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.

How long am I bound by an election to opt-in?

The election to opt-in is binding for one tax year at a time.  However, the election will automatically renew unless the taxpayer notifies the Department and the municipal corporations in which it is subject to tax that it is terminating the election.  The taxpayer must terminate the election by the first day of the third month of the taxpayer’s taxable year.