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.

I'm due a refund. Do I still need to file an Ohio income tax return?

Yes. Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file. Examples of Ohio-sourced income include, but are not limited to, the following:

  • Wages earned in Ohio (note: see Exception, below);
  • Ohio lottery winnings;
  • All Ohio casino gaming winnings;
  • Income or gain from Ohio property;
  • Income or gain from a sole proprietorship doing business in Ohio; and
  • Income or gain from a pass-through entity doing business in Ohio.

Exception: A full-year nonresident living in a border state does not have to file if the nonresident’s only Ohio-sourced income is wages received from an unrelated employer.

If you do not file a tax return but are required to do so, you are subject to a penalty of up to five hundred dollars. This penalty can be applied against your refund. If your refund is less than five hundred dollars, you may be billed for the difference.