Frequently Asked Questions

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.

If the PTE is not subject to Ohio tax, what is the procedure for a nonresident investor to recover an amount erroneously withheld by a PTE and paid via Ohio form IT 1140ES?

If the PTE is not subject to Ohio tax, then there are two “avenues” for securing a refund:

  • The PTE can file an original (if PTE has not yet filed an IT 1140) or an amended IT 1140 (if PTE has already filed an IT 1140) and seek a full refund of all amounts withheld, or
  • The individuals can each file an Ohio form IT 1040 and via the refundable PTE credit seek a full refund of all amounts withheld and paid by the PTE.


             FAQs
              Self Help Videos                    Info Releases          Interest Cal        Tax Alerts            Tax Rate Finder
              FAQs 
       Self Help eLibrary
       Information Releases
 Interest Calculator
      Tax Alerts
        The Finder