
Professional
The resources below are for tax practitioners looking to obtain information on filing and paying Ohio taxes and other services provided by the Department.
Professional Services
Tax Preparer Electronic Filing
Tax Preparer Electronic Filing Requirement and Other Resources
Taxpayer Representation Form (TBOR 1)
Declaration of Tax Representative
Software Developers
Resources for Software Developers
Tax Professional Assistance
Resources for Tax Professionals
Legal Resources
Learn about Legal Resources and Representation
Laws, Rules, and Rulings
Formal opinions of the Ohio Tax Commissioner, proposed and final administrative rules, and other resources
Criminal Investigations Division
Our mission is to provide quality investigative services to the taxpayers of the State of Ohio

OBG Tutorial
Register, file, and pay business tax obligations