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.

Why have I received a Corporate Franchise Tax Discrepancy Notice ID #173

The notice is a result of a mathematical error, non-payment, underpayment, late payment or late filing of the Ohio corporation franchise tax report for the period reflected on the notice. If you have previously paid this return in full by the due date, please provide a legible copy of each side of the cancelled check. If you submitted payment by electronic funds transfer, please provide a copy of the bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. To avoid additional penalties and interest, submit payment along with the bill stub and/or additional information within 10 days from the date on the notice in the envelope provided.