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 affect the Ohio Resident Credit taken by Ohio residents who have business income taxed by other states?

Resident taxpayers may allocate their Business Income Deduction against any Ohio business income first. Any remaining portion of the deduction should be allocated against the non-Ohio portion of business income. Non-Ohio business income included in the portion of Ohio adjusted gross income taxed by another state should be reduced by that remaining portion of the deduction and the reported tax paid should be reduced accordingly.

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