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 transfer my Ohio Opportunity Zone Investment Credit certificate to another taxpayer?

After receiving the Opportunity Zone Investment Credit certificate from the Development Services Agency (DSA), a taxpayer must submit the following documentation to the Department of Taxation in order to transfer the credit certificate:

After submitting the required documentation to the Department, the transfer will be considered complete. If there are any issues with the transfer, the Department will promptly reach out to the transferor and/or transferee for additional documentation and/or clarification.