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. I have paid a certified withholding tax assessment in full, but the assessment still shows outstanding on a credit report. How do I get the certified assessment cleared up?Our company recently received a bill; how do we pay the bill?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio Business Gateway (OBG)?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?Is the electronic bulk filing mandated for payroll service providers?If so, is there a client size that will dictate this mandate? (Example, if we have 100 or more employers, etc.)I tried to register [Bulk Filer Company Name] on the Ohio Business Gateway (OBG) and found out that there is an account already established for our own purpose, but not for bulk filing for our clients. Do I need to create another account or do we have to use the same one that already exists?I created a username and password for [Bulk Filer Company Name] on the Ohio Business Gateway (OBG). What is the next step for registration?Can I provide more than one email address for registration? Can this be a distribution email?How can I reflect credits and overpayments in the bulk file format? 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? 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 the Commercial Activity Tax Voluntary Disclosure Program?Why should I come forward?If I am already registered for CAT, can I still enter into a CAT VDA?How do I apply?Can I alter the VDA application?Where can I find information regarding the commercial activity tax?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)?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?Why am I unable to obtain paper employer withholding tax forms?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Is an employer required to withhold Ohio income tax from payments made to an independent contractor?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?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?Can you please provide the list of reciprocity states that border Ohio?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?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?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to withhold Ohio income tax on the pastor of our church?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 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 closing our business. By what date do we need to file our final return and pay any withholding tax liability?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?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 employ the spouse of a local Army recruiter. The employee has informed me that they are not residents of Ohio. How do I handle Ohio state income tax withholding for my employee’s wages so that I am in compliance with the federal military spouse tax provisions?Where can an employer find basic Ohio school district withholding filing information?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can The employee take care of this himself?Is the employer’s banking information stored online when they file electronically?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?Does the Ohio Business Gateway (OBG) store my banking account information?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?If an Ohio employer has an employee who has moved to Florida to now work for the employer in his home office in Florida, does the employer have to withhold Ohio taxes on his 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?If withholding is zero for a quarter, do you still need to file electronically on the Ohio Business Gateway (OBG)?I have a client that currently submits his Ohio withholding payment each month with the Ohio Treasurer of State. Is the taxpayer also required to submit the Ohio IT 501 electronically on the Ohio Business Gateway (OBG)?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How frequently will the filing frequency be evaluated?Is Ohio withholding required if an employee will not be earning enough income to owe Ohio individual income tax (e.g., summer employment)?How does an employer file the Ohio IT 3 and W-2 forms each January?Is there a different filing method for the Ohio IT 3 and W-2 forms if the employer has fewer than 250 W-2 forms to file?Can employers file the Ohio IT 3 on the Ohio Business Gateway (OBG) along with the other required forms?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 the buyer or to transfer a liquor license. How do I obtain a receipt?Our office recently moved, and we need to update our mailing address. What form do we use to notify the Department of Taxation?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?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?As an employer, how do I file and pay the Ohio employer withholding tax?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?What if I have paid the incorrect amount of Ohio withholding tax by EFT?My bank has notified me that my payment was not honored. What should I do?Can I pay my employer withholding tax by using a credit card?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?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 “non-statutory” stock options (NSO)? 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 and Ohio income tax was withheld. Why do I have to pay Ohio tax?What are the withholding requirements on prizes (either money, goods, or services) awarded through raffles and other charitable fundraisers?What is the reporting requirement for Professional Employer Organizations PEO)?When filing employer withholding or school district withholding, should the PEO use their FEIN or the client’s FEIN?Is the electronic bulk filing mandated for payroll service providers?If so, is there a client size that will dictate this mandate? (Example, if we have 100 or more employers, etc.)I tried to register [Bulk Filer Company Name] on the Ohio Business Gateway (OBG) and found out that there is an account already established for our own purpose, but not for bulk filing for our clients. Do I need to create another account or do we have to use the same one that already exists?I created a username and password for [Bulk Filer Company Name] on the Ohio Business Gateway (OBG). What is the next step for registration?Can I provide more than one email address for registration? Can this be a distribution email?How can I reflect credits and overpayments in the bulk file format? I have paid a certified withholding tax assessment in full, but the assessment still shows outstanding on a credit report. How do I get the certified assessment cleared up?Our company recently received a bill; how do we pay the bill?Where is the best place to get basic school district withholding filing information as a taxpayer or an employer in Ohio?Can I withhold a flat percentage for the school district income tax just like a local income tax? Why am I unable to obtain paper school district withholding tax forms?Can I include my school district withholding tax with my Ohio withholding tax on the Ohio IT 501?