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.

FAGI Billing Notice ID#5002

The Internal Revenue Service has reported information regarding your Federal Adjusted Gross Income (Federal AGI), the number of exemptions claimed, and your filing status.  There is a discrepancy between the information reported to the IRS and the information reported to Ohio.  This discrepancy could involve your Federal AGI, the number of exemptions claimed, and/or your filing status.  This notice corrects the discrepancy. You must submit additional information and/or payment within 30 days from the date on the notice to the Ohio Dept. of Taxation, Billing, P.O. Box 182401, Columbus, Ohio 43218-2401, efax: 1-206-333-1771.

 I disagree with the information provided to Ohio by the Internal Revenue Service.

Contact the IRS at 1-800-829-1040 to obtain a Federal Tax Account Transcript for comparison. You may also order a Federal Tax Account Transcript electronically by visiting the IRS Website. If the Federal Tax Account Transcript is different from this notice, provide a copy of the transcript and the notice.

 I’ve amended my Federal return; however, those changes are not reflected in this notice.

When you amend your Federal return to change the Federal Adjusted Gross Income, number of exemptions or filing status, you are required to file an amended Ohio income tax return to reflect these changes. If you have not filed an amended Ohio income tax return for the tax year in question, you should do so now. For tax years, 2014 and prior, use form IT 1040X.  Starting with tax years 2015 and forward, use form Universal IT 1040 and check the box to indicate it is an amended return. Attach a copy of the Ohio billing notice to the amended tax return along with a copy of the Federal Tax Account Transcript from the IRS and mail it to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401. We will notify you of any remaining liability.

 I agree with the adjustments, however, have additional adjustments to report.

Provide an amended Ohio tax return, accompanying schedules and supporting documentation such as W2, 1099, other states W2, 1099, and/or returns. The appropriate form return to amend your Ohio tax return is found here.   

 I cannot pay this bill in full at this time.

Ohio law does not authorize the Department of Taxation to set up a payment plan. We will apply partial payments to the outstanding balance. However, partial payments will not stop the imposition of additional interest or the referral of the account to the Attorney General's Office (collection agent for the State of Ohio).  You must submit information and/or payment within 30 days from the date on the notice to the Ohio Dept. of Taxation, Billing, P.O. Box 182401, Columbus, Ohio 43218-2401.

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