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.

Who should file IT 4708 Pass-Through Entity Composite Income Tax Return, and who should file Ohio IT 1140 Pass-Through Entity and Trust Withholding Tax Return?

The PTE files an IT 4708 and pays the tax on behalf of all qualifying investors other than C corporations, for those who elect to be included on the return. The PTE must file an Ohio IT 1140 and withhold the tax for qualifying investors that cannot or will not authorize the PTE to file an IT 4708 on their behalf.  See chart below for a comparison of the two returns.

IT 1140 table