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.

Individual Delinquency Notice ID#1003

Our records indicate that you either filed an Ohio income tax return for a previous year or you filed your Federal return using the social security number listed on the notice we sent you. However, we cannot find the Ohio return you filed for the tax year indicated on the notice. If you filed an Ohio income tax return under a different social security number, please return the notice with a note indicating that number. We will verify the updated social security number and contact you if we need additional information. If you filed under the same social security number, return the notice along with a copy of your tax return for the tax year on the notice. Please include a copy of your W2(s)/1099(s) and a legible copy of the front and back of any cancelled checks that were used for payment. Please indicate the confirmation number and the amount of the payment on the bill stub, for payments made by credit card. If you were expecting a refund, please tell us if you did not receive it. Submit additional information and/or payment within 30 days from the date on the notice.

I was not a resident for the year identified on the billing.

If you were not a resident of Ohio and did not earn or receive income in Ohio for the tax year on the notice in question, please return the notice with a copy of the state income tax return you filed with your state of residence and copies of all W2(s)/1099(s). If your state of residence does not have an income tax, please attach a note indicating this along with copies of all W2(s)/1099(s). Sometimes accountants or organizations use Ohio business addresses for their non-Ohio resident clients. If this happened to you, please return the notice with copies of all W2(s)/1099(s) identifying your state of residence and the name and address of your accountant or organization.


I am in the military. Why are you billing me?

If you filed a Federal return with an Ohio address and no Ohio return was filed, you may have received a bill based on the address.  If you are an Ohio resident, stationed outside Ohio, you are required to file an Ohio return. Refer to Schedule A for military deductions.


If you are a nonresident military service member whose only income during the taxable year was military pay, you are exempt from Ohio income tax, but must still respond to the billing notice to avoid an assessment.


If you are in the status described above, please return the notice with the following information:

§  a completed Ohio form IT 10 showing that you — or if filing jointly, you and your non-military, nonresident spouse — are not liable for Ohio taxes for the taxable year; and

§  a copy of your leave and earnings statements for January and December of the taxable year.

To avoid a tax assessment based on a filing address on a Federal return, nonresident military and spouses are strongly encouraged to complete and file an IT 10 form annually when they file their Federal return. Nonresident military spouses may also file an exemption from withholding IT MIL-SP form with their Ohio employers. Please be advised that this form asks spouses to provide a copy of their military ID card as verification of status; this is specifically authorized by the Department of Defense.

For more information, see nonresident military service members and spouses.


I am required to file a return and I need a form & W-2 information.

Please contact your employer for copies of your W2(s). If your employer cannot provide them to you, please send copies of your year-end pay stubs showing the amount of income tax withheld, with your completed tax return. You may obtain blank returns here or by calling 1-800-282-1782.


After completing the return, you are due a refund.

If you are an Ohio resident, or if you are a nonresident who earns or receives income in Ohio, you are required to file an Ohio income tax return each year. If you do not file a tax return within 30 days of the date of the billing notice, you will be subject to a penalty of up to $500. This penalty can be applied against your refund amount. You will receive a bill for the difference if your refund is less than $500.


I am retired.

You do not  have to file an Ohio income tax return if:

  • Your Ohio adjusted gross income (line 3) ia less than $0
  • The total of your senior citizen credit, lump sum distribution credit and joint filing credit (Ohio Schedule of Credits, lines 4,5, and 12) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax
  • Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3).

 Senior citizens 65 years of age or older are entitled to a $50 dollar tax credit. An additional credit is available for retirement income and pensions. Starting with tax year 2015, the senior citizen and retirement credits are only available to taxpayers whose Ohio Income Tax Base is less than $100,000. Also, certain income and interest from Series "E" and Series "H" bonds may be deductible. For further information, we suggest that you read a copy of the Ohio Income Tax Booklet with instructions.

 NOTE: If your federal adusted gross income is greater than $12,950, the Department recommends that you file an Ohio IT 1040 or IT 10, even if you do not owe any tax, to avoid deliquency billings.

When filing my Ohio return where do I start?

The starting point for the Ohio income tax return is your Federal Adjusted Gross Income. You should also use the same number of personal exemptions listed on your Federal return for the tax year listed on the notice. You may obtain a copy of your tax return from the Internal Revenue Service at 1-800-829-1040. You should request a Federal Tax Account Transcript.   


The name of my ex-spouse appears on the bill.

If you reported a Married Filing Joint status on the Federal income tax return for the tax year identified on your notice, you and your ex-spouse are jointly liable for filing the late income tax return and for paying any taxes that are due. This means that both you and your ex-spouse will be held liable for any unpaid taxes. If you have been unable to contact your ex-spouse, we suggest that you obtain a copy of your Federal tax return from the Internal Revenue Service. This document will give you the amount of joint income reported to the federal government and the number of dependents claimed. You may obtain a copy of your tax return from the Internal Revenue Service at 1-800-829-1040. You should request a Federal Tax Account Transcript. This information should be used to calculate your Ohio tax liability.