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.

I was not an Ohio resident for the year identified on the RAR Billing Notice.

The RAR audit program uses information provided by the Internal Revenue Service to identify Ohio residents who were audited by the IRS.  Occasionally, we receive information for taxpayers who are not residents but used an Ohio address on their tax return.  

If you were not a resident of Ohio and did not earn or receive income in Ohio, or had nexus to Ohio for the year in question, please submit a copy of the state income tax return and copies of all W-2’s filed with your state of residence. 

If your state of residence does not have an income tax, please attach a copy of two of the following:

  • copy of federal tax return,
  • driver’s license,
  • voter’s registration card,
  • lease agreement or mortgage statement,
  • utility bill

Mail copies of the documents along with a copy of the RAR Billing Notice to the address shown on your billing notice.  We will review this information and notify you of any changes made.  

NOTE: If you are unable to obtain the information within the time frame allowed please contact us.