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?Is the employer’s banking information stored online when they file electronically?As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?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 filing options do I have in filing employer withholding returns and paying the tax liability?What is the Ohio Business Gateway (OBG)?Why am I unable to obtain paper Employer Withholding tax forms?Why am I unable to obtain paper school district withholding tax forms?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Is an employer required to withhold Ohio income tax from payments made to an independent contractor?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?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 its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we 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?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?When is an employee required to complete an Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?I am an Ohio employer and 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?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to withhold Ohio income tax on the pastor of our church?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 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 closing our business. By what date do we need to file our final return and pay any withholding tax liability?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?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 employ the spouse of a local Army recruiter. The employee has informed me that they are not residents of Ohio. How do I handle Ohio state income tax withholding for my employee’s wages so that I am in compliance with the federal military spouse tax provisions?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he/she lives in?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Can the employer include school district withholding tax with the Ohio withholding tax on the Ohio IT 501?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?Is the employer’s banking information stored online when they file electronically?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?When does a business need to register as a school district withholding agent?Does the Ohio Business Gateway store my banking account information?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?If an Ohio employer has an employee who has moved to Florida to now work for the employer in his home office in Florida, does the employer have to withhold Ohio taxes on his wages?Can you please provide the list of reciprocity states?If withholding is zero for a quarter, do you still need to file electronically on the Ohio Business Gateway?I have a client that currently submits his Ohio withholding payment each month with the Ohio Treasurer of State. Is the taxpayer also required to submit the Ohio IT 501 electronically on the Ohio Business Gateway?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How frequently will the filing frequency be evaluated?Is Ohio withholding required if an employee will not be earning enough income to owe Ohio individual income tax (e.g., summer employment)?How does an employer file the Ohio IT 3 and W-2 forms each January?Is there a different filing method for the Ohio IT 3 and W-2 forms if the employer has fewer than 250 W-2 forms to file?Can employers file the Ohio IT 3 on the Ohio Business Gateway along with the other required forms?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?Why am I unable to obtain paper employer withholding tax forms?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Is an employer required to withhold Ohio income tax from payments made to an independent contractor?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?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?Can you please provide the list of reciprocity states that border Ohio?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?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?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to withhold Ohio income tax on the pastor of our church?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 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 closing our business. By what date do we need to file our final return and pay any withholding tax liability?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?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 employ the spouse of a local Army recruiter. The employee has informed me that they are not residents of Ohio. How do I handle Ohio state income tax withholding for my employee’s wages so that I am in compliance with the federal military spouse tax provisions?Where can an employer find basic Ohio school district withholding filing information?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can The employee take care of this himself?Is the employer’s banking information stored online when they file electronically?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?Does the Ohio Business Gateway (OBG) store my banking account information?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?If an Ohio employer has an employee who has moved to Florida to now work for the employer in his home office in Florida, does the employer have to withhold Ohio taxes on his 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?If withholding is zero for a quarter, do you still need to file electronically on the Ohio Business Gateway (OBG)?I have a client that currently submits his Ohio withholding payment each month with the Ohio Treasurer of State. Is the taxpayer also required to submit the Ohio IT 501 electronically on the Ohio Business Gateway (OBG)?