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 PTE originally filed an IT 1140 for a taxable year, can the PTE go back later and amend this IT 1140 for the same taxable year and file an IT 4708 in its place?

Once you've chosen to file the IT 1140, you can NOT amend that IT 1140 and replace it with an IT 4708. See R.C. 5747.42(A)