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.

Are the Ohio Schedule A adjustments for section 168(k) bonus depreciation and section 179 depreciation expense included as business income on the IT BUS?

No, these items are personal income tax adjustments claimed on an individual’s Ohio income tax return. As such, they are not considered items of business gain or loss and are not included in the calculation of business income on the IT BUS.