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.

What is an investment pass-through entity?

An investment pass-through entity is a pass-through entity that has at least:


1) 90% of its gross income from intangible sources, including distributive shares of income from other pass-through entities, and


2) 90% of its net book value classified as intangible assets. 


For more information on investment pass-through entities, refer to the IT 1140 Pass-Through Entity and Trust Withholding Tax Return instructions and R.C. 5733.401