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.

Is there a penalty for filing a withholding form late, even if there is no tax due?

Yes. Ohio Revised Code section 5747.15(A)(1), provides a penalty equal to the greater of: i) $50 per month or fraction of a month, up to $500, or (ii) 5% per month or fraction of a month, up to 50%, of the sum of the taxes required to be shown on the report or return, for each month or fraction of a month that elapses between the due date, including extensions of the due date, and the date on which the return is filed.