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.

Is the Business Income Deduction only available on Ohio-sourced business income?

No. Taxpayers no longer need to apportion their business income when calculating the deduction. The deduction is based on all business income regardless of source.