Please Note: You are viewing the non-styled version of SITE NAME. Either your browser does not support Cascading Style Sheets (CSS) or it is disabled. We suggest upgrading your browser to the latest version of your favorite Internet browser.
These FAQs describe the steps to take when the following types of billing notices are received:
1. School District Withholding Variance Notice ID #012
The notice is a result of a mathematical error, non-payment, underpayment, late payment or late filing of the Ohio school district income tax Form SD-141 for the period reflected on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 10 days from the date on the notice in the envelope provided.
Return to Top
2. Corporate Franchise Tax Discrepancy Notice ID #173
The notice is a result of a mathematical error, non-payment, underpayment, late payment or late filing of the Ohio corporation franchise tax report for the period reflected on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 10 days from the date on the notice in the envelope provided.
Return to Top
3. School District Withholding Variance Notice ID #011
The notice is a result of non-payment, underpayment, late payment or late filing of the Ohio school district income tax Form SD-101 for the period reflected on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 10 days from the date on the notice in the envelope provided.
4. Sales Tax Non-Payment Billing Notice ID# 001, 002, 003, 004 or 005
The notice is a result of a mathematical error, non-payment or underpayment late filing or late payment or loss of your discount of the sales and use tax for the period referenced on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you need to amend the tax figures, use the amended column on the notice and return the notice in the envelope provided. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 15 days from the date on the notice.
Return to Top
5. Employer Withholding Discrepancy Notice ID#010
The notice is a result of a discrepancy between what you filed on your Ohio employer withholding reconciliation and the amount we received and/or for late payment and/or late filing of the reconciliation for the period identified on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you need to amend the tax figures, use the amended column of the notice and return the notice in the envelope provided. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 10 days from the date on the notice.
Return to Top
The notice is a result of failure to file the return for the period reflected on the notice. If you have not filed the return, please submit the return and the applicable balance due. Include any additional applicable charges. Note: For sales tax returns, electronic filing became mandatory with the first filing period in 2009. You may file your return through the Ohio Business Gateway at obg.ohio.gov or TeleFile by call 1-800-697-0440.
If you filed the return and/or paid the tax, submit a copy of your return and a legible copy of each side of your cancelled check. If you submitted your return electronically, please provide the return confirmation number. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you believe you are not required to file, provide a detailed explanation and supporting documentation. To avoid additional penalties and interest, submit the return and payment (if applicable) and/or additional information within 15 days from the date on the notice.
For Sales Tax Delinquencies
No taxable sales – you are still required to file the return even though you had no taxable sales. Please file the return within 15 days from the date on the notice.
Out of business – Please submit a copy of the billing notice and include the last date of business within 15 days of the date on the notice. You must file returns for all periods through your last day of business.
For Use Tax Delinquencies
No taxable purchases – you are still required to file the return even though you had no taxable purchases. Please submit the return within 15 days from the date on the notice.
Out of business - Please submit a copy of the billing notice and include the last date of business within 15 days from the date on the notice. You must file returns for all periods through your last day of business.
For Withholding Delinquencies
Zero withholding – Ohio law requires that you file the IT-941 or IT-942 reflecting zero withholding.
Out of Business – If you were in business for any portion of the year identified on the notice, you must file the IT-941 or IT-942. You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov. The IT-941 paper form is available by searching Tax Forms at tax.ohio.gov. Provide the last date of business and make payment, (if applicable) within 10 days from the date on the notice. If you were out of business prior to the tax year identified on the notice, please provide the last date of business within 10 days from the date on the notice.
For Corporate Delinquencies
Dissolve corporation - Submit a copy of the dissolution certificate or merger agreement that is on file with the Ohio Secretary of State within 15 days from the date of the notice.
Did not conduct business and did not hold an active charter – Submit a completed corporation franchise tax and pass-through entity tax nexus questionnaire within 10 days from the date on the notice. You may obtain the questionnaire by searching Tax Forms at tax.ohio.gov .
7. Activity Bill - Notice ID #149
We have received additional information that indicates an increase in your tax liability for the period reflected on the notice. To satisfy this liability, please send your check along with the bill stub in the envelope provided within 15 days of the date on the notice. If you disagree with the notice, please provide supporting documentation in the envelope provided with the bill stub.
Return to Top
8. Employer Withholding Non-Payment Billing Notice ID #174
The notice is a result of non-payment, underpayment, or late payment of the tax due reflected on your Form IT-501 or electronic funds transfer of employer income tax withheld. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you need to amend the tax figures, use the amended column of the notice and return the notice in the envelope provided. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 10 days from the date on the notice.
Return to Top
