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 am I receiving an Ohio Income Tax Refund Offset letter?

The agency or agencies shown on the letter have reported to the Department of Taxation that you owe a debt(s). The Department is required to apply your Ohio income tax refund as partial or complete payment of the debt(s).

There are two types of Ohio Income Tax Refund Offset letters. If you receive a “proposed” offset letter, you have the opportunity to contest all or a portion of the proposed offset(s) by submitting the Ohio Non-Liable Spouse worksheet and supporting documentation. If you do not respond to the proposed offset letter or you did not receive a proposed offset letter, your refund will be offset against the debt(s) listed.

See R.C. 5747.12