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.

For later filed returns, if a company has one Ohio location then opens a second location in another county, how is that reported?

If tangible personal property is physically located at both Ohio locations, an inter-county return - form 945 - must be filed.

NOTE: If one of the locations consists of real estate holdings only, a single county return - form 920 - must be filed with the county where the tangible personal property is physically located.

Forms and instructions are available on our Web site at Forms.

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