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 forms must be filed?

If you have tangible personal property physically located in only one Ohio county, complete form 920 – County Return of Taxable Business Property, and Form 921 – Ohio Balance Sheet, in duplicate. If you have personal property physically located in multiple Ohio counties, file form 945 – Inter-County Return of Taxable Business Property and Form 921 – Ohio Balance Sheet. Other forms may also be required, depending on specific circumstances of an individual business. No return is required to be filed if the total listed value reported is $10,000 or less.