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 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?

Yes, an IT WAIVER form is required any time a paid-preparer prepares a paper return for a client