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.

Do I need to respond to the notice?

It is important that the taxpayer respond to us in writing in all cases. If the taxpayer does not support their claim for the credit with the appropriate documentation, we may change their return by disallowing the credit and bill the taxpayer(s) for any tax due and the appropriate interest. Also, if the taxpayer now asserts that the credit should not have been claimed or has knowledge of, or is aware of, any information as to why their preparer may have falsely claimed this credit, please have them send the information to us in writing.