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.

Can I opt-in with the state to file a return for some municipal corporations and continue to file directly with the city for other municipal corporations?

No.  If you register with the Department for the municipal net profit tax, the registration applies to all municipal corporations in which you are subject to the municipal net profit tax.  Only one return will be filed, with the Department, for all municipal corporations and all payments will be made to the Department.