Individual Income Tax Electronic Filing

Electronic Filing by Tax Preparers

This page contains resources for tax preparers who seek more information about Ohio's electronic filing requirements.

Tax Preparer Electronic Filing Requirement

Paid tax preparers are required, in most cases, to file the personal and if applicable, the school district income tax return electronically using software that has been approved by both the IRS and the Ohio Department of Taxation or through Ohio's free IFile or TeleFile application. To learn more about this mandate, click on one of the links below.

  • Information Release IT 2009-01 - This document outlines the electronic filing requirement for tax preparers.
    • 129th General Assembly House Bill 508 lowers the number of income tax returns that a tax professional may prepare in a year before being required to file all returns electronically, from 75 to 11, beginning in calendar year 2013.
  • Frequently Asked Questions - Questions and answers about the mandate.
  • Preparer Opt Out Form (PDF)  Preparer Opt Out Form (Fill-In)
    • This form may be used by preparers to request exclusion from the electronic filing requirement.  Note: Such requests will be handled on a case-by-case basis.
  • Taxpayer Waiver - This form may be used by individual taxpayers to request exclusion from the electronic filing requirement for preparers.

Other Resources for Tax Preparers

 

Software Developers — This page contains resources for software developers.

IRS eFile ERO Registration

Tax preparers are automatically registered with Ohio as an Electronic Return Originator (ERO) as long as they are registered and approved as an ERO by the IRS. The Ohio Department of Taxation does not require a copy of the IRS acceptance letter or the IRS 8633. Ohio's only requirement is that preparers use software that has been approved by Ohio.