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 you 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 that reported to Ohio.  This discrepancy could involve your Federal AGI, the number of exemptions claimed, and/or you 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, fax: 1-614-387-1849.

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

Contact the IRS at 1-800-829-1040 to obtain a Tax Account Transcript for comparison. You may also order a Tax Account Transcript electronically by visiting the IRS Website. If the 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.

If 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, IT 1040-X, for the tax year in question, you should do so now. Attach a copy of the Ohio billing notice to the amended tax return along with a copy of the 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, IT 1040-X, accompanying schedules and supporting documentation such as W2, 1099, other states W2, 1099, and/or returns.          

 I filed a joint Federal return with my same-gender spouse.

Ohio does not recognize marriage between persons of the same gender. Individuals who entered into such a marriage in another jurisdiction shall not use the filing status of “married filing jointly” or “married filing separately”. Each individual must instead file an Ohio return in accordance with the following guidelines: file a separate Ohio income tax return using form IT 1040 and check the box on the first page indicating that Schedule IT S will be filed, use the filing status of “single” or, if qualified, “head of household” and complete Ohio Schedule IT- S.  Please provide each individual’s IT 1040, being sure to check the box indicating IT- S will be used, and Schedule IT- S. 

 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.