be paid? 2 Dr.'s share an office & expenses. One Dr. is the employer of the staff - other Dr. reimburses for exact amount of expense for time staff works for him. Is there an issue with this? Is it an Employment Service that sales tax should be paid? I have a client that provides life guards to companies. The client bills the company for the service. Should my client charge sales tax to these company on the life guard services?I have a client that provides life guards to companies. The client bills the company for the service. Should my client charge sales tax to these company on the life guard services?Are those hired as a nursing supervisor or department head treated as taxable employment services?Are those hired as a nursing supervisor or department head treated as taxable employment services?re: sales tax on employment service - is the transaction subject to sales tax if the workers are supervised by an employee of the employment service and not by the employment service customer or their employees? ( I thought there was a court case addressing this) re: sales tax on employment service - is the transaction subject to sales tax if the workers are supervised by an employee of the employment service and not by the employment service customer or their employees? ( I thought there was a court case addressing this) Please provide a reference on the ODOT website for the information release regarding employment services that Laura Stanley referenced. Thanks. Please provide a reference on the ODOT website for the information release regarding employment services that Laura Stanley referenced. Thanks. An employment placement firm places a CEO in Cuyahoga County as a permanent position -- taxable?An employment placement firm places a CEO in Cuyahoga County as a permanent position -- taxable?Again, placement position in Wood County and employment placement firm in Cuyahoga County -- taxable in Wood County? Again, placement position in Wood County and employment placement firm in Cuyahoga County -- taxable in Wood County? Company engages a head hunter to locate a program. The head hunter sends the company several candidates to interview. Company hires one of the candidates and owes the head hunter 20% of the candidates annual wage. This new hire is an employee of the company who will receive a W-2 and eligible for company benefits (health, retirement, etc.). There is a refund clause if employee is terminated in within some period of time does that have any effect on the answer. Company engages a head hunter to locate a program. The head hunter sends the company several candidates to interview. Company hires one of the candidates and owes the head hunter 20% of the candidates annual wage. This new hire is an employee of the company who will receive a W-2 and eligible for company benefits (health, retirement, etc.). There is a refund clause if employee is terminated in within some period of time does that have any effect on the answer. If I employ an admin staff person on a part time basis and she works for another party on a temp/short term basis, and i pay her and bill the third party, is this taxable for sales tax. Does it change if the two businesses are owned by husband and wife?If I employ an admin staff person on a part time basis and she works for another party on a temp/short term basis, and i pay her and bill the third party, is this taxable for sales tax. Does it change if the two businesses are owned by husband and wife?What if they are both LLCs?What if they are both LLCs?If each spouse owns 100% of their respective businesses.If each spouse owns 100% of their respective businesses.So, it is taxable? So, it is taxable? What information is required on an exemption certificate for it to be valid?What information is required on an exemption certificate for it to be valid?Your discussion of Employment Services avoids the term "leasing". Is this something different? Your discussion of Employment Services avoids the term "leasing". Is this something different? For the JJ4 exemption for employment services, if I have multiple S Corps all owned by one individual. All of the payroll is run through 1 entity (the management entity) and the other entities pay a management fee to cover the cost of the payroll, The one shareholder owns and controls all of the business operations. Do we also have to meet the one corp owns more than 50% of the other corps? This requirement is not met. For the JJ4 exemption for employment services, if I have multiple S Corps all owned by one individual. All of the payroll is run through 1 entity (the management entity) and the other entities pay a management fee to cover the cost of the payroll, The one shareholder owns and controls all of the business operations. Do we also have to meet the one corp owns more than 50% of the other corps? This requirement is not met.
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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. 

 

Dave Dulin

Tax Commissioner Agent Supervisor      

Dave Dulin is the Manager of the fraud unit within the Personal Income & School District Income Tax division. He serves in this position with over 11 years taxation experience in the public sector as well as over 5 years in the criminal justice system.

 

Teakilla Phillips

Tax Commissioner Agent Supervisor   

Teakilla began her state tax career in the Taxpayer Services Division at the Ohio Department of Taxation. She handled inquiries involving the personal income and business taxes. Later, she served as the Electronic Filing Supervisor in the Personal & School District Income Tax Division at Department of Taxation. In that capacity, she coordinated all activities of electronic filing and payment operations to include the Federal/State electronic filing program, Ohio I-File program and Ohio TeleFile program.

 
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.

 
Debra Day

Tax Auditor Agent

Debra has worked for the Department for 10 years specializing in Sales and Use Tax as well as Commercial Activity Tax. Prior to working for the Department she spent 7 years working for a private outpatient surgery center in Warren Ohio as their staff accountant.

 

Loretta Hall

Tax Commissioner Agent

Loretta Hall is a Tax Commissioner Agent in the Employment Tax Division of the Ohio Department of Taxation. She has worked with Personal Income Tax, Employer & School District Withholding and Sales tax and various programs in the Columbus Service Center, Business Tax and Employment Tax divisions. As a lead agent Loretta is responsible for researching & analyzing tax returns, made necessary corrections to returns and provided advice of changes that required interpretation of state and federal laws.

 

Laura M. Stanley, Esq.

Legal Counsel – Sales and Use Tax

 In her position, Laura is responsible for drafting final determinations, legal ruling requests, administrative rules, information releases, and reviewing proposed legislation, as well as advising the Administrators of the Commercial Activity and Excise Tax Divisions and Tax Commissioner’s Office on legal matters.