Information Releases - Ohio Income Tax

Ohio Income Tax Information Releases

Individual Income Tax Last Reissued Originally Released
IT 2016-01 – Guidance Relating to an Equity Investor’s Apportionment of a Gain from the Sale of a Closely-Held Business (R.C. 5747.212) December 2017 October 2016
IT 2015-02 – Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post-2014 Taxable Years December 2017 September 2015
IT 2015-01 – To Rescind Information Release IT 2013-01 and Provide Guidance for Taxpayers Filing a Joint or “Married Filing Separately” Federal Income Tax Return- Issued July 2, 2015 December 2017 July 2015
IT 2008-02 - Military Taxpayer Guide to Taxable Income and Deductions November 2009 October 2008

IT 2007-08 – Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post-2006 Taxable Years

December 2017 December 2007

IT 2006-01 – Estimated Payment Allocation Process

December 2017 March 2006

IT 2002-01 – "Combat Zone" Designation and Impact on Ohio Income Tax and School District Income Tax Returns

December 2017 February 2002

IT 2001-01 – Nexus Standards

January 2014 September 2001

IT 1996-01 – Federal Law Preempting State Taxation of Retirement Plan Income

December 2017 March 1996

IT 1992-01 – Exempt Federal Interest Income

December 2017 January 1992

Employer Withholding Tax

Last Reissued Originally Released
EW 2015-01 – To Rescind Information Release EW 2013-01 and Provide Guidance for Employers Providing Benefits to Employees Who are Married- Issued July 2, 2015 December 2017 November 2014
EW 2014-01 - Electronic Filing Requirement Change- Effective January 1, 2015 December 2017 November 2014

EW 2001-01 – Proper Completion of Form IT-4

December 2017 August 2001

Archive of Superseded Income Tax Information Releases
The Information Releases contained in this section have either been superseded by later releases or are now part of the FAQ section of the Department’s website. They are archived here for historical and/or reference purposes ONLY.

Filing Guidelines for Taxpayers Filing a Joint or “Married Filing Separately” Federal Income Tax Return With Someone of the Same Gender December 19, 2013 Oct 11, 2013

Ability to File Form  IT1040 When an Individual Investor is Included in an IT 4708 Composite Return
(NO LONGER EFFECTIVE AS OF 12/31/2012)

  August 2011
Individual Income Tax / Pass-Through Entity Tax: HB 59 Modifications Impacting Taxpayers Subject to Ohio Income Tax   July 31, 2013

Announcement of Direct Deposit Options for Ohio Income Tax Refunds

  October 2010

Announcement of Ohio Offshore Voluntary Disclosure Program

  December 2009

Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties

January 2009

August 12, 2008

Medical Care Expense Deduction - - ORC section 5747.01(A)(11)

  March 8, 2000

Personal Income Tax: Residency Guidelines -- Tax Imposed on Resident and Nonresident Individuals

  January 2007

Required Tax Preparer Use of Electronic Filing for Tax Year 2009 Ohio Individual Income Tax Returns

  July 2009

Sales Factor Situsing Revisions

  April 19, 2004

Personal Income Tax Information Release: Net Operating Loss Carryback Five-Year Rule

  August 12, 2002

Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax

  March 2006

Income and Franchise Tax Updates, December 2004

  December 30, 2004

Recent Federal Law Change Affecting Military Servicemembers Requires Modification To Year 2003 Ohio Income Tax Return

  February 2004

ESBT Audit Initiative

  July 3, 2002

Grantor Trust Provisions Take Precedence Over ESBT Provisions

  January 19, 2000

Revisions to May 6, 1996 Information Release

  June 18, 1996

Alternative 20% Credit

  May 7, 1996

Examples setting forth the Division's interpretation of Ohio Revised code sections 5733.33 and 5747.31, "Second Credit for Purchases of New Manufacturing Machinery and Equipment."

  May 6, 1996

Second Credit for Purchases of New Manufacturing Machinery and Equipment

  September 22, 1995

Newly-enacted Investment Tax Credit Law

  October 14, 1994

Guidelines for Employers Providing Benefits to Employees Married in a Jurisdiction That Recognizes Same-Gender Marriage

  November 14, 2013
Forms Mailings Discontinued   December 2011

Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

July 2005

June 2009

July 31, 2002

Ohio and SDIT Withholding Payment and Filing Schedule Compensation Paid During the Year

   October 20, 2000

Ohio and SDIT Withholding Payment and Filing Schedule

  September 30, 1999

Changes to Ohio's Withholding Tax Law

  September 15, 1995
Guidelines for Employers Providing Benefits to Employees Married in a Jurisdiction That Recognizes Same-Gender Marriage   November 14, 2013
Filing Guidelines for Taxpayers Filing a Joint or “Married Filing Separately” Federal Income Tax Return With Someone of the Same Gender  December 19, 2013 October 11, 2013

Military Taxpayer Guide to Taxable Income and Deductions

  October 17, 2008

Announcement of Grace Period for Paying Certain Ohio Income Tax Amounts and Interest Without Penalties

November 2008 August 12, 2008

Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years

July 2008 December 2007

Personal Income Tax: Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Post - 2006 Taxable Years

  December 2007

Personal Income Tax: Nonresident Married Filing Jointly

    September 2006

Newly-enacted law preempting state income taxation of retirement plan income

  March 11, 1996

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