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 is an Offer in Compromise and how might it help me pay off the delinquent taxes I owe?

Delinquent taxpayers and others who owe the state money have a means available to settle their debts.
The State of Ohio has established a formal Offer in Compromise Program with respect to claims certified for collection by various state agencies, including the Ohio Department of Taxation, to the Office of the Attorney General. Pursuant to Ohio Revised Code sections 131.02 and 5703.06, the Offer in Compromise Program allows the Attorney General, with the consent of the state agency, to compromise a claim for less than the tax, premium or principal liability, without reference to penalties or interest, contingent upon one or more of the following conditions:
1. economic hardship (including innocent spouse),
2. doubt of collectibility, or
3. in limited instances, a substantial probability that the claim, if collected, would be subject to refund under the respective agencies' statutes, rules or regulations.
For more information on the Offer in Compromise Program, click on the link to the Web site for the Office of the Attorney General.
Offer in Compromise - Attorney General page