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 claim the annual $1 million exclusion?

Quarterly Taxpayers. Beginning in calendar year 2013, each taxpayer may exclude the first $1 million dollars of taxable gross receipts for a calendar year. Calendar quarter taxpayers shall apply the full exclusion amount to the first calendar quarter return for that calendar year and may carry forward and apply any unused exclusion amount to subsequent calendar quarters within that same calendar year.

For calendar year 2012 and prior, the $1 million exclusion will be taken in increments of $250,000 quarterly. Any unused portion of the quarterly $250,000 exclusion can be carried forward for up to three consecutive quarters (which can extend past the calendar year). If a taxpayer becomes subject to and registers for the CAT after the first quarter return is due, the taxpayer will claim all taxable gross receipts for that calendar year in the subsequent quarter. That taxpayer will take the total amount of the exclusion that would have been accrued to date on that quarterly return.

Annual Taxpayers. The $1 million exclusion is taken on the annual return.