Frequently Asked Questions

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Frequently Asked Questions Tool

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.

Is a PTE subject to filing the Ohio form IT 1140 if all of its nonresident equity investors file Ohio form IT 1040 returns?

Yes. The current law does not provide any exemption for the PTE even if each investor is currently filing the Ohio form IT 1040. Note, however, that the law does provide such an exemption with respect to corporations that are not considered qualifying investors (see item #12 on page 5 of the 2011 general instructions for Ohio form IT 1140).

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