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 Department's process for collecting delinquent payments?

For taxpayers opted-in with the Department, we will send a billing notice, followed by an assessment, and certify the assessment to the Ohio Attorney General for collection, if necessary.