Frequently Asked Questions

Frequently Asked Questions Tool

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.

I never received the refund or credit claimed on the 1099-G because it was captured/offset and applied to a prior Ohio tax liability. Why should I have to report the overpayment as income?

If the refund was intercepted and applied to state taxes or offset liability, you received a benefit from the refund by reducing your debt. This overpayment is still income to you. You may want to check with the IRS to see if any portion of what was applied to the back taxes can be included as an itemized deduction for taxes paid.


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