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.

What is an assessment? How long do I have to pay this assessment?Can I make payments? What is your mailing address? I am trying to make a purchase and my credit report shows a tax lien, why?I am in bankruptcy. Why did you issue the billing? What is the Attorney General's office address and telephone number? How do I contest the assessment?Why was the assessment issued? What do I do if my letter indicates a Refund Offset? My federal and state tax refunds were both offset/withheld by the Attorney General's Office for the same assessment. This will overpay the balance due on the assessment, who is responsible for refunding any overpayment? What is an Offer in Compromise and how might it help me pay off the delinquent taxes I owe?Why have I received a Variance Billing Notice VRAT0001?Why have I received a Non-Remittance Billing Notice NRAT0001?Why have I received a Corporate Franchise Tax Discrepancy Notice ID #173Why have I received an Activity Notice ANAT0001?Why have I received a Delinquency Notice DQAT0002?Why have I received an Activity Notice AVAT0001?I have paid a certified withholding tax assessment in full, but the assessment still shows outstanding on a credit report. How do I get the certified assessment cleared up?Our company recently received a bill; how do we pay the bill?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio Business Gateway (OBG)?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?Is the electronic bulk filing mandated for payroll service providers?If so, is there a client size that will dictate this mandate? (Example, if we have 100 or more employers, etc.)I tried to register [Bulk Filer Company Name] on the Ohio Business Gateway (OBG) and found out that there is an account already established for our own purpose, but not for bulk filing for our clients. Do I need to create another account or do we have to use the same one that already exists?I created a username and password for [Bulk Filer Company Name] on the Ohio Business Gateway (OBG). What is the next step for registration?Can I provide more than one email address for registration? Can this be a distribution email?How can I reflect credits and overpayments in the bulk file format? How many casino locations are in Ohio? What taxes are the casinos subject to and who is responsible for paying? What is the Gross Casino Revenue Tax and how is it calculated? When are Gross Casino Revenue Tax returns due?How much tax revenue is collected and where does it go? Who administers the video lottery terminals ("VLTs") located at Ohio race tracks? Will the casino withhold any amounts from my winnings for Ohio income taxes?Who is responsible for regulating the casino facilities? How are the casino gaming figures reported by the Ohio Casino Control Commission different than the gross casino revenue tax figures reported by the Department of Taxation?Are the gross casino revenue tax distributions consistent with estimates previously produced? What is the cost of a wholesale or retail cigarette dealer's license?Where do I get wholesale or retail cigarette dealer's licenses? How can I get further information? What are the minimum selling prices for cigarettes?How do I know if the cigarettes I am selling are legal for sale in Ohio and if the manufacturer I am purchasing from is a Participating Manufacturer of the Tobacco Settlement Agreement? How do I find a list of all licensed manufacturers and wholesalers? Can a retailer purchase from a wholesaler not listed on the Department of Taxation’s Web site? Can a licensed wholesale dealer purchase from a manufacturer not on the Department of Taxation's Web site? Do I have to file a return or schedule even if I don’t have any purchases? Is there anything that I must do if I decide to no longer do business after receiving a license? What is the general cost of declaring a value with a third-party carrier?What if the face value of my order exceeds my third-party limits?Can I obtain third-party insurance?Can I pick up my cigarette tax stamp order from the Department?What is the Commercial Activity Tax ("CAT")? When did the CAT start? How can I contact the Department of Taxation with questions about the CAT? Who is subject to the CAT? Who is not subject to the CAT? Why was a “dealers in intangibles that pays the Ohio dealers in intangibles tax” removed from the list of excluded persons?How do I register?Is there a penalty if I do not register timely?What identification number do I use if I do not have a FEIN or a SSN? Is there an annual renewal fee for my CAT account? What is a Consolidated Elected Taxpayer? What is a Combined Taxpayer?What out-of-state persons are required to register and remit this tax?How often am I required to file? What are the tax rates for the CAT? When are the tax returns and minimum tax due?How much do I owe for the annual minimum tax?How do I claim the annual $1 million exclusion? What happens if I fail to file my return or pay the tax? If I register to file a tax return quarterly, but do not have any tax liability for that period, must I still file the return? I am registered as a CAT taxpayer and my taxable gross receipts will be below $150,000 for the calendar year. Do I have to pay the minimum tax for that calendar year? What do I need to do to make a correction to a tax return that has been filed?Can I pass the CAT on to my customers?Is any of my taxpayer information available to the public? Are "gross receipts" and "taxable gross receipts" the same? What receipts are excluded from gross receipts?At what time is it determined that I have a taxable gross receipt to report?If I go out of business or need to cancel my account, what are my requirements?How long must I maintain my tax records before they can be destroyed?I am unable to determine actual taxable gross receipts in order to timely file my returns. May I make estimated quarterly payments? I registered as an annual taxpayer and my receipts for the calendar year now exceed the $1 million threshold. When and how do I become a quarterly taxpayer? Do I need to pay CAT on those gross receipts received from sales to customers where the tangible personal property was shipped outside Ohio?Does the Ohio Department of Taxation (ODT) offer a voluntary disclosure program for the CAT? When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?What is changing?When does this change take effect?Are businesses with less than $150,000 now required to pay CAT?Isn’t this a tax increase on small businesses?So if my business generates $3M in receipts, is my entire CAT obligation $2,100?What is changing?What is the effective date of this change?What is the new rate for motor fuel?Does this mean that gas stations are no longer subject to the CAT?Do gas stations have to pay CAT and the Rack Tax on motor fuel sales?Will this change cost me more at the pump?What is the Commercial Activity Tax Voluntary Disclosure Program?Why should I come forward?If I am already registered for CAT, can I still enter into a CAT VDA?How do I apply?Can I alter the VDA application?Where can I find information regarding the commercial activity tax?What is Consumer's Use Tax?What are the steps to request amnesty? What Consumer's Use Tax periods should be included in my amnesty application? What if I don't qualify for Consumer's Use Tax amnesty?What are the advantages of amnesty? Am I required to pay tax for past periods?Is the information I submit under amnesty subject to review? What happens if I apply for amnesty but don't qualify? Is there a payment plan available? Can you provide examples of how to calculate payments under the payment plan? What is corporation franchise tax? Who must file and pay the corporation franchise tax?Has the corporation franchise tax been phased out?How does a business file outstanding reports? Is Form FT 1120S (Notice of S Corporation Status) required after tax year 2009?When should federal changes be reported to Ohio?What is the procedure for requesting a refund?How do I obtain any of the following certificates? D1 - Certificate of Good Standing, D2 - Certificate of Tax Clearance, D3 - Certificate of Reinstatement, D4 - Certificate of Operations.When does an insurance affiliate previously relying on R.C. 5751.01(E)(8) (as that language existed prior to the changes that occurred in Am. Sub. H.B. 510 of the 129th General Assembly) and filing the corporate franchise tax (CFT) begin paying the commercial activity tax (CAT)?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?Why am I unable to obtain paper employer withholding tax forms?