Frequently Asked Questions

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.

What is an assessment? How long do I have to pay this assessment?Can I make payments? What is your mailing address? I am trying to make a purchase and my credit report shows a tax lien, why?I am in bankruptcy. Why did you issue the billing? What is the Attorney General's office address and telephone number? How do I contest the assessment?Why was the assessment issued? What do I do if my letter indicates a Refund Offset? My federal and state tax refunds were both offset/withheld by the Attorney General's Office for the same assessment. This will overpay the balance due on the assessment, who is responsible for refunding any overpayment? What is an Offer in Compromise and how might it help me pay off the delinquent taxes I owe?Why have I received a Variance Billing Notice VRAT0001?Why have I received a Non-Remittance Billing Notice NRAT0001?Why have I received a Corporate Franchise Tax Discrepancy Notice ID #173Why have I received an Activity Notice ANAT0001?Why have I received a Delinquency Notice DQAT0002?Why have I received an Activity Notice AVAT0001?CP2000 Billing Notice ID#2001 FAGI Billing Notice ID#5002 Individual Delinquency Notice ID#1003 Variance Billing Notice ID#3001 Individual NRL Billing Notice ID#4001 Individual School District Delinquency Notice ID #7004 How may I contact you about my RAR Billing Notice? Why did it take you so long to notify me? I filed an Amended Ohio Income Tax Return within the required time period. Can the penalty and interest be waived if I pay the original tax due?If I cannot pay by the deadline, will additional charges be added? Can I make payments until this account is paid-in-full? I am unable to pay, what happens next?I have already paid this bill.What options are available to pay the RAR billing notice? The information contained in the billing notice is not correct. The Internal Revenue Service (IRS) has changed the initial audit.I disagree with the RAR Billing Notice.Can the Ohio Department of Taxation request a copy of the Federal or other state(s) tax return information on my behalf? I was not an Ohio resident for the year identified on the RAR Billing Notice.The name of my ex-spouse appears on the RAR Billing Notice.My employer paid taxes to Ohio so I did not file and I no longer have my W-2 information.Why didn’t I get credit for the Ohio withholding taxes that were withheld from my paycheck? Can I file an Ohio tax return now? After completing the return, I am due a refund. How many casino locations are in Ohio? What taxes are the casinos subject to and who is responsible for paying? What is the Gross Casino Revenue Tax and how is it calculated? When are Gross Casino Revenue Tax returns due?How much tax revenue is collected and where does it go? Who administers the video lottery terminals ("VLTs") located at Ohio race tracks? Will the casino withhold any amounts from my winnings for Ohio income taxes?Who is responsible for regulating the casino facilities? How are the casino gaming figures reported by the Ohio Casino Control Commission different than the gross casino revenue tax figures reported by the Department of Taxation?Are the gross casino revenue tax distributions consistent with estimates previously produced? What is the cost of a wholesale or retail cigarette dealer's license?Where do I get wholesale or retail cigarette dealer's licenses? How can I get further information? What are the minimum selling prices for cigarettes?How do I know if the cigarettes I am selling are legal for sale in Ohio and if the manufacturer I am purchasing from is a Participating Manufacturer of the Tobacco Settlement Agreement? How do I find a list of all licensed manufacturers and wholesalers? Can a retailer purchase from a wholesaler not listed on the Department of Taxation’s Web site? Can a licensed wholesale dealer purchase from a manufacturer not on the Department of Taxation's Web site? Do I have to file a return or schedule even if I don’t have any purchases? Is there anything that I must do if I decide to no longer do business after receiving a license? What is the general cost of declaring a value with a third-party carrier?What if the face value of my order exceeds my third-party limits?Can I obtain third-party insurance?Can I pick up my cigarette tax stamp order from the Department?What is the Commercial Activity Tax ("CAT")? When did the CAT start? How can I contact the Department of Taxation with questions about the CAT? Who is subject to the CAT? Who is not subject to the CAT? Why was a “dealers in intangibles that pays the Ohio dealers in intangibles tax” removed from the list of excluded persons?How do I register?Is there a penalty if I do not register timely?What identification number do I use if I do not have a FEIN or a SSN? Is there an annual renewal fee for my CAT account? What is a Consolidated Elected Taxpayer? What is a Combined Taxpayer?What out-of-state persons are required to register and remit this tax?How often am I required to file? What are the tax rates for the CAT? When are the tax returns and minimum tax due?How much do I owe for the annual minimum tax?How do I claim the annual $1 million exclusion? What happens if I fail to file my return or pay the tax? If I register to file a tax return quarterly, but do not have any tax liability for that period, must I still file the return? I am registered as a CAT taxpayer and my taxable gross receipts will be below $150,000 for the calendar year. Do I have to pay the minimum tax for that calendar year? What do I need to do to make a correction to a tax return that has been filed?Can I pass the CAT on to my customers?Is any of my taxpayer information available to the public? Are "gross receipts" and "taxable gross receipts" the same? What receipts are excluded from gross receipts?At what time is it determined that I have a taxable gross receipt to report?If I go out of business or need to cancel my account, what are my requirements?How long must I maintain my tax records before they can be destroyed?I am unable to determine actual taxable gross receipts in order to timely file my returns. May I make estimated quarterly payments? I registered as an annual taxpayer and my receipts for the calendar year now exceed the $1 million threshold. When and how do I become a quarterly taxpayer? Do I need to pay CAT on those gross receipts received from sales to customers where the tangible personal property was shipped outside Ohio?Does the Ohio Department of Taxation (ODT) offer a voluntary disclosure program for the CAT? Previously, my entity paid the commercial activity tax (CAT), but for tax periods beginning January 1, 2014, I am subject to the financial institutions tax (FIT). When is my final return due for the CAT?When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?What is changing?When does this change take effect?Are businesses with less than $150,000 now required to pay CAT?Isn’t this a tax increase on small businesses?So if my business generates $3M in receipts, is my entire CAT obligation $2,100?What is changing?What is the effective date of this change?What is the new rate for motor fuel?Does this mean that gas stations are no longer subject to the CAT?Do gas stations have to pay CAT and the Rack Tax on motor fuel sales?Will this change cost me more at the pump?What is Consumer's Use Tax?What are the steps to request amnesty? What Consumer's Use Tax periods should be included in my amnesty application? What if I don't qualify for Consumer's Use Tax amnesty?What are the advantages of amnesty? Am I required to pay tax for past periods?Is the information I submit under amnesty subject to review? What happens if I apply for amnesty but don't qualify? Is there a payment plan available? Can you provide examples of how to calculate payments under the payment plan? What is corporation franchise tax? Who must file and pay the corporation franchise tax?Has the corporation franchise tax been phased out?How does a business file outstanding reports? Is Form FT 1120S (Notice of S Corporation Status) required after tax year 2009?When should federal changes be reported to Ohio?What is the procedure for requesting a refund?How do I obtain any of the following certificates? D1 - Certificate of Good Standing, D2 - Certificate of Tax Clearance, D3 - Certificate of Reinstatement, D4 - Certificate of Operations.When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?Previously, my entity paid the corporation franchise tax (CFT), and with the passage of Am. Sub. H.B. 510 of the 129th General Assembly, I am now subject to the financial institutions tax (FIT). When is my first FIT return due?Where is the best place to get basic filing information if I am a new employer in Ohio?My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?Our company has an employee that works out of their home in Ohio. Are we required to withhold Ohio income tax on the employee’s compensation?Our company conducts all of its business in a state that borders Ohio (e.g. Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia). Several of our employees are Ohio residents that commutes to that state each work day. Are we required to withhold Ohio income tax on those employees' compensation?The company I work for is not withholding Ohio income tax since they are treating me as an independent contractor, but I believe that I am an employee. What should I do?Is a company required to withhold Ohio income tax from payments made to an independent contractor?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Under federal law, premiums on group-term life insurance of $50,000 or less are excluded from an employee’s taxable wages. Does Ohio also allow these amounts to be excluded?Is Ohio income tax withholding required on qualified stock options - e.g. incentive stock options (ISO) and employee stock purchase plans (ESPP)?Is Ohio income tax withholding required on “nonqualified” or “nonstatutory” stock options (NSO)?What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?When is an employee required to complete a new Ohio IT 4?I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?In error, I withheld Ohio state income tax for an employee who lives in a state that has a reciprocal agreement with Ohio. How can my employee get a refund of their erroneous withholding?How do I determine how much Ohio income tax to withhold from my employee's pay?Can I withhold a flat rate for my employees just like a local tax?What is the state withholding rate on supplemental compensation such as bonuses?I live outside of Ohio and won a prize in the Ohio Lottery. They took out Ohio withholding tax. Why do I have to pay Ohio tax?How does Ohio treat the income tax withholding on prizes (either money, goods, or services) awarded through raffles and other charitable fundraisers?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to take out Ohio employer withholding tax on the pastor of our church?I am a monthly or quarterly filer that voluntarily pays the Ohio withholding taxes by Electronic Funds Transfer (EFT). What forms do I need to file?What if I have paid the incorrect amount of Ohio withholding tax by EFT?My bank has notified me that my check or EFT was not honored. What should I do?Employer withholding returns must be filed and payments made on the Ohio Business Gateway (OBG). What is the Ohio Business Gateway?Can I pay my employer withholding tax by using a credit card?Can I include my school district withholding tax with my Ohio withholding tax on the Ohio IT 501?Are we required to send a copy of our 1099 forms to the State of Ohio?Can I file our W-2 forms online?Can I be held personally liable for not paying our company’s Ohio withholding liability or not filing our company’s Ohio withholding tax returns?I have paid a withholding tax assessment in full, but the assessment still shows outstanding on a credit report. How do I get the assessment cleared up?I have a question about municipal (city) income tax withholding. Who may I contact?The IRS has requested that I provide state recertification of taxable wages (IRS 940). Who do I contact?We are selling or are closing our business. By what date do we need to file our final return and pay any withholding tax liability?We are contemplating the purchase of a business or all of its assets or inventories. As a buyer, are we required to withhold part of the purchase price to cover the unpaid withholding tax liability of the seller?I am selling my business and I need a receipt showing that my Ohio income tax withholding liability is paid in order to provide evidence to a buyer or to transfer a liquor license. How do I obtain a receipt?I obtained a new federal employer’s identification number (FEIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?I employ the wife of a local Army recruiter. She has informed me that she and her husband are not residents of Ohio. How do I handle Ohio state income tax withholding for her wages so that I am in compliance with the federal military spouse tax provisions?What is the reporting requirement for Professional Employer Organizations?Has the Ohio Estate Tax been eliminated? If so, when?What is Ohio estate tax?Who must file the Ohio estate tax return?When is the Ohio estate tax return filed?Where is the Ohio estate tax return filed?What Ohio estate tax forms must be filed?Where can I obtain Ohio estate tax forms?What if I file/pay after the due date?How can I get an extension to file the Ohio estate tax return?What types of assets are included in the gross value of an estate?What types of expenses of the estate are deductible on the Ohio estate tax return?Are life insurance proceeds taxable?What is the Ohio marital deduction?What are the Ohio estate tax rates?Which Ohio estate tax credit do I use?Do I have to file an Ohio estate tax return even though I am not required to file a federal estate tax return?What is the "additional tax"?Is an inventory of safe deposit boxes still required?When is a tax release, also commonly known as an inheritance tax waiver, required to be filed with the tax commissioner?What are the Ohio income tax obligations for an estate?What are the Ohio school district income tax obligations for an estate?What is the Financial Institutions Tax (FIT) and what entities are subject to it?When is the FIT effective?What is a financial institution?What is a bank organization?What is a nonbank financial organization?What are the FR Y-9 and call reports?Who is not subject to the FIT?How do I register for FIT?When are estimated payments due?When is the report due?What is the difference between the tax year and the taxable year?What is total equity capital and where can I find it?How do I determine my total Ohio equity capital?What is the procedure for requesting a refund?Previously, my entity paid the commercial activity tax (CAT), but for tax periods beginning January 1, 2014, I am subject to the financial institutions tax (FIT). When is my final return due for the CAT?Previously, my entity paid the corporation franchise tax (CFT), and with the passage of Am. Sub. H.B. 510 of the 129th General Assembly, I am now subject to the financial institutions tax (FIT). When is my first FIT return due?How do I know if I need an International Fuel Tax Agreement (IFTA) permit?How can I get a permit and decal?What is Form 1099-G / 1099-INT? I received a 1099-G. Is this a refund that I should be receiving in the mail? What should I do with my Form 1099-G? Do I need to pay this amount?I have not received a 1099-G before, why did I get this? I never received the refund or credit claimed on the 1099-G because it was captured/offset and applied to a prior Ohio tax liability. Why should I have to report the overpayment as income? I never received the refund or credit claimed on the 1099-G because it was captured and applied to back child support or other debt. Do I still have to report the overpayment as income?I had an overpayment on a previous return, but the money was applied as a credit for the next tax year. Since I didn't receive a refund check, do I still have to report this as income on my federal tax return? The 1099-G states that the refund, credit carry forward, donation or offset was issued for a previous year and not the current year. Why should I have to report it on the following year's return? I did have a refund for the amount listed on the 1099-G, but I made a contribution to one of the donation funds on my tax return. Do I have to report this as income? Why is the amount on the 1099-G different from the refund or credit I claimed on my tax return? I claimed and paid use tax on my Ohio income tax return which reduced my overpayment amount. Why is the