IT 1997-01 - Withdrawal of Special Instructions - October 31,
The Tax Commissioner has withdrawn all previously issued
special instructions. Set forth below is a list of those
- Application of corporate franchise tax to domestic
international sales corporations.
- Supplemental instructions for fiscal year taxpayers with
a fiscal year ending in the calendar year 1972 only.
- Completed contract and installment method of accounting.
- Ohio declaration of estimated individual income tax
- Corporation franchise tax capital gain or loss valuation
- Income tax beneficiaries of estates and trusts.
- Income tax credits.
- Military personnel income tax.
- Corporation franchise tax consolidated returns.
- Corporation franchise tax net operating loss deduction.
- Filing of personal income tax returns.
- Corporation franchise tax treatment of DISC income.
- Personal income tax -- employee's withholding exemption
certificate (Form IT-4).
- Personal income tax -- withholding on supplemental
- Corporation franchise tax -- amendment, change or
alteration of corporation's federal income tax return.
- Income tax -- discontinuance of certain Ohio information
- Personal income tax -- joint filing requirements and
qualification for the joint filing credit.
- Personal income tax -- elimination of $3,000 maximum
personal and dependency exemption.
- Corporation franchise tax adjustment to net income for
foreign technical services.
- Corporation franchise tax -- apportionment formula
business done factor and sales factor.
- Corporation franchise tax -- net income and net worth
apportionment methods for interstate transportation
- Personal income tax -- computation and application of
exclusion for lump sum retirement income distribution.
Ohio Department of Taxation
Income Tax Audit Division
1030 Freeway Drive North
Columbus, OH 43229