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Ohio Revised Code

Chapter 5747

Income Tax

5747.01Definitions 5747.011Gain or loss included in trust's Ohio taxable income 5747.012Tax treatment of qualifying investment income from pass-through entity 5747.013Calculating a trust's modified Ohio taxable income 5747.02Tax rates 5747.021School district income tax 5747.022Tax credits for exemptions 5747.023Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action 5747.024Military pay not included in adjusted gross income 5747.025Personal exemptions 5747.026Extensions for filing and payment by members called to active duty 5747.03Distributing income tax revenue 5747.031Separate reporting of business and nonbusiness income tax revenues 5747.04Attributing tax receipts to county 5747.05Tax credits 5747.054Tax credit based on federal dependent care credit 5747.055Tax credit for retirement income 5747.057Tax credit for career-technical education program employees 5747.058Tax credits to foster job creation or retention 5747.059Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities 5747.06Employer's duty to withhold tax 5747.061Withholding tax from wages of nonresident employees 5747.062Withholding tax from state lottery winnings 5747.063Withholding from casino and sports gaming winnings 5747.064Withholding from video lottery and sports gaming winnings 5747.065Income tax withholding from unemployment compensation benefits 5747.07Employers to file return and pay withholding 5747.071Withholding tax from retirement benefits 5747.072Employers remitting taxes by electronic funds transfer 5747.073Bulk filer registration 5747.08Filing income tax return 5747.082Use of electronic filing by tax preparers 5747.083Report or payment of use tax on personal income tax return 5747.09Declaration of estimated taxes 5747.10Amended returns 5747.11Refunds - interest 5747.112Paying refund of school district income taxes 5747.113Income tax refund contribution system 5747.12Applying refund to satisfy debt to state 5747.121Collecting child support from refunds 5747.122Collecting overpayments of public assistance from refunds 5747.123Collecting overpaid child support from refunds 5747.13Liability of employer for failure to file return or collect or remit tax 5747.132Eliminating interest or penalty on qualifying refund overpayment 5747.14Imposing jeopardy assessments 5747.15Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim 5747.16Secretary of state agent for service of process on nonresidents 5747.17Maintaining records 5747.18Powers of tax commissioner 5747.19Filing incomplete, false, and fraudulent returns 5747.20Allocating nonbusiness income or deduction 5747.21Apportioning business income or deduction 5747.212Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business 5747.22Apportioning and allocating income and deductions of pass-through entities 5747.221Items of income and deductions not to be allocated or apportioned to Ohio 5747.23Taxing trust income 5747.231Including taxpayer's entire distributive or proportionate share attributable to pass-through entity 5747.24Presumption of domicile 5747.26Lead abatement tax credit 5747.27Credit for displaced worker who pays for job training to enhance ability to get new job 5747.28Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes 5747.30Exemption for nonresident pass-through entities as to commercial printing 5747.331Nonrefundable credit equal to borrower's qualified research and development loan payments 5747.38Pass-through entity income tax 5747.39Pass-through entity owner credit 5747.40Definitions relating to qualified pass-through entities 5747.401Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor 5747.41Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary 5747.42Filing annual return 5747.43Filing estimated tax return and making estimated payments 5747.44Tax payment by electronic funds transfer 5747.45Taxable year; method of accounting; amended reports with payment or application for refund 5747.451Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor 5747.453Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax 5747.46Library and local government support fund definitions 5747.47Estimating, certifying and distributing of county's share of library and local government support fund 5747.48Distribution of county library and local government support fund 5747.49Prohibiting later performance of duties 5747.50Apportioning local government fund to political subdivision or eligible taxing district 5747.501Estimating and certifying amount for distribution into local government fund 5747.502Reports on fines resulting from traffic law photo-monitoring devices 5747.503Payments to county undivided local government funds of supplement for townships 5747.504Local government fund payment reduction for ranked choice voting 5747.505Application of multiple local government fund payment reductions 5747.51Allocating local government fund to county undivided local government funds 5747.52Calculating subdivision share of undivided local government fund 5747.53Apportionment of undivided local government fund of county under an alternative method or on a formula basis 5747.54Failure to certify percentage share of the undivided local government fund 5747.55Appealing county budget commission action 5747.60Delegating investigation powers of tax commissioner 5747.66Credit for any individual who is the certificate owner of a tax credit certificate 5747.70Deductions for contributions to college savings programs 5747.71Earned income tax credit 5747.72Credit for home instruction expenses 5747.73Credit for donations to scholarship organizations 5747.75Credit for dependents who attend nonchartered nonpublic school 5747.76Refundable income tax credit for owner of RC 149.311 certificate 5747.77Beginning farmer tax credits 5747.78Deductions for amounts contributed to ABLE savings account 5747.79Deduction for capital gains from sale of business 5747.80Issuance of tax credits by Ohio venture capital authority 5747.81Tax credit for holders of small business investment certificate 5747.82Tax credit for holders of commercial driver training certificate 5747.83State low-income housing tax credit 5747.84Tax credit for single-family housing development 5747.85Homeownership savings account deduction 5747.86Opportunity zone investment tax credit 5747.87Transformational mixed use development tax credit 5747.98Order for claiming credits 5747.99Penalty