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.

Who is required to make these depreciation adjustments?

The following persons are required to make Ohio’s depreciation adjustments on their tax return:

  • Individual income taxpayers (on form IT-1040),
  • Individual school district income taxpayers (on form SD-100),
  • Trust and estate income taxpayers (on Ohio form IT-1041),
  • Pass-through entity taxpayers (on form IT-4708) and qualifying entities (on form IT 1140)

Such adjustments are required by R.C. 5747.01(A)(20), 5747.01(S)(14), and/or 5733.40(A)(5).