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Is an employer required to withhold Ohio income tax from payments made to an independent contractor?Under federal law, premiums on group-term life insurance of $50,000 or less are excluded from an employee’s taxable wages. Does Ohio also allow these amounts to be excluded?My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?Our company has an employee that works out of their home in Ohio. Are we required to withhold Ohio income tax on the employee’s compensation?Can you please provide the list of reciprocity states that border Ohio?The company I work for is not withholding Ohio income tax since they are treating me as an independent contractor, but I believe that I am an employee. What should I do?What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to withhold Ohio income tax on the pastor of our church?Are we required to send a copy of our 1099 forms to the State of Ohio?Can I file our W-2 forms online?Can I be held personally liable for not paying our company’s Ohio withholding liability or not filing our company’s Ohio withholding tax returns?I have a question about municipal (city) income tax withholding. Who may I contact?The IRS has requested that I provide state recertification of taxable wages (IRS 940). Who do I contact? We are selling or closing our business. By what date do we need to file our final return and pay any withholding tax liability?I obtained a new federal employer’s identification number (FEIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?We are contemplating the purchase of a business or all of its assets or inventories. As a buyer, are we required to withhold part of the purchase price to cover the unpaid withholding tax liability of the seller? I employ the spouse of a local Army recruiter. The employee has informed me that they are not residents of Ohio. How do I handle Ohio state income tax withholding for my employee’s wages so that I am in compliance with the federal military spouse tax provisions?Where can an employer find basic Ohio school district withholding filing information?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can The employee take care of this himself?Is the employer’s banking information stored online when they file electronically?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?Does the Ohio Business Gateway (OBG) store my banking account information?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?If an Ohio employer has an employee who has moved to Florida to now work for the employer in his home office in Florida, does the employer have to withhold Ohio taxes on his wages?I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?If withholding is zero for a quarter, do you still need to file electronically on the Ohio Business Gateway (OBG)?I have a client that currently submits his Ohio withholding payment each month with the Ohio Treasurer of State. Is the taxpayer also required to submit the Ohio IT 501 electronically on the Ohio Business Gateway (OBG)?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How frequently will the filing frequency be evaluated?Is Ohio withholding required if an employee will not be earning enough income to owe Ohio individual income tax (e.g., summer employment)?How does an employer file the Ohio IT 3 and W-2 forms each January?Is there a different filing method for the Ohio IT 3 and W-2 forms if the employer has fewer than 250 W-2 forms to file?Can employers file the Ohio IT 3 on the Ohio Business Gateway (OBG) along with the other required forms?I am selling my business and I need a receipt showing that my Ohio income tax withholding liability is paid in order to provide evidence to a the buyer or to transfer a liquor license. How do I obtain a receipt?Our office recently moved, and we need to update our mailing address. What form do we use to notify the Department of Taxation?Where is the best place to get basic filing information if I am a new employer in Ohio?My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?As an employer, how do I file and pay the Ohio employer withholding tax?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?What if I have paid the incorrect amount of Ohio withholding tax by EFT?My bank has notified me that my payment was not honored. What should I do?Can I pay my employer withholding tax by using a credit card?In error, I withheld Ohio state income tax for an employee who lives in a state that has a reciprocal agreement with Ohio. How can my employee get a refund of their erroneous withholding?Is Ohio income tax withholding required on qualified stock options - e.g. incentive stock options (ISO) and employee stock purchase plans (ESPP)?Is Ohio income tax withholding required on “nonqualified” or “non-statutory” stock options (NSO)? How do I determine how much Ohio income tax to withhold from my employee's pay?Can I withhold a flat rate for my employees just like a local tax?What is the state withholding rate on supplemental compensation such as bonuses?I live outside of Ohio and won a prize in the Ohio Lottery and Ohio income tax was withheld. Why do I have to pay Ohio tax?What are the withholding requirements on prizes (either money, goods, or services) awarded through raffles and other charitable fundraisers?What is the reporting requirement for Professional Employer Organizations PEO)?When filing employer withholding or school district withholding, should the PEO use their FEIN or the client’s FEIN?Is the electronic bulk filing mandated for payroll service providers?If so, is there a client size that will dictate this mandate? (Example, if we have 100 or more employers, etc.)I tried to register [Bulk Filer Company Name] on the Ohio Business Gateway (OBG) and found out that there is an account already established for our own purpose, but not for bulk filing for our clients. Do I need to create another account or do we have to use the same one that already exists?I created a username and password for [Bulk Filer Company Name] on the Ohio Business Gateway (OBG). What is the next step for registration?Can I provide more than one email address for registration? Can this be a distribution email?How can I reflect credits and overpayments in the bulk file format? I have paid a certified withholding tax assessment in full, but the assessment still shows outstanding on a credit report. How do I get the certified assessment cleared up?Our company recently received a bill; how do we pay the bill?Where is the best place to get basic school district withholding filing information as a taxpayer or an employer in Ohio?Can I withhold a flat percentage for the school district income tax just like a local income tax? Why am I unable to obtain paper school district withholding tax forms?Can I include my school district withholding tax with my Ohio withholding tax on the Ohio IT 501?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?Is the employer’s banking information stored online when they file electronically?As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?Has the Ohio Estate Tax been eliminated? If so, when?What is Ohio estate tax?Who must file the Ohio estate tax return?When is the Ohio estate tax return filed?Where is the Ohio estate tax return filed?What Ohio estate tax forms must be filed?Where can I obtain Ohio estate tax forms?What if I file/pay after the due date?How can I get an extension to file the Ohio estate tax return?What types of assets are included in the gross value of an estate?What types of expenses of the estate are deductible on the Ohio estate tax return?Are life insurance proceeds taxable?What is the Ohio marital deduction?What are the Ohio estate tax rates?Which Ohio estate tax credit do I use?Do I have to file an Ohio estate tax return even though I am not required to file a federal estate tax return?What is the "additional tax"?Is an inventory of safe deposit boxes still required?When is a tax release, also commonly known as an inheritance tax waiver, required to be filed with the tax commissioner?What are the Ohio income tax obligations for an estate?What are the Ohio school district income tax obligations for an estate?What filing options do I have in filing employer withholding returns and paying the tax liability?What is the Ohio Business Gateway (OBG)?Why am I unable to obtain paper Employer Withholding tax forms?Why am I unable to obtain paper school district withholding tax forms?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Is an employer required to withhold Ohio income tax from payments made to an independent contractor?Under federal law, premiums on group-term life insurance of $50,000 or less are excluded from an employee’s taxable wages. Does Ohio also allow these amounts to be excluded?My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?Our company has an employee that works out of their home in Ohio. Are we required to withhold Ohio income tax on the employee’s compensation?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?The company I work for is not withholding Ohio income tax since they are treating me as an independent contractor, but I believe that I am an employee. What should I do?What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?When is an employee required to complete an Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?In error, I withheld Ohio state income tax for an employee who lives in a state that has a reciprocal agreement with Ohio. How can my employee get a refund of their erroneous withholding?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to withhold Ohio income tax on the pastor of our church?Can I include my school district withholding tax with my Ohio withholding tax on the Ohio IT 501?Are we required to send a copy of our 1099 forms to the State of Ohio?Can I file our W-2 forms online?Can I be held personally liable for not paying our company’s Ohio withholding liability or not filing our company’s Ohio withholding tax returns?I have a question about municipal (city) income tax withholding. Who may I contact?The IRS has requested that I provide state recertification of taxable wages (IRS 940). Who do I contact?We are selling or closing our business. By what date do we need to file our final return and pay any withholding tax liability?I obtained a new federal employer’s identification number (FEIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?We are contemplating the purchase of a business or all of its assets or inventories. As a buyer, are we required to withhold part of the purchase price to cover the unpaid withholding tax liability of the seller? I employ the spouse of a local Army recruiter. The employee has informed me that they are not residents of Ohio. How do I handle Ohio state income tax withholding for my employee’s wages so that I am in compliance with the federal military spouse tax provisions?