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 a qualifying investor?

A qualifying investor is any qualifying pass-through entity investor other than the following:

 

Pension plans or charities; publicly traded partnerships; colleges or universities; public utilities in Ohio that are required to pay Ohio gross receipts excise tax; insurance companies, fraternal corporations, and more; real estate investments trusts (REITS) and C corporations.  This list is not exhaustive.

 

For more information on who/what is a qualifying investor, refer to page 2 of the IT 1140 Pass-Through Entity and Trust Withholding Tax Return instructions and R.C. 5733.40(I).

 

What is a qualifying investor?

A qualifying investor is any qualifying pass-through entity investor other than the following:

 

Pension plans or charities; publicly traded partnerships; colleges or universities; public utilities in Ohio that are required to pay Ohio gross receipts excise tax; insurance companies, fraternal corporations, and more; real estate investments trusts (REITS) and C corporations.  This list is not exhaustive.

 

For more information on who/what is a qualifying investor, refer to page 2 of the IT 1140 Pass-Through Entity and Trust Withholding Tax Return instructions and R.C. 5733.40(I).

 

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