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An assessment is the tax department's legal billing notice of an outstanding tax liability.
2. How long do I have to pay this assessment?
Full payment is due within 60 days of receipt of the assessment. If a balance due remains 60 days after receipt of the assessment, and you do not file an appeal, the Attorney General's Office will begin collection proceedings. To ensure proper crediting, please include the payment stub provided with the assessment when submitting payment and include your tax identification number and assessment serial number on the check.
Ohio law does not authorize the Department of Taxation to set up a payment plan. We will apply partial payments to the outstanding balance. However, partial payments will not stop the imposition of additional interest or the referral of the account to the Attorney General's Office. The Attorney General's Office is the collection agent for the State of Ohio. To arrange for a payment plan, you must wait until we refer your account to the Attorney General's Office. The Attorney General will issue a notice to you after they receive the tax claim. The Attorney General's Office can accept your request for installment payments and agree to payment plans of up to one year. You will be required to meet with a representative of the Attorney General's Office and to sign a payment contract.
4. What is your mailing address?
Our mailing address for individual income tax assessments is Ohio Department of Taxation, P.O. Box 182402, Columbus, Ohio 43218-2402.
Our mailing address for business tax assessments is Ohio Department of Taxation, P.O. Box 1090, Columbus, Ohio, 43216-1090.
5. I am trying to make a purchase and my credit report shows a tax lien, why?
A tax lien is filed with the county courts when a tax liability is referred for collection. The Department of Taxation does not forward information to, nor receive information from the credit bureau. However, when an assessment is forwarded to the Attorney General's Office for collection, a judgment lien is filed with the county clerk of courts. This information is public record.
Any information that is public record can be obtained by various credit bureaus, banks, or financial institutions. It is, therefore, possible that the lien could affect any credit ratings provided by or given to these agencies. To obtain more information about the lien, contact the Attorney General's Office. For business taxes call 1-888-246-0488, for individual taxes call 1-888-301-8885.
6. I am in bankruptcy. Why did you issue the billing?
This assessment is a notice of tax deficiency permissible under federal law. It is the taxpayer's responsibility to provide the Department of Taxation with information pertaining to the bankruptcy. This information should include the case number, docket number, date filed and court in which the bankruptcy was filed. When this information is provided, the department will file a proof of claim with the bankruptcy court.
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7. What is the Attorney General's office address and telephone number?
The Attorney General's office is located at 150 E. Gay St., 21st Floor, Columbus, Ohio 43215. Their telephone numbers are:
Personal/SD Taxes – 1-888-301-8885
Business Taxes – 1-888-246-0488
Tax Offset Line – 1-877-607-6400
8. How do I contest the assessment?
While you may informally contact the Department to request more information about an assessment, to protect your appeal rights you must submit your objection(s) to an assessment in writing to this Department. For most taxes, you must file the petition for reassessment within 60 days of your receipt of the assessment with all applicable documentation to support your objection (some taxes such as personal property tax are based on mailing date). Instructions on filing appeals and payment requirements are provided with the notice of assessment. To ensure expedited processing of your petition, always include the taxpayer identification number and assessment number on all correspondence and/or payments submitted.
Many assessment issues can be resolved by an informal conference conducted by telephone or at a department office. Visiting an office allows you to present documentation supporting your objections to the assessment as well as discuss any questions you have.
For property, public utility, commercial activity, excise or motor fuel taxes, please mail your petition to: Ohio Department of Taxation, PO Box 530, Columbus OH 43216-0530.
For all other taxes, please mail to: Ohio Department of Taxation PO Box 1090, Columbus, OH 43216-1090.
The petition may also be hand-delivered to either of the following locations: Ohio Department of Taxation, 4485 Northland Ridge Blvd., Columbus, Ohio 43229 or Ohio Department of Taxation, 30 E. Broad St. 20th Floor, Columbus, Ohio 43216.
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9. Why was the assessment issued?
Delinquency Assessment - Case Type 1
This assessment is a result of failure to file the return for the period reflected on the notice. If you have not filed, please submit the return. Please note for Sales Tax, electronic filing became mandatory with the first filing period in 2009. You may file your return through the Ohio Business Gateway at obg.ohio.gov or TeleFile by calling 1-800-697-0440.
If you filed the return and/or paid the tax, submit a copy of both the return and a legible copy of each side of the cancelled check. If you electronically submitted your return, please provide the return confirmation number. If you submitted payment by credit card, please indicate the confirmation number and the amount of the payment on the coupon at the bottom of the assessment notice. If you submitted payment by electronic funds transfer, please provide a copy of your bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. If you believe you are not required to file, provide a detailed explanation and supporting documentation. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
For Sales Tax Delinquencies
No taxable sales – you are still required to file the return even though you had no taxable sales. Please submit the return within 60 days of receipt of the assessment notice. Please note that electronic filing became mandatory with the first filing period in 2009. You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov.
Out of business – Please submit a copy of the assessment notice and include the last date of business within 60 days of receipt of the assessment notice. You must file returns for all periods through your last day of business.
For Use Tax Delinquencies
No taxable purchases – you are still required to file the return even though you had no taxable purchases. Please complete and submit the return within 60 days of receipt of the assessment notice.
