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 is required for filing a successful declaration of estimated payments?

The following are helpful guidelines to consider when filing a declaration:

  • Accurate estimated annual tax liability
  • Proper accounting of state credit carryforwards (CCFs) vs. municipal credit carryforwards (CCFs)
  • Filing with the proper entity (Gateway – Ohio Taxation – Municipal Net Profit Tax)
  • Only removing municipalities mid-year if no estimated annual tax liability