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.

I failed to make the required addback in a previous year. Should I make the addback on my current year's return?

No. The addback must be made in the year the bonus depreciation was recognized for federal tax purposes. If the tax year in which you should have made the addback is still in statute, you should file an amended return to properly addback the depreciation. See R.C. 5747.01(A)(20).