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.

Is the PTE tax deductible for Ohio income and corporation franchise tax purposes?

Ohio law expressly states that if such PTE tax is deducted either for individuals/estate/trust income tax purposes or for corporation franchise tax purposes, such amounts must be added to FAGI or "Line 28” (IRS form 1120) income, respectively. This add back is applicable only to C corporations not subject to the franchise tax phase out.