OVTALOGO

Ohio Virtual Tax Academy

Tax Information Webinars Since 2014

Participants: 12,945
CLE/CPE Credits Issued: 33,313.6

... and counting

This event has closed.

Materials for the event can be found in the Agenda section of the page.

 

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits and up to three and a half (3.5) CPE credits.  More information about the next OVTA will be available soon.

The next OVTA webinar is scheduled for: May 15, 2019

Important: If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations.  There are a total of six words that you will need to remember.  Upon exiting the event, you will be prompted to supply the code words in order to receive credit.  Failure to identify the appropriate code words will result in a loss of possible credit awarded. Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions or concerns please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

May 2019 Agenda/Materials

Important:

The information presented in the slide presentations and contained in the FAQs is accurate as of the date of the presentation. To the extent that the positions stated in the FAQs do not conflict with any recent legislation, such positions are still in effect.  However, please note that the presentations and FAQs related to OVTA webinars are static and will not be updated to reflect more recent legislation, rules, court decisions, Information Releases or other types of guidance.  Additionally, many times the facts and circumstances surrounding the specific scenario will impact the answer.  Please contact the Department directly if you have any questions (Individual Income Tax - (800) 282-1780 or Business Tax - (888) 405-4039).

8:20 - 8:30

Opening Remarks

Lelia Brisco & Jeff McClain

8:30 - 9:30

Personal Income Tax Updates

This session will provide an overview of Ohio’s nonresident income tax credit, including changes to the form used to calculate the credit, the Ohio IT NRC. This session will also provide general information on Ohio’s deductions for contributions to Ohio 529 and STABLE accounts, including what documentation a taxpayer must provide to substantiate the deductions.
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Matt Dodovich & Reagan Lewis

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9:30 - 9:40

Break

 

9:40 - 10:40

Commercial Activity Tax

This session will cover the basics of Commercial Activity Tax to include who is subject to CAT, taxable gross receipts, and the different types of taxpayers. This session will also cover the CAT refund process and business tax credits.
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Alicia Dill & Derek Schauer

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10:40 - 10:50

Break

 

10:50 - 11:50

Appeals & Legal Updates

Over the past 12 months, multiple important legal decisions have been issued by ODT, the Board of Tax Appeals, Ohio Court of Appeals, and the Ohio Supreme Court relating to Income Tax and Commercial Activity Tax (CAT). This presentation will also provide guidance regarding how to appeal a Final Determination as well as best practices with valuable insights from the Attorney General’s Taxation Section.
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Patrick Murphy & Christine Mesirow

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 11:50 - 12:00

Evaluations/Closing Remarks

Lelia Brisco

 

If you have been a long time CAT filer but 2018 gross receipts <$150K is the CAT filing required in May 2019 and will the $150 paid in May 2018 be carried forward?

The CAT return must be filed if the account remains active, even if the taxable gross receipts are less than $150,000. An Annual Minimum Tax credit can be carried forward as long as the company is not registered as a consolidated elected taxpayer or a pre-income tax trust.  

If you have been a long time CAT filer but 2018 gross receipts <$150K is the CAT filing required in May 2019 and will the $150 paid in May 2018 be carried forward?

The CAT return must be filed if the account remains active, even if the taxable gross receipts are less than $150,000. An Annual Minimum Tax credit can be carried forward as long as the company is not registered as a consolidated elected taxpayer or a pre-income tax trust.  

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Presenters
Jeff McClain

Jeff McClain            

Tax Commissioner

Commissioner McClain comes to the Ohio Department of Taxation from the Ohio Chamber of Commerce where he served for three years (2016-19) as Director of Tax & Economic Policy. Prior to that Mr. McClain was elected to four, two-year terms (2009-2016) as state representative from the 87th House District. In the General Assembly, he was actively involved in budget and tax issues, particularly as Chair of the Ways and Means Committee. He also served as Vice-Chairman of Finance Committee, and Chairman of Finance Medicaid subcommittee.

 

Lelia Brisco

Lelia Brisco

Program Facilitator

Lelia started her position as Training Officer with Organizational Development (OrgD) in November 2010. She began her career with the Department of Taxation in 2007, in the processing division. Lelia was a 13 year member of the Air Force Guard and Reserve, and held the position of Training Assistant. Lelia currently trains classes such as Customer Service, Work Place Violence, Managing Multiply Priorities, SOJT and Train the Trainer. She assist with the CCC, Holiday Food Basket, Operation Feed, and manages special projects.

