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 IRS section 199 domestic production deduction reduce Ohio’s small business deduction?

Yes - the Domestic Production Activities Deduction (DPAD) should be reported on line 9d.