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.

The information contained in the billing notice is not correct. The Internal Revenue Service (IRS) has changed the initial audit.

If you believe the information that we obtained from the Internal Revenue Service is incorrect, you must attach a copy of the following:

  • Tax Account Transcript, or
  • Corrected Federal 4549 and IRS Final Determination letter

Mail the above named document(s) along with a copy of the Ohio RAR Billing Notice to the address shown on your billing notice.  We will review this information and notify you of any changes made.  

NOTE: If you are unable to obtain the information within the time frame allowed please contact us.