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.

I won a prize in the Ohio Lottery, and they took out withholding tax. I live outside of Ohio. Why did they withhold Ohio tax? Do I have to pay Ohio tax?

Ohio Revised Code section 5747.062(A) requires the Ohio Lottery Commission to withhold Ohio income tax on every lottery prize payment that equals $5,000.00 or more regardless of the winner's state of residency. The lottery prize recipient must file the applicable Ohio income tax return, form IT 1040 or form IT 1041, calculate their tax due on the Ohio income and claim the tax withheld by the Lottery Commission against the amount of Ohio income tax that is due.