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 the difference between the tax year and the taxable year?

The tax year is the report year in and for which the tax is paid. The taxable year is the calendar year preceding the year in which an annual report is paid.