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.

How do I report income from an Ohio IT K-1 on the IT NRC?

If you received an Ohio IT K-1 from a pass-through entity in which you are an investor, you do not have to complete a Section III for that entity. Instead, you can check the box(es) in Section II and attach the IT K-1(s) to your IT NRC. You must report the corresponding amounts from the IT K-1 in columns B and C of Section II as follows: