Chapter 5747 - INCOME TAX
- Section 5747.01 - [Effective Until 4/30/2024] Income tax definitions
- Section 5747.01 - [Effective 4/30/2024] Income tax definitions
- Section 5747.011 - Gain or loss included in trust's Ohio taxable income
- Section 5747.012 - Tax treatment of qualifying investment income from pass-through entity
- Section 5747.013 - Calculating a trust's modified Ohio taxable income
- Section 5747.02 - Tax rates
- Section 5747.021 - School district income tax
- Section 5747.022 - Tax credits for exemptions
- Section 5747.023 - Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action
- Section 5747.024 - Military pay not included in adjusted gross income
- Section 5747.025 - Personal exemptions
- Section 5747.026 - Extensions for filing and payment by members called to active duty
- Section 5747.03 - Distributing income tax revenue
- Section 5747.031 - Separate reporting of business and nonbusiness income tax revenues
- Section 5747.04 - Attributing tax receipts to county
- Section 5747.05 - Tax credits
- Section 5747.051 - [Repealed]
- Section 5747.052 - [Repealed]
- Section 5747.053 - [Repealed]
- Section 5747.054 - Tax credit based on federal dependent care credit
- Section 5747.055 - Tax credit for retirement income
- Section 5747.056 - [Repealed]
- Section 5747.057 - Nonrefundable credit; tax credit certificate
- Section 5747.058 - Tax credits to foster job creation or retention
- Section 5747.059 - Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities
- Section 5747.06 - Employer's duty to withhold tax
- Section 5747.061 - Withholding tax from wages of nonresident employees
- Section 5747.062 - Withholding tax from state lottery winnings
- Section 5747.063 - Withholding from casino and sports gaming winnings
- Section 5747.064 - Withholding from video lottery and sports gaming winnings
- Section 5747.065 - Deduction and withholding of state income tax from unemployment compensation benefits
- Section 5747.07 - Employers to file return and pay withholding
- Section 5747.071 - Withholding tax from retirement benefits
- Section 5747.072 - Employers remitting taxes by electronic funds transfer
- Section 5747.08 - Filing income tax return
- Section 5747.081 - [Repealed]
- Section 5747.082 - Use of electronic filing by tax preparers
- Section 5747.083 - Report or payment of use tax on personal income tax return
- Section 5747.09 - Declaration of estimated taxes
- Section 5747.10 - Amended returns
- Section 5747.11 - Refunds - interest
- Section 5747.111 - [Repealed]
- Section 5747.112 - Paying refund of school district income taxes
- Section 5747.113 - Income tax refund contribution system
- Section 5747.12 - Applying refund to satisfy debt to state
- Section 5747.121 - Collecting child support from refunds
- Section 5747.122 - Collecting overpayments of public assistance from refunds
- Section 5747.123 - Collecting overpaid child support from refunds
- Section 5747.13 - Liability of employer for failure to file return or collect or remit tax
- Section 5747.131 - [Repealed]
- Section 5747.132 - Eliminating interest or penalty on qualifying refund overpayment
- Section 5747.14 - Imposing jeopardy assessments
- Section 5747.15 - Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim
- Section 5747.16 - Secretary of state agent for service of process on nonresidents
- Section 5747.17 - Maintaining records
- Section 5747.18 - Powers of tax commissioner
- Section 5747.181 - [Repealed]
- Section 5747.19 - Filing incomplete, false, and fraudulent returns
- Section 5747.20 - Allocating nonbusiness income or deduction
- Section 5747.21 - Apportioning business income or deduction
- Section 5747.211 - [Repealed]
- Section 5747.212 - Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business
- Section 5747.22 - Apportioning and allocating income and deductions of pass-through entities
- Section 5747.221 - Items of income and deductions not to be allocated or apportioned to Ohio
- Section 5747.23 - Taxing trust income
- Section 5747.231 - Including taxpayer's entire distributive or proportionate share attributable to pass-through entity
- Section 5747.24 - Presumption of domicile
- Section 5747.25 - [Repealed]
- Section 5747.26 - Lead abatement tax credit
- Section 5747.261 - [Repealed]
- Section 5747.27 - Credit for displaced worker who pays for job training to enhance ability to get new job
- Section 5747.28 - Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes
