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.

Can I apply my current year overpayment towards my future year tax liability?

Beginning with 2017 filing year, amounts in excess of taxes imposed, after accounting for estimated payments and tax credits will be refunded.  Credit balances will no longer be carried forward to the next taxable period.