Individual Income Tax

Voluntary Disclosure of Personal Income Tax Liabilities

In seeking to increase the level and ease of compliance with Ohio's tax laws, the Ohio Department of Taxation offers a Voluntary Disclosure Program. This program is designed for individual taxpayers who believe they have income tax liabilities and wish to resolve them. By voluntarily disclosing the liabilities, the individual taxpayers can avoid the consequences normally associated with a nexus investigation, audit or assessment. Any individual is eligible for the program if he/she enters into and executes a Personal Income Tax Voluntary Disclosure Agreement prior to any contact from the Income Tax Division.

If you would like to establish a voluntary disclosure agreement, you or your representative should send a letter explaining in detail your activities in Ohio and how long you have carried out these activities in Ohio. Send this letter along with 2 signed Voluntary Disclosure Agreements, the returns and payments to the Treasurer of State.

Remit to the following address:

Ohio Department of Taxation
Personal and School District Income Tax Division
Attn: Voluntary Disclosure Program, 3rd Floor
4485 Northland Ridge Blvd.
Columbus, Ohio 43229

Upon receipt, the division will review the documents and return a signed copy by the Tax Commissioner for your records. General terms of the Personal Income Tax Voluntary Disclosure Agreement (subject to certain limitations):

  1. The individual must file the individual income tax returns, form IT-1040, for the income tax return due in the current calendar year (2015) and each of the three previous years (2014-2012) and pay the tax due plus interest.
  2. The individual waives the right for refund for those three previous years. Refund requests will be honored for the returns due in the current year.
  3. The Tax Commissioner is precluded from assessing the individual or requiring it to file income tax returns for taxable years prior to the years covered by the agreement if the individual has not been previously contacted by the Income Tax Division.
  4. The Tax Commissioner may audit the income tax returns filed by the individual for the years covered by the agreement.

Other Information:

Voluntary Disclosure Agreement

Ohio individual income tax forms and instructions are available on our Web site at Tax Forms

Interest is computed on the net tax due for each calendar year as follows:

# of days interest

365 or 366

x interest rate x Tax due = interest

Interest rates:

Calendar Year

Interest rate:

2012 3%
2013 3%
2014 3%
2015 3%
2016 3%


Example:  Interest on a $500 Ohio tax due for 2011 would be computed as follows (assume tax was due April 16, 2012 and was paid on June 15, 2015):

2012 4/17/12 to 12/31/12   259/366 x 3% x $500 =  $10.61    
2013 1/01/13 to 12/31/13   365/365 x 3% x $500 =  $15.00    
2013 1/01/14 to 12/31/14   365/365 x 3% x $500 =  $15.00    
2015 1/01/15 to 06/15/15   166/365 x 3% x $500 =   $ 6.82    
Total Interest   --------------------------------->      $47.43