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.

Can you provide examples of how to calculate payments under the payment plan?

The formula for calculating the monthly payment under the payment plan is:

1.  If amount due is $500 or less—the full amount must be paid with the amnesty application.
  1. 2.  If amount due is $42,000 or more—total amount due under amnesty/84 months; or
  2. 3.  If amount due is more than $500 and less than $42,000—the monthly payment is $500. 

Here are some examples:

Example 1—Total use tax liability is $10,000.  Since the minimum payment is $500, the monthly payment is calculated by dividing $10,000 by $500, or $500 per month for 20 months.

Example 2—Total use tax liability is $126,000.  Since the maximum payment period is 84 months, the monthly payment is calculated by dividing $126,000 by 84 or $1,500 per month for 84 months. 
Example 3—Total use tax liability is $500 or less.  Since the minimum payment is $500, the full amount due must be remitted with the amnesty application.
Example 4—Total use tax liability is $1,700.  The first payment is $500, the second and third payments are $500 each.  The final payment is $200.  In other words, for amounts not evenly divisible by 500, the final payment will be the remaining amount due.

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