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.

Who qualifies for the General Tax Amnesty?

Most taxpayers subject to the following “qualifying delinquent taxes” which, on May 1, 2011 were due and payable from a taxpayer, vendor, seller or employer and that remain unpaid may qualify for the general amnesty program:

  • Individual Income
  • Individual School District Income
  • Commercial Activity Tax (CAT)
  • Sales and Seller’s Use (Please note: Consumer’s Use Tax is not eligible for the General Amnesty Program, but may qualify under the Consumer’s Use Tax Amnesty program.  For more information about the Consumer’s Use Tax Amnesty program click here.)
  • Employer Withholding
  • School District Employer Withholding
  • Corporation Franchise
  • Pass Through Entity
  • Estate   
  • Gross Receipts of a Natural Gas Company or a combined Electric and Gas Company
  • Motor Fuel
  • Cigarette or Other Tobacco Products
  • Dealers In Intangibles

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