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 did it take you so long to notify me?

The Ohio Department of Taxation (ODT) receives information from the IRS after a Final Determination has been issued by them.  An audit selection is conducted to bill taxpayer’s who have not complied with Ohio law.  ORC section 5747.10 requires an amended Ohio income tax return, Form IT 1040X, be filed within 60 days after the Final Determination of an IRS adjustment. 

The RAR Notice of Deficiency, issued by the IRS, IRC 6103(d) also states the IRS information is shared with state tax agencies, and advises the taxpayer if the change affects the amount of the State income tax, he/she should file the appropriate State form.
Please note: This procedure is addressed in both the Federal and Ohio tax booklets.