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 do I request alternative apportionment?

If the three-factor apportionment formula does not fairly represent the extent of your business activity in a municipal corporation, you may request, or the tax commissioner may require, that you use an alternative apportionment method involving separate accounting, the exclusion or inclusion of one or more factors, or a modification of one or more factors. You must request alternative apportionment in writing along with a tax return, timely-filed appeal of an assessment, or timely-filed amended tax return. In the event the Ohio Business Gateway is unable to accommodate your requested alternative apportionment formula, you must file a paper return along with a request detailing your chosen apportionment method and an explanation as to why your method more fairly represents the extent of your business activity in a municipal corporation. Please contact the Department at 1-844-238-0403 for more information.