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he/she lives in?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Can the employer include school district withholding tax with the Ohio withholding tax on the Ohio IT 501?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?Is the employer’s banking information stored online when they file electronically?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?When does a business need to register as a school district withholding agent?Does the Ohio Business Gateway store my banking account information?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?If an Ohio employer has an employee who has moved to Florida to now work for the employer in his home office in Florida, does the employer have to withhold Ohio taxes on his wages?Can you please provide the list of reciprocity states?If withholding is zero for a quarter, do you still need to file electronically on the Ohio Business Gateway?I have a client that currently submits his Ohio withholding payment each month with the Ohio Treasurer of State. Is the taxpayer also required to submit the Ohio IT 501 electronically on the Ohio Business Gateway?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How frequently will the filing frequency be evaluated?Is Ohio withholding required if an employee will not be earning enough income to owe Ohio individual income tax (e.g., summer employment)?How does an employer file the Ohio IT 3 and W-2 forms each January?Is there a different filing method for the Ohio IT 3 and W-2 forms if the employer has fewer than 250 W-2 forms to file?Can employers file the Ohio IT 3 on the Ohio Business Gateway along with the other required forms?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?Why am I unable to obtain paper employer withholding tax forms?Ohio law requires that I withhold Ohio income tax on employee compensation. What constitutes compensation?Is an employer required to withhold Ohio income tax from payments made to an independent contractor?Under federal law, premiums on group-term life insurance of $50,000 or less are excluded from an employee’s taxable wages. Does Ohio also allow these amounts to be excluded?My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?Our company has an employee that works out of their home in Ohio. Are we required to withhold Ohio income tax on the employee’s compensation?Can you please provide the list of reciprocity states that border Ohio?The company I work for is not withholding Ohio income tax since they are treating me as an independent contractor, but I believe that I am an employee. What should I do?What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?We have an active employee who was recently deceased. Do we withhold Ohio taxes from his/her final check?Do we need to withhold Ohio income tax on the pastor of our church?Are we required to send a copy of our 1099 forms to the State of Ohio?Can I file our W-2 forms online?Can I be held personally liable for not paying our company’s Ohio withholding liability or not filing our company’s Ohio withholding tax returns?I have a question about municipal (city) income tax withholding. Who may I contact?The IRS has requested that I provide state recertification of taxable wages (IRS 940). Who do I contact? We are selling or closing our business. By what date do we need to file our final return and pay any withholding tax liability?I obtained a new federal employer’s identification number (FEIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?We are contemplating the purchase of a business or all of its assets or inventories. As a buyer, are we required to withhold part of the purchase price to cover the unpaid withholding tax liability of the seller? I employ the spouse of a local Army recruiter. The employee has informed me that they are not residents of Ohio. How do I handle Ohio state income tax withholding for my employee’s wages so that I am in compliance with the federal military spouse tax provisions?Where can an employer find basic Ohio school district withholding filing information?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can The employee take care of this himself?Is the employer’s banking information stored online when they file electronically?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? As the employee, I submitted a IT 4 indicating that I now live in a taxing school district and am required to file a school district income tax return. The business where I work says it will not withhold the taxes for me. What should I do?When does a business need to register as a school district withholding agent?Does the Ohio Business Gateway (OBG) store my banking account information?We are a payroll provider company and we are interested in being approved as a bulk filer. Where can we review the information and register to be set up as a bulk filer?I am having issues with my bulk file submissions and/or I am a registered bulk filer with questions regarding the process. Whom do I contact for assistance?What is the Ohio statute section that requires school district withholding?As an employer, what is my responsibility to ensure that I properly withhold school district income tax from my employee’s compensation?What happens if an employer does not properly withhold school district income tax from their employee’s compensation?What if an employer is located in a non-taxing school district?Where can I find out if my employee lives in a school district that requires withholding from their paycheck?If an Ohio employer has an employee who has moved to Florida to now work for the employer in his home office in Florida, does the employer have to withhold Ohio taxes on his wages?I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?If withholding is zero for a quarter, do you still need to file electronically on the Ohio Business Gateway (OBG)?I have a client that currently submits his Ohio withholding payment each month with the Ohio Treasurer of State. Is the taxpayer also required to submit the Ohio IT 501 electronically on the Ohio Business Gateway (OBG)?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How frequently will the filing frequency be evaluated?Is Ohio withholding required if an employee will not be earning enough income to owe Ohio individual income tax (e.g., summer employment)?How does an employer file the Ohio IT 3 and W-2 forms each January?Is there a different filing method for the Ohio IT 3 and W-2 forms if the employer has fewer than 250 W-2 forms to file?Can employers file the Ohio IT 3 on the Ohio Business Gateway (OBG) along with the other required forms?Where is the best place to get basic filing information if I am a new employer in Ohio?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?As an employer, how do I file and pay the Ohio employer withholding tax?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?In error, I withheld Ohio state income tax for an employee who lives in a state that has a reciprocal agreement with Ohio. How can my employee get a refund of their erroneous withholding?How do I determine how much Ohio income tax to withhold from my employee's pay?What is the Financial Institutions Tax (FIT) and what entities are subject to it?When is the FIT effective?What is a financial institution?What is a bank organization?What is a nonbank financial organization?What are the FR Y-9 and call reports?Who is not subject to the FIT?How do I register for FIT?When are estimated payments due?When is the report due?What is the difference between the tax year and the taxable year?What is total equity capital and where can I find it?How do I determine my total Ohio equity capital?What is the procedure for requesting a refund?Why am I unable to obtain paper Employer Withholding tax forms?Why am I unable to obtain paper school district withholding tax forms?Can an employee increase the amount of Ohio tax withholding?Why am I unable to obtain paper employer withholding tax forms?What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?Is the Ohio IT 942 only required to be filed by partial-weekly employers?How do I know if I need an International Fuel Tax Agreement (IFTA) permit?How can I get a permit and decal?Why did I receive a 1099-G from the Department of Taxation? How is the amount reported on the 1099-G determined? What should I do with my 1099-G?How can I verify that the refund reported on my 1099-G was actually issued?Why did I receive a 1099-INT from the Department of Taxation?How do I get a copy of my 1099-G and/or 1099-INT?Where can I find more information on Ohio 529 savings plan? What is the deduction for Ohio 529 plan contributions? Who can claim the Ohio 529 plan deduction? Can I deduct a rollover from another state's 529 plan into an Ohio 529 savings plan? How are contributions made from a Ugift/Upromise account treated? What are the tax consequences for using a distribution from an Ohio 529 savings plan for non-qualifying expenses? What are "qualified higher education expenses"?What should I do if I receive a notice from the Department of Taxation that my deduction for Ohio 529 plan contributions is under review? Who qualifies for Ohio's adoption credit?How is Ohio's adoption credit calculated? What qualifies as "adoption-related expenses" for Ohio's adoption credit?Can I claim