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.

Who is eligible to claim an Ohio Opportunity Zone Investment Credit?

Only taxpayers who are individuals, pass-through entities, or trusts may claim the Opportunity Zone Investment Credit. Additionally, if the credit certificate is issued to a pass-through entity, the pass-through entity’s direct or indirect investors may claim their proportionate or distributive share of the credit against their income tax liability.

See R.C. 122.84(B) and 122.84(C).