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 long must I maintain my tax records before they can be destroyed?

Under most circumstances, you are required to keep records for four years from the date that the tax is due or the date that the taxes were filed, whichever is later. (See Information Release CAT 2006-09, Records Retention Requirements).