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.

Why has ODT consolidated tax forms?

Beginning with the 2015 filing year, the Ohio IT 1040, IT 1040EZ and IT 1040X amended forms were consolidated into one form, the Ohio IT 1040. Likewise, the Ohio SD 100 and SD 100X were also consolidated into one form, the Ohio SD 100. To amend the return, taxpayers may simply mark "Yes" on the amended return checkbox on page 1. Consolidating these forms allows ODT to operate more efficiently by creating a system that manages income tax processing with two tax forms instead of the many forms used in years past.