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.

What is a financial institution?

A "financial institution" is a bank organization, a holding company of a bank organization, or a nonbank financial organization. If two or more entities are consolidated for purposes of filing a FR Y-9 or call report, then a "financial institution" consists of all entities included in the FR Y-9 or call report.