adoption-related expenses that were incurred prior to the tax year the adoption was finalized?If I finalized the adoption of more than one child in the same tax year, can I claim Ohio's adoption credit for each child? What should I do if I receive a notice from the Department of Taxation that my adoption credit is under review?Where can I find information on compensation allocation? What is compensation?How is compensation taxed by Ohio?How do nonresidents of Ohio allocate their compensation?What is the legal authority for Ohio to use the "days-worked" method of compensation allocation?What should I do if I receive a notice from the Department of Taxation regarding the compensation allocation? Does Ohio's agreement with its reciprocal (border) states apply to stock option compensation?How is unemployment compensation taxed in Ohio?When should I file an amended Ohio IT 1040 and/or SD 100?When should I NOT file an amended Ohio IT 1040 and/or SD 100?How do I amend my Ohio IT 1040 and/or SD 100?After I've filed an amended return, how long will it take to process?Should I file my amended Ohio return(s) at the same time I file my amended federal return with the IRS?Can I amend my Ohio IT 1040 to change the resident credit claimed on the return? What documentation should I submit with my amended Ohio IT 1040 to show a change in residency status? What documentation should I submit with my amended Ohio SD 100 to show a change in residency status? What documentation should I submit with my amended Ohio IT 1040 to claim a refundable credit that I did not claim on my original return? What is the Department of Taxation's billing process?What types of individual and school district income tax billing notices does the Department of Taxation issue? Why did it take so long for the Department of Taxation to send my billing notice?What should I do if I receive an individual or school district income tax notice from the Department of Taxation? Can I make payments towards the amount due shown on my notice if I am unable to make payment in full? Why is interest added on my billing notice? Why does my ex-spouse's name appear on my billing notice? What are Ohio's depreciation adjustments? Who is required to make these depreciation adjustments? How do I calculate my Ohio depreciation addback? How do I calculate my Ohio depreciation deduction? I failed to make the required addback in a previous year. Should I make the addback on my current year's return? I failed to make the required addback in a previous year. Can I still take the deduction in my current year's return? I performed the required depreciation addback in a prior year. I have since sold the asset that generated the depreciation prior to utilizing the subsequent depreciation deductions. Can I either accelerate the remaining deduction amounts to the year of the sale or reduce the gain I report for Ohio income tax purposes? I performed the required depreciation addback in a prior year. I have since sold my business and moved out of Ohio, but I still have additional years I could have taken the depreciation deduction. Since I have not received the total benefit of the depreciation for Ohio income tax purposes, can I accelerate the remaining depreciation deductions on my final Ohio return? I performed the required depreciation addback in a prior year. I do not have sufficient income to utilize the entire deduction to which I am entitled for this tax year. Can I use only the amount of deduction I need and carry forward the remaining amount for a future year? Are the Ohio Schedule A adjustments for I.R.C. §168(k) bonus depreciation and §179 depreciation expense included as a business income on the IT BUS?Do federal loss limitations affect my Ohio depreciation addback?What is the Business Income Deduction (BID)?Who is eligible to claim the Business Income Deduction?What is business vs. nonbusiness income? How can a taxpayer determine what income qualifies for the Business Income Deduction? What are some examples of business income vs. nonbusiness income? How do I determine if my compensation or guaranteed payment is business income? Do taxpayers need to complete a separate IT BUS for each source of business income? Can I simply report amounts from federal Schedules B,C,D,E and F on the IT BUS? Should business losses be included in the calculation of my business income on the IT BUS?Should I include federal "above the line" deductions taken on the Federal 1040 (e.g. self-employed health insurance or retirement contributions) or Ohio Schedule A adjustments (e.g. bonus depreciation addback or deduction) on the IT BUS?How should I complete Part 4 of the IT BUS? If I report my wages on federal Schedule C, are they eligible for the Business Income Deduction?Are rents/royalties received from the use of land for mineral rights eligible for the Business Income Deduction? Does the sale of an ownership interest in a business qualify for the Business Income Deduction? What if the sale is a "deemed asset sale" per IRC 338?How should a part-year resident or nonresident allocate the Business Income Deduction for purposes of calculating their nonresident credit? How should a resident taxpayer account for the Business Income Deduction in calculating their Ohio Resident Credit? How does the Business Income Deduction impact the calculation of school district income tax? What is the impact of the federal Qualified Business Income Deduction (QBID) on my Ohio income tax return? How do I qualify for the Displaced Worker Training Credit?What amounts qualify as "job training" expenses for purposes of the Displaced Worker Training Credit?How is the Displaced Worker Credit calculated?What should I do if I receive a notice from the Department of Taxation that my Displaced Worker Training Credit is under review? Should I make estimated payments to Ohio for the tax year?How do I calculate and pay my Ohio estimated taxes? What is the Ohio interest penalty (IT/SD 2210) and when am I required to pay it?How do I calculate my Ohio interest penalty?Are there any special exceptions regarding Ohio estimated payments and the interest penalty?Where can I find forms and additional information for Ohio individual and school district income taxes? Where's my refund? Who must file an Ohio individual (IT 1040) and/or school district (SD 100) income tax return? How can I get an extension to file my Ohio individual and/or school district income tax returns?Should I file my Ohio individual and/or school district income tax return even if I cannot pay the tax due? How do I pay my Ohio individual and/or school district income tax? Where should I mail my Ohio income tax return(s) and/or payment(s)?Does the Department of Taxation offer a voluntary disclosure program? Can I deduct my federal itemized deductions on the Ohio income tax return? What income is deductible as survivor's benefits on Ohio Schedule A?How is my Ohio individual income tax calculated? What address should I list on my return? What documentation should I submit with my original or amended Ohio IT 1040 and/or SD 100 as proof of my tax withheld?What should I do if I do not receive my W-2s from my employer?How do I update my name with the Department of Taxation? How can I obtain a transcript of my Ohio individual and/or school district income tax return? What tax records do I need to keep?Can I make an appointment for a face-to-face meeting with a representative of the Department of Taxation? Can the Department of Taxation recommend a tax preparer or assist me in preparing my tax return?How do I know if a notice from the Department of Taxation is legitimate? Why is the Department of Taxation requiring an email address on electronically filed income tax returns? Why is the Department of Taxation requesting information from my driver's license or state ID card?Why was an electronically filed return rejected by the Department of Taxation?How do I add an executor or representative's name to a deceased taxpayer's refund check?Where can the Unreimbursed Health Care Expenses Worksheet and instructions be found?What amounts are not deductible on the Unreimbursed Health Care Expenses Worksheet? Are Medicare premiums (such as premiums for Medicare part B) deductible? Are premiums paid for healthcare insurance through a former employer (like those offered under COBRA) deductible?Are premiums for healthcare insurance purchased through the Affordable Care Act ("ACA") deductible?What qualifies as "medical care" on line 5 of the Unreimbursed Health Care Expenses Worksheet? If a taxpayer participates or is eligible to participate in Medicare, are amounts paid towards a supplemental health insurance plan deductible? Can a taxpayer or the taxpayer's spouse deduct premiums paid under a healthcare plan maintained by the taxpayer's or spouse's employer? If a taxpayer or their spouse chooses to not participate in their or their spouse's employer plan and instead purchases private healthcare insurance, are the premiums paid for that private insurance deductible? How should I deduct my healthcare insurance premiums if I was eligible for Medicare and/or an employer-paid healthcare plan for only part of the year? Why does the Department of Taxation require certain taxpayers to take an identity confirmation quiz? Can I receive another copy of my identity confirmation quiz letter?What should I do if I received an identity confirmation quiz letter, but I DID NOT file an Ohio income tax return?How do I take the identity confirmation quiz?Where do I find my "State of Ohio Refund Dollar Amount"? What happens when I pass my identity