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Ohio online Form Instructions 709: What You Should Know

If you filed Form 709 during the calendar year prior to the tax year in which you wish to file Forms 2025 and 2019, file Form 709 and all future returns to the following address. If you are filing Form 709 to report income you had in 2017, only File your return if you want to make a tax deduction or credit by the end of the next business day. If you want to report income you had in both 2025 and 2025 or in both 2025 and 2025 but in the next calendar year, you must file Form 709 and Forms 709-A and 709-B at least 10 days before the due date for the tax year for which you want to deduct or credit. If you want to report income you had in one of these two tax years but in the following calendar year, you must file Form 709 and Forms 709-A and 709-B at least 10 days before the end of the first following calendar month (excluding any days you are required to file your tax return after the due date) following the date on which you filed your last return. The date of any return you have to file is the same day you file Form 709 for that tax year. For more information on Form 709, see Publication 946, U.S. Tax Guide for Aliens, Publication 1520, U.S.

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