Individual |
Revised |
Format |
Released |
NEW Ability to Take A Foregone §168(k) and §179 1/5th Depreciation Deduction in a Future Tax Year
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PDF |
December 2011 |
Ability to File Form IT1040 When an Individual Investor is Included in an IT 4708 Composite Return |
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PDF |
August 2011 |
Announcement of Direct Deposit Options for Ohio Income Tax Refunds |
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PDF |
October 2010 |
Announcement of Ohio Offshore Voluntary Disclosure Program |
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HTML |
December 2009 |
Required Tax Preparer Use of Electronic Filing for Tax Year 2009 Ohio Individual Income Tax Returns |
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HTML |
July 2009 |
Military Taxpayer Guide to Taxable Income and Deductions |
November 2009 |
HTML |
October 17, 2008 |
Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties |
January 2009 |
HTML |
August 12, 2008 |
Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years |
July 2008 |
HTML |
December 2007 |
Personal Income Tax: Federal Law Preempting State Taxation of Retirement Plan Income |
Issued March 11, 1996
Revised May 2007 |
HTML |
May 2007 |
Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change |
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HTML |
February 2007 |
Personal Income Tax: Taxable Year 2006 Changes - Due Date Change and Notice of Correction |
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HTML |
February 2007 |
Personal Income Tax: Residency Guidelines -- Tax Imposed on Resident and Nonresident Individuals |
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HTML |
January 2007 |
Personal Income Tax: Nonresident Married Filing Jointly |
March 2007
Final Rule |
HTML |
September 2006 |
Personal Income Tax: Employer Withholding Tables |
October 1, 2006 |
HTML |
August 2006 |
Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax |
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HTML |
March 2006 |
Individual Income and School District Income Taxes: Estimated Payment Allocation Process |
April 1, 2006 |
HTML |
March 2006 |
Personal Income Tax: Employer Withholding Tables |
January 1, 2006 |
HTML |
November 2005 |
Trusts: Estimated Income Tax Payment Due September 15, 2005 |
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HTML |
August, 2005 |
Income and Franchise Tax Updates, December 2004 |
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HTML |
December 30, 2004 |
Sales Factor Situsing Revisions |
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HTML |
April 19, 2004 |
Recent Federal Law Change Affecting Military Servicemembers Requires Modification To Year 2003 Ohio Income Tax Return |
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HTML |
February 2004 |
Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules |
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HTML |
November 7, 2002 |
Personal Income Tax Information Release: Net Operating Loss Carryback Five-Year Rule |
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HTML |
August 12, 2002 |
Depreciation Deductions for Taxable Years Ending 2001 and Thereafter |
July 2005
June 2009 |
HTML |
July 31, 2002 |
ESBT Audit Initiative |
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HTML |
July 3, 2002 |
Pass-Through Entity Tax: Certain Estimated Tax Payments Due September 16, 2002 |
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HTML |
July 3, 2002 |
"Combat Zone" Designation and Impact on Ohio Income Tax and School District Income Tax Returns |
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HTML |
February 1, 2002 |
Pass-Through Entity Tax – Nexus Standards |
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DOC |
September 2001 |
Personal Income Tax – Nexus Standards |
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DOC |
September 2001 |
Proper Completion of Form IT-4 |
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HTML |
August 31, 2001 |
Medical Care Expense Deduction - - ORC section 5747.01(A)(11) |
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HTML |
March 8, 2000 |
Grantor Trust Provisions Take Precedence Over ESBT Provisions |
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HTML |
January 19, 2000 |
Withdrawal of Special Instructions |
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HTML |
October 31, 1997 |
Revisions to May 6, 1996 Information Release |
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HTML |
June 18, 1996 |
Alternative 20% Credit |
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HTML |
May 7, 1996 |
Examples setting forth the Division's interpretation of Ohio Revised code sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment." |
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HTML |
May 6, 1996 |
Second Credit for Purchases of New Manufacturing Machinery and Equipment |
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HTML |
September 22, 1995 |
Newly-enacted Investment Tax Credit Law |
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HTML |
October 14, 1994 |
Taxation of S Corporations and Their Shareholders |
April 2006 |
PDF |
July 31, 1994 |
Exempt federal interest income |
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HTML |
January 9, 1992 |
Employer Withholding |
Revised |
Format |
Released |
| NEW Forms Mailings Discontinued |
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PDF |
December 2011 |
Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change |
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HTML |
February 2007 |
Personal Income Tax: Employer Withholding Tables |
October 1, 2006 |
HTML |
August 2006 |
Personal Income Tax: Employer Withholding Tables |
January 1, 2006 |
HTML |
November 2005 |
Proper Completion of Form IT-4 |
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HTML |
August 31, 2001 |
Ohio and SDIT Withholding Payment and Filing Schedule Compensation Paid During the Year |
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HTML |
October 20, 2000 |
Ohio and SDIT Withholding Payment and Filing Schedule |
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PDF |
September 30, 1999 |
Changes to Ohio's Withholding Tax Law |
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HTML |
September 15, 1995 |
Fiduciary |
Revised |
Format |
Released |
Recently-Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending 2001 and Thereafter |
July 2005 |
HTML |
July 31, 2002 |
Trust Residency |
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HTML |
February 2003 |
Ohio law imposes Ohio income tax on trusts for taxable years beginning in 2002, 2003, and 2004 |
|
HTML |
April 14, 2003 |
Archive of Superseded Income Tax Releases
The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY. |
Military Taxpayer Guide to Taxable Income and Deductions |
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HTML |
October 17, 2008 |
Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties |
November 2008 |
HTML |
August 12, 2008 |
Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years |
|
HTML |
December 2007 |
Personal Income Tax: Nonresident Married Filing Jointly |
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September 2006 |
Newly-enacted law preempting state income taxation of retirement plan income |
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March 11, 1996 |