confirmation quiz? What happens if I fail my identity confirmation quiz?What should I do if I receive a message that the identity confirmation quiz is unavailable? Where does the Department of Taxation get the information used for the quiz?What are some warning signs of tax-related identity theft?What does the Ohio Department of Taxation do to pursue perpetrators of ID Theft returns? What should individuals do if they have experienced tax-related identify theft?What should employers or tax professionals do if they are affected by a data breach?What are some warning signs that my tax preparer is unethical? Where can I find information on identity theft?What is the Department of Taxation's Online Services? How do I sign up for the Department of Taxation's Online Services?How do I get my User ID and/or password if I am unable to answer my security questions? What returns can be filed using I-File?Who can file a return using I-File? What options do I have to receive my refund when using I-File? How do I get a copy of my return using I-File? Can I pay my tax due after filing my return using I-File?What if I can't complete my return during one session using I-File? Why is the Department of Taxation asking for an email address on electronically filed returns?How do I make a payment with the Department of Taxation's Online Services?What payment options are available via Ohio ePayment? Can I make multiple payments using Ohio ePayment?Can I view payments that I have previously made?What if I make a mistake while using Ohio ePayment? How do I receive notices from the Department of Taxation electronically?Who do I contact with questions or issues about the Ohio Department of Taxation's Online Services? Where can I find information on Ohio income tax refund offsets? Why am I receiving an Ohio Income Tax Refund Offset letter? Can you resend the Ohio Income Tax Refund Offset letter? I do not owe the debt(s) listed on the Ohio Income Tax Refund Offset letter. How do I get my refund? When will the offset be applied to the debt(s) listed on the Ohio Income Tax Refund Offset letter? I have joint debt(s) with a current or former spouse. Am I liable for more than half of the debt(s)?The debt(s) listed on the Ohio Income Tax Refund Offset letter belong only to my spouse. How do I get my refund?I know that I have debt(s) subject to offset. Can I submit the Ohio Non-Liable Spouse worksheet prior to receiving the Ohio Income Tax Refund Offset letter? If we are not entitled to treatment as a non-liable spouse or we agree with the proposed offset, when can we expect to receive our portion of the refund? Can I submit the federal Injured Spouse Allocation (IRS form 8379) instead of the Ohio Non-Liable Spouse worksheet? Where can I find information on Ohio residency?What residency statuses are available to an Ohio taxpayer?What residency credits are available?Who is a resident of Ohio for income tax purposes? Could I be considered an Ohio resident even if I wasn't present in the state during the year?Who is a nonresident of Ohio for income tax purposes?Who is a part-year resident of Ohio for income tax purposes?I have an abode in Ohio and an abode in another state at which I split time during the year. Am I a part-year resident? What is a "contact period"?How do I change the presumption that I am an Ohio resident for tax purposes?Where am I a resident while I am away at college?Where can I find additional information on Ohio residency for military servicemembers?Where can I find additional information on school district residency? Where can I find information on the Ohio school district income tax? What is the Ohio school district income tax? Who is subject to the school district income tax? How do I determine if I'm a resident of a school district?How do I determine my school district? Who must file a school district income tax return? How is the school district tax calculated? What should I do if I am a part-year resident of two taxing school districts?Can I apply a refund from one school district to another? How do I have school district income tax withheld by my employer? How do I determine my school district withholding? My employer withheld school district income tax in error. What should I do? How does the Business Income Deduction affect my school district income tax? Are estates subject to the Ohio school district income tax? What is changing?How is small business defined?What is business income?How can a taxpayer determine what income qualifies for the small business deduction or the business income deduction?What is Nonbusiness income?Can this deduction be taken twice – both by the entity and the investor?Does the small business deduction flow through to school district income taxes?How is the Small Business Investor Income Deduction calculated? Is schedule IT SBD required to be electronically filed as part of the Ohio return or mailed with a paper return?Do sole-proprietors (non-pass through entities) qualify for the Small Business Investor Income deduction – or must the income come from a partnership, S corporation or LLC? A taxpayer is a "statutory employee" for federal purposes receiving a form W-2 from a Limited Liability Company (LLC) that he does not own. He reports this W-2 income on federal Schedule C, but does not pay self-employment tax. Can this income be included on IT SBD line 1a?Does net rental income reported on Schedule E qualify for the deduction? Does net royalty income reported on Schedule E qualify for the deduction?Are royalties received from the use of land for mineral rights eligible for the Business Income Deduction? If a sale of business property is treated as ordinary income on Form 4797 of the federal 1040, does this income qualify for the SBD? Would a capital gain arising from the sale of a business asset also qualify?If the Pass-through entity files a 4708 composite return versus an 1140 withholding return, can the individual still take advantage of the Small Business Investor Income deduction? Taxpayer has Subchapter S ordinary income from the K-1 (100% Ohio source) reported on federal Schedule E. Does it make any difference if the shareholder is a material participant or not?On the Schedule (IT SBD), Part I, Section A, Line 1b requires a taxpayer to include not only guaranteed payments, but compensation received from a pass-through entity. If a shareholder receives compensation from the entity of which the shareholder owns more than 20%, and also ordinary income from the entity, are the W2 income and the ordinary income both included to compute the deduction?Does the deduction for self-employment retirement plans page 1 of federal form 1040 impact the deduction on the Ohio return?Does the deduction for self-employment health insurance on page 1 of federal form 1040 impact the deduction on the Ohio return?If a business claims bonus depreciation or an excess Section 179 deduction, it is required to add-back 5/6 of the bonus depreciation and excess Section 179 deduction. Can taxpayers claim a deduction of the 5/6 add-back?Regarding partnership K-1s: A CPA is preparing a partnership return with all Ohio residents, but files state composite returns in PA, KY and IN. For Ohio purposes, does the partner get full credit for the Small Business Investor Income deduction if the partner receives a credit for withholding taxes paid to the other states?Does the IRS section 199 domestic production deduction reduce Ohio’s small business deduction? I received income from an entity that has a fiscal year end of 3/31/14. May I claim all of the income even though most of it was earned in 2013, or do I need to pro-rate and only claim the entity income earned during the 3 months of 2014?I receive Ohio royalty income and have no property or payroll in Ohio or everywhere else. Are my royalties considered sales for purposes of the sales factor in the apportionment ratio on the IT SBD, part II?I have a trucking business in Ohio, but the business makes some deliveries to other states. Should the income generated from sales to other states be considered business income for purposes of this deduction? And if so, how do I determine if these are sales within Ohio or “everywhere sales”?Where can I find more information on STABLE accounts?What is the deduction for Ohio Stable account contributions? Who can claim the STABLE deduction? Can I deduct a rollover from another state's ABLE plan into an Ohio STABLE account? What should I do if I receive a notice from the Department of Taxation that my deduction for STABLE account contributions is under review? Am I required to electronically file my clients' Ohio income tax returns? How can I be granted an exclusion from the electronic filing requirement? What if my client cannot or refuses to electronically file their income tax returns?What electronic filing options are available? How do I register to file electronically in Ohio?Why was an electronically filed return rejected by the Department of Taxation?Where can I find more information about the Ohio electronic filing program?For decedents with a date of death prior to July 1, 1968, that filed Ohio Inheritance Tax applications with the applicable probate court, is the Department of Taxation still accepting Ohio Inheritance Tax claims?For decedents with a date of death prior to July 1, 1968, whom should I contact with regard to Ohio Inheritance Tax questions and filings?What is an investment pass-through entity?What is a qualifying investor?What form should an investment pass-through entity file to pass its income and credits through to its investors?What form should a