Information Releases - Ohio Income Tax

Ohio Income Tax Information Releases

Individual Revised Format Released
IT 2016-01 – Guidance Relating to an Equity Investor’s Apportionment of a Gain from the Sale of a Closely-Held Business (R.C. 5747.212)   PDF October 7, 2016
Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post-2014 Taxable Years   PDF September 17, 2015
Filing Guidelines for Taxpayer Filing a Joint or "Married Filing Separately" federal Income tax Return    PDF July 2, 2015
Individual Income Tax / Pass-Through Entity Tax: HB 59 Modifications Impacting Taxpayers Subject to Ohio Income Tax   PDF July 31, 2013

Announcement of Direct Deposit Options for Ohio Income Tax Refunds

  PDF October 2010

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

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

September 2015 PDF December 2007

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

April 1, 2006 HTML March 2006

Sales Factor Situsing Revisions

  HTML April 19, 2004

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

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

  HTML February 1, 2002

Personal Income Tax – Nexus Standards

January 10, 2014 PDF September 2001

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

  HTML March 8, 2000

Exempt federal interest income

  HTML January 9, 1992

Employer Withholding

Revised Format Released
Guideline for Employers Providing Benefits to Employees   PDF July 2, 2015
Employer Withholding Mandatory Electronic Filing November 18, 2014 PDF November 17, 2014

Proper Completion of Form IT-4

  HTML August 31, 2001

Archive of Superseded Income Tax Releases

The Information Releases contained in this archive have been superseded by later releases.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.

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

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
Individual Income Tax / Pass-Through Entity Tax: HB 59 Modifications Impacting Taxpayers Subject to Ohio Income Tax   PDF July 31, 2013

Announcement of Ohio Offshore Voluntary Disclosure Program

  HTML December 2009

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

  HTML January 2007

Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax

  HTML March 2006

Income and Franchise Tax Updates, December 2004

  HTML December 30, 2004

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

  HTML February 2004

ESBT Audit Initiative

  HTML July 3, 2002

Grantor Trust Provisions Take Precedence Over ESBT Provisions

  HTML January 19, 2000

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

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

  PDF November 14, 2013
Forms Mailings Discontinued   PDF December 2011

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
Guidelines for Employers Providing Benefits to Employees Married in a Jurisdiction That Recognizes Same-Gender Marriage   PDF November 14, 2013
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 October 11, 2013

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

July 2008 HTML December 2007

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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