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 the RAGRET via audit or a discovery program, the look-back period is up to ten (10) years plus penalties for late filing or late payment of the tax.  Entering into a RAGRET VDA limits the taxpayer to a look-back period of three (3) years.  The taxpayer will only be liable for tax and interest for the look-back period.  Penalties will be waived.