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 types of tax obligations do not qualify for General Tax Amnesty?

Any tax that is not listed under the question: Who qualifies for the General Tax Amnesty.  Also any tax which the Department has issued a notice of delinquency, bill or assessment, or on which an audit by the Department is underway, does not qualify for the General Tax Amnesty Program.  The qualifying tax must have been due and payable as of May 1, 2011.

Please note: Consumer’s Use Tax liability does not qualify for the General Tax Amnesty Program, but may qualify under the Consumer’s Use Tax Amnesty program.  For more information about the Consumer’s Use Tax Amnesty program, click here.