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How frequently will the filing frequency be evaluated?Is Ohio withholding required if an employee will not be earning enough income to owe Ohio individual income tax (e.g., summer employment)?How does an employer file the Ohio IT 3 and W-2 forms each January?Is there a different filing method for the Ohio IT 3 and W-2 forms if the employer has fewer than 250 W-2 forms to file?Can employers file the Ohio IT 3 on the Ohio Business Gateway (OBG) along with the other required forms?Where is the best place to get basic filing information if I am a new employer in Ohio?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?As an employer, how do I file and pay the Ohio employer withholding tax?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?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?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?Why am I unable to obtain paper Employer Withholding tax forms?Why am I unable to obtain paper school district withholding tax forms?Can an employee increase the amount of Ohio tax withholding?Why am I unable to obtain paper employer withholding tax forms?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?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?Is the Ohio IT 942 only required to be filed by partial-weekly employers?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 have not received a 1099-G before, why did I get this? What should I do with my Form 1099-G? Is this amount taxable on my IRS return?I received a 1099-G. Is this a refund that I should be receiving in the mail? I never received the refund or credit claimed on the 1099-G because it was captured/offset and applied to a prior Ohio liability. Why should I 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? Do I need to attach the 1099-G to my return?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? Are tax preparers able to obtain the 1099-G for their clients?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 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?How do I obtain a paper copy of my 1099-G / 1099-INT after withdrawing consent?When is a taxpayer required to pay an interest penalty on his/her IT 1040 or SD 100?How is the interest penalty generally calculated? Are there any resources available to help with calculating the IT/SD 2210 interest penalty?Can you provide an example of how the interest penalty is calculated?Are there any special exceptions regarding the interest penalty?If an amended return is filed with the IRS which decreases the Federal Adjusted Gross Income, changes the filing status, or increases the exemptions, should an amended IT 1040/SD 100 return be filed at the same time?If filing an amended IT 1040 to change residency status, what additional documentation should be sent in with the form?If filing an amended SD 100 to change residency status, what additional documentation should be sent in with the form?What supporting documents should be provided if amending the return to increase withholding, a pass-through entity credit, or financial institution credit?What documentation should be sent in with the amended SD 100 return if claiming an increase in school district withholding?If a math error is made on the original return, is an amended return needed?If an original return was submitted which failed to include certain supplemental schedules, should an amended return be filed?What information should be included in the “Detailed explanation” paragraph located on form IT/SD RE?If an amended return is filed that has a balance due, when should the additional tax be paid?When is an amended return NOT required to be filed?The IRS can take up to 26 weeks to process an amendment. If a taxpayer's 3-year federal statute of limitations is about to close, how can they wait 26 weeks to file with Ohio?Why does the Department request documentation be submitted with an amended return? Can you explain Ohio's bonus depreciation adjustment?Who is required to make these depreciation adjustments?I'm an individual. Do I have to addback bonus depreciation from a pass-through entity that I own?How much bonus depreciation am I required to addback?I failed to make the required addback in a previous year. Should I make the addback on my current year's return?How much bonus depreciation am I permitted to deduct?I failed to make the required addback in a previous year. Can I still take the deduction on my current year's return?I recently performed the bonus depreciation addback. I have since sold the asset that generated the depreciation prior to utilizing the subsequent depreciation deductions. Can I accelerate the remaining deduction amounts to the year of the sale?I recently performed the bonus depreciation addback. I have since sold the asset that generated the depreciation prior to utilizing the subsequent depreciation deductions. Since I have not received the total benefit of the depreciation for Ohio income tax purposes, can I report the gain net of the remaining depreciation deductions to which I am entitled?I recently performed the bonus depreciation addback. I have since sold my business and moved out of Ohio, but I still have additional years I could have taken the depreciation deduction. Since I have not received the total benefit of the depreciation for Ohio income tax purposes, can I accelerate the remaining depreciation deductions on my final Ohio tax return?I recently performed the bonus depreciation addback. I do not have sufficient income to utilize the entire deduction to which I am entitled for this tax year. Can I use only the amount of deduction I need and carry forward the remaining amount for a future tax year?Are the Ohio Schedule A adjustments for section 168(k) bonus depreciation and 179 depreciation expense included as a business income on the IT BUS?What is changing?What is business income?How can a taxpayer determine what income qualifies for the small business deduction or the business income deduction?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?Are rents/royalties received from the use of land for mineral rights eligible for the Business Income Deduction?