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.

How will my three (3) year lookback be determined?

The three-year lookback will end with the end date of the calendar year semi-annual period that most recently occurred which is either June 30th or December 31st.  For example, if a taxpayer comes forward with a request for a VDA in November 2018, the VDA period will be from July 1, 2015 through June 30, 2018.  The semi-annual period of July 1, 2018 through December 31, 2018 will be filed via a tax return (outside of the VDA process) which is due January 31, 2019.

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