use tax amount added back to the refund amount on my 1099-G when I never received this money? I don't recall receiving a refund in that amount. How can I verify that it was issued? The address on the 1099-G is incorrect. How can I have it corrected? How do I get a copy of Form 1099-G or 1099-INT? Do I need to attach the 1099-G to my return?Is my refund taxable to the IRS? Can I receive my 1099-G / 1099-INT electronically?How long will my 1099-G / 1099-INT remain online to be accessed? What software requirements are needed to view my 1099-G / 1099-INT? Can I go paperless with my 1099-G / 1099-INT?How long will my consent to receive an electronic 1099-G / 1099-INT remain in effect?How do I obtain a paper copy of my 1099-G / 1099-INT after withdrawing consent?How do I get a copy of the consent form (terms of service) for electronic notification that my 1099-G / 1099-INT is available for electronic viewing in lieu of receiving a paper copy through the postal mail?What is changing?What is business income?What is nonbusiness income?Is the Business Income Deduction only available on Ohio-sourced business income?Is the Business Income Deduction only available to Ohio residents?Is the Business Income Deduction available to both entities and investors?How does the Business Income Deduction impact the calculation of school district income tax?How are the Business Income Deduction and the Ohio tax on business income calculated?Do taxpayers need to complete a separate IT BUS for each source of business income?If a taxpayer’s ownership percentage in an entity changed during the tax year, what percentage should be reported on Part 4 of the IT BUS?Should the IT BUS be included when filing the Ohio income tax return, form IT 1040?What amounts reported on federal Schedules B, C, D, E and F should be included on the IT BUS?Should business losses be reported on the IT BUS?If a taxpayer’s net business income from all sources is negative, do they need to complete the entire IT BUS?A taxpayer is a "statutory employee" for federal purposes receiving a form W-2 from a Limited Liability Company (LLC) that they do not own. They report this W-2 income on federal Schedule C, but do not pay self-employment tax. Can this income be included on the IT BUS?Should net rental income reported on federal Schedule E be included on the IT BUS?Should net royalty income reported on federal Schedule E be included on the IT BUS?If a sale of business property is treated as ordinary income on Form 4797 of the federal 1040, does this income qualify as business income to be included on the IT BUS? Would a capital gain arising from the sale of a business asset also qualify as business income?Are the federal deductions for self-employment tax, self-employed health insurance, contributions to SEP/SIMPLE/qualified plans and domestic production activities included as business income on the IT BUS?Are the Ohio Schedule A adjustments for section 168(k) bonus depreciation and section 179 depreciation expense included as business income on the IT BUS?Can investors in pass-through entities that file an Ohio IT 4708 composite return or an Ohio IT 1140 withholding return take the Business Income Deduction?How does Ohio treat compensation paid by a pass-through entity to an investor?Does the 20% or greater ownership requirement apply only to guaranteed payments and compensation or does it also apply to ordinary income reported on a K-1?What if a taxpayer holds a 20% or greater interest in the pass-through entity at the beginning of the year but holds less than a 20% interest at the end of the year?How should a part-year resident or nonresident allocate the Business Income Deduction on the Ohio form IT NRC for purposes of calculating their nonresident credit?How does the Business Income Deduction affect the Ohio Resident Credit taken by Ohio residents who have business income taxed by other states?Are wages paid to an individual from a “professional employer organization” (PEO) eligible for Ohio’s Business Income Deduction?What is the "sharing economy" and how does it impact my federal and state income tax filing requirements?Who is required to file a Nonresident Affidavit? Is Unemployment Compensation taxable to Ohio? I need to file an income tax return but do not have my W-2's. Where can I get them? I'm due a refund. Do I still need to file an Ohio income tax return? Do I need to file an Ohio income tax return? Where can I get an Ohio individual income tax return?How can I obtain a copy of my Ohio income tax return?Where do I send my Ohio income tax return?I never received a W-2 form. What should I do?What should I do if the IRS examined and changed my federal income tax return?How many years should I keep my Ohio individual income tax records?Can a dependent child claim her/himself on an Ohio individual income tax return even though she/he is claimed as a dependent on the parents' federal and state income tax returns?I moved since I filed my Ohio individual income tax return. How can I get my refund?My spouse is deceased, but my refund check has both our names on it. What should I do?Why was my Ohio withholding disallowed?Should I file my Ohio individual income tax return even though I can't pay?My bank has notified me that my check to you was not honored. What should I do?Where should I send my payment of Ohio income taxes?How do I find out what school district I live in?What do I do if my employer has mistakenly withheld Ohio school district income tax?What should I do if I need to correct my I-File income tax return? What should I do if I need a copy of my I-File income tax return?Voter registration forms are no longer included in the Ohio individual income tax publication. How do I register to vote?Can I pay my individual income and school district income taxes with a credit card?What is my income for Ohio? Where do I start?I moved into Ohio last year. How do I file an Ohio income tax return?What if I cannot find the answer to my question on your Web site?My income tax refund check was lost, destroyed or stolen. What should I do?If I can't pay the tax due by the deadline, is there an extra charge?How can I get an extension to file my Ohio income tax return?Are payments by a beneficiary from an Internal Revenue Code 529 program, such as the Ohio College Advantage Plan, for computer technology and equipment and internet access and related services exempt from Ohio income tax the same as payments for tuition would be?I am requesting a refund and want to make a donation to one or more of the programs listed on the Ohio income tax return. How are donations handled?What are the Ohio individual income tax obligations for an estate?I am recently married or divorced and have changed my name. How do I update my name with the Ohio Department of Taxation?Why is ODT requiring an e-mail address on electronically filed income tax returns?If I receive an email from ODT, how do I know it is legitimate and not a scam?Why is ODT requesting your driver’s license number be entered on electronically filed Ohio returns? What are the Ohio income tax rate changes?What is changing for inflation indexing and exemption amounts? What is Means Testing? What is the Ohio Earned Income Credit (Ohio EIC)?Is there a line for gambling losses on the Ohio income tax return?If I had to confirm my identity with the Ohio Department of Taxation in filing my 2014 Ohio IT-1040, will I have to confirm my identity again this year when filing my 2015 Ohio IT-1040? I received an Ohio identity confirmation quiz letter, but I DID NOT file an income tax return with the state of Ohio. What should I do?Why is the Ohio Department of Taxation (ODT) requiring taxpayers to take an identity confirmation quiz?How does ODT select people to take the quiz? Where does ODT get the information about me for the quiz?How does ODT use this information about me? Why does ODT need to ask me these questions?Can I take the quiz if I've not received an identity verification letter? How does the quiz process work? Can someone other than the taxpayer listed on the letter take the quiz? What information will I need to take the quiz? How many questions do I need to get correct?How will I know which questions I failed?What documentation will I need to provide? What happens if I fail the quiz? Where do I send the additional documentation?Can another identity verification