Information Releases - Ohio Income Tax

Ohio Income Tax Information Releases

Individual

Revised Format Released
Modification to Non-Resident Personal Income Tax Nexus "Safe Harbor"   PDF  January 10, 2014 
Filing Guidelines for Taxpayers Filing a Joint or “Married Filing Separately” Federal Income Tax Return With Someone of the Same Gender December 19, 2013  PDF  Oct 11, 2013
Individual Income Tax / Pass-Through Entity Tax: HB 59 Modifications Impacting Taxpayers Subject to Ohio Income Tax   PDF  July 31, 2013 
Personal Income Tax Brackets Indexed for Tax Year 2012   PDF  August 2012 
Personal Exemptions for Taxpayer Spouse and Dependents Indexed for Tax Year 2012    PDF August 2012 

Ability to Take A Foregone §168(k) and §179 1/5th Depreciation Deduction in a Future Tax Year

  PDF December 2011

Ability to File Form  IT1040 When an Individual Investor is Included in an IT 4708 Composite Return 
(NO LONGER EFFECTIVE AS OF 12/31/2012)

  PDF August 2011

Announcement of Direct Deposit Options for Ohio Income Tax Refunds

  PDF October 2010

Announcement of Ohio Offshore Voluntary Disclosure Program

  HTML December 2009

Required Tax Preparer Use of Electronic Filing for Tax Year 2009 Ohio Individual Income Tax Returns

  HTML July 2009

Military Taxpayer Guide to Taxable Income and Deductions

November 2009 HTML October 17, 2008

Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties

January 2009 HTML

August 12, 2008

Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years

July 2008 HTML December 2007

Personal Income Tax: Federal Law Preempting State Taxation of Retirement Plan Income

Issued March 11, 1996
Revised May 2007
HTML May 2007

Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change

  HTML February 2007

Personal Income Tax: Taxable Year 2006 Changes - Due Date Change and Notice of Correction

  HTML February 2007

Personal Income Tax: Residency Guidelines -- Tax Imposed on Resident and Nonresident Individuals

  HTML January 2007

Personal Income Tax: Nonresident Married Filing Jointly

March 2007
Final Rule
HTML September 2006

Personal Income Tax: Employer Withholding Tables

October 1, 2006 HTML

August 2006

Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax

  HTML March 2006

Individual Income and School District Income Taxes: Estimated Payment Allocation Process

April 1, 2006 HTML March 2006

Personal Income Tax: Employer Withholding Tables

January 1, 2006 HTML November 2005

Trusts: Estimated Income Tax Payment Due September 15, 2005

  HTML August, 2005

Income and Franchise Tax Updates, December 2004

  HTML December 30, 2004

Sales Factor Situsing Revisions

  HTML April 19, 2004

Recent Federal Law Change Affecting Military Servicemembers Requires Modification To Year 2003 Ohio Income Tax Return

  HTML February 2004

Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules

  HTML November 7, 2002

Personal Income Tax Information Release: Net Operating Loss Carryback Five-Year Rule

  HTML August 12, 2002

Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

July 2005

June 2009

HTML July 31, 2002

ESBT Audit Initiative

  HTML July 3, 2002

Pass-Through Entity Tax: Certain Estimated Tax Payments Due September 16, 2002

  HTML July 3, 2002

"Combat Zone" Designation and Impact on Ohio Income Tax and School District Income Tax Returns

  HTML February 1, 2002

Pass-Through Entity  Tax – Nexus Standards

  PDF  September 2001

Personal Income Tax – Nexus Standards

January 10, 2014  PDF  September 2001

Proper Completion of Form IT-4

  HTML August 31, 2001

Medical Care Expense Deduction - - ORC section 5747.01(A)(11)

  HTML March 8, 2000

Grantor Trust Provisions Take Precedence Over ESBT Provisions

  HTML January 19, 2000

Withdrawal of Special Instructions

  HTML October 31, 1997

Revisions to May 6, 1996 Information Release

  HTML June 18, 1996

Alternative 20% Credit

  HTML May 7, 1996

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."

  HTML May 6, 1996

Second Credit for Purchases of New Manufacturing Machinery and Equipment

  HTML September 22, 1995

Newly-enacted Investment Tax Credit Law

  HTML October 14, 1994

Taxation of S Corporations and Their Shareholders

April 2006 PDF July 31, 1994

Exempt federal interest income

  HTML January 9, 1992

Employer Withholding

Revised Format Released

NEW Guidelines for Employers Providing Benefits to Employees Married in a Jurisdiction That Recognizes Same-Gender Marriage

  PDF  November 14, 2013 

Employer Withholding Tables Revised

  PDF  August 22, 2013 
Forms Mailings Discontinued   PDF December 2011

Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change

  HTML

February 2007

Personal Income Tax: Employer Withholding Tables

October 1, 2006 HTML

August 2006

Personal Income Tax: Employer Withholding Tables

January 1, 2006 HTML

November 2005

Proper Completion of Form IT-4

  HTML August 31, 2001

Ohio and SDIT Withholding Payment and Filing Schedule Compensation Paid During the Year

  HTML  October 20, 2000

Ohio and SDIT Withholding Payment and Filing Schedule

  PDF September 30, 1999

Changes to Ohio's Withholding Tax Law

  HTML September 15, 1995

Fiduciary

Revised Format Released

Recently-Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

July 2005 HTML July 31, 2002

Trust Residency

  HTML February 2003

Ohio law imposes Ohio income tax on trusts for taxable years beginning in 2002, 2003, and 2004

  HTML April 14, 2003

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.

Military Taxpayer Guide to Taxable Income and Deductions

  HTML October 17, 2008

Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties

November 2008 HTML August 12, 2008

Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years

  HTML December 2007

Personal Income Tax: Nonresident Married Filing Jointly

      September 2006 

Newly-enacted law preempting state income taxation of retirement plan income

    March 11, 1996 

 

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