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.

Should I file my Ohio individual and/or school district income tax return even if I cannot pay the tax due?

The Department of Taxation recommends you file your return(s), even if you are unable to pay the tax due. Timely filing will allow you to avoid a late filing penalty.

The Department is not authorized to set up payment plans. However, you are encouraged to submit partial payments towards the tax due as soon as possible. See the FAQ “How do I pay my Ohio individual and/or school district income tax?” for more information.

See R.C. 5747.08.