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?Is interest income from a K-1 generally considered business income, available for the business income deduction? Does Ohio receive copies of Ohio IT K-1s that are filed and attached electronically or must these tax returns be paper filed?How do I report ownership percentage for a partnership where the primary and spouse are filing married filing jointly? Does a business have to be physically located in Ohio to be eligible for the business income deduction? Does reclassifying PTE wages as business income to a 100% owner disqualify those wages from the taxpayer taking the joint filing credit if it is their only source of income? Does the sale of an ownership interest in a business qualify for the Business Income Deduction? What if the sale is a "deemed asset sale" per IRC 338?Do I qualify for the Displaced Worker Credit?What type of training qualifies for the Displaced Worker Credit?How is the Displaced Worker Credit calculated?Do I have to pay for all the training out of pocket?If the 12-month period lands in 2 separate tax years, is a taxpayer able to take a $500 DWC each year? If not, can the credit be taken in 2 different years add up to the $500? I received a notice stating the Department is reviewing the Displaced Worker Credit claimed on my return. What do I need to send?Do I need to respond to the notice?What section of the Ohio Revised Code authorizes the Displaced Worker Credit?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?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 information from your driver’s license to be entered on electronically filed Ohio returns? What is changing for inflation indexing and exemption amounts? What is Means Testing? What is the Ohio Earned Income Credit (Ohio EIC)?If I adopted more than one child in the same year and both adoptions were finalized, can I claim the Ohio Adoption Credit for each child?I adopted my stepchild this year. Am I entitled to the claim the Ohio Adoption Credit?The adoption of my child wasn’t completed until this year, but I have related adoption expenses for the same child from the previous two years. Would these prior year expenses count towards “incurred expenses” since the adoption only became final this year?I received a letter about the Ohio Adoption Credit I claimed in tax year 2013. What information do I need to submit to verify that I am entitled to the credit?I received a letter about the Ohio Adoption Credit I claimed in tax year 2014 (and forward). What information do I need to submit to verify that I am entitled to the credit?I adopted my child from a foreign country. Does that prohibit me from claiming the Ohio Adoption Credit?I claimed the Ohio Adoption Credit in a previous year, but I didn’t use the entire credit. Will the amount of the credit that I am trying to carry forward automatically be placed on my current year return?What are some common expenses that qualify for the Ohio Adoption Credit?Can I deduct amounts relating to casualty or theft losses such as natural disaster damages, Ponzi scheme losses or property theft for Ohio income tax purposes?How much am I eligible to deduct on my Ohio return for contributions made to an Ohio 529 College Savings Plan?When the Department sends e-mails, is there ever a need to respond?Does the name of the donor to a 529 account need to be on the account to qualify for the deduction? For example, if a parent has an account with his child as the beneficiary, can the grandparent contribute to that account and be entitled to a deduction on his Ohio income tax return? Where can the Unreimbursed Health Care Expenses Worksheet and instructions be found?Are premiums paid for healthcare insurance through a former employer (like those offered under COBRA) deductible?Are premiums for the healthcare purchased through the Affordable Care Act ("ACA") deductible?What qualifies as “medical care” on Line 4 of the Unreimbursed Health Care Expenses Worksheet?Are out-of-pocket Medicare premiums deductible?If a taxpayer participates or is eligible to participate in Medicare, are amounts paid towards a supplemental health insurance plan deductible?Can a taxpayer who is eligible to participate in a healthcare plan maintained by their current employer deduct the premiums paid under that plan? Can a taxpayer who is eligible to participate in a healthcare plan maintained by their spouse’s current employer deduct the premiums paid under that plan? If a taxpayer or their spouse chooses not to participate in their or their spouse’s employer plan and instead purchases private healthcare insurance, are the premiums paid for that private insurance deductible?If the taxpayer is only eligible for Medicare or a healthcare plan maintained by their current employer for part of the year, to what extent are medical insurance premiums deductible? If I had to confirm my identity with the Ohio Department of Taxation in filing my previous year Ohio IT-1040, will I have to confirm my identity again this year when filing my current year 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? I received an Ohio identity confirmation quiz letter, and wish to take the quiz. What should I do?If I have taken steps to protect my identity, how should I respond to the Quiz notice?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? What is the “I Agree” checkbox I’m clicking on so I can take the ID Quiz?How does the quiz process work? Will checking the “I Agree” checkbox affect my credit score?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 all 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?Do both the primary taxpayer and spouse (if Married Filing Jointly) need to pass the quiz if both received a letter and only one passes? If my quiz expires and I have not received my refund (for current or prior years), what should I do?What is identity theft?What are the warning signs of income tax related identity theft?What is an "ID Theft Affidavit"?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 previous year Ohio IT-1040, will I have to confirm my identity again this year when filing my current year Ohio IT-1040? 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 Professionals affected by a data breach or have clients who are identify theft victims.How can an employer/business report a breach of employee W-2 data?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?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?What is a ghost/abusive preparer?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?Is a tax preparer required to complete an IT WAIVER form when filing on behalf of a taxpayer who must file a paper return or requests to opt out of electronic filing? For example, the reason for the paper filing is due to personal identity theft or the taxpayer resides in a foreign country ( and is either a nonresident or part-year resident of Ohio) and tax software does not allow the Ohio tax return to be e-filed in that case? 