- Section 5747.29 - Political campaign contribution tax credit
- Section 5747.30 - Exemption for nonresident pass-through entities as to commercial printing
- Section 5747.31 - [Repealed]
- Section 5747.32 - [Repealed]
- Section 5747.33 - [Repealed]
- Section 5747.331 - Nonrefundable credit equal to borrower's qualified research and development loan payments
- Section 5747.34 - [Repealed]
- Section 5747.35 - [Repealed]
- Section 5747.36 - [Repealed]
- Section 5747.37 - [Repealed]
- Section 5747.38 - Tax rates on each electing pass-through entity
- Section 5747.39 - Refundable credit against tax liability under section 5747.02 owners of an electing pass-through entity
- Section 5747.40 - Definitions relating to qualified pass-through entities
- 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
- Section 5747.41 - Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary
- Section 5747.42 - Filing annual return
- Section 5747.43 - Filing estimated tax return and making estimated payments
- Section 5747.44 - Tax payment by electronic funds transfer
- Section 5747.45 - Taxable year; method of accounting; amended reports with payment or application for refund
- Section 5747.451 - Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor
- Section 5747.452 - [Repealed]
- Section 5747.453 - Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax
- Section 5747.46 - Library and local government support fund definitions
- Section 5747.47 - Estimating, certifying and distributing of county's share of library and local government support fund
- Section 5747.48 - Distribution of county library and local government support fund
- Section 5747.49 - Prohibiting later performance of duties
- Section 5747.50 - Apportioning local government fund to political subdivision or eligible taxing district
- Section 5747.501 - [Effective Until 4/30/2024] Estimating and certifying amount for distribution into local government fund
- Section 5747.501 - [Effective 4/30/2024] Estimating and certifying amount for distribution into local government fund
- Section 5747.502 - Reports on fines resulting from traffic law photo-monitoring devices
- Section 5747.503 - Payments to county undivided local government funds of supplement for townships
- Section 5747.51 - Allocating local government fund to county undivided local government funds
- Section 5747.511 - [Repealed]
- Section 5747.52 - Calculating subdivision share of undivided local government fund
- Section 5747.53 - Apportionment of undivided local government fund of county under an alternative method or on a formula basis
- Section 5747.54 - Failure to certify percentage share of the undivided local government fund
- Section 5747.55 - Appealing county budget commission action
- Section 5747.60 - Delegating investigation powers of tax commissioner
- Section 5747.61 - [Repealed]
- Section 5747.62 - [Repealed]
- Section 5747.63 - [Repealed]
- Section 5747.65 - [Repealed]
- Section 5747.66 - Credit for any individual who is the certificate owner of a tax credit certificate
- Section 5747.67 - [Effective Until 4/30/2024] Film and theater capital improvement tax credit
- Section 5747.67 - [Effective 4/30/2024] Film and theater capital improvement tax credit
- Section 5747.70 - Deductions for contributions to college savings programs
- Section 5747.71 - Earned income tax credit
- Section 5747.72 - Credit for home instruction expenses
- Section 5747.73 - Credit for donations to scholarship organizations
- Section 5747.75 - Credit for dependents who attend nonchartered nonpublic school
- Section 5747.76 - Refundable income tax credit for owner of RC 149.311 certificate
- Section 5747.77 - Beginning farmer tax credits
- Section 5747.78 - Deductions for amounts contributed to ABLE savings account
- Section 5747.79 - Deduction for capital gains from sale of business
- Section 5747.80 - Issuance of tax credits by Ohio venture capital authority
- Section 5747.81 - Tax credit for holders of small business investment certificate
- Section 5747.82 - Nonrefundable credit for taxpayers issued tax credit certificate under section 122.91
- Section 5747.83 - State low-income housing tax credit
- Section 5747.84 - Tax credit for single-family housing development
- Section 5747.85 - [Effective Until 4/30/2024] Homeownership savings account deduction
- Section 5747.85 - [Effective 4/30/2024] Homeownership savings account deduction
- Section 5747.98 - Order for claiming credits
- Section 5747.99 - Penalty