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 Non-Remittance Billing Notice NRAT0001?

For sales tax:

The notice is a result of non-payment, underpayment, or late payment of the tax due reflected on your UST-1 or electronic funds transfer of sales tax 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. 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 tax:

The notice is a result of non-payment, underpayment, late payment of the Ohio school district income tax Form SD-101 or electronic funds transfer of school district withholding tax 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. 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 employer withholding:

The notice is a result of non-payment, underpayment, or late payment of the tax due reflected on your Form IT-941 or electronic funds transfer of employer income tax withheld. 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.  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.

SearchIcon