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.

How can an indirect investor, who is otherwise exempt from Ohio income tax, obtain a refund on an erroneous tax paid/withheld by an operating Pass-Through Entity?

The Operating PTE must file an amended return, within the applicable statute of limitation, to request a refund on behalf of the indirect investor, for tax paid that represents income that has flowed through to the investor. The PTE should include a statement that it has an indirect exempt investor in its ownership chain and include an organization chart and Ohio IT K-1s to show the flow of ownership and income from the Operating PTE to the exempt investor.

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