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.

The debt(s) listed on the Ohio Income Tax Refund Offset letter belong only to my spouse. How do I get my refund?

If you are not liable for any or all of the debt(s) listed on the Ohio Income Tax Refund Offset letter, you may be entitled to all or a portion of your refund. In this case, you will have received a “proposed” Ohio Income Tax Refund Offset letter, which includes the Ohio Non-Liable Spouse worksheet. The Department of Taxation provides an electronic version of the worksheet and its instructions.

The worksheet uses your Ohio taxable income and Ohio income tax withholding and/or estimated payments to calculate your portion of the refund. You must submit the completed worksheet and supporting documentation within 28 days of the date of the letter by either:

  • Mail:
    Ohio Department of Taxation
    Compliance Division, Attention - Offset Unit
    PO Box 183050
    Columbus, OH 43218-3050
  • Fax: (206) 339-4207

If you do not timely respond, your refund will be offset as partial or complete payment of the debt(s) described in the letter.

See R.C. 5747.12. See also Ohio Adm. Code 5703-7-13(B)(1), (2), and (3).

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