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.

Why should I come forward?

If the Ohio Department of Taxation determines a taxpayer is subject to CAT via audit or a discovery program, the look-back period is limited to a 10 year look-back, and penalties for failing to register timely are imposed. Entering into a CAT VDA limits the taxpayer to a look-back period of 3 years. The taxpayer will only be liable for tax and interest for the look-back period. Penalties are waived.