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 I file an appeal, must I drive to Columbus for the hearing?

No. If you file an appeal, you may choose to forgo a hearing or to have a telephone hearing.  If you do not request a hearing, all your information will be carefully reviewed and considered, but you will not have to participate in a hearing. If you choose a telephone hearing, you will participate in a hearing via telephone and may include your representative, or anyone else you choose, by conference call.  If you choose to have a personal appearance hearing (a face-to-face meeting), you will have the opportunity to present documentation and discuss any questions in person, but the hearing will be held in Columbus.