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.

When should federal changes be reported to Ohio?

Reporting federal changes. If amendments or adjustments to the taxpayer’s federal income tax return by the taxpayer or by the Internal Revenue Service affect the taxpayer’s Chapter 5745 municipal income tax liability, the taxpayer must report such change to the Ohio Department of Taxation in the form of an amended municipal income tax return by the earliest of the following dates:

·         One year after final determination of the adjustment for federal income tax purposes;

·         One year after the taxpayer paid the additional federal income tax as a result of the adjustments (whether or not the adjustment was agreed to); or

·         One year after the taxpayer received a federal income tax refund as a result of the adjustment.

This provision applies even if the three-year statute of limitations has passed and applies to amended returns that reflect overpayments as well as to amended returns that reflect underpayments.

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