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 live outside of Ohio and won a prize in the Ohio Lottery. They took out Ohio withholding tax. Why do I have to pay Ohio tax?

Ohio Revised Code section 5747.062(A) requires the Ohio Lottery Commission to withhold Ohio income tax on every lottery prize payment that equals $5,000.00 or more regardless of the winner's state of residency. The lottery prize recipient must file the applicable Ohio income tax return, Ohio IT 1040 or Ohio IT 1041, calculate their tax due on the Ohio income, and claim the tax withheld by the Lottery Commission against the amount of Ohio income tax that is due.