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.

Delinquency Notice ID #020

The notice is a result of failure to file the return for the period reflected on the notice.  If you have not filed the return, please submit the return and the applicable balance due.  Include any additional applicable charges. Note: For sales tax returns, electronic filing became mandatory with the first filing period in 2009. You may file your return through the Ohio Business Gateway at obg.ohio.gov or TeleFile by call 1-800-697-0440. 

If you filed the return and/or paid the tax, submit a copy of your return and a legible copy of each side of your cancelled check. If you submitted your return electronically, please provide the return confirmation number. 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 believe you are not required to file, provide a detailed explanation and supporting documentation. To avoid additional penalties and interest, submit the return and payment (if applicable) and/or additional information within 15 days from the date on the notice.

For Sales Tax Delinquencies

 

No taxable sales – you are still required to file the return even though you had no taxable sales. Please file the return within 15 days from the date on the notice.

 

Out of business – Please submit a copy of the billing notice and include the last date of business within 15 days of the date on the notice. You must file returns for all periods through your last day of business.

 

For Use Tax Delinquencies

 

No taxable purchases – you are still required to file the return even though you had no taxable purchases. Please submit the return within 15 days from the date on the notice.

 

Out of business - Please submit a copy of the billing notice and include the last date of business within 15 days from the date on the notice. You must file returns for all periods through your last day of business. 

 

For Withholding Delinquencies

 

Zero withholding – Ohio law requires that you file the IT-941 or IT-942 reflecting zero withholding.

 

Out of Business – If you were in business for any portion of the year identified on the notice, you must file the IT-941 or IT-942.  You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov.  The IT-941 paper form is available by searching Tax Forms at tax.ohio.gov. Provide the last date of business and make payment, (if applicable) within 10 days from the date on the notice.  If you were out of business prior to the tax year identified on the notice, please provide the last date of business within 10 days from the date on the notice.

 

For Corporate Delinquencies

 

Dissolve corporation - Submit a copy of the dissolution certificate or merger agreement that is on file with the Ohio Secretary of State within 15 days from the date of the notice.

 

Did not conduct business and did not hold an active charter – Submit a completed corporation franchise tax and pass-through entity tax nexus questionnaire within 10 days from the date on the notice. You may obtain the questionnaire by searching tax forms at tax.ohio.gov.

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