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 Delinquency Notice DQAT0002?

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.

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 20 days from the date on the notice.

For Sales Tax

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 business.ohio.gov or TeleFile by calling 1-800-697-0440. TeleFile is available for vendors who have a regular county vendor’s license (license numbers which begins with 01 – 88) and are filing for a single county. Only vendors with this account type and a touch-tone telephone are able to use the TeleFile system. Taxpayers need to provide their TIN (tax identification number), which is found on their registration confirmation letter, a previously-filed paper return, or by calling the department’s Taxpayer Services at 1-888-405-4039.

No taxable sales – you are still required to file the return even though you had no taxable sales. Please file the return within 20 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 20 days of the date on the notice. You must file returns for all periods through your last day of business.

For Use Tax

No taxable purchases – you are still required to file the return even though you had no taxable purchases. Please submit the return within 20 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 20 days from the date on the notice. You must file returns for all periods through your last day of business.

For Withholding Tax

Note: Effective Jan. 1, 2015, in accordance with Ohio Administrative Code rule 5703-7-196, employers are required to file state and school district income tax withholding returns and make payment of the withheld taxes through the Ohio Business Gateway (OBG) at business.ohio.gov.

Zero withholding – Ohio law requires that you file the IT-941 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 business.ohio.gov. Provide the last date of business and make payment, (if applicable) within 20 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 20 days from the date on the notice.

For Corporate Franchise Tax

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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