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.

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 Tax Forms

             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