Ohio Revised Code
Title 57 | Taxation
Chapter 5747 | Income Tax

Section 5747.01 | Definitions. - Effective: September 23, 2022 Latest Legislation: Senate Bill 246, House...

Section 5747.011 | Gain or Loss Included in Trust's Ohio Taxable Income. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.012 | Tax Treatment of Qualifying Investment Income From Pass-Through Entity. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.013 | Calculating a Trust's Modified Ohio Taxable Income. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.02 | Tax Rates. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5747.021 | School District Income Tax. - Effective: November 15, 1981 Latest Legislation: House Bill 694 -...

Section 5747.022 | Tax Credits for Exemptions. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.023 | Tax Credits for Armed Forces Member Killed in Combat or Military or Civilian Employee Killed in Terroristic or Military Action. - Effective: April 17, 1991 Latest Legislation: Senate Bill 3 -...

Section 5747.024 | Military Pay Not Included in Adjusted Gross Income. - Effective: April 17, 1991 Latest Legislation: Senate Bill 3 -...

Section 5747.025 | Personal Exemptions. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.026 | Extensions for Filing and Payment by Members Called to Active Duty. - Effective: June 2, 2005 Latest Legislation: House Bill 2 -...

Section 5747.03 | Distributing Income Tax Revenue. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.031 | Separate Reporting of Business and Nonbusiness Income Tax Revenues. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5747.04 | Attributing Tax Receipts to County. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.05 | Tax Credits. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.054 | Tax Credit Based on Federal Dependent Care Credit. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.055 | Tax Credit for Retirement Income. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.057 | Tax Credit for Career-Technical Education Program Employees. - Effective: September 23, 2022 Latest Legislation: House Bill 583 -...

Section 5747.058 | Tax Credits to Foster Job Creation or Retention. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.059 | Tax Credit for Ohio Withholding Tax Paid by One or More Qualifying Pass-Through Entities. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.06 | Employer's Duty to Withhold Tax. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.061 | Withholding Tax From Wages of Nonresident Employees. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.062 | Withholding Tax From State Lottery Winnings. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5747.063 | Withholding From Casino and Sports Gaming Winnings. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5747.064 | Withholding From Video Lottery and Sports Gaming Winnings. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5747.065 | Deduction and Withholding of State Income Tax From Unemployment Compensation Benefits. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.07 | Employers to File Return and Pay Withholding. - Effective: March 24, 2021 Latest Legislation: Senate Bill 201 -...

Section 5747.071 | Withholding Tax From Retirement Benefits. - Effective: November 2, 1999 Latest Legislation: House Bill 222 -...

Section 5747.072 | Employers Remitting Taxes by Electronic Funds Transfer. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5747.08 | Filing Income Tax Return. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.082 | Use of Electronic Filing by Tax Preparers. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.083 | Report or Payment of Use Tax on Personal Income Tax Return. - Effective: June 21, 2002 Latest Legislation: Senate Bill 143 -...

Section 5747.09 | Declaration of Estimated Taxes. - Effective: September 28, 2018 Latest Legislation: House Bill 133 -...

Section 5747.10 | Amended Returns. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.11 | Refunds - Interest. - Effective: September 13, 2022 Latest Legislation: Senate Bill 231 (GA...

Section 5747.112 | Paying Refund of School District Income Taxes. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5747.113 | Income Tax Refund Contribution System. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5747.12 | Applying Refund to Satisfy Debt to State. - Effective: April 7, 2021 Latest Legislation: Senate Bill 10 -...

Section 5747.121 | Collecting Child Support From Refunds. - Effective: March 22, 2001 Latest Legislation: Senate Bill 180 -...

Section 5747.122 | Collecting Overpayments of Public Assistance From Refunds. - Effective: December 31, 2017 Latest Legislation: House Bill 49 -...

Section 5747.123 | Collecting Overpaid Child Support From Refunds. - Effective: March 22, 2001 Latest Legislation: Senate Bill 180 -...

Section 5747.13 | Liability of Employer for Failure to File Return or Collect or Remit Tax. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.132 | Eliminating Interest or Penalty on Qualifying Refund Overpayment. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.14 | Imposing Jeopardy Assessments. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.15 | Failure to File or Remit Tax - Filing Frivolous, Dilatory or Fraudulent Claim. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.16 | Secretary of State Agent for Service of Process on Nonresidents. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5747.17 | Maintaining Records. - Effective: November 15, 1981 Latest Legislation: House Bill 694 -...

Section 5747.18 | Powers of Tax Commissioner. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5747.19 | Filing Incomplete, False, and Fraudulent Returns. - Effective: January 1, 1972 Latest Legislation: House Bill 475 -...

Section 5747.20 | Allocating Nonbusiness Income or Deduction. - Effective: March 23, 2022 Latest Legislation: House Bill 29 -...

Section 5747.21 | Apportioning Business Income or Deduction. - Effective: November 15, 2015 Latest Legislation: Senate Bill 208 -...

Section 5747.212 | Apportioning Gain Recognized by Nonresident Equity Investor Selling an Investment in a Closely-Held Business. - Effective: November 15, 2015 Latest Legislation: Senate Bill 208 -...

Section 5747.22 | Apportioning and Allocating Income and Deductions of Pass-Through Entities. - Effective: November 15, 2015 Latest Legislation: Senate Bill 208 -...

Section 5747.221 | Items of Income and Deductions Not to Be Allocated or Apportioned to Ohio. - Effective: September 5, 2001 Latest Legislation: House Bill 94 -...

