New Ohio Municipal Resource Guide Available
Oct 26, 2026
Ohio REALTORS® is excited to announce that a new white paper, Municipal Income Tax Issues for Real Estate Agents and Brokers, is now available to members! The new resource is designed to help REALTORS® better understand Ohio's unique municipal income tax rules as they apply to commissions earned through the sale, purchase, and lease of real estate
Ohio municipal income tax law contains special provisions that apply to the sourcing and taxation of commissions received by real estate agents and brokers. These rules differ from those that apply to many other types of businesses and can impact where income is reported and taxed. The white paper provides an overview of how commission income is sourced among local taxing jurisdictions and explains several important exceptions and safe harbors that may apply to real estate professionals
Among other topics, the white paper discusses:
- How commission income is apportioned among municipalities based on the location of the real estate involved in the transaction.
- The "Sole Proprietor Twenty-Day Safe Harbor," which may protect certain nonresident agents and brokers from municipal income tax liability in some jurisdictions.
- How a REALTOR®'s municipality of residence or "base of operation" may affect municipal tax obligations.
- Special rules governing rental income.
- Municipal tax considerations affecting brokers and brokerage firms, including employer withholding requirements.
The white paper also includes several practical examples illustrating how these rules may apply in common real-world scenarios encountered by agents and brokers.
To access the complete white paper, log in to your Ohio REALTORS® account and visit the White Papers page: https://www.ohiorealtors.org/white-papers/.
This document is not intended to provide legal or tax advice and should not be relied upon as such. Real estate professionals should consult their CPA, tax advisor, or attorney about their particular facts and circumstances to determine how Ohio’s municipal income tax law will impact their reporting requirements and tax liabilities.
