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The Pass-Through Entity and Fiduciary Income Tax and Employment Tax Divisions Seek Comments on Proposed Rule Changes
The Pass-Through Entity and Fiduciary Income Tax and Employment Tax Divisions propose the following rule changes:
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Rule Number
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Rule Title
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Proposed Change(s)
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5703-7-15
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Income tax; withholding; corporate officer liability.
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Amend to incorporate electing pass-through entities consistent with the amendment to Ohio Revised Code section 5747.453.
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The proposed rule is available at: https://tax.ohio.gov/professional/legal/rules. All comments regarding the proposed rule should be sent to TaxRules@tax.ohio.gov by November 21, 2024.
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Vision: To create a seamless and user-centric experience for all Ohio Taxpayers.
Mission: One team providing education, innovation, outreach, and exceptional service to our customers.
Core Values: Collaborate and Innovate; Listen Before Talking and Say Yes Before No; Do the Right Thing the Right Way; Bring A Solution; Embrace Diversity and Inclusion; If it’s Worth Doing, It’s Worth Doing NOW
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