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 to Ohio residents?

No. The deduction is available to any taxpayer filing the Ohio IT 1040 who has business income included in their federal adjusted gross income, regardless of residency.