FAQs - Individual Income Tax

How can I be granted an exclusion from the electronic filing requirement?

Any paid tax preparer may complete the IT EF OPT OUT to request an exclusion from the electronic filing requirement. Preparers must submit their requests annually. The requests will be approved or denied on a case-by-case basis. If the request is approved, the exclusion is only valid for one year.

Preparers must present strongly compelling reasons to justify the request for an exclusion from the electronic filing requirement. There are very few reasons why the Department will grant this exclusion. Thus, preparers should not assume that their request will be granted and should plan to comply with the Ohio electronic filing requirement.

See R.C. 5703.059(D).