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 tax records do I need to keep?

You must be able to support all items listed on your return. The Department of Taxation recommends you keep a copy of the following individual and school district income tax records:

  • Income tax returns and schedules;
  • Wage and income statements;
  • Supporting documentation; AND
  • Payment records.

You should keep these records for at least 4 years from the later of the filing due date or the date you filed the return. In some instances, you may want to retain certain tax records for longer than 4 years.

See R.C. 5747.17.