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 I elected to file a consolidated return in a municipal corporation prior to opting-in with the Department, must I continue to file a consolidated tax return?

Yes. The binding five-year period created by an election to file a consolidated return or an election to discontinue filing a consolidated tax return is binding on the Department whether the election was made with the municipal corporation or with the Department.  Any elections made with a municipal corporation carry over to the administration of the tax by the Department.