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.

Are municipalities notified if a taxpayer terminates its election to file with the Department?

Taxpayers that wish to opt-out of administration by the Department must notify the tax commissioner and each municipal corporation in which the taxpayer conducted business during the previous taxable year of its termination of election.  This notification shall be made on or before the first day of the third month of any taxable year.