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.

Can this deduction be taken twice – both by the entity and the investor?

No. Language in the bill limits the deduction to the investor/owner and precludes an entity from taking the deduction.