Section 5747.23 | Taxing Trust Income. - Effective: July 20, 1973 Latest Legislation: House Bill 95 -...

Section 5747.231 | Including Taxpayer's Entire Distributive or Proportionate Share Attributable to Pass-Through Entity. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.24 | Presumption of Domicile. - Effective: September 13, 2018 Latest Legislation: House Bill 292 -...

Section 5747.26 | Lead Abatement Tax Credit. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5747.27 | Credit for Displaced Worker Who Pays for Job Training to Enhance Ability to Get New Job. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.28 | Credit for Purchase of Qualifying Property by Taxpayer Engaged in the Business of Producing Grapes. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.29 | Political Campaign Contribution Tax Credit. - Effective: December 29, 2020 Latest Legislation: Senate Bill 39 -...

Section 5747.30 | Exemption for Nonresident Pass-Through Entities as to Commercial Printing. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5747.331 | Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.37 | Credit for Legally Adopted Minor Child. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.38 | Pass-Through Entity Income Tax. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.39 | Pass-Through Entity Owner Credit. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.40 | Definitions Relating to Qualified Pass-Through Entities. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5747.401 | Deemed Investors in Investment Pass-Through Entity Are Deemed Investors in Any Other Pass-Through Entity in Which Investment Pass-Through Entity Is Direct Investor. - Effective: September 16, 1998 Latest Legislation: House Bill 770 -...

Section 5747.41 | Withholding Tax on Qualifying Pass-Through Entity or Trust Having Individual Qualifying Investor or Beneficiary. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.42 | Filing Annual Return. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.43 | Filing Estimated Tax Return and Making Estimated Payments. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.44 | Tax Payment by Electronic Funds Transfer. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.45 | Taxable Year; Method of Accounting; Amended Reports With Payment or Application for Refund. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.451 | Requirements of Qualifying Entity Upon Retirement From Business, Voluntary Dissolution or Transfer to Successor. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.453 | Personal Liability of Employee or Beneficiary Of, or Investor In, a Qualifying Entity for Failure to File Report or Pay Tax. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5747.46 | Library and Local Government Support Fund Definitions. - Effective: June 30, 2011 Latest Legislation: House Bill 153 -...

Section 5747.47 | Estimating, Certifying and Distributing of County's Share of Library and Local Government Support Fund. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5747.48 | Distribution of County Library and Local Government Support Fund. - Effective: June 20, 2008 Latest Legislation: Senate Bill 185 -...

Section 5747.49 | Prohibiting Later Performance of Duties. - Effective: September 11, 1985 Latest Legislation: House Bill 201 -...

Section 5747.50 | Apportioning Local Government Fund to Political Subdivision or Eligible Taxing District. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5747.501 | Estimating and Certifying Amount for Distribution Into Local Government Fund. - Effective: June 30, 2013 Latest Legislation: House Bill 59 -...

Section 5747.502 | Reports on Fines Resulting From Traffic Law Photo-Monitoring Devices. - Effective: October 22, 2020 Latest Legislation: Senate Bill 163 -...

Section 5747.503 | Payments to County Undivided Local Government Funds of Supplement for Townships. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5747.51 | Allocating Local Government Fund to County Undivided Local Government Funds. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.52 | Calculating Subdivision Share of Undivided Local Government Fund. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.53 | Apportionment of Undivided Local Government Fund of County Under an Alternative Method or on a Formula Basis. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5747.54 | Failure to Certify Percentage Share of the Undivided Local Government Fund. - Effective: June 30, 2007 Latest Legislation: House Bill 119 -...

Section 5747.55 | Appealing County Budget Commission Action. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5747.60 | Delegating Investigation Powers of Tax Commissioner. - Effective: December 2, 1996 Latest Legislation: House Bill 670 -...

Section 5747.66 | Credit for Any Individual Who Is the Certificate Owner of a Tax Credit Certificate. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.70 | Deductions for Contributions to College Savings Programs. - Effective: March 30, 2018 Latest Legislation: Senate Bill 22 -...

Section 5747.71 | Earned Income Tax Credit. - Effective: July 3, 2019 Latest Legislation: House Bill 62 -...

Section 5747.72 | Credit for Home Instruction Expenses. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.73 | Credit for Donations to Scholarship Organizations. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.75 | Credit for Dependents Who Attend Nonchartered Nonpublic School. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.76 | Refundable Income Tax Credit for Owner of Rc 149.311 Certificate. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.77 | Beginning Farmer Tax Credits. - Effective: July 18, 2022 Latest Legislation: House Bill 95 -...

Section 5747.78 | Deductions for Amounts Contributed to Able Savings Account. - Effective: October 12, 2016 Latest Legislation: House Bill 483 -...

Section 5747.79 | Deduction for Capital Gains From Sale of Business. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5747.80 | Issuance of Tax Credits by Ohio Venture Capital Authority. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.81 | Tax Credit for Holders of Small Business Investment Certificate. - Effective: February 15, 2016 Latest Legislation: Senate Bill 208 -...

Section 5747.98 | Order for Claiming Credits. - Effective: July 18, 2022 Latest Legislation: Senate Bill 166 (GA...

Section 5747.99 | Penalty. - Effective: October 29, 2018 Latest Legislation: Senate Bill 66 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5747 | Income Tax

Ohio Revised Code
Title 57 | Taxation
Chapter 5747 | Income Tax