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 I make payments until this account is paid-in-full?

The Ohio Department of Taxation is not authorized to set up a payment plan. However, any partial payments remitted will be applied to the outstanding balance.  If the account is not paid-in-full by the specified date then an assessment will be issued.  An assessment is a formal billing which includes additional interest and any applicable penalties. 

 To arrange for a payment plan, you must wait until ODT refers your assessed account to the Attorney General's Office (AGO).  The AG's Office is the collection agent for the State of Ohio.  When the AGO receives the tax claim a notice will be issued to you.  The AG's Office may accept your request for installment payments and agree to a payment plan of up to one year.