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. Can I still take the deduction in my current year's return?

No. The deduction is only available for amounts that you actually added back in a prior year. However, if the prior year is still in statute, you should file an amended return for that tax year to make the required addback, and then take the appropriate deductions in subsequent tax years. See R.C. 5747.01(A)(21).