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 IRS can take up to 26 weeks to process an amendment. If a taxpayer's 3-year federal statute of limitations is about to close, how can they wait 26 weeks to file with Ohio?

Ohio law permits a four-year statute of limitations. Ohio law also permits 60 days to file an Ohio amended return after federal acceptance if outside of the four-year statute of limitations. See O.R.C. 5747.10.