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.

Is a PTE subject to filing the Ohio IT 1140 if all nonresident individual investors file IT 1040 individual income tax returns?

Yes. Ohio law does not provide any exemption to the PTE’s filing requirements, even if each investor is currently filing the Ohio IT 1040. 

Tax Forms