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 am unable to determine actual taxable gross receipts in order to timely file my returns. May I make estimated quarterly payments?

The tax commissioner may grant written approval for a calendar quarter taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation.

In addition, taxpayers who report between 95% and 105% of the actual taxable gross receipts for the calendar quarter are deemed to not have incorrectly reported taxable gross receipts. However, taxpayers using this option will be required to file a comprehensive reconciliation schedule with the 4th quarter return and pay any additional tax owed at the 4th quarter rate. Taxpayers unable to make actual payment of the tax are advised to seek approval from the tax commissioner as described in the preceding paragraph.

The tax commissioner has promulgated a rule allowing for quarterly taxpayers to estimate their taxable gross receipts. This procedure requires taxpayers to reconcile by the end of the following quarter. It provides guidelines and a safe harbor from penalties and interest if the procedure is followed. (See Information Release CAT 2005-13, Estimated Payments for Calendar Quarter Taxpayers.)