Out of business – Please submit a copy of the assessment notice and include the last date of business within 60 days of receipt of the assessment notice. You must file returns for all periods through your last day of business.
For Withholding Delinquencies
Zero withholding – Ohio law requires that you file the IT-941 or IT-942 reflecting zero withholding You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov. The IT-941 paper form is availalbe by searching Tax Forms at tax.ohio.gov .
Out of business – If you were in business for any portion of the year identified on the notice, you must file the IT-941 or IT-942. You may file these returns electronically through the Ohio Business Gateway at obg.ohio.gov. The IT-941 paper form is available by searching Tax Forms at tax.ohio.gov . Provide the last date of business and make payment, if applicable within 60 days from the date on the assessment. If you were out of business prior to the tax year identified on the notice, please provide the last date of business within 60 days of receipt of the assessment notice.
For Corporate Delinquencies
Dissolved corporation - Submit a copy of the dissolution certificate or merger agreement that is on file with the Ohio Secretary of State within 60 days of receipt of the assessment notice.
Did not conduct business and did not hold an active charter – Submit a completed corporation franchise tax and pass-through entity tax nexus questionnaire within 60 days of receipt of the assessment notice. You may obtain the questionnaire by searching Tax Forms at tax.ohio.gov .
For Income Tax and School District Delinquencies
If you were not a resident of Ohio for the year in question on the assessment, you are required to send in the other state's return with all W2(s)/1099(s) for verification. If the state you resided in does not have an income tax return, you are required to send in proof of residency such as a lease agreement or mortgage statement or utility bills for the first and last month during the period in question. Non-resident military personnel with their only source of income from the military must submit a IT-10 and copies of your LES for the first and last period for the year in question.
Non-Payment Assessment - Case Type 2
This assessment is a result of non-payment, underpayment, or a discrepancy for the period reflected on the notice. If you paid the tax, submit a legible copy of each side of the cancelled check. If you submitted payment by credit card, please indicate the confirmation number and the amount of the payment on the coupon at the bottom of the assessment notice. If you submitted payment by electronic funds transfer, please provide a copy of your bank statement showing the payment withdrawal, the routing and account number of the transferor bank, and a copy of the addenda record. For income tax, if you had Ohio withholding not reflected on the assessment, send in copies of all W2(s)/1099(s) to verify withholding. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
Bad Check Assessment - Case Type 5
The assessment was issued because your check has not been honored by your bank. Your check cannot be re-deposited. Please remit a certified check or money order. If you disagree with this notice, please provide this office with supporting documentation along with the coupon on the bottom of the assessment notice. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
Variance Assessment - Case Type 6
This assessment is a result of a mathematical recalculation of your return. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
CP2000 Assessment - Case Type 7
The Internal Revenue Service has reported to us that you did not report all of the income that you earned on your original filing. We have compared the Federal and Ohio filings and note that you have not amended your Ohio return to correct the discrepancy. If you disagree with the information provided by the Internal Revenue Service, contact them at 1-800-829-1040 and request a Federal Tax Account Transcript. Please submit the Federal Account Transcript and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
FAGI Assessment - Case Type 8
This assessment was issued due to a discrepancy in the Federal Adjusted Gross Income and/or the number of exemptions and/or the filing status as reported on your Ohio return and that which you reported for federal purposes. Please compare your copy of your federal tax return and your Ohio tax return for the year reflected on the notice. If you disagree with the information, you will need to contact the IRS and obtain a Federal Tax Account Transcript. Please submit the Federal Account Transcript and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
RAR Assessment - Case Type 10
This assessment was issued based on an audit done by the IRS resulting in additional Ohio tax liability for the period indicated on the assessment. If you disagree with this information, you will need to contact the IRS and obtain a Federal Account Transcript. Please submit the Federal Tax Account Transcript and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
SUB Assessment - Case Type 11
This assessment is a result of failure to file an Ohio return as a shareholder of a sub-chapter S Corporation. If you have not filed the return for the year indicated on the notice, please complete the return and submit it to this office. If you filed the return and/or paid the tax, submit a copy of both the return and a legible copy of each side of the cancelled check. If you believe you are not required to file, provide a detailed explanation and supporting documentation. Please submit information and/or payment in the envelope provided along with the coupon on the bottom of the assessment notice within 60 days of receipt of the assessment notice.
10. What do I do if my letter indicates a Refund Offset?
If your letter indicates County Child Support, County Public Assistance, Ohio Bureau of Worker’s Compensation, the Ohio Attorney General's Office or the Internal Revenue Service are the recipients of your overpayment, this is known as a Refund Offset. Please contact that office by calling the telephone number provided on your notice.
If your Refund Offset letter indicates your overpayment is being held for Ohio tax assessments, please call 1-888-297-2911 for individual income tax or call 1-888-297-7150 for business tax.
11. My federal and state tax refunds were both offset/withheld by the Attorney General's Office for the same assessment. This will overpay the balance due on the assessment, who is responsible for refunding any overpayment?
Both refunds will be applied to the assessment by the Attorney General's Office, any overpayment will be automatically sent to you in the form of a refund check from the Attorney General's Office. If you have questions about the time frame, you will need to contact the Attorney General’s Office at 1-888-301-8885.
