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 a refund?

You may request a refund by filing an Application for Municipal Net Profit Tax Refund (form MNP-REF) within three years after the date of the payment of tax.  This form will be available at when the Department begins accepting payments in February 2018. If an overpayment is shown on an original tax return, it will be processed as a refund request and no additional form is required to be filed. However, if an overpayment is shown on an amended tax return, you must file an application for refund and provide supporting documentation. Note that the Department may only process and issue refunds for tax years for which you’ve opted-in with the Department and for payments made to the Department and may not process refund requests for payments made directly to a municipal corporation.