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 transfer an Ohio Opportunity Zone Investment Credit certificate?

Only the person named on the Opportunity Zone Investment Credit certificate is eligible to transfer the credit certificate. The credit must be unclaimed. The certificate can only be transferred once. A taxpayer who receives a transferred credit certificate cannot subsequently transfer it to anyone else, including back to the transferor.

See R.C. 122.84(E).