Ohio Refund Offset Program
The Ohio Department of Taxation is authorized to offset all or a portion of a taxpayer's income tax refund to be applied towards any unpaid tax. Additionally, the Department is required to offset a taxpayer's refund as partial payment of any debt(s) reported by the following agencies:
While the Department of Taxation is responsible for offsetting your refund, the debt is actually owed to another agency. You must contact that agency to resolve any discrepancies.
If your refund is greater than the total outstanding debt, it will be applied to the debt and you will receive the balance. Otherwise, your entire refund will be applied in partial satisfaction of the debt.
However, if you filed a joint return and you're not responsible for your spouse's debt, you may be entitled to all or a portion of your refund. In this case, you must complete the Ohio Non-Liable Spouse worksheet included with your offset notice (and available below).
See R.C. 5747.12 and Ohio Adm. Code 5703-7-13 for more information.
Non-Liable Spouse worksheet line-by-line instructions