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.

What is the Ohio interest penalty (IT/SD 2210) and when am I required to pay it?

Most employees who have Ohio individual and/or school district withholding will not owe an interest penalty. However, you may be charged an interest penalty if:

  • You don’t pay enough tax through withholding and estimated payments; OR
  • Your estimated payments are late, even if you are due a refund when you file your tax return.

You can quickly determine if you owe an interest penalty by completing Part I of the IT/SD 2210. The interest penalty is generally due unless one of the following is true:

  • Your “tax liability” minus any employer withholding for the current year is $500 or less;
  • Your “taxes paid” are at least 90% of your “tax liability” for the current year; OR
  • Your “taxes paid” are at least 100% of your “tax liability” for the previous year.

For purposes of these tests, “tax liability” means your total tax due less any credits claimed on the Ohio Schedule of Credits, but prior to any payments, employer withholding, or credit carryforward from your prior year’s return.

For purposes of these tests, “taxes paid” means the sum of your employer withholding, estimated payments, and your credit carryforward from your prior year’s return.

If you owe an interest penalty, you must add it to your tax liability that is calculated on your annual return (Ohio IT 1040 and/or SD 100).

See R.C. 5747.09(A), (D) and (E).

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