Ohio Department of Taxation Information Releases - Ohio Income Tax

Individual

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

Military Taxpayer Guide to Taxable Income and Deductions

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

August 12, 2008

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

Personal Income Tax: Federal Law Preempting State Taxation of Retirement Plan Income

Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change

Personal Income Tax: Taxable Year 2006 Changes - Due Date Change and Notice of Correction

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

Personal Income Tax: Nonresident Married Filing Jointly

Personal Income Tax: Employer Withholding Tables

August 2006

Inapplicability of Ohio Resident Credit with Kentucky Corporate Income Tax

Individual Income and School District Income Taxes: Estimated Payment Allocation Process

Personal Income Tax: Employer Withholding Tables

Trusts: Estimated Income Tax Payment Due September 15, 2005

Income and Franchise Tax Updates, December 2004

Sales Factor Situsing Revisions

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

Ohio Bonus Depreciation Adjustments and the Internal Revenue Code's Passive Activity Loss, Basis Limitation and At-Risk Rules

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

Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

July 2005

June 2009

ESBT Audit Initiative

Pass-Through Entity Tax: Certain Estimated Tax Payments Due September 16, 2002

"Combat Zone" Designation and Impact on Ohio Income Tax and School District Income Tax Returns

Pass-Through Entity  Tax – Nexus Standards

Personal Income Tax – Nexus Standards

Proper Completion of Form IT-4

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

Grantor Trust Provisions Take Precedence Over ESBT Provisions

Withdrawal of Special Instructions

Revisions to May 6, 1996 Information Release

Alternative 20% Credit

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

Second Credit for Purchases of New Manufacturing Machinery and Equipment

Newly-enacted Investment Tax Credit Law

Taxation of S Corporations and Their Shareholders

Exempt federal interest income

Employer Withholding

Personal Income Tax: Employer Withholding Tax - State and School District Due Date Change

February 2007

Personal Income Tax: Employer Withholding Tables

August 2006

Personal Income Tax: Employer Withholding Tables

November 2005

Proper Completion of Form IT-4

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

Ohio and SDIT Withholding Payment and Filing Schedule

Changes to Ohio's Withholding Tax Law

Fiduciary

Recently-Enacted Ohio Legislation Affects Depreciation Deductions for Taxable Years Ending 2001 and Thereafter

Trust Residency

Ohio law imposes Ohio income tax on trusts for taxable years beginning in 2002, 2003, and 2004

Archive of Superseded Income Tax Releases

The Information Releases contained in this archive have been superseded by later releases. They are archived here for historical/reference purposes ONLY.

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

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

Personal Income Tax: Nonresident Married Filing Jointly

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