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.

What are the penalties for not filing tax returns on time and/or not paying collected taxes?

  • An additional charge up to $50 or 10 percent of the tax required to be paid, whichever is greater, may be levied on every tax return not filed on time and/or when the tax liability is not paid in full.
  • For not paying collected taxes, or not filing a tax return, a penalty up to 50 percent of the tax due may be assessed.
  • A $50 fee is charged for every returned check. Interest may be due on any taxes found due and not paid in a timely manner.