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.

How should I complete Part 4 of the IT BUS?

You must list each source of business income, along with your direct/indirect ownership percentage, on Part 4 of the IT BUS. If your ownership percentage changed, list the highest percentage owned at any point during the tax year. 

If the source is a sole proprietorship, enter 100% as your ownership percentage.

If you are filing a joint return and both spouses owned the same business, list the business twice along with each spouses’ respective ownership percentage.