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 a part-year resident or nonresident allocate the Business Income Deduction for purposes of calculating their nonresident credit?

The Business Income Deduction can only be allocated against business income. Use Ohio form IT NRC to determine the proper allocation of your business income and the Business Income Deduction.