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.

Is Form FT 1120S (Notice of S Corporation Status) required after tax year 2009?

No. Administrative journal entries waived the filing requirement for S corporations for tax years 2010 through 2013 (based on taxable years ending in 2009 through 2012) and the tax is repealed for tax years 2014 and thereafter.