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 should a full-year nonresident of Ohio report the items listed in Section 1, Part B of the IT NRC?

Income listed in Section I, Part B of the IT NRC can only be allocated to Ohio if it was earned while you were a resident of Ohio. Therefore, full-year nonresidents do not need to report any of the income listed in Section I, Part B of the form. These types of income have no impact on the calculation of your nonresident credit.