Frequently Asked Questions

File On-Line Links
Helpful Resources

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.

Ohio form IT 1140, Schedule B, line 1 asks for the "Sum of all qualifying investors' distributive shares of income and gain." What lines from the IRS form 1065, Schedule K and IRS form 1120S, Schedule K, comprise "income and gain" on Schedule B, line 1?

For the 1065, Schedule K, lines 1 through 3 and 5 through 11 reduced by the related expenses on lines 12, 13(b), 13(c), 13(d) and 16(l).

For the 1120S, Schedule K, lines 1 through 10 reduced by the related expenses on lines 11, 12(b), 12(c), 12(d) and 14(l).


             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