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.

How do I file and pay the municipal income tax?

All returns and forms must be filed electronically. These are available to download from our website at www.tax.ohio.gov.

Payments by electronic funds transfer (EFT) – If any remittance of estimated Chapter 5745 municipal income tax is $1,000 or more, or if the amount payable with the return is $1,000 or more, the taxpayer must pay by EFT.  See R.C. 5745.03(E), 5745.04(E) and 5745.041. Please direct questions regarding the EFT payment program to the Ohio Treasurer of State’s office at 30 East Broad Street, 9th Floor, Columbus, Ohio 43266-0421. You may contact them at 877-338-6446.

Payments not by EFT – If the taxpayer is not required to pay by EFT, please make the remittance payable to ‘Ohio Treasurer of State’ and mail to:

Ohio Department of Taxation

Business Tax Division

Municipal Income Tax Section

PO Box 182857

Columbus, OH 43218-2857

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