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.

Does net royalty income reported on Schedule E qualify for the deduction?

Yes, to the extent it is business income and not otherwise deducted or excluded in computing Ohio Adjusted Gross Income for the taxable year.