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.

What is the procedure for requesting a refund?

A taxpayer requesting a refund of an overpayment not shown on the originally filed municipal income tax return must file an amended return accompanied by the full and complete reason for the refund claim within three years after the date of the illegal, erroneous or excessive payment of the tax. See Abitibi-Price Corporation and Subsidiaries v. Tracy, BTA No. 98-N-401 (3-12-01). For purposes of this three-year period, estimated payments made before the due date or extended due date for filing the return to which the payment relates are deemed to have been made on the due date or extended due date of the return. However, if by written agreement the tax commissioner and the taxpayer have extended the three-year assessment statute of limitations, then the refund statute of limitations is extended to the same date.