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 legal authority does the State of Ohio have for using the days-worked method of compensation allocation?

The "Days Worked Method" is the predominant method used to allocate compensation among states. The Supreme Court of Ohio has endorsed the “Days Worked” (or duty days) method which “comports with due process and ensures that the tax collected is not disproportionate to the income received for work" performed. See Hillenmeyer v. Cleveland Bd. Of Rev., 2015-Ohio-1623.