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 PTE interest income taxable to Ohio if the individual investor is a nonresident individual?

Yes. Generally, PTE interest income is business income which is apportioned to each state in which the PTE does business, rather than completely allocated to each nonresident individual’s state of residency.

Tax Forms