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 the deduction for self-employment retirement plans page 1 of federal form 1040 impact the deduction on the Ohio return?

Yes, see schedule IT SBD Part 1B, 9a – Deductions from Business Income – as a factor in calculating net business income to compute the Small Business Investor Income deduction.