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 an amended return is filed that has a balance due, when should the additional tax be paid?

Pay the additional tax reported on the amended return at the same time the amended return is filed.  Delaying payment may result in interest and penalty amounts to accrue on the account.

Additionally, if paying by check, please include an IT 40XP and\or SD 40XP payment voucher.  This will assure that the payment is applied to the amended return and not the original.