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 information from a taxpayer's driver’s license be entered when electronically filing an Ohio income tax return?Will a tax return be rejected if the driver's/state ID information or date of birth are not provided? What residency statuses are available to an Ohio taxpayer?Why is my residency status important?Who is a resident of Ohio for income tax purposes?Who is a nonresident of Ohio for income tax purposes?Who is a part-year resident of Ohio for income tax purposes?I have an abode in Ohio and an abode in another state at which I split time during the year. Am I a part-year resident?How do I challenge the presumption that I am an Ohio resident for tax purposes?What is a "contact period"?What information can I provide to show I am a nonresident of Ohio?Can I be presumed to be a nonresident of Ohio?What are the criteria for filing the Ohio Nonresident Statement (form IT NRS)?I did not receive my school district booklet in the mail, why?How do I determine if I'm a resident of a school district?How do I know what school district I live in?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 Ohio 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 the due date, what do I do?If I can't pay by the deadline, what will be the extra charge?I can't file my Ohio SD 100 by the deadline. Can I get an extension?I'm filing my Ohio 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 Small Business Investor Income Deduction on Ohio form IT 1040. How will this affect the way I file my Ohio SD 100?What is changing?How is small business defined?What is business income?How can a taxpayer determine what income qualifies for the small business deduction or the business income deduction?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?Are royalties received from the use of land for mineral rights eligible for the Business Income 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 retirement plans page 1 of federal form 1040 impact the deduction on the Ohio return?Does the deduction for self-employment health insurance on 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”?How can preparers access information about a taxpayer's estimated tax payments? When e-filing a client's return where they owe money, is the option available to mail payment or does it have to be paid electronically? Why has ODT consolidated tax forms?Why has ODT combined the amended income tax return forms (formerly IT 1040X and SD 100X) into the Ohio IT 1040 and SD 100 returns?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 information from your driver’s license to 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 an investment pass-through entity?What is a qualifying investor?What form should an investment pass-through entity file to pass its income and credits through to its investors?What form should a pass-through entity file to receive a refund of the refundable business credit(s) in excess of the calculated tax?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?Can all honorably discharged veterans shop sales and use tax free online from a military exchange?Are purchases of motor vehicles by members of the armed services exempt from sales or use tax?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?Under Am. Sub. H.B. 49, what responsibilities do municipal corporations have related to the state-administered municipal net profit tax?Who can opt-in for administration by the Department of Taxation and what taxes does it apply to?How will JEDD and JEDZ addresses be supported by the Finder?How do I certify the tax rate and provide contact information for my municipal corporation?How can I confirm that the correct contact information and/or correct tax rate has been submitted to the Department of Taxation?How do I update the contact information and/or tax rate that has been submitted to the Department of Taxation?What should a municipality, JEDD, or JEDZ do if they have not filed the required information with the Department? What information are municipalities required to submit to the Department regarding tax credits?Are JEDDs and JEDZs required to provide information to the Department?Do I need to send the Department a copy of the ordinance/resolution passed by a municipality in accordance with Sec.803.100(B) in HB 49?What happens if funds are received for a municipality that has not passed an ordinance accepting the new sections of Chapter 718 of the Ohio Revised Code?Does a taxpayer have to opt-in with the Department each year?Are municipalities notified if a taxpayer terminates its election to file with the Department?Is the Department of Taxation allowing taxpayers to opt-in after the deadline?What methods of notification are available to taxpayers for notifying municipalities of their opt-in with the Department?When should businesses notify municipalities that they opted-in with the Department?What happens if a municipality does not receive opt-in notification from the taxpayer or it is received after the first day of the third month of the taxpayer's taxable year?Does a municipality need to do anything with the municipality notification forms they receive from taxpayers?Do municipalities need to send the taxpayer information outlined in R.C. 718.80(C)(2) every year?Is the MNP-TTI - Municipal Net Profit Tax Transfer of Information Form paper based or available online?If a taxpayer sends opt-in notification to a municipality for which it does not have a filing requirement, how should the municipality respond to the Department?What information should municipalities send to the Department if the taxpayer has not yet filed their 2017 return?When does a municipality have to respond with taxpayer information if they do not receive notification from a taxpayer, but the taxpayer is listed on the opt-in report sent by the Department? Will there be any penalties to the municipality?What should a municipality do if the taxpayer information they supplied to the Department changes due to changes made to prior year returns?If a municipality fails to comply with the reporting requirements in 718.80 and the Department withholds fifty-percent from the amount of payment due to the municipality, when will the municipality be made whole?Does the Ohio Business Gateway differ for taxpayers filing with the Department versus those