pass-through entity file to receive a refund of the refundable business credit(s) in excess of the calculated tax?Where can I find information on Ohio income tax for military servicemembers and their civilian spouses? How do military servicemembers determine their Ohio residency status? I am an Ohio resident and am currently serving on active duty as a military servicemember. Am I subject to Ohio individual income tax and school district income tax? I am a nonresident of Ohio and am currently serving on active duty in Ohio as a military servicemember. Am I subject to Ohio individual income tax and school district income tax?Are individuals training at the U.S. service academies subject to Ohio individual income tax and school district income tax?As the civilian spouse of a military servicemember, how do I determine my residency status?I am the civilian spouse of a military servicemember and we are both Ohio residents. Am I subject to Ohio individual income tax and school district income tax?I am the civilian spouse of a military servicemember and we both are nonresidents of Ohio. Am I subject to Ohio individual income tax and school district income tax?How should an employer withhold Ohio income tax from the nonresident civilian spouse of a military servicemember?What deductions are available under Ohio law to retired military servicemembers?What deductions are available under Ohio law to the surviving spouse of a retired military servicemember who is deceased?What should I do if I receive an individual income tax "Failure to File" notice?Will I be taxed on my temporary duty assignment?Can all honorably discharged veterans shop sales and use tax free online from a military exchange?Are purchases of motor vehicles by members of the armed services exempt from sales or use tax?What is the state motor fuel tax rate?Is the state, county or city exempt from paying motor fuel tax?How do I report #1 dyed diesel fuel?How do I obtain a motor fuel dealer's license?Can I file a computer generated tax report?Does Ohio tax aviation fuel?Can I apply for a refund on idle time?What is a statutory agent?Can I come into Ohio and purchase product tax exempt if I export it?Can a municipality get a refund on police, fire, and refuse equipment?Can I get a refund on the fuel used in my pleasure boat?Who is subject to the municipal income tax under Chapter 5745?Is a taxpayer corporation required to file under both Chapter 718 and Chapter 5745?How do I register my corporation to do business in Ohio?How do I file and pay the municipal income tax?What are the estimated payment requirements? What is the due date of the return? When do the municipalities receive their distribution?When should federal changes be reported to Ohio?What is the procedure for requesting a refund?How do I claim payments made with an original return when filing an amended return?Under Am. Sub. H.B. 49, what responsibilities do municipal corporations have related to the state-administered municipal net profit tax?Who can opt-in for administration by the Department of Taxation and what taxes does it apply to?How will JEDD and JEDZ addresses be supported by the Finder?How do I certify the tax rate and provide contact information for my municipal corporation?How can I confirm that the correct contact information and/or correct tax rate has been submitted to the Department of Taxation?How do I update the contact information and/or tax rate that has been submitted to the Department of Taxation?What should a municipality, JEDD, or JEDZ do if they have not filed the required information with the Department? What information are municipalities required to submit to the Department regarding tax credits?Are JEDDs and JEDZs required to provide information to the Department?Do I need to send the Department a copy of the ordinance/resolution passed by a municipality in accordance with Sec.803.100(B) in HB 49?What happens if funds are received for a municipality that has not passed an ordinance accepting the new sections of Chapter 718 of the Ohio Revised Code?Does a taxpayer have to opt-in with the Department each year?Are municipalities notified if a taxpayer terminates its election to file with the Department?Is the Department of Taxation allowing taxpayers to opt-in after the deadline?What methods of notification are available to taxpayers for notifying municipalities of their opt-in with the Department?When should businesses notify municipalities that they opted-in with the Department?What happens if a municipality does not receive opt-in notification from the taxpayer or it is received after the first day of the third month of the taxpayer's taxable year?Does a municipality need to do anything with the municipality notification forms they receive from taxpayers?Do municipalities need to provide the taxpayer information outlined in R.C. 718.80(C)(2) every year?How do I submit the MNP-TTI - Municipal Net Profit Tax Transfer of Information Form?If a taxpayer provides an opt-in notification to a municipality for which it does not have a filing requirement, how should the municipality respond to the Department?What information should municipalities provide to the Department if the taxpayer has not yet filed their 2017 return?When does a municipality have to respond with taxpayer information if they do not receive notification from a taxpayer, but the taxpayer is listed on the opt-in report provided by the Department? Will there be any penalties to the municipality?What should a municipality do if the taxpayer information they supplied to the Department changes due to changes made to prior year returns?If a municipality fails to comply with the reporting requirements in 718.80 and the Department withholds fifty-percent from the amount of payment due to the municipality, when will the municipality be made whole?Does the Gateway differ for taxpayers filing with the Department versus those filing with the municipalities?Should taxpayers who have opted-in with the Department continue to make payments to third party administrators?Will the Department charge a penalty for failure to file and/or remit taxes?If a taxpayer opts-in with the Department for a taxable year, but makes an estimated payment for that taxable year to the municipality, how should the municipality handle the payment?How will the Department handle payments made by a taxpayer for years prior to opt-in?How will municipalities receive their distributions?Can the Department provide municipal net profit tax distributions to third party administrators?What state fund is used to account for municipal net profit taxes?Will municipalities earn interest on the net profit tax revenue?Will reports go to the municipality or third-party administrators?What information is provided in the semi-annual report provided to the municipalities?Is the opt-in report available online?Will municipalities receive copies of the returns filed with the Department?How much will the Department charge for administering the municipal net profit tax on behalf of my municipal corporation?What service is the Department providing for the 0.5% administrative fee?When the Department deducts the fee, do you show who the deduction gets applied to?Does the taxpayer pay the administrative fee in addition to the tax?What can I do if my municipal corporation is party to a tax-sharing agreement?Who do municipalities refer opt-in taxpayers to that need help with the municipal net profit tax?How will the Department identify new taxpayers that should be filing a net profit return?What is the Department's process for collecting delinquent payments?How does the municipality inform the Department of delinquent accounts?What if a municipality is in possession of information that may result in additional tax liability?How many full-time staff are assigned to the audit of net profit returns?How many staff members does the Department have dedicated to the review and accumulation of data and distribution reports?How can I stay informed about updates pertaining to the municipal net profit tax?What is the state-administered municipal net profit tax?How will the state-administered municipal net profit tax work?How can I contact the Department of Taxation with questions about the municipal net profit tax?Who can opt-in for the state-administered municipal net profit tax?What is the first tax year I can opt-in for the state-administered municipal net profit tax?How can I opt-in for the state-administered municipal net profit tax?How do I register with the Department of Taxation?I registered for the municipal net profit tax, what is my account number and when will I receive a registration confirmation?How much does it cost to register with the Department of Taxation?What identification number do I use if I do not have a FEIN?How do I notify a municipal corporation that my business opted-in with the state?How long am I bound by an election to opt-in?Can I opt-in with the state to file a return for some municipal corporations and continue to file directly with the city for other municipal corporations?How do I determine the municipal corporation in which my business is located?What are the due dates of estimated payments?What are the due dates of estimated payments if I have a short taxable year?What is the minimum amount of tax due that may require an estimated payment?Do I have to make a payment when I file my tax return?How do I file and pay?When is the return due?Can I request an extension for filing my municipal net profit tax return?Can I file a consolidated net profit tax return?If I elected to file a consolidated return