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 should a part-year resident or nonresident allocate the Business Income Deduction on the Ohio form IT NRC for purposes of calculating their nonresident credit?

The Business Income Deduction should be allocated against the Ohio portion of business income first. Any remaining portion of the deduction should be allocated against the non-Ohio portion of business income. The deduction cannot be allocated against nonbusiness income.