Welcome to the Ohio Tax Amnesty Web Site

Who is eligible for Ohio's Tax Amnesty program? Probably a lot more people than you think. Ohio's tax code has experienced many changes in recent years, and taxpayers may not have correctly filed past taxes. Are you one of them?

While there are hundreds of situations in which someone may qualify for Ohio Tax Amnesty, this short check list could help determine if you qualify. These are just a few examples of possible situations that could lead to a tax delinquency.

Do you own a business that performs taxable services, such as repair, installation, security, janitorial, personal care, or snow removal, to customers at Ohio locations?
If yes, have you charged Ohio Sales Tax on those services?

Have you purchased taxable services, such as snow removal, tree trimming, repair work, or installation, at your Ohio location(s)?
If yes, did you pay Ohio Sales Tax or Use Tax on those services?

Do you own a business headquartered outside of Ohio that has representatives or employees soliciting sales and/or making repairs in Ohio?
If yes, have you charged Ohio Sales Tax to your customers?
If yes, have you filed a Corporation Franchise Tax return with the State of Ohio?

Have you purchased tangible personal property over the Internet or through a catalog at your Ohio location(s)?
If yes, did you pay Ohio Sales Tax or Use Tax on those purchases?

Do you own a business outside of Ohio but sell products, such as makeup, jewelry or clothes to people in Ohio?
If yes, do you store your inventory in an Ohio location, such as a public storage facility or warehouse?
If yes, have you filed Ohio Personal Property Tax returns?

Have you not filed Personal Income Tax returns with the State of Ohio because you did not have the money to pay any or all of the amount due at the time of filing?

Are you a business owner who has withheld taxes from your employees' paychecks but have not paid those taxes to the State of Ohio?

Are you a shareholder in a subchapter S corporation or a partner in a partnership that does business in Ohio and have received a distributive share from that corporation or partnership?
If yes, has the subchapter S corporation or partnership filed a Pass-through Entity Tax return and paid the tax due (related to the S corporation/partnership's profits) to the State of Ohio?