filing with the municipalities?Should taxpayers who have opted-in with the Department continue to make payments to third party administrators?Will the Department charge a penalty for failure to file and/or remit taxes?If a taxpayer opts-in with the Department for taxable year 2018, but makes a 2018 estimated payment to the municipality, how should the municipality handle the payment?How will the Department handle payments made by a taxpayer for years prior to opt-in?How will municipalities receive their distributions?Can the Department send municipal net profit tax distributions to third party administrators?What state fund is used to account for municipal net profit taxes?Will municipalities earn interest on the net profit tax revenue?Will reports go to the municipality or third-party administrators?What information is provided in semi-annual report sent to the municipalities?Is the opt-in report available online?Will the municipality be able to electronically transfer taxpayer information in the future?Will municipalities receive copies of the returns filed with the Department?How much will the Department charge for administering the municipal net profit tax on behalf of my municipal corporation?What service is the Department providing for the 0.5% administrative fee?When the Department deducts the fee, do you show who the deduction gets applied to?Does the taxpayer pay the administrative fee in addition to the tax?What can I do if my municipal corporation is party to a tax-sharing agreement?Who do municipalities refer opt-in taxpayers to that need help with the municipal net profit tax?How will the Department identify new taxpayers that should be filing a net profit return?What is the Department's process for collecting delinquent payments?How does the municipality inform the Department of delinquent accounts?What if a municipality is in possession of information that may result in additional tax liability?How many full-time staff are assigned to the audit of net profit returns?How many staff members does the Department have dedicated to the review and accumulation of data and distribution reports?How can I stay informed about updates pertaining to the municipal net profit tax?What is the state-administered municipal net profit tax?How will the state-administered municipal net profit tax work?How can I contact the Department of Taxation with questions about the municipal net profit tax?Who can opt-in for the state-administered municipal net profit tax?What is the first tax year I can opt-in for the state-administered municipal net profit tax?How can I opt-in for the state-administered municipal net profit tax?When can I opt-in for the state-administered municipal net profit tax?How do I register with the Department of Taxation?I registered for the municipal net profit tax, what is my account number and when will I receive a registration confirmation?How much does it cost to register with the Department of Taxation?What identification number do I use if I do not have a FEIN?How do I notify a municipal corporation that my business opted-in with the state?How long am I bound by an election to opt-in?Can I opt-in with the state to file a return for some municipal corporations and continue to file directly with the city for other municipal corporations?How do I determine the municipal corporation in which my business is located?What are the due dates of estimated payments?What are the due dates of estimated payments if I have a short taxable year?What is the minimum amount of tax due that may require an estimated payment?Do I have to make a payment when I file my tax return?How do I file and pay?When is the return due?Can I request an extension for filing my tax return?Can I file a consolidated net profit tax return?If I elected to file a consolidated return in a municipal corporation prior to opting-in with the Department, must I continue to file a consolidated tax return? Can I file a consolidated tax return in one municipal corporation and on a separate basis in another municipal corporation? What is apportionment?How do I request alternative apportionment?What if I have a special filing agreement with a municipal corporation?I am a tax preparer and several of my clients have opted-in. Will I be able to upload their tax returns directly from the tax package I use, or will I need to key the information into the Ohio Business Gateway?What is a JEDD or JEDZ?What do I do if I change my taxable year?What if I am a new business?What if I begin doing business in a new municipal corporation in the middle of the year?How do I request a refund?What will happen to my credit carry forward from my last return filed with the municipal corporation?What if my payment is late?How long must I maintain my tax records before they can be destroyed?What is an assessment?How long do I have to pay an assessment?How do I contest an assessment?If I file an appeal, must I drive to Columbus for the hearing?If I opt-in for the state-administered municipal net profit tax, will I still be required to comply with requests for information and pay bills and assessments issued by municipal corporations or third-party administrators?Will the Department offer a voluntary disclosure program for the municipal net profit tax? What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?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?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?Is the employer’s banking information stored online when they file electronically?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?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?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?As an employer, how do I file and pay the Ohio employer withholding tax?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?Can I provide more than one email address for registration? Can this be a distribution email?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Is the employer’s banking information stored online when they file electronically?Does the Ohio Business Gateway (OBG) store my banking account information?What if I have paid the incorrect amount of Ohio withholding tax by EFT?My bank has notified me that my payment was not honored. What should I do?Can I pay my employer withholding tax by using a credit card?Ohio IT K-1 FAQs I have a question about municipal (city) income tax withholding. Who may I contact?
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