Individual Income Tax

Tax Preparer Electronic Filing

Tax Preparer Electronic Filing Requirement

Paid tax preparers are required, in most cases, to file the personal and if applicable, the school district income tax return electronically using software that has been approved by both the IRS and the Ohio Department of Taxation or through Ohio's free I-File application. To learn more about this requirement, click on one of the links below.

• Ohio Revised Code Section 5747.082 outlines the electronic filing requirement for tax preparers.
• Preparer Opt Out Form - This form may be used by preparers to request exclusion from the electronic filing requirement. Note: Such requests will be handled on a case-by-case basis. For Personal Income Tax only. Employer withholding opt out requests should not be submitted on this form.
• Taxpayer Waiver - This form may be used by individual taxpayers to request exclusion from the electronic filing requirement for preparers.

Other Resources for Tax Preparers

Frequently Asked Questions

Software Developers

2018

• 2018 Ohio Practitioner Electronic Filing Booklet
• Approved Software Products Tax Year 2018 for Electronic Filing
• 2018 Paper Forms Approval Status
• 2018 MeF Error Codes
• List of Dependent Relationship Options on Sch J
• 2018 Income Tax Returns and Instructions

2017

• 2017 Ohio Practitioner Electronic Filing Booklet
• Approved Software Products Tax Year 2017 for Electronic Filing
• 2017 Paper Forms Approval Status
• 2017 MeF Error Codes
• List of Dependent Relationship Options on Sch J

2015 and 2016 Resources for Tax Preparers