Ohio Department of Taxation

Offers Ohio Department of Taxation through filing services for tax credits and return-side compliance.

The Ohio Department of Taxation (ODT) is Ohio's state tax administrator, responsible for administering Ohio Revised Code Title 57. ODT receives credit claims on state tax returns (CAT, income tax, franchise tax), processes refunds for refundable credits, audits claims, and issues interpretive guidance — but it does not design, certify, or fund economic development programs.

Almost all Ohio tax incentive programs (Job Creation Tax Credit, Historic Preservation, Opportunity Zone, New Markets) are certified and funded through the Ohio Department of Development (DOD) or the Ohio Tax Credit Authority; ODT is the downstream processor only. The sole credit where ODT is the statutory administrator of record is the R&D Investment Tax Credit (ORC §5751.51), a self-claimed nonrefundable CAT offset — no application or certification is required.