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.

How does the Business Income Deduction impact the calculation of school district income tax?

The deduction is used to reduce taxable business income on the Ohio income tax return and cannot be used to reduce school district taxable income for those who reside in a traditional tax base school district. Therefore, taxpayers who claim the Business Income Deduction on their Ohio return and reside in a traditional tax base school district must add back the deduction amount on their Ohio SD 100 school district income tax return. For those who reside in an earned income base tax school district, there is no similar add back of this deduction.