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.

If I cannot pay by the deadline, will additional charges be added?

If the tax due is not paid by the deadline, an assessment will be issued with updated interest and penalty. The statutory interest rate will apply to any unpaid tax due. 

A late payment penalty will be applied for unpaid balances, and a failure to file penalty may also be applied.   

The table below shows the interest rates for 2007 through 2017.

Tax Year Rate
 2017  4%
 2016  3% 
 2015   3%
 2014  3%
 2013  3%
 2012  3%
 2011  4%
 2010  4%
 2009  5%
 2008  8%
 2007  8%