Individual
Ability to Take A Foregone §168(k) and §179 1/5th Depreciation Deduction in a Future Tax Year
Ability to File Form IT1040 When an Individual Investor is Included in an IT 4708 Composite Return
Announcement of Direct Deposit Options for Ohio Income Tax Refunds
Announcement of Ohio Offshore Voluntary Disclosure Program
Required Tax Preparer Use of Electronic Filing for Tax Year 2009 Ohio Individual Income Tax Returns
Military Taxpayer Guide to Taxable Income and Deductions
Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties
August 12, 2008
Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years
Personal Income Tax: Federal Law Preempting State Taxation of Retirement Plan Income
Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change
Personal Income Tax: Taxable Year 2006 Changes - Due Date Change and Notice of Correction
Personal Income Tax: Residency Guidelines -- Tax Imposed on Resident and Nonresident Individuals
Personal Income Tax: Nonresident Married Filing Jointly
Personal Income Tax: Employer Withholding Tables
August 2006
Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax
Individual Income and School District Income Taxes: Estimated Payment Allocation Process
Trusts: Estimated Income Tax Payment Due September 15, 2005
Income and Franchise Tax Updates, December 2004
Sales Factor Situsing Revisions
Recent Federal Law Change Affecting Military Servicemembers Requires Modification To Year 2003 Ohio Income Tax Return
Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules
Personal Income Tax Information Release: Net Operating Loss Carryback Five-Year Rule
Depreciation Deductions for Taxable Years Ending 2001 and Thereafter
July 2005
June 2009
ESBT Audit Initiative
Pass-Through Entity Tax: Certain Estimated Tax Payments Due September 16, 2002
"Combat Zone" Designation and Impact on Ohio Income Tax and School District Income Tax Returns
Pass-Through Entity Tax – Nexus Standards
Personal Income Tax – Nexus Standards
Proper Completion of Form IT-4
Medical Care Expense Deduction - - ORC section 5747.01(A)(11)
Grantor Trust Provisions Take Precedence Over ESBT Provisions
Withdrawal of Special Instructions
Revisions to May 6, 1996 Information Release
Alternative 20% Credit
Examples setting forth the Division's interpretation of Ohio Revised code sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment."
Second Credit for Purchases of New Manufacturing Machinery and Equipment
Newly-enacted Investment Tax Credit Law
Taxation of S Corporations and Their Shareholders
Exempt federal interest income
Employer Withholding
February 2007
November 2005
Ohio and SDIT Withholding Payment and Filing Schedule Compensation Paid During the Year
Ohio and SDIT Withholding Payment and Filing Schedule
Changes to Ohio's Withholding Tax Law
Fiduciary
Recently-Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending 2001 and Thereafter
Trust Residency
Ohio law imposes Ohio income tax on trusts for taxable years beginning in 2002, 2003, and 2004
Archive of Superseded Income Tax Releases
The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.
Newly-enacted law preempting state income taxation of retirement plan income
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