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.

Why is the indexing to inflation being suspended?

  • Because income tax rates and base amounts are being reduced, the impact of freezing indexing is being offset.
  • Inflation is very low currently, so suspending the indexing has limited impact.