Information Release

IT 1997-01 - Withdrawal of Special Instructions - October 31, 1997

The Tax Commissioner has withdrawn all previously issued special instructions. Set forth below is a list of those instructions:

  1. Application of corporate franchise tax to domestic international sales corporations.
  2. Supplemental instructions for fiscal year taxpayers with a fiscal year ending in the calendar year 1972 only.
  3. Completed contract and installment method of accounting.
  4. Ohio declaration of estimated individual income tax returns.
  5. Corporation franchise tax capital gain or loss valuation limitation.
  6. Income tax beneficiaries of estates and trusts.
  7. Income tax credits.
  8. Military personnel income tax.
  9. Corporation franchise tax consolidated returns.
  10. Corporation franchise tax net operating loss deduction.
  11. Filing of personal income tax returns.
  12. Corporation franchise tax treatment of DISC income.
  13. Personal income tax -- employee's withholding exemption certificate (Form IT-4).
  14. Personal income tax -- withholding on supplemental compensation.
  15. Corporation franchise tax -- amendment, change or alteration of corporation's federal income tax return.
  16. Income tax -- discontinuance of certain Ohio information returns.
  17. Personal income tax -- joint filing requirements and qualification for the joint filing credit.
  18. Personal income tax -- elimination of $3,000 maximum personal and dependency exemption.
  19. Corporation franchise tax adjustment to net income for foreign technical services.
  20. Corporation franchise tax -- apportionment formula business done factor and sales factor.
  21. Corporation franchise tax -- net income and net worth apportionment methods for interstate transportation companies.
  22. Personal income tax -- computation and application of exclusion for lump sum retirement income distribution.

Ohio Department of Taxation
Income Tax Audit Division
1030 Freeway Drive North
Columbus, OH 43229