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 happens if I fail to file my return or pay the tax?

There are penalties for failing to timely file and pay the tax, including proceedings to revoke a person's privilege or franchise to conduct business in this state. For example, a late filed return is subject to a penalty of up to 10% of the tax due or $50, whichever is greater.