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.

Variance Billing Notice ID#3001

The notice that you have received is the result of our mathematical recalculation of your Ohio individual income tax return. The notice identifies the line items on which the discrepancy occurred. Please review your Ohio tax return for the tax year listed on the notice and compare your figures to the "As Corrected" column of our notice. If you still disagree, please attach a brief note to the billing notice outlining your disagreement. Forward this information to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401, fax: 1-614-387-1849. We will review your account and advise you of any adjustment. Submit additional information and/or payment within 30 days from the date on the notice.

I have already paid this bill.

It is possible that your payment and this notice crossed in the mail. It is also possible we applied your payment to an incorrect social security number. To resolve this issue, please send a legible copy of the front and back of your cancelled check or money order along with the payment coupon on the notice. If you made payment by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. Mail the information to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401.

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

The bill reflects a discrepancy in my estimated payments.

Sometimes an incorrect voucher or social security number is used or we apply a payment to the incorrect tax year. Please submit legible copies of the front and back of all checks used to make the payments for the tax year on the notice. If you paid by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. If any part of your estimated payments were a credit carry forward for the previous year, please indicate in your written response the social security number listed first on that year's return. We will notify you of our determination.

 I am a resident of another state or the bill reflects a discrepancy in resident or non-resident credits.

If you were not a resident of Ohio, or had income earned or received from another state for the tax year in question, please return the notice with a copy of the state income tax return you filed and copies of all W-2s. If your state of residence does not have an income tax, please attach a note indicating this along with copies of all W2(s). Please verify residency status as indicated on the Ohio return filed and if incorrect, provide supporting documentation to verify correct residency status.

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