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.

Why have I received a Variance Billing Notice VRAT0001?

For employer withholding:

The notice is a result of a discrepancy between what you filed on your Ohio employer withholding reconciliation (IT-941) and the amount we received and/or for late payment and/or late filing of the reconciliation for the period identified on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of both sides of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you need to amend the tax figures, use the amended column of the notice and return the notice in the envelope provided. To avoid additional penalties and interest, submit payment by electronic funds transfer on the Ohio Business Gateway at business.ohio.gov or send your payment, along with the payment voucher and/or additional information in the envelope provided within 20 days from the date on the notice.

For school district withholding:

The notice is a result of a mathematical error, non-payment, underpayment, late payment or late filing of the Ohio school district income tax Form SD-141 for the period reflected on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of both sides of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you need to amend the tax figures, use the amended column of the notice and return the notice in the envelope provided. To avoid additional penalties and interest, submit payment by electronic funds transfer on the Ohio Business Gateway at business.ohio.gov or send your payment, along with the payment voucher and/or additional information in the envelope provided within 20 days from the date on the notice.

For sales and Use tax:

The notice is a result of a mathematical error, non-payment or underpayment late filing or late payment or loss of your discount of the sales and use tax for the period referenced on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of both sides of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you need to amend the tax figures, use the amended column of the notice and return the notice in the envelope provided. To avoid additional penalties and interest, submit payment by electronic funds transfer on the Ohio Business Gateway at business.ohio.gov or send your payment, along with the payment voucher and/or additional information in the envelope provided within 20 days from the date on the notice.

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