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 you please provide the list of reciprocity states?

The five reciprocity states that share a border with Ohio are Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia.