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.

Does the Department of Taxation offer a voluntary disclosure program?

The Department offers a Voluntary Disclosure Program (the VDA program) which is designed for individual taxpayers who wish to resolve their previously unreported individual and/or school district income tax. You are eligible for the VDA program for any tax year for which the Department has not previously contacted you.

If you qualify for the VDA program, submit two signed Voluntary Disclosure Agreements, along with all applicable returns and payments. Upon the Department’s acceptance of your submission, you will receive a letter acknowledging you qualify for the VDA program and a signed copy of the Voluntary Disclosure Agreement.

For more information on the individual/school district income tax VDA program, see the Department’s VDA webpage.