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.

Why was the assessment issued?

Delinquency Assessment - Case Type 1

This assessment is a result of failure to file the return for the period reflected on the notice. If you have not filed, please submit the return. Please note for Sales Tax, electronic filing became mandatory with the first filing period in 2009. You may file your return through the Ohio Business Gateway at obg.ohio.gov or TeleFile by calling 1-800-697-0440.

If you filed the return and/or paid the tax, submit a copy of both the return and a legible copy of each side of the cancelled check.  If you electronically submitted your return, please provide the return confirmation number. If you submitted payment by credit card, please indicate the confirmation number and the amount of the payment on the coupon at the bottom of the assessment notice. If you submitted payment by electronic funds transfer, please provide a copy of your bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record.  If you believe you are not required to file, provide a detailed explanation and supporting documentation. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

For Sales Tax Delinquencies

No taxable sales – you are still required to file the return even though you had no taxable sales. Please submit the return within 60 days of receipt of the assessment notice. Please note that electronic filing became mandatory with the first filing period in 2009. You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov

Out of business – Please submit a copy of the assessment notice and include the last date of business within 60 days of receipt of the assessment notice. You must file returns for all periods through your last day of business.

For Use Tax Delinquencies

No taxable purchases – you are still required to file the return even though you had no taxable purchases. Please complete and submit the return within 60 days of receipt of the assessment notice. 

Out of business – Please submit a copy of the assessment notice and include the last date of business within 60 days of receipt of the assessment notice. You must file returns for all periods through your last day of business.

For Withholding Delinquencies

Zero withholding – Ohio law requires that you file the IT-941 or IT-942 reflecting zero withholding  You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov.  The IT-941 paper form is available by searching Tax Forms at tax.ohio.gov.

Out of business – If you were in business for any portion of the year identified on the notice, you must file the IT-941 or IT-942.  You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov.  The IT-941 paper form is available by searching Tax Forms at tax.ohio.gov. Provide the last date of business and make payment, if applicable within 60 days from the date on the assessment. If you were out of business prior to the tax year identified on the notice, please provide the last date of business within 60 days of receipt of the assessment notice.

For Corporate Delinquencies

Dissolved corporation - Submit a copy of the dissolution certificate or merger agreement that is on file with the Ohio Secretary of State within 60 days of receipt of the assessment notice.

Did not conduct business and did not hold an active charter – Submit a completed corporation franchise tax and pass-through entity tax nexus questionnaire within 60 days of receipt of the assessment notice. You may obtain the questionnaire by searching Tax Forms at tax.ohio.gov.

For Income Tax and School District Delinquencies

If you were not a resident of Ohio for the year in question on the assessment, you are required to send in the other state's return with all W2(s)/1099(s) for verification.  If the state you resided in does not have an income tax return, you are required to send in proof of residency such as a lease agreement or mortgage statement or utility bills for the first and last month during the period in question.  Non-resident military personnel with their only source of income from the military must submit a IT-10 and copies of your LES for the first and last period for the year in question.

Non-Payment Assessment - Case Type 2

This assessment is a result of non-payment, underpayment, or a discrepancy for the period reflected on the notice. If you paid the tax, submit a legible copy of each side of the cancelled check. If you submitted payment by credit card, please indicate the confirmation number and the amount of the payment on the coupon at the bottom of the assessment notice. If you submitted payment by electronic funds transfer, please provide a copy of your bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record.   For income tax, if you had Ohio withholding not reflected on the assessment, send in copies of all W2(s)/1099(s) to verify withholding. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

Bad Check Assessment - Case Type 5

The assessment was issued because your check has not been honored by your bank. Your check cannot be re-deposited. Please remit a certified check or money order. If you disagree with this notice, please provide this office with supporting documentation along with the coupon on the bottom of the assessment notice. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

Variance Assessment - Case Type 6

This assessment is a result of a mathematical recalculation of your return. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

CP2000 Assessment - Case Type 7

The Internal Revenue Service has reported to us that you did not report all of the income that you earned on your original filing. We have compared the Federal and Ohio filings and note that you have not amended your Ohio return to correct the discrepancy. If you disagree with the information provided by the Internal Revenue Service, contact them at 1-800-829-1040 and request a Federal Tax Account Transcript. Please submit the Federal Account Transcript and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

FAGI Assessment - Case Type 8

This assessment was issued due to a discrepancy in the Federal Adjusted Gross Income and/or the number of exemptions and/or the filing status as reported on your Ohio return and that which you reported for federal purposes. Please compare your copy of your federal tax return and your Ohio tax return for the year reflected on the notice. If you disagree with the information, you will need to contact the IRS and obtain a Federal Tax Account Transcript. Please submit the Federal Account Transcript and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

RAR Assessment - Case Type 10

This assessment was issued based on an audit done by the IRS resulting in additional Ohio tax liability for the period indicated on the assessment. If you disagree with this information, you will need to contact the IRS and obtain a Federal Account Transcript. Please submit the Federal Tax Account Transcript and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

SUB Assessment - Case Type 11

This assessment is a result of failure to file an Ohio return as a shareholder of a sub-chapter S Corporation. If you have not filed the return for the year indicated on the notice, please complete the return and submit it to this office. If you filed the return and/or paid the tax, submit a copy of both the return and a legible copy of each side of the cancelled check. If you believe you are not required to file, provide a detailed explanation and supporting documentation. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.

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