in a municipal corporation prior to opting-in with the Department, must I continue to file a consolidated tax return? Can I file a consolidated tax return in one municipal corporation and on a separate basis in another municipal corporation? What is apportionment?How do I request alternative apportionment?What if I have a special filing agreement with a municipal corporation?I am a tax preparer and several of my clients have opted-in. Will I be able to upload their tax returns directly from the tax package I use, or will I need to key the information into the Gateway?What is a JEDD or JEDZ?What do I do if I change my taxable year?What if I am a new business?What if I begin doing business in a new municipal corporation in the middle of the year?How do I request a refund?What will happen to my credit carry forward from my last return filed with the municipal corporation?What if my payment is late?How long must I maintain my tax records before they can be destroyed?What is an assessment?How long do I have to pay an assessment?How do I contest an assessment?If I file an appeal, must I drive to Columbus for the hearing?If I opt-in for the state-administered municipal net profit tax, will I still be required to comply with requests for information and pay bills and assessments issued by municipal corporations or third-party administrators?Will the Department offer a voluntary disclosure program for the municipal net profit tax? What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?What are the Ohio IT 4 and Ohio IT 4NR? Are these forms sent to the Ohio Department of Taxation?How many exemptions can an employee claim on the Ohio IT 4? Also, what if an employee claims an excessive amount of exemptions or states they are exempt from Ohio withholding tax on their Ohio IT 4?When is an employee required to complete a new Ohio IT 4?Can an employee increase the amount of Ohio tax withholding?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?Can an employer withhold a flat percentage for the school district income tax just like a local income tax?Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?Is the employer’s banking information stored online when they file electronically?I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?Where is the best place to get basic filing information if I am a new employer in Ohio?My corporation is a nonprofit tax-exempt organization under federal law. Are we required to withhold Ohio income tax?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?As an employer, how do I file and pay the Ohio employer withholding tax?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?Can I provide more than one email address for registration? Can this be a distribution email?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Is the employer’s banking information stored online when they file electronically?Does the Ohio Business Gateway (OBG) store my banking account information?What if I have paid the incorrect amount of Ohio withholding tax by EFT?My bank has notified me that my payment was not honored. What should I do?Can I pay my employer withholding tax by using a credit card?Ohio IT K-1 FAQs I have a question about municipal (city) income tax withholding. Who may I contact?The IRS has requested that I provide state recertification of taxable wages (IRS 940). Who do I contact? We are selling or closing our business. By what date do we need to file our final return and pay any withholding tax liability?I obtained a new federal employer’s identification number (FEIN) resulting from a change in my business status. Can I continue to use my Ohio withholding number?We are contemplating the purchase of a business or all of its assets or inventories. As a buyer, are we required to withhold part of the purchase price to cover the unpaid withholding tax liability of the seller? Does the Ohio Business Gateway (OBG) store my banking account information?I am selling my business and I need a receipt showing that my Ohio income tax withholding liability is paid in order to provide evidence to a the buyer or to transfer a liquor license. How do I obtain a receipt?Our office recently moved, and we need to update our mailing address. What form do we use to notify the Department of Taxation?What are other tobacco products?Who pays the tax?What is the tax rate?Are there any licensing requirements?Is there a license fee?When is the tax imposed?How is the tax paid?Must I indicate to my customers that the tax has been paid?Where can I find a list of registered manufacturers and licensed distributors of tobacco products?Can a licensed distributor purchase from a manufacturer not on the Web site?Can an unlicensed distributor purchase from a distributor not on the Web site?Are there any penalties for late filing?How long must I keep records?Where do I get a other tobacco products license?Do I have to file a return or schedule even if I don’t have any purchases?Is there anything that I must do if I decide to no longer do business after receiving a license?How can I get further information?Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?What is changing?When does the tax increase take effect?Why is the tax rate for little cigars being increased?How might behavior change as a result of the higher tax?Is any portion of the tax increase going to smoking cessation programs?Will the product have a tax stamp, similar to packages of cigarettes?How do we know the tax has been paid on other tobacco products if there is no stamp affixed?Are there any implications for the Master Settlement Agreement?Does my product meet the definition of a “little cigar” for purposes of Ohio’s other tobacco products tax if my product is small like a cigarillo and has a filter, but is covered completely by a natural leaf tobacco wrapper?What is a Pass-Through Entity (PTE)?How do I receive an extension to file an Ohio pass-through entity return?How do I file payments for Pass-Through Entity and or Fiduciary Income TaxWhat is a qualifying investor?Who should file IT 4708 Pass-Through Entity Composite Income Tax Return, and who should file Ohio IT 1140 Pass-Through Entity and Trust Withholding Tax Return?Can a PTE file both an IT 4708 on behalf of nonresident individual qualifying investors and an IT 1140 for the remaining nonresident individual qualifying investors who have not elected to be included in the IT 4708? Should all investors be reported on Schedule E - Investor Schedule of the IT 1140 or Schedule VI - Investor Information of the IT 4708?Am I subject to IT 2210 interest penalty on underpayment of estimated tax if this is my first year filing an annual return?Can I apply my current year overpayment towards my future year tax liability?Can an individual investor file a 2018 IT 1040 when the investor has been included in a 2018 IT 4708?Is a PTE subject to filing the Ohio IT 1140 if all nonresident individual investors file IT 1040 individual income tax returns?Can I file multiple IT 4708 tax returns for the same tax year to account for a short period?If a individual qualifying investor is included in an IT 1140, is the individual required to file the IT 1040 Ohio individual income tax return?Why can't PTEs owned by nonresident individuals who file and pay the Ohio IT 1040 provide a written statement to the PTE agreeing the nonresident individuals have nexus and exempt the PTE from filing the IT 1140 or the IT 4708?If a nonresident individual invests in several Ohio PTEs, can the nonresident individual be included in an IT 4708 for some PTEs and included in the IT 1140 for other PTEs?A PTE may choose to file either an IT 4708 or IT 1140. Since actual payments can be transferred from one PTE return to the other for the same PTE, shouldn't the tax liability computed on both returns be the same? Can a PTE (PTE 1) filing the IT 1140, claim credit for amounts paid by another PTE (PTE 2) if PTE 1 is an owner of PTE 2? If a PTE originally filed an IT 1140 for a taxable year, can the PTE go back later and amend this IT 1140 for the same taxable year and file an IT 4708 in its place? Provide an example of a completed IT 4708 which sets forth an amount for a pass-through entity credit as part of the Total refundable business credits. Is PTE interest income taxable to Ohio if the individual investor is a nonresident individual? If a PTE’s interest income is also taxed by another state, can the nonresident investor claim a credit on the Ohio individual income tax return?If the PTE is not subject to Ohio tax, what is the procedure to recover an amount erroneously paid by the PTE via IT 1140 UPC ? On the Ohio IT 1140 (Sch. II) and IT 4708 (Sch. II), PTEs must add back the qualifying investors' shares of expenses and losses from transactions between the PTE and its related members. Please explain the reason for the add-back.What is a "related member"? Can you provide an example?Should the wages of a nonresident investor of an Ohio S corporation who lives in Michigan and works in Ohio be included on IT 1140 and/or IT 4708 if the investor-employee owns at least 20% of the Ohio S corporation, or does the reciprocity agreement between Michigan and Ohio apply? If I own 20% or more of a Pass Through Entity and received compensation from that Pass Through Entity utilizing a PEO (Professional Employer Organization) for payroll, is the compensation reclassified as business income? How can an indirect investor, who is otherwise exempt from Ohio income tax, obtain a refund on an erroneous tax paid/withheld by an operating Pass-Through Entity? How can an indirect investor, who is otherwise exempt from Ohio income tax avoid the undue tax paid/withheld by an operating pass-through entity? Does the residency of the trustee determine the filing requirement for the trust when filing the IT 1041 Fiduciary Income Tax Return?Can a overpayment on a IT 1041 Trust/Estate be issued to the fiduciary or beneficiary?What are the Ohio individual income tax obligations for an estate?The school district withholding for this month is only $1.95. Can the employer file and remit this quarterly?