 

Matt Dodovich

Matt Dodovich

Division Counsel, Income, Pass-Through Entity and Withholding Taxes

Matt Dodovich currently serves as a Division Counsel at the Ohio Department of Taxation in the Office of Chief Counsel and specializes in the individual income, school district income, municipal income, pass-through entity, and employer withholding taxes. Matt joined the Department in April 2012 as an administrative hearing officer in the Tax Appeals Division. He later served as an attorney for the Department's Appeals Management Division. Matt earned a B.S. with honors in Economics from The Ohio State University, and his J.D. from the Michael E. Moritz College of Law. He is currently pursuing an A.A. in Accounting and licensure as an Ohio Certified Public Accountant.

 

Reagan Lewis

Reagan Lewis

Personal & School District Income Tax - Tax Examiner Specialist

Reagan is a Tax Examiner Specialist in the Personal Income Tax & School District Income Tax Division. He has been with the department for over 10 years, beginning his career in the walk-in center assisting taxpayers primarily with income tax and sales tax issues. He has worked in the PIT & SD division for the last 8 years concentrating on residency issues, the Small Business Investor Income Deduction, the Business Income Deduction, professional athletes and nonresidents with Ohio business income.

 
Alicia Dill

Alicia Dill

Tax Examiner, Business Tax Division

Alicia began her career with the Department of Taxation in December 2015 as a Tax Commissioner Agent 1 in Taxpayer Services (TPS). In June of 2017, she was promoted to Tax Examiner in the Business Tax Division where she specializes in commercial activity tax. Alicia received a B.A. in Psychology from The Ohio State University in 2010 and an MBA from Tiffin University in 2014.

 
Derek Schauer

Derek Schauer

Tax Examiner Specialist, Business Tax Division

Derek began his career with the Department of Taxation in February 2011 as a Tax Commissioner Agent 1 in Taxpayer Services (TPS). Derek was promoted to a Tax Commissioner Agent 2 in March 2014, a Tax Commissioner Agent 4 in January 2016 Derek and mostly recently, in February 2019, he was promoted to a Tax Examiner Specialist in the Business Tax Division. Derek specializes in the commercial activity tax and municipal net profit tax. Derek received a bachelor’s degree in Business from The Ohio State University in 2010.

 
Patrick Murphy

Patrick Murphy

Attorney and Hearing Officer

Patrick Murphy currently serves as an Attorney in the Ohio Department of taxation’s Tax Appeals Division, where he specializes in the administrative appeals for personal income tax, school board taxes, pass-through entity taxes, employer withholdings, and the commercial activity tax. In his role as a hearing officer, Patrick performs legal research on matters arising from audit assessments and refund claims, gathers and reviews evidence, and drafts final determinations with respect to myriad tax issues. Prior to his work with the Department, Patrick worked as a law clerk for a litigation firm specializing in creditor-end mortgage foreclosures and personal income tax consulting. Patrick received his bachelor’s degree from Capital University where he majored in Political Science and English. He earned his J.D. and LL.M in Business and Taxation from Capital University Law School where was also elected to the Capital Moot Court Board and where he competed nationally on the Corporate Law Moot Court team. He is licensed to practice law in the State of Ohio was sworn in to practice in the State of New York in February.

 
Christine T. Mesirow

Christine T. Mesirow

Section Chief, Taxation, Ohio Attorney General

Christine became chief of the Taxation Section in 2011. As Chief, she supervises and manages attorneys in her section in litigation related to state tax disputes, including appeals before the Board of Tax Appeals, Ohio courts of appeal and the Ohio Supreme Court. The Taxation Section also defends challenges to the constitutionality of Ohio tax statutes that are brought in common pleas court, and any other suits where the Tax Commissioner is a named party. Christine began her career in tax in the Attorney General’s office, then left to become state tax counsel for a multinational corporation in Texas, representing that company in state tax disputes throughout the country. She worked in the private sector for several years, before returning to the Attorney General’s office in 2006. Prior to her current appointment as chief of the tax section, she served as the Chief Legal Counsel for the Ohio Department of Taxation, where she managed the legal operations of that Department. Christine is a frequent presenter at state and national tax conferences.