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.

Where do I report my non-Ohio income on form IT NRC?

Non-Ohio income should not be reported on form IT NRC. Instead, form IT NRC uses the taxpayer’s Ohio portion of their Ohio adjusted gross income to determine their nonresident portion of Ohio adjusted gross income. Thus, taxpayers are only required to report their Ohio-sourced income on form IT NRC.