Ohio Department of Taxation Voluntary Disclosure Programs

This page contains links to Ohio Department of Taxation Voluntary Disclosure Programs.  These programs are designed for taxpayers who believe they have tax liabilities and wish to resolve them:

Individual Taxes

• Income — Ohio Individual Income Tax

Business Taxes

• Commercial Activity Tax (CAT)
• Corporation Franchise 
• Employer Withholding
• Pass-Through Entities
• Sales & Use
  • Request for Sales or Use Tax Voluntary Disclosure Agreement (VDA) ^(PDF)
  • Request for Sales or Use Tax Voluntary Disclosure Agreement (VDA) Fill-in Form ^(PDF)
  • Sales and Use Tax Voluntary Disclosure Questions and Answers ^(PDF)
  • ST-CLC (Comprehensive Liability Calculation) - This spreadsheet should be used to calculate the amount of use tax and interest you owe for your disclosure period. This spreadsheet should be used if you will be reviewing your fixed asset and expense purchases on a comprehensive basis. If sampling your expense purchases would be more efficient, please use the ST-BLC spreadsheet below.
  • ST-BLC (Block Liability Calculation) - This spreadsheet should be used to calculate the amount of use tax and interest you owe for your disclosure period. This spreadsheet should be used if you will be reviewing your fixed asset purchases on a comprehensive basis and block-sampling your expense purchases. If comprehensively reviewing your expense purchases would be more efficient, please use the ST-CLC spreadsheet above.