2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Ohio individual income tax on Form IT 1040 for 2026 and 2025: the move to a single flat rate under HB 96, the 2025 brackets, the business income deduction, MAGI-based exemptions, retirement, senior, lump sum and joint filing credits, residency and the nonresident statement, conformity and the bonus depreciation add-back, estimated tax, penalties and extensions.
Ohio commercial activity tax (CAT) for 2026 and 2025: the 6 million dollar exclusion (3 million for 2024), the 0.26 percent rate, repeal of the minimum tax, bright-line presence, situsing of receipts, excluded receipts and persons, combined and consolidated groups, registration and cancellation, quarterly returns and estimates, penalties, and why P.L. 86-272 does not apply.