letter be sent to me?What is the turnaround time to receive my refund once I have passed the quiz?How long will the quiz be available?If my computer loses power during the quiz, will I be able to resume the quiz when I get back online?Where do I find the refund amount?What if I have failed both attempts online to take the quiz?Upon logging into the ID quiz, I received a message which states, "Unfortunately, we are unable to offer an identity confirmation quiz to you". Why can't I be offered the quiz and what should I do if I receive this message?What is identity theft?What are the warning signs of income tax related identity theft?Tax identity theft victims-victims with an Ohio income tax filing requirement.Tax identity theft victims-victims without an Ohio income tax filing requirementTax identity theft victims-recommended for all victims.Tax preparers with clients who are income tax identity theft victims.How do thieves typically obtain access to personally identifiable information (PII)?What are some tips to safeguard your SSN and other personal information?How to protect your child from identity theft?What are some additional identity theft resources?I received an Ohio identity confirmation quiz letter, but I DID NOT file an income tax return with the state of Ohio. What should I do?If I had to confirm my identity with the Ohio Department of Taxation in filing my 2014 Ohio IT-1040, will I have to confirm my identity again this year when filing my 2015 Ohio IT-1040? What does the Ohio Department of Taxation do to pursue perpetrators of ID Theft returns?Do you have a tax related identity theft question we did not answer?I am from Ohio and am currently serving on active duty in the Army. Am I subject to Ohio individual income tax and school district income tax, and would the answer be any different if I were serving in the National Guard or the reserves?I'm in the Air Force stationed at Wright-Patterson AFB and claim that I'm domiciled in another state (e.g. New York is the state of legal residence on my military records). Am I liable for Ohio income tax and school district income tax on my military pay? How are military spouses affected by the November 2009 amendment to the Service members Civil Relief Act?I'm a Navy recruiter assigned to a recruiting station in Covington, Kentucky, but residing in Cincinnati with my nonmilitary spouse. My spouse works in Ohio. Both my spouse and myself are domiciled in California. Are either of us liable for Ohio income tax?I own a store in Kenton, Ohio and I employ the wife of a local Army recruiter. She has told me that she and her husband are not residents of Ohio. How do I handle Ohio state income tax withholding for her wages so that I'm in compliance with the federal military spouse tax provisions?I'm retired from the Air Force and reside in Ohio. What tax obligations do I have for my military retirement pay, and if I die before my spouse dies, how does Ohio tax income from the military survivor benefit plan?My son is domiciled in Ohio but is currently a midshipman at Annapolis. Is the pay that he receives while stationed there eligible for the pay deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?My former spouse is currently serving in the Air Force in California. She is sending me monthly child support payments from her military pay. Are these payments eligible for the deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?I am divorced, and my ex-husband is retired from the Army. In the divorce settlement, I was awarded a portion of his monthly retirement pay. Does this payment meet the eligibility requirement for the exemption of military retirement pay for taxable years 2008 and after?I am eligible for the Ohio Veterans Bonus. How is this bonus income treated for income tax purposes?Who is subject to the municipal income tax under Chapter 5745?Is a taxpayer corporation required to file under both Chapter 718 and Chapter 5745?How do I register my corporation to do business in Ohio?How do I file and pay the municipal income tax?What are the estimated payment requirements? What is the due date of the return? When do the municipalities receive their distribution?When should federal changes be reported to Ohio?What is the procedure for requesting a refund?How do I claim payments made with an original return when filing an amended return?What is My Notifications Settings?What notices are available for electronic viewing/printing? Is confidential taxpayer information transmitted in notification emails?How do I become eligible for electronic notification?What are the terms of service?I stored my email address in My Profile but received a paper notification through the postal mail. Why?Do I have to validate my email address to receive electronic notification that a notice is available for viewing/printing?How do I go back to receiving paper notifications through the postal mail?What do I do if I change my e-mail address and still want to receive electronic notification that a notice is available for viewing/printing?How long are notices available for viewing/printing?Why is ODT requiring an e-mail address on electronically filed income tax returns?What information do I need to set up My Profile?What is Ohio ePayment?Who is eligible to use Ohio ePayment?How do I make a payment by using the Income Tax Online Services?When can I use the ePayment system?How much does it cost to use Ohio ePayment?What type of hardware and software is required to use Ohio ePayment?What are the benefits of using Ohio ePayment?Whom can I contact if I have a question while using Ohio ePayment?Is Ohio ePayment secure?What do I need before I begin to use Ohio ePayment?Must I submit any paper returns or correspondence when using Ohio ePayment?What should I do if I cannot remember my password or User ID?What should I do if I have to log out of Income Tax Online services before I have finished making my payment?What if I make a mistake using Ohio ePayment?How do I know the Department of Taxation has received my payment?What options do I have to pay my tax due through Ohio ePayment?Can I make multiple payments?Can I view payments that I have already made? What should I do if I need to cancel a "pending" future dated payment?What if I cancel the wrong payment?Who is eligible to use Ohio I-File?What types of returns does Ohio I-File support?When can I use Ohio I-File?How much does it cost to use Ohio I-File?What are the benefits to using Ohio I-File for the individual income and/or school district income tax return(s)?What type of hardware and software is required?Can I get a copy of my return if I use Ohio I-File?Who do I contact if I have a question while using Ohio I-File?Is Ohio I-File secure?What do you need before you begin to use Ohio I-File?What is the process to register to use Ohio I-File? What should I do if I am unable to register?Must I submit copies of W-2s, 1099s, K-1s or supporting documentation with my return?What do I do if I cannot remember my password?What should I do if I have to log out of Ohio I-File before I have finished filing my return?How do I complete my Ohio individual and school district income tax returns when I am required to file both?Can I file multiple school district returns?Can I file my return now and return at a later time to select a payment option?Does Ohio I-File limit the amount of time you have to file your tax return?What if I make a mistake using Ohio I-File?Am I required to round to the nearest dollar?How do I sign my return?How do I know the Ohio Department of Taxation has received my return? What happens if I file my return on time but fail to pay by the filing deadline?Can I amend my return online?What do you need before you begin to use Ohio I-File for your school district return?What are the benefits to using Ohio I-File for completing the school district return?What options do I have to receive my refund through Ohio I-File?Will I receive a refund of $1.00 or less?What options do I have to pay my individual income or school district income tax due through Income Tax Online Services? Ohio I-File has calculated my balance due to be $1.00. Am I required to pay this amount? What should I do if I cannot pay my tax due when I electronically file my return?Can I still file and pay my taxes through Ohio I-File after the due date of the tax return?Can I file my tax return through