FAQs - Individual Income Tax

Am I required to electronically file my clients' Ohio income tax returns?

You are required to electronically file all Ohio income tax returns if all of the following are true:

  • You are a paid tax preparer;
  • You file more than 11 original tax returns during any calendar year;
  • You prepared at least 10 original tax returns during the previous calendar year; AND
  • The Department of Taxation has not granted you an exclusion from the requirement.

“Original tax returns” include all individual and school district income, fiduciary and pass-through entity income, and employer and school district withholding tax returns. It does not include any amended returns.

A preparer who meets the above criteria must electronically file their clients’ original tax returns. If the preparer does not comply with this requirement, a $50 penalty may be imposed for each paper return filed, starting with the 12th paper return.

If a client wishes to file a paper income tax return, see the FAQ "What if my client cannot or refuses to electronically file their income tax return(s)?" for additional information.

See R.C. 5747.082.