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.

How do I amend previously filed returns?

Monthly or quarterly filers (filing forms IT 501 and IT 941) – if the adjustment is for a period within the current calendar year, please amend your next IT 501 filing by reducing or increasing the net tax due. If the adjustment is for a prior calendar year, and you have already filed form IT 941, then amend the prior calendar year return, by filing form IT 941X.

Partial weekly filers (IT 942) – to amend a quarterly filing for a period, file an amended return using the Ohio Business Gateway. If you are making an adjustment for a prior calendar year, please amend your fourth quarter/annual form IT 942.