Starting with tax year 2019 returns:
This credit is granted by the Ohio Department of Development (ODOD). To claim this credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward up to five years.
For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 122.84.
See page 22 of the individual income tax instructions.