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.

Does reclassifying PTE wages as business income to a 100% owner disqualify those wages from the taxpayer taking the joint filing credit if it is their only source of income?

Yes. If those amounts are fully deducted on Schedule A then they are not included in the OAGI. Both taxpayers on a joint return must have at least $500 included in the OAGI respectively to take the joint filing credit.