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.

I'm filing my SD 100 with an extension. When must I pay?

If you are filing an extension and you estimate that you owe some tax, it will be necessary for you to make a payment by April 15. You may use Ohio form SD 40P, which should accompany your tax payment. This form is available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.

You may also make a payment by credit card or electronic check. Please see Credit Card or Electronic Check Payment for more information on these options.

Note: DO NOT SEND FORM SD 40P IF YOU PAY BY CREDIT CARD. Claim the credit card extension payment on line 8 of the SD 100.

All necessary tax return and payment forms are available on our Web site at Tax Forms or by calling our toll-free forms request line at 1-800-282-1782.