Income Tax Online Services jointly with my deceased spouse?What is the due date of the tax return for the current tax year?Who is eligible to use Income Tax Online Services?When can I use Income Tax Online Services?How much does it cost to use Income Tax Online Services?What are the benefits of using Income Tax Online Services?What type of hardware and software is required to use Income Tax Online Services?Who do I contact if I have questions while using Income Tax Online Services?Is Ohio Income Tax Online Services secure?What do I need before I begin to use Ohio Income Tax Online Services?What is the Income Tax Online Services registration process?What should I do if I am unable to register for Income Tax Online Services?What is the electronic filing mandate for Ohio income tax preparers? Why did Ohio decide to require tax preparers to file electronically? What is the basis for this filing mandate?Does the threshold associated with the electronic filing requirement refer to all returns filed during a given calendar year or just the returns that were filed electronically?When did the mandate begin?Who is exempt from filing electronically?Is there a way for the paid preparer to "opt out" of the Ohio electronic filing requirement?What type of reasons will be accepted for the tax preparer opt out form?What if my client objects to filing their tax return electronically?May paid preparers complete the IT Waiver for their clients?Are there penalties if I do not file electronically?What happens if I don't pay the penalty?What software do you recommend?How do I select a software product?As a preparer, do I have to submit any tests to the Ohio Department of Taxation?Do I have to register to file electronically in Ohio?Do I have to file my clients' Ohio income tax returns through the federal/state e-file program or may I use Ohio's electronic application?What type of hardware/software do I need to file electronically?Who do I contact if I have questions about the electronic filing program?Who do I contact if I have questions about my software or acknowledgements?Where can I find more information about the Ohio electronic filing program?What are some of the common errors that I may experience when filing electronically?Why is ODT requiring an e-mail address on electronically filed income tax returns?If I receive an email from ODT, how do I know it is legitimate and not a scam?Why is ODT requesting your driver’s license number be entered on electronically filed Ohio returns? What is changing?How is small business defined?What is business income?What is Nonbusiness income?Can this deduction be taken twice – both by the entity and the investor?Does the small business deduction flow through to school district income taxes?How is the Small Business Investor Income Deduction calculated? Is schedule IT SBD required to be electronically filed as part of the Ohio return or mailed with a paper return?Do sole-proprietors (non-pass through entities) qualify for the Small Business Investor Income deduction – or must the income come from a partnership, S corporation or LLC? A taxpayer is a "statutory employee" for federal purposes receiving a form W-2 from a Limited Liability Company (LLC) that he does not own. He reports this W-2 income on federal Schedule C, but does not pay self-employment tax. Can this income be included on IT SBD line 1a?Does net rental income reported on Schedule E qualify for the deduction? Does net royalty income reported on Schedule E qualify for the deduction?If a sale of business property is treated as ordinary income on Form 4797 of the federal 1040, does this income qualify for the SBD? Would a capital gain arising from the sale of a business asset also qualify?If the Pass-through entity files a 4708 composite return versus an 1140 withholding return, can the individual still take advantage of the Small Business Investor Income deduction? Taxpayer has Subchapter S ordinary income from the K-1 (100% Ohio source) reported on federal Schedule E. Does it make any difference if the shareholder is a material participant or not?On the Schedule (IT SBD), Part I, Section A, Line 1b requires a taxpayer to include not only guaranteed payments, but compensation received from a pass-through entity. If a shareholder receives compensation from the entity of which the shareholder owns more than 20%, and also ordinary income from the entity, are the W2 income and the ordinary income both included to compute the deduction?Does the deduction for self-employment health insurance on page 1 of federal form 1040 impact the deduction on the Ohio return?Does the deduction for self-employment retirement plans page 1 of federal form 1040 impact the deduction on the Ohio return?If a business claims bonus depreciation or an excess Section 179 deduction, it is required to add-back 5/6 of the bonus depreciation and excess Section 179 deduction. Can taxpayers claim a deduction of the 5/6 add-back?Regarding partnership K-1s: A CPA is preparing a partnership return with all Ohio residents, but files state composite returns in PA, KY and IN. For Ohio purposes, does the partner get full credit for the Small Business Investor Income deduction if the partner receives a credit for withholding taxes paid to the other states?Does the IRS section 199 domestic production deduction reduce Ohio’s small business deduction? I received income from an entity that has a fiscal year end of 3/31/14. May I claim all of the income even though most of it was earned in 2013, or do I need to pro-rate and only claim the entity income earned during the 3 months of 2014?I receive Ohio royalty income and have no property or payroll in Ohio or everywhere else. Are my royalties considered sales for purposes of the sales factor in the apportionment ratio on the IT SBD, part II?I have a trucking business in Ohio, but the business makes some deliveries to other states. Should the income generated from sales to other states be considered business income for purposes of this deduction? And if so, how do I determine if these are sales within Ohio or “everywhere sales”?Why has ODT consolidated form IT 1040EZ into Universal IT 1040 for tax year 2015?Why has ODT combined the amended income tax return form (formerly IT 1040X) into the individual income tax return form (the new Universal IT 1040) for tax year 2015?Why is ODT requiring an e-mail address on electronically filed income tax returns?If I receive an email from ODT, how do I know it is legitimate and not a scam?Why is ODT requesting your driver’s license number be entered on electronically filed Ohio returns? For decedents with a date of death prior to July 1, 1968, that filed Ohio Inheritance Tax applications with the applicable probate court, is the Department of Taxation still accepting Ohio Inheritance Tax claims?For decedents with a date of death prior to July 1, 1968, whom should I contact with regard to Ohio Inheritance Tax questions and filings?What is the state motor fuel tax rate?Is the state, county or city exempt from paying motor fuel tax?How do I report #1 dyed diesel fuel?How do I obtain a motor fuel dealer's license?Can I file a computer generated tax report?Does Ohio tax aviation fuel?Can I apply for a refund on idle time?What is a statutory agent?Can I come into Ohio and purchase product tax exempt if I export it?Can a municipality get a refund on police, fire, and refuse equipment?Can I get a refund on the fuel used in my pleasure boat?What are other tobacco products?Who pays the tax?What is the tax rate?Are there any licensing requirements?Is there a license fee?When is the tax imposed?How is the tax paid?Must I indicate to my customers that the tax has been paid?Where can I find a list of registered manufacturers and licensed distributors of tobacco products?Can a licensed distributor purchase from a manufacturer not on the Web site?Can an unlicensed distributor purchase from a distributor not on the Web site?Are there any penalties for late filing?How long must I keep records?Where do I get a other tobacco products license?Do I have to file a return or schedule even if I don’t have any purchases?Is there anything that I must do if I decide to no longer do business after receiving a license?How can I get further information?Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?What is changing?When does the tax increase take effect?Why is the tax rate for little cigars being increased?How might behavior change as a result of the higher tax?Is any portion of the tax increase going to smoking cessation programs?Will the product have a tax stamp, similar to packages of cigarettes?How do we know the tax has been paid on other tobacco products if there is no stamp affixed?Are there any implications for the Master Settlement Agreement?Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?Who should file Ohio form IT 4708, and who should file Ohio form IT 1140?Can a PTE file an Ohio form IT 4708 composite return on behalf of nonresident individual qualifying investors and an Ohio form IT 1140 PTE return for the remaining nonresident individual qualifying investors who have not elected to be included in the composite return?Is a PTE subject to filing the Ohio form IT 1140 if all of its nonresident equity investors file Ohio form IT 1040 returns?Can an Individual Investor file a 2015 IT 1040 when the investor has been included in a 2015 IT 4708 Composite Pass-Through Entity Return?If a nonresident individual qualifying investor is included in Ohio form IT 1140, is the individual required to file the IT 1040 Ohio individual income tax return?If a nonresident individual invests in several Ohio PTEs: (a) Can the nonresident individual be included in an Ohio form IT 4708 for some PTEs and included in the Ohio form IT 1140 for others? (b) Does the answer change if the PTEs are related?Many PTEs can file either Ohio form IT 4708 or IT 1140. Since actual payments can be transferred from one return to the other for the same taxpayer, shouldn't the tax due computed on both returns be the same?Can a PTE utilize a credit received by another PTE in which the Pass-through is an investor?Provide an example of a completed Ohio form IT 4708 which sets forth an amount on line 19, pass-through entity credit.Why can't PTEs owned by nonresident individuals who file and pay the Ohio IT 1040 provide a written statement agreeing they have nexus and are in compliance; thus exempting them from filing the IT 1140?What is the department's position in a case where (a) the S-corporation or partnership has considerably less funds available than the distributive share and/or (b) by law the funds can not be used for withholding on a regular basis?Regarding interest income earned from a PTE: (a) Is PTE earned interest income taxable to Ohio if the person is an out-of-state resident and (b) If the interest income is also taxed by another state, can the non-Ohio resident properly claim a credit on the Ohio individual income tax return?If the PTE is not subject to Ohio tax, what is the procedure for a nonresident investor to recover an amount erroneously withheld by a PTE and paid via Ohio form IT 1140ES? Why was Ohio Revised Code Section 5747.08 (D) (1) (a) amended a few years ago to allow residents to file as members of a Ohio form IT 4708 composite return?Ohio form IT 1140, Schedule B, line 1 asks for the "Sum of all qualifying investors' distributive shares of income and gain." What lines from the IRS form 1065, Schedule K and IRS form 1120S, Schedule K, comprise "income and gain" on Schedule B, line 1?On Ohio forms IT 1140 (Sch. B, line 4) and IT 4708 (Sch. II, line 28), PTEs must add back the qualifying investors' shares of expenses and losses from transactions between the PTE and its related members. Please explain the reason for the add-back.In the example provided below, what is the effect of R.C. section 5733.40(A) (7) on Ohio's reciprocity agreements with other states?An Ohio resident who owns at least 20% of an S corporation is an employee of that S corporation and receives wages for services performed in Michigan. Does the reciprocity agreement between Michigan and Ohio apply to this shareholder-employee wages?What is a "related member"? Can you provide an example?Is Form FT 1120 S (Notice of S Corporation Status) required for tax years after 2009?Can I make payments online?Has the personal property tax been phased out?Are there exceptions to the phase-out?How does a business file outstanding returns?What is the PAT?What is the PAT rate?Who is a supplier (i.e., taxpayer)?What is Motor Fuel?What products are commonly considered motor fuel for purposes of the PAT?What is the Distribution System?What are Gross Receipts?Are there any exclusions from the definition of gross receipts?Is there a licensing requirement or a registration requirement?I am a retailer who purchases my fuel from an Ohio licensed motor fuel dealer. Am I a supplier, for purposes of the petroleum activity tax (PAT)? Do I continue to include the sale of motor fuel in my taxable gross receipts for purposes of the commercial activity tax (CAT)?Is sales tax excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?I am a refinery selling a blend stock to a manufacturer for use in its manufacturing process. The manufacturer has provided me a Model Certificate D that is utilized to certify that the blend stock will not be used to produce finished gasoline. Is the sale of this motor fuel subject to the PAT or the CAT?Is the National Oil heat Research Alliance Fee (NORAF) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?Is the Propane Education Fee (PEF) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?Is the Leakage and Underground Storage Tax (LUST) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?Is the Oil Spill Liability Tax (OSLT) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?If I choose to separately state the petroleum activity tax (PAT), is the amount I recover from my customer excluded from the base of the PAT as a “state or federal excise tax paid by the supplier on the motor fuel”?As a supplier, is my entire invoice considered my “gross receipt” for purpose of PAT? Is my shipping (hauling) included in the base of the petroleum activity tax (PAT)?Are gross receipts from motor fuel used off-highway (e.g., propane as home heating or motor fuel utilized in agriculture) included in the PAT base?I keep my books and records on an accrual method. I offer a ten (10%) percent discount for a customer that will pay within thirty (30) days. Can I exclude this discount from my gross receipts?What taxing district should I use? Are single county and inter-county taxing district numbers the same?Do I have to file a late personal property tax return if my listed value is below the $10,000 exemption amount?For later filed returns, if a company has one Ohio location then opens a second location in another county, how is that reported?I have equipment that is fully depreciated on my books. Do I still have to report it for personal property tax purposes? How is the $10,000 exemption applied for multiple locations?Can I file an amended personal property tax return?Since I am classified as a non-profit organization for federal income tax purposes, do I need to file a personal property tax return?Who should report leased property?Why does a small company under the $10,000 exemption have to pay a leasing company personal property taxes? Is software exempt from personal property tax?What is personal property? Who must file a personal property tax return?What forms must be filed?Where do I file form 920, County Return on Taxable Business Property? Where do I file form 945, Inter-County Return of Taxable Business Property? What is the difference between tax listing date and tax lien date?Are there any special requirements for using a fiscal year-end?I need a copy of the return I filed last year. Who do I contact to get this information?Are personal property tax return forms available on the Internet? I did not have an extension but mailed my return by regular mail on April 30th. The county auditor received my return on May 2nd and assessed a late filing penalty. Why was I penalized and can I appeal this penalty? What if I pay my taxes late? Where can I appeal a late payment penalty?What is changing?If a replacement levy or a new levy is put on the ballot in August or November of 2013, will these levies receive the full 10% and 2.5% reimbursement from the state when collection begins in 2014?What impact does it have if the replacement levy or new levy is placed on the ballot in 2013 but collection is delayed until 2015?Is this a tax increase for Ohioans?Can voters approve a straight renewal of an existing levy and continue to