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?What if I have paid the incorrect amount of Ohio withholding tax by EFT?My bank has notified me that my payment was not honored. What should I do?Can I pay my employer withholding tax by using a credit card?Has the personal property tax been phased out?Are there exceptions to the phase-out?How does a business file outstanding returns?What is the PAT?What is the PAT rate?Who is a supplier (i.e., taxpayer)?What is Motor Fuel?What products are commonly considered motor fuel for purposes of the PAT?What is the Distribution System?What are Gross Receipts?Are there any exclusions from the definition of gross receipts?Is there a licensing requirement or a registration requirement?I am a retailer who purchases my fuel from an Ohio licensed motor fuel dealer. Am I a supplier, for purposes of the petroleum activity tax (PAT)? Do I continue to include the sale of motor fuel in my taxable gross receipts for purposes of the commercial activity tax (CAT)?Is sales tax excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?I am a refinery selling a blend stock to a manufacturer for use in its manufacturing process. The manufacturer has provided me a Model Certificate D that is utilized to certify that the blend stock will not be used to produce finished gasoline. Is the sale of this motor fuel subject to the PAT or the CAT?Is the National Oil heat Research Alliance Fee (NORAF) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?Is the Propane Education Fee (PEF) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?Is the Leakage and Underground Storage Tax (LUST) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?Is the Oil Spill Liability Tax (OSLT) excluded from the base of the petroleum activity tax as a “state or federal excise tax paid by the supplier on the motor fuel”?If I choose to separately state the petroleum activity tax (PAT), is the amount I recover from my customer excluded from the base of the PAT as a “state or federal excise tax paid by the supplier on the motor fuel”?As a supplier, is my entire invoice considered my “gross receipt” for purpose of PAT? Is my shipping (hauling) included in the base of the petroleum activity tax (PAT)?Are gross receipts from motor fuel used off-highway (e.g., propane as home heating or motor fuel utilized in agriculture) included in the PAT base?I keep my books and records on an accrual method. I offer a ten (10%) percent discount for a customer that will pay within thirty (30) days. Can I exclude this discount from my gross receipts?What is the reporting requirement for Professional Employer Organizations PEO)?When filing employer withholding or school district withholding, should the PEO use their FEIN or the client’s FEIN?What taxing district should I use? Are single county and inter-county taxing district numbers the same?Do I have to file a late personal property tax return if my listed value is below the $10,000 exemption amount?For later filed returns, if a company has one Ohio location then opens a second location in another county, how is that reported?I have equipment that is fully depreciated on my books. Do I still have to report it for personal property tax purposes? How is the $10,000 exemption applied for multiple locations?Can I file an amended personal property tax return?Since I am classified as a non-profit organization for federal income tax purposes, do I need to file a personal property tax return?Who should report leased property?Why does a small company under the $10,000 exemption have to pay a leasing company personal property taxes? Is software exempt from personal property tax?What is personal property? Who must file a personal property tax return?What forms must be filed?Where do I file form 920, County Return on Taxable Business Property? Where do I file form 945, Inter-County Return of Taxable Business Property? What is the difference between tax listing date and tax lien date?Are there any special requirements for using a fiscal year-end?I need a copy of the return I filed last year. Who do I contact to get this information?Are personal property tax return forms available on the Internet? I did not have an extension but mailed my return by regular mail on April 30th. The county auditor received my return on May 2nd and assessed a late filing penalty. Why was I penalized and can I appeal this penalty? What if I pay my taxes late? Where can I appeal a late payment penalty?What is changing?If a replacement levy or a new levy is put on the ballot in August or November of 2013, will these levies receive the full 10% and 2.5% reimbursement from the state when collection begins in 2014?What impact does it have if the replacement levy or new levy is placed on the ballot in 2013 but collection is delayed until 2015?Is this a tax increase for Ohioans?Can voters approve a straight renewal of an existing levy and continue to receive the 10% and 2.5% reimbursement from the state on such renewals for levies placed on the ballot in 2014 and beyond?What is the homestead exemption?How has the homestead exemption changed?When did the resumption of a means-tested homestead exemption begin?Who qualifies for the means-tested homestead exemption?I'm 65 but my spouse is younger than I am. Are we eligible for the homestead exemption?How do I apply for the homestead exemption? What's the deadline to apply?I already receive the homestead exemption. Do I have to reapply to receive benefits under the new program?Where do I apply? May I file electronically?How do I show proof of age?How will I know if my application has been approved?What documentation do I need to provide to prove my disability? For estate planning purposes, I placed the title to my property in a trust. Can I still receive the homestead exemption?Will I have to apply every year to receive the homestead exemption?Will I receive an annual notification of my property tax reduction under the homestead exemption?I’ll save quite a bit of money through the homestead exemption. Will this hurt my local schools? What is the income threshold for the means-test?I received the Homestead Exemption in 2013, what happens if I move?What is OAGIWill my OAGI be verified?Can you please provide the list of reciprocity states that border Ohio?Our company conducts all its business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residents that commute to our Indiana business location each work day. Should we withhold Ohio income tax on those employees' compensation?I am an Ohio employer and I have an employee working in Ohio that lives in a state other than Ohio. Must I withhold Ohio income tax from their wages?Is the employer’s banking information stored online when they file electronically?I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?The software won’t allow the employer to withhold school district tax. Can the employee take care of this himself?In error, I withheld Ohio state income tax for an employee who lives in a state that has a reciprocal agreement with Ohio. How can my employee get a refund of their erroneous withholding?Our company overpaid the IT 501 this month; how can we get a refund?Our company received a letter stating that we may be overpaid on our account. Can we fill out the bottom of the form and receive a refund? I have an employee working in Ohio that lives in a state that borders Ohio. Must I withhold Ohio state income tax from their wages?In error, I withheld Ohio state income tax for an employee who lives in a state that has a reciprocal agreement with Ohio. How can my employee get a refund of their erroneous withholding?What filing options do I have in filing employer withholding returns and paying the tax liability? What is the Ohio Business Gateway (OBG)?Where does an employer report the school district information on the W-2 and how does the employer identify it?How does an employer report school district withholding on magnetic media?An employee told the employer in June that he lives in a taxing district. Is the employer required to go back to January and withhold all taxes due up to the current payroll?Does the employer need to withhold school district tax for the 401(k) or cafeteria plan?Is the employer’s banking information stored online when they file electronically?Where is the best place to get basic filing information if I am a new employer in Ohio?Where can an employer find basic Ohio school district withholding filing information?When does an employer need to register as a school district withholding agent?Does an employer need to withhold and pay school district income taxes based on when an employee lives, works, or both?How does an employer find out what school district my employee lives in? What if my employee does not know what school district he lives in?The employer only has one employee living in a taxing school district. Can that employee make estimated payments to cover the tax? Where does an employer report the school district information on the W-2 and how does the employer identify it?May an employer submit W-2s with the Ohio SD 141 annual reconciliation?
SearchIcon