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.

Should I include federal "above the line" deductions taken on the Federal 1040 (e.g. self-employed health insurance or retirement contributions) of Ohio Schedule A adjustments (e.g. bonus depreciation addback or deduction) on the IT BUS?

These deductions do not constitute “business income” and thus should not be included on the IT BUS. They are adjustments claimed on an individual’s personal return, and are not items of business gain or loss. See R.C. 5747.01(A)(31) and 5747.01(B).