receive the 10% and 2.5% reimbursement from the state on such renewals for levies placed on the ballot in 2014 and beyond?What is the homestead exemption?How has the homestead exemption changed?When does the resumption of a means-tested homestead exemption begin?Who qualifies for the means-tested homestead exemption?I'm 65 but my spouse is younger than I am. Are we eligible for the homestead exemption?How do I apply for the homestead exemption? What's the deadline to apply?I already receive the homestead exemption. Do I have to reapply to receive benefits under the new program?Where do I apply? May I file electronically?How do I show proof of age?How will I know if my application has been approved?What documentation do I need to provide to prove my disability? For estate planning purposes, I placed the title to my property in a trust. Can I still receive the homestead exemption?Will I have to apply every year to receive the homestead exemption?Will I receive an annual notification of my property tax reduction under the homestead exemption?I’ll save quite a bit of money through the homestead exemption. Will this hurt my local schools? What is the income threshold for the means-test?I received the Homestead Exemption in 2013, what happens if I move?What is OAGIWill my OAGI be verified?What types of business activities generate receipts that are subject to the Resort Area Gross Receipts Excise Tax (RAGRET)?What are some examples of business activities that generate receipts that are not subject to the RAGRET?Who must register with the tax commissioner and how is registration accomplished?How is the RAGRET reported and paid?Is there a penalty for failure to file the returns and pay the tax due?Can the RAGRET be collected from customers?May a refund be obtained if a taxpayer pays the RAGRET in error or overpays the tax actually due?What is a taxable sale?What sales are exempt/excepted from sales tax?What services are subject to the sales tax?What services are not taxable?Must I charge tax when I sell a prepaid authorization number or prepaid telephone calling card?Is the charge for Internet service taxable?Is the charge for creating an Internet Web site taxable?Are warranties, maintenance agreements, or service contracts subject to the sales tax?How do I handle price discounts, manufacturers' rebates, coupons, and trade-in allowances?What items are considered "food" for sales tax purposes?Are there any items which can be eaten or drunk that are not considered food?Is water taxable?Are non-prescription drugs taxable?Are items purchased with food stamps taxable?What are my sales and use tax obligations for my catering business?As a bed & breakfast, do I have any responsibility to collect and remit sales tax?Are delivery costs taxable?How are floor coverings taxed?Are building and construction materials taxable?Is there an exemption certificate that construction contractors need?As a farmer, may I claim exemption on my purchases and how?If a customer is allowed to use a rented motor vehicle paid for by a motor vehicle dealer while their vehicle is being repaired or serviced at or through the motor vehicle dealer’s location and the repair is covered by a provision in a warranty, service contract, maintenance agreement, or other contract or agreement, but the contract or agreement does not specifically provide for the use of a vehicle, does the customer, dealer, or owner of the rented vehicle owe sales or use tax for the rented vehicle?What is considered a rented motor vehicle?What is sales tax?What is the state tax rate?What is the discount rate for sales tax returns filed timely?What are the local tax rates?What is a use tax?How is the use tax paid?Do businesses need to be concerned with use tax?Do I owe use tax on inventory items that are temporarily used in a taxable manner?As a nonresident business, do I owe use tax on items of tangible personal property when the items are brought into Ohio and temporarily used within Ohio?Should out-of-state sellers collect Ohio's use tax?Do I have to collect another state's use tax?Is sales or use tax due on purchases over the Internet?Can I get a refund if I overpay my tax?What must I do to make taxable retail sales in Ohio?Are there different vendor's licenses for different types of businesses?Are vendor's licenses transferable? Can my vendor's license be suspended or revoked?When a county's sales tax rate increases, will I be reimbursed for the cost of programming my cash registers? How and when is the tax collected?What records must be kept?What is the tax base?When do I file a tax return?Can I file my return via the Internet?What do I do if my check has not cleared my bank?What if my bank does not honor my check?Can sales tax be remitted by electronic funds transfer (EFT)?Can my filing frequency ever be changed?Can I report two or more licenses on the same return?What are the penalties for not filing tax returns on time and/or not paying collected taxes?How do I handle bad debts and returned merchandise?How will I know if a sale is exempt from tax?How do I obtain a sales tax exemption number?What are my responsibilities when selling alcoholic beverages?Can my liquor permit be transferred if sales/withholding tax is owed?Can my liquor permit be renewed if I owe sales/withholding tax?What is successor liability?Can I be held responsible for the debts of a corporation?Are there any rules that cover particular tax issues and how can they be obtained?Must I obtain other licenses or permits to conduct retail sales?How is a vendor's license canceled?Can you provide an updated list of sales tax exception/exemption codes that may be available for motor vehicles/watercraft?Are members of the armed services exempt from sales or use tax?When must the Clerks of Courts obtain an exemption certificate or obtain or issue form T-610 or form T-615?Does the winner of a raffle, contest or lottery owe any Ohio sales or use tax?Do rebates reduce the "price" for calculating sales or use tax?Do dealer cash discounts reduce the price for calculating sales or use tax?Does a trade-in reduce the price when calculating sales or use tax?Are court-ordered title transfers subject to the sales or use tax?Can the clergy of a church obtain a title in his/her name without paying sales or use tax?How are leases taxed?If a motor vehicle dealer accepts cash down payments, must the motor vehicle dealer charge sales tax when the vehicle is to be leased? If yes, how is the tax paid?Are out-of-state leasing dealers/companies required to be registered for collection of sales or use tax? If a motor vehicle is leased to an Ohio resident by an out of state dealer, how is the tax collected and remitted? Does a leasing company charge sales tax on the "sale" of its leased vehicles? If so, how is the tax paid to the State of Ohio?Can a third party purchase a leased vehicle without payment of sales and use tax twice?Is an out-of-state leasing company required to be registered with the Ohio Department of Taxation as a seller (account number 99-XXXXXX) when all of its customers are residents of other states or countries?Are farmers exempt from paying sales or use tax on vehicles that are licensed to operate on the highways?Who is entitled to claim exemption from sales tax based on the "Highway Transportation for Hire" (TH) exemption?Who is entitled to pay tax to the Clerks of Courts net of the allowable discount?Is GAP taxable?Is the amount charged for the federal excise tax (FET) included in the tax base for calculating sales tax?Can a motor vehicle dealer obtain title to a watercraft under a "resale" exemption?What is included in the "price" of a motor vehicle when calculating the sales and use tax? Is the consumer entitled to a tax credit for taxes paid to another state?Can a pawnbroker obtain title to a motor vehicle under a resale exemption? Can the providers of transportation services claim exemption from the sales or use tax on the purchase of motor vehicles such as taxicabs, limousines, or charter buses? Are there sales and use taxes due on a self-assembled motor vehicle or watercraft?Does a dealer title a "parts truck" and pay tax when the title is issued?Can an Ohio title be issued on a watercraft, outboard motor, or personal watercraft purchased in Ohio for use in Ohio by a resident of another state?Is an ambulance service entitled to claim exemption