Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is the interest rate for underpayments and over payments of the tax?

The interest rate on underpayments and overpayments is the same. During calendar year 2013 interest will accrue at the rate of 3 percent per annum.

For a detailed schedule of the interest rates for all tax years please click here.