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.

Can the penalty and interest be waived if I pay the original tax due?

The billing notice reflects the revised tax due amount and interest calculated from the due date of the original return through the billing date.  Interest is statutory and cannot be waived.  Interest is charged at the rate per annum prescribed by ORC section 5703.47.  Penalty is charged at the assessment phase only and is subject to the guidelines set forth by the Assessment Division.