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.

Who is exempt from filing electronically?

The mandate does not apply if you meet any of the following conditions:

  • Paid preparers who filed no more than 10 returns in the previous calendar year,
  • School district income tax returns,
  • Electronic payments,
  • IT 1040X returns and SD 100X returns.


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