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.

Is the Ohio IT K-1 mandatory?

While the Ohio IT K-1 is the preferred form of the Department, it is not currently mandatory.  However, manufactured K-1 “equivalents” sent as attachments are often incomplete or difficult to follow.  This can lead to follow up requests for information and billings that otherwise could have been avoided.  The Ohio IT K-1 offers clear, concise, and easy to follow reporting of information needed by the taxpayer and the Department.