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 did it take so long for the Department of Taxation to send my billing notice?

The Department makes every effort to notify taxpayers of errors or missing returns as soon as possible. Some items on the return take longer to verify than others. Additionally, the IRS periodically shares information with the Department that affects the calculation of tax.

The Department has 4 years from the date a tax return was due or filed (whichever is later) to review the accuracy of the return. Generally, the Department conducts its review and issues billing notices well before the 4 years have passed.

See R.C. 5747.13(A).