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 combined the amended income tax return forms (formerly IT 1040X and SD 100X) into the Ohio IT 1040 and SD 100 returns?

This change will increase convenience for taxpayers filing an amended return. Until tax year 2015, amended returns were required to be filed on a paper return, and refunds were only issued using a paper check. By incorporating the amended return into the Ohio IT 1040 and SD 100 forms, taxpayers will be able to file amended returns electronically and receive refunds as a direct deposit made electronically to their bank account. This will speed up processing and the delivery of refunds. In addition, tax preparation software will allow the amended return, as part of the 2015 or 2016 form, to be filed electronically rather than as a paper return as was required in the past.