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.

Who is exempt from filing electronically?

The mandate does not apply if you are a paid preparer who filed no more than 10 returns in the previous calendar year.

Additionally, the mandate does not apply to the following: 

  • Electronic payments, 
  • School district income tax returns,
  • IT 1040X and SD 100X returns.