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 on my current year's return?

No. Under Ohio law, 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 can amend that year to make the required addback, and then subsequently take the appropriate deduction