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 does a business file outstanding reports?

Any entity, that was subject to the corporation franchise tax for tax year 2013 or prior, who failed to file a report for that tax year must still file a report for the outstanding period(s). If you have any questions regarding these filing requirements, please contact the Corporation Franchise Tax Division at (888) 405-4039.