Do the Ohio tax instructions change every year?

Ohio provides taxpayers with new tax forms and instructions each year, but the state may not change the forms other than updating the year printed on the forms, according to LAWriter. Taxpayers can download tax forms in PDF format from the department of taxation's website.

The Ohio state legislature makes tax laws in Ohio, explains the Ohio Department of Taxation. The department's website has the state tax commissioner's formal opinions as well as final and proposed taxation administrative rules so that taxpayers understand the state's tax laws. Taxpayers also have access to information releases and the Ohio revised code on the website.