Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

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 Department of Taxation 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 department will file a proof of claim with the bankruptcy court.