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.

If a nonresident individual invests in several Ohio PTEs, can the nonresident individual be included in an IT 4708 for some PTEs and included in the IT 1140 for other PTEs?

Yes. Each PTE can file the IT 4708 and/or the IT 1140.  The same individual can be included on an IT 1140 for one PTE and elect to be included on the IT 4708 for another PTE.  Note: the individual investor is required to file an IT 1040 if Ohio-sourced income has been reported on one or more IT 1140(s).