Ohio Tax Department Adopts Individual Income, Pass Through, Withholding Tax Regulations Following Five-Year Review

The Ohio Department of Taxation Sept. 8 adopted regulations on individual Income, pass-through, and withholding tax as part of its five-year rule review process. The rules include measures: 1) requiring taxpayers to determine and report the appropriate six-digit North American industry classification system codes for the state business income deduction; 2) requiring documentation to support a taxpayer’s joint filing and residency credits; 3) requiring employees to provide their school district income tax number and district name when completing the personal income tax form required for withholding purposes; 4) making minor cosmetic changes to the requirements for requesting inspection of income ...