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 Nonbusiness income?

ORC 5747.01(C): “Nonbusiness Income” means income that is not business income and could include… 

  • Compensation / guaranteed payments made from PTEs to less than 20% owners
  • Compensation paid from sole proprietorships
  • The following items if NOT received in the ordinary course of a trade or business operation:   

  Royalties from real or tangible property

  Rents from real or tangible property

  Capital gains 


  Dividends and distributions

  Patent, copyright royalties