from sales and use tax under the "used directly in the rendition of a public utility service" exemption?Can a manufacturer obtain title to a motor vehicle without paying sales tax when the vehicle was purchased back by the manufacturer pursuant to the lemon law?If the manufacturer repurchases my motor vehicle, watercraft or outboard motor, pursuant to the lemon law, and replaces it with another vehicle, do I have to pay tax when applying for title on the second vehicle?How do I obtain a refund if tax has been paid in error? What is a "new" motor vehicle as it pertains to the trade-in allowance? How is a utility trailer taxed and where is the tax paid?Can a dealer donate an item (motor vehicle, watercraft and/or outboard motor) to a nonprofit, charitable organization and avoid payment of tax? How is tax paid on golf carts?Can a person trade in more than one motor vehicle on the purchase of a new motor vehicle and deduct the trade-in value of both vehicles?Is mobility-enhancing equipment added to a motor vehicle subject to the sales or use tax?Are auto auctioneers required to collect and remit sales tax? What happens when a nonresident purchaser returns to Ohio?Can a used motor vehicle dealer purchase a new motor vehicle under the "resale" exception?How are taxes calculated on a brokered watercraft sale?Can you provide more examples of situations where there is no tax due on the transfer of title of a motor vehicle, all-purpose vehicle, off-highway motorcycle, titled watercraft, titled outboard motor, or titled personal watercraft?Can you provide some examples of "consideration" other than money that is given in exchange for a certificate of title?How are lease assumptions of motor vehicles and other tangible personal property taxed? What is the correct tax rate to charge a customer on the sale or lease of motor vehicles, watercraft or outboard motors?If a customer is allowed to use a rented motor vehicle paid for by a motor vehicle dealer while their vehicle is being repaired or serviced at or through the motor vehicle dealer’s location and the repair is covered by a provision in a warranty, service contract, maintenance agreement, or other contract or agreement, but the contract or agreement does not specifically provide for the use of a vehicle, does the customer, dealer, or owner of the rented vehicle owe sales or use tax for the rented vehicle?What is considered a rented motor vehicle?May the manufacturer, warrantor, or other entity reimburse the repairer for the cost of the rented vehicle by means other than a per diem amount? My manufacturer has a program which allows a dealer to provide a new vehicle to a consumer when a repair or service is being done under warranty. I am required to keep the vehicle in “loaner” status for 90 days. The vehicle is given free of charge to the consumer, and the manufacturer pays me a lump sum at the end of 90 days for the use of the vehicle, which I can use to discount the price of the car. Do I pay use tax for the use of the car during the 90 day loaner period?What is the 9-1-1 charge?Who is subject to the 9-1-1 charge?Who is responsible for collecting and remitting the 9-1-1 charge?What is the rate for 9-1-1 charge?When are these collection and remittance requirements effective?How can I register for a 9-1-1 account number?How do I file and remit the 9-1-1 charge?When are the return and payment due?Are retailers, wireless service providers or resellers compensated for collecting the 9-1-1 charge?What is a voluntary disclosure for sales and use tax?Am I Eligible for Voluntary Disclosure If I Have No Past Tax Liability?Am I Required to Pay Tax for Past Periods?What Are the Advantages of Voluntary Disclosure?How Do I Request Voluntary Disclosure?How Do I Complete the Voluntary Disclosure Process?What if my entries exceed the spreadsheets limits?What will be taxed that wasn’t taxed before?When do digital products become taxable?How about electronically delivered photos, magazines and newspapers?How about digital products delivered via cable television systems?How about prewritten software?What about an annual membership fee that covers digital books, movie downloads and free shipping?Why change from associate membership to full membership?When do magazine subscriptions become taxable?Why are magazine subscriptions being made taxable?Are newspaper subscriptions being taxed?Will out-of-state magazine publishers be required to collect and remit sales tax for the subscriptions?What is changing?Doesn’t a higher sales tax disproportionately impact lower income families?How do I know what school district I live in?I did not receive my school district booklet in the mail, why?I just received my W-2 and discovered school district withholding. I didn't live in a school district that imposes school district income tax at all last year. What should I do?I only lived part of the year in a school district that imposes school district income tax. How do I complete my return?My employer says he won't withhold for me. What do I do?My W-2 does not identify school district withholding. What do I do?What should I do if I am a part-year resident of two taxing school districts?How do I correct my Universal SD 100 after I have already filed it?I owe for one district and will get a refund for the other one. Can you just credit my balance owed with my refund?I'm retired and don't have to file a federal or state return. Do I need to file a school district return?What is an "earned income" school district? If I don't owe any school district tax, do I still file a return?Do I have to file estimated tax?Are my children liable for the school district income tax?I don't have the money to pay by April 18, what do I do?If I can't pay by the deadline, what will be the extra charge?I can't file my Universal SD 100 by April 18. Can I get an extension?I'm filing my Universal SD 100 with an extension. When must I pay?Does Ohio’s school district income tax apply to estates?When is the decedent’s final Ohio school district income tax return due?Is the estate’s representative personally liable for unpaid school district income tax? I claimed the new Small Business Investor Income Deduction on Ohio form IT 1040. How will this affect the way I file my Universal SD 100?Where is the best place to get basic school district withholding filing information as a taxpayer or an employer in Ohio?When do I need to register as a school district withholding agent? Do I need to withhold and pay school district taxes based on where an employee lives, works, or both? How do I find out what school district my employee lives in? What if my employee does not know what school district he lives in?Can I withhold a flat percentage for the school district income tax just like a local income tax? We only have one employee living in a taxing school district. Can that employee make estimated payments to cover the tax?Where do I place the school district information on the W-2 and how do I identify it?Do I submit my school district W-2s with my Ohio SD 141 annual reconciliation?How do I report my school district withholding on magnetic media?An employee told me in June that he lives in a taxing district. Am I required to go back to January and withhold all tax due up to the current payroll?Can I include my school district withholding tax with my Ohio withholding tax on my Ohio IT 501?Do I need to withhold school district tax for the 401(k) or cafeteria plan?My school district withholding for this month is only $1.95. Can I file and remit this quarterly?Our software won't allow us to withhold school district tax. Can the employee take care of it himself? What is a Natural Resource?What is severance tax?Who is a Severer? Who is considered the owner of an oil/gas well?How do I obtain a severance tax account number?I am new to the OBG. How do I obtain a user name?How do I obtain a license to sever in Ohio?When are severance tax returns and payments due? What minerals are taxable and what are the tax rates?Are there any exemptions from paying the severance tax?How do I file and remit severance taxes?Do I need to file Form SV-3 and pay the Oil and Natural Gas Regulatory Cost Recovery Fee?Should flare gas be included in production for tax purposes?Do I need to report wet and dry gases on the Severance Tax Return (SV-3)?
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