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 is the basis for this filing mandate?

The filing mandate, found in section 5747.082 of the Ohio Revised Code, was enacted by the 127th General Assembly through House Bill 562.  This mandate was amended by the 129th General Assembly File No. 117, HB 508, § 1, eff. 9/6/2012.