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 the residency of the trustee determine the filing requirement for the trust when filing the IT 1041 Fiduciary Income Tax Return?

No. The residency of the beneficiary, the source of income and other factors determine the residency of the trust and its filing requirements.