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.

I did not have an extension but mailed my return by regular mail on April 30th. The county auditor received my return on May 2nd and assessed a late filing penalty. Why was I penalized and can I appeal this penalty?

Since the return was not sent by certified mail or one of the approved delivery systems, and had an April 30th postmark, it needed to be received by the appropriate county auditor or the Tax Commissioner’s office no later than April 30th to be considered timely filed.

You may file a Petition for Abatement of Penalty with the Tax Commissioner. Your appeal must be received within 60 days of the assessment date to be considered. Additional instructions for filing this appeal can be found on the back of the preliminary assessment certificate.