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An assessment is the tax department's legal billing notice of an outstanding tax liability.
2. How long do I have to pay this assessment?
Full payment is due within 60 days of receipt of the assessment. Unpaid assessments are referred to the Attorney General's Office for collection. To insure proper crediting, please include the payment stub provided with the assessment when submitting payment and include your Tax Identification Number and Assessment Serial Number on the check.
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The Tax Department cannot set up a payment plan. Any partial payment submitted will be applied to the outstanding balance. However, partial payments will not stop the imposition of additional interest or the referral of the account to the Attorney General's Office. The Attorney General's Office is the collection agent for the State of Ohio. To arrange for a payment plan, you must wait until we refer your account to the Attorney General's Office. When the Attorney General receives the tax claim, a notice will be issued to you. The Attorney General's Office can accept your request for installment payments and agree to payment plans of up to one year. You will be required to meet with a representative of the Attorney General's Office and to sign a payment contract.
4. What is your mailing address?
Our mailing address for individual income tax assessments is Ohio Department of Taxation, P.O. Box 182402, Columbus, Ohio 43218-2402.
Our mailing address for business tax assessments is Ohio Department of Taxation, P.O. Box 1090, Columbus, Ohio, 43216-1090.
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5. I am trying to make a purchase and my credit report shows a tax lien, why?
A tax lien is filed with the county courts when a tax liability is referred for collection. The Department of Taxation does not forward information to, nor receive information from the credit bureau. However, when an assessment is forwarded to the Attorney General's Office for collection, a judgment lien is filed with the county clerk of courts. This information is public record.
Any information which is public record can be obtained by various credit bureaus, banks or financial institutions. It is, therefore, possible that the lien could affect any credit ratings provided by or given to these agencies. To obtain more information about the lien, contact the Attorney General's Office at area code 614-466-8360.
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6. I am in bankruptcy. Why did you issue the billing?
This assessment is a notice of tax deficiency permissible under Federal law. It is the taxpayer's responsibility to provide the Tax Department with information pertaining to the bankruptcy. This information should include the Case Number, Docket Number, date filed and court in which the bankruptcy was filed. When this information is provided, the Tax Department will file proof of claim with the bankruptcy court.
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7. What is the Attorney General's Office address and telephone number?
The Attorney General's Office is located at 150 E. Gay St., 21st Floor, Columbus, Ohio 43215. Their telephone numbers are:
Personal/SD Taxes – 1-888-301-8885
Business Taxes – 1-888-246-0488
Tax Offset Line – 1-877-607-6400
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8. How do I contest the assessment?
While you may informally contact the Department to request more information about an assessment, to protect your appeal rights you must submit your objection(s) to an assessment in writing to this Department. This is called filing a petition for reassessment. For most taxes, it must be filed within 60 days of your receipt of the assessment (some taxes such as personal property tax are based on mailing date). Instructions on filing appeals and payment requirements are provided with the notice of assessment. To ensure expedited processing of your petition, always include the taxpayer identification number and assessment number on all correspondence and/or payments submitted.
Once a petition for reassessment has been filed, many assessment issues can be resolved by an informal conference conducted by telephone or at a Department office. Visiting an office allows you to present documentation supporting your objections to the assessment as well as discuss any questions you have.
For Property, Public Utility, Excise or Motor Fuel taxes, please mail your petition to: Ohio Department of Taxation, PO Box 530, Columbus OH 43216-0530
For all other taxes please mail to: Ohio Department of Taxation PO Box 1090, Columbus, OH 43216-1090
The petition may also be hand-delivered to any of the following locations: Ohio Department of Taxation, 4485 Northland Ridge Blvd., Columbus, Ohio 43229 Ohio Department of Taxation, 30 E. Broad St. 20th Floor, Columbus, Ohio 43216
If you are outside the Columbus area, please select Service Centers for the location of the service center office nearest you.
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9. Why was the assessment issued?
