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 an amended return is filed with the IRS which decreases the Federal Adjusted Gross Income, changes the filing status, or increases the exemptions, should an amended IT 1040/SD 100 return be filed at the same time?

No.  Please wait until the IRS has accepted the amended federal return first before sending in the amended IT 1040/SD 100 return.  After receiving an acceptance letter and/or an additional refund check from the IRS, send a copy of those documents with the amended IT 1040/SD 100 so ODT can process the return.

Additionally, If the IRS makes changes which affect the federal adjusted gross income, the number of exemptions claimed or the filing status, you must file an Ohio amended individual income tax return, within 60 days of the IRS change. Use form IT 1040X for tax years prior to 2015.

For 2015 and forward, use the form IT 1040, check the box to indicate the filing of an amended return and also include form Ohio IT RE, Reasons and Explanation of Corrections.

You can obtain all forms from any of the following:

The Ohio Department of Taxation Web site at Tax Forms.

Call 1-800-282-1782 and request the form be faxed or mailed to you.