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.

If a taxpayer sends opt-in notification to a municipality for which it does not have a filing requirement, how should the municipality respond to the Department?

Please complete form MNP-TTI - Municipal Net Profit Tax Transfer of Information and send it back to the Department indicating the taxpayer did not have a filing requirement in your municipality.  If the municipality takes no action, it may receive follow up requests from the Department for the taxpayer's information, as the Department obtains the list of municipalities from the taxpayer.