Delinquency Assessment - Case Type 1
This assessment was issued for failure to file the return for the year reflected on the notice. If you have not filed the return, please complete and submit it to this office. Attach any supporting documentation needed. The estimated assessment will be adjusted and you will be advised of any additional amount due. If the return was filed and/or tax paid, submit a copy of the return and a legible copy of each side of the cancelled check. If payment was made by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. If payment was made by electronic funds transfer, please provide a copy of your bank statement indicating withdraw of these funds. If you believe you are not required to file, provide a detailed explanation and supporting documentation. Information and/or payment should be submitted in the envelope provided along with the bill stub within (60) days of receipt of the assessment notice.
Non-Payment Assessment - Case Type 2
This assessment was issued for non-payment, underpayment or a discrepancy of Income Taxes for the period reflected on the notice. If the amount has already been paid, please forward a legible copy of each side of the cancelled check. If payment was made by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. If payment was made by electronic funds transfer, please provide a copy of your bank statement indicating withdraw of these funds. If the payment has not been remitted, the balance is due within (60) days of the receipt of the assessment notice. Please remit your payment along with the bill stub in the envelope provided.
Bad Check Assessment - Case Type 5
The assessment was issued because your check has not been honored by your bank. Your check cannot be redeposited. Please remit a certified check or money order within (60) days of receipt of this assessment notice. If you disagree with this notice, please provide this office with supporting documentation. Payment or information should be submitted in the envelope provided along with the bill stub.
Variance Assessment - Case Type 6
This assessment was issued as a result of a mathematical recalculation of your Ohio Income Tax Return. A notice was previously mailed identifying the line item on which the discrepancy was identified. If you disagree with this assessment, please provide this office with supporting documentation. Payment and/or information should be submitted in the envelope provided along with the bill stub within (60) days of receipt of the assessment notice.
CP2000 Assessment - Case Type 7
The Internal Revenue Service has reported to us that you did not report all of the income that you earned on your original filing. We have compared the Federal and Ohio filings and note that you have not amended your Ohio return to correct the discrepancy. To satisfy this assessment your remittance must be forwarded to this office within (60) days of receipt of the assessment notice. If you disagree, please provide this office with supporting documentation along with the bill stub in the envelope provided.
FAGI Assessment - Case Type 8
This assessment was issued due to a discrepancy in the Federal Adjusted Gross Income and/or the number of exemptions and/or the filing status as reported on your Ohio return and that which you reported for Federal purposes. Please compare your copy of your Federal Tax Return and your Ohio Tax Return for the year reflected on the notice. If you disagree with the information, you will need to contact the IRS and obtain a Federal transcript called Tax Account Summary. The Federal transcript Tax Account Summary should be forwarded to this office along with the bill stub. This information or payment in full must be received in this office within (60) days of receipt of the assessment notice.
RAR Assessment - Case Type 10
This assessment was issued based on an audit done by the IRS resulting in additional Ohio tax liability for the period indicated on the assessment. If you disagree with this information, you will need to contact the IRS and obtain a Federal transcript called Tax Account Summary. The Federal transcript Tax Account Summary should be forwarded to this office along with the bill stub. This information or payment in full must be received in this office within (60) days of receipt of the assessment notice.
SUB Assessment - Case Type 11
This assessment was issued for failure to file an Ohio return as a shareholder of a sub chapter S Corporation. If you have not filed the return for the year indicated on the notice, please complete and submit it to this office. If the return was filed and/or tax paid, submit a copy of the return and a legible copy of each side of the cancelled check. Information and/or payment should be submitted in the envelope provided along with the bill stub within (60) days of receipt of the assessment notice.
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If your letter indicates County Child Support, County Public Assistance, Ohio Bureau of Worker’s Compensation, Ohio Attorney General's Office or Internal Revenue Service are the recipients of your overpayment, please contact that office by calling the telephone number provided on your notice.
If your offset letter indicates your overpayment is being held for Ohio tax assessments, please call 1-888-297-2911 for Individual Income Tax or call 1-888-297-7150 for business tax.
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