Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What should I do if the IRS examined and changed my federal income tax return?

If the IRS changed your federal adjusted gross income, the number of exemptions you claimed or your filing status, you must file an Ohio amended individual income tax return, within 60 days of the IRS change. Use form IT 1040X for tax years prior to 2015.

For 2015 and forward, use the Ohio Universal IT 1040 and check Yes to "Are you filing this as an amended return?" and also include form Ohio IT RE, Reasons and Explanation of Corrections.

You can obtain all forms from any of the following:

• The Ohio Department of Taxation Web site at Tax Forms.

• Call 1-800-282-1782 and request the form be faxed or mailed to you.

• Forms are also available at most libraries, post offices and banks between January 1st and May 31st.