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These FAQs describe the steps to take when the following types of billing notices are received:
1. CP2000 Billing Notice ID#2001
The Internal Revenue Service has reported to us that you did not report all of the income that you earned on the return you originally filed. The IRS has already notified you regarding your federal return. We have compared the Federal and Ohio filings and have identfied that you have not amended your Ohio return to correct the discrepancy. The notice corrects the discrepancy. You must submit additional information and/or payment within 30 days from the date on the notice.
I am a resident of another state.
Ohio law provides that income earned or received from an Ohio source is taxable to Ohio. Residency, in this case, has no effect on the taxability of the income.
I cannot pay this bill in full at this time.
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.
2. FAGI Billing Notice ID#5002
The audit notification, which you have received, is the result of a discrepancy between the information reported to the Internal Revenue Service and that reported to Ohio. This discrepancy could involve your Federal Adjusted Gross Income, the number of exemptions claimed, and/or your filing status. The Internal Revenue Service reported the information on this billing to us. If you disagree with the information provided by the Internal Revenue Service, contact the IRS at 1-800-829-1040 and obtain a Tax Account Summary Transcript. Attach a copy of this transcript to the Ohio Billing Notice and return it to Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401. You must submit additional information and/or payment within 30 days from the date on the notice.
The billing notice does not reflect the changes based on the Amended Federal income Tax Return I filed.
If you amend your federal return to change: the Federal Adjusted Gross Income, number of exemptions or filing status, you are required to file an amended Ohio income tax return to reflect these changes. If you have not filed an amended Ohio income tax return for the tax year in question, you should do so now. Attach a copy of the Ohio billing notice to the amended tax return along with a copy of the Tax Account Summary transcript from the IRS and mail it to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401. We will notify you of any remaining liability.
The billing notice reflects a discrepancy in the number of exemptions reported.
Ohio law requires that you file your Ohio income tax return using the same number of exemptions that you claimed on your federal income tax return. The information that we received from the Internal Revenue Service indicated that you filed your federal tax return with fewer exemptions than you reported on your Ohio return.
I cannot pay this bill in full at this time.
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.
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3. Individual Delinquency Notice ID#1003
Our records indicate that you either filed an Ohio income tax return for a previous year or you filed your federal return using the social security number listed on the notice we sent you. However, we cannot find the Ohio return you filed for the tax year indicated on the notice. If you filed an Ohio income tax return under a different social security number, please return the notice with a note indicating that number. We will verify the updated social security number and contact you if we need additional information. If you filed under the same social security number, return the notice along with a copy of your tax return for the tax year on the notice. Please include a copy of your W-2s and a legible copy of the front and back of any cancelled checks that were used for payment. Please indicate the confirmation number and the amount of the payment on the bill stub, for payments made by credit card. If you were expecting a refund, please tell us if you did not receive it. Submit additional information and/or payment within 30 days from the date on the notice.
I was not a resident for the year identified on the billing.
The Ohio Non-filer Program is a compliance program, which uses information provided by the Internal Revenue Service to identify Ohio residents who did not file an Ohio income tax return. The program also identifies Ohio taxpayers who have filed a prior year state income tax return and do not have a return on file for the tax year indicated on the notice. Occasionally, we find that taxpayers moved into or out of Ohio before or after the year of the notice. If you were not a resident of Ohio and did not earn or receive income in Ohio for the tax year on the notice in question, please return the notice with a copy of the state income tax return you filed with your state of residence and copies of all W-2s. If your state of residence does not have an income tax, please attach a note indicating this along with copies of all W-2s. Sometimes accountants or other organizations use Ohio business addresses for their non-Ohio resident clients. If this happened to you, please return the notice with copies of all W-2s identifying your state of residence and the name and address of your accountant or organization.
I am in the military. Why are you billing me?
If you filed a federal return with an Ohio address and no Ohio return was filed, you may receive a bill based on the address. However, if you are a nonresident military service member whose only income during the taxable year was military pay, you are exempt from Ohio income tax, but must still respond to the billing notice to avoid an assessment.
If you are in the status described above, please return the notice with the following information:
To avoid a tax assessment based on an filing address on a federal return, nonresident military and spouses are strongly encouraged to complete and file an IT 10 form annually when they file their federal return. Nonresident military spouses may also file an exemption from withholding IT MIL-SP form with their Ohio employers. Please be advised that this form asks spouses to provide a copy of their military ID card as verification of status; this is specifically authorized by the Department of Defense.
For more information, see nonresident military service members and spouses.
I am required to file a return and I need a form & W-2 information.
Please contact your employer for copies of your W-2s. If your employer cannot provide them to you, please send copies of your pay statements showing the amount of income tax withheld, with your completed tax return. You may obtain blank returns on this Web site or by calling 1-800-282-1782.
After completing the return, you are due a refund.
If you are an Ohio resident, or if you are a non-resident who earns or receives income in Ohio, you are required to file an Ohio income tax return each year. If you do not file a tax return, you are subject to a penalty of up to $500. This penalty can be applied against your refund amount. You will receive a bill for the difference if your refund is less than $500.
I am retired.
You have to file an Ohio income tax return if, after deducting all available tax credits and deductions, you have a Federal Adjusted Gross Income of $11,601 or more for single filers or $13,201 or more for married filing joint filers. Senior citizens 65 years of age or older are entitled to a $50 dollar tax credit. Additional credits are available for retirement income and pensions. Also, certain income and interest from Series "E" and Series "H" bonds may be deductible. For further information, we suggest that you read a copy of the Ohio Income Tax Booklet with instructions.
When filing my Ohio return where do I start?
The starting point for the Ohio income tax return is your Federal Adjusted Gross Income. You should also use the same number of personal exemptions listed on your federal return for the tax year listed on the notice. You may obtain a copy of your tax return from the Internal Revenue Service at 1-800-829-1040. You should request a Tax Account Summary Transcript. We will also accept a computer letter from the Internal Revenue Service that gives your income and dependent information.
The name of my ex-spouse appears on the bill.
If you reported a joint filing status on the federal income tax return for the tax year identified on your notice, you and your ex-spouse are jointly and severally liable for filing the late income tax return and for paying any taxes that are due. This means that both you and your ex-spouse will be held liable for any unpaid taxes. If you have been unable to contact your ex-spouse, we suggest that you obtain a copy of your federal tax return from the Internal Revenue Service. This document will give you the amount of joint income reported to the federal government and the number of dependents claimed. You may obtain a copy of your tax return from the Internal Revenue Service at 1-800-829-1040. You should request a Tax Account Summary Transcript. This information should be used to calculate your Ohio tax liability.
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4. Variance Billing Notice ID#3001
The notice that you have received is the result of our mathematical recalculation of your Ohio individual income tax return. The notice identifies the line items on which the discrepancy occurred. Please review your Ohio tax return for the tax year listed on the notice and compare your figures to the "As Corrected" column of our notice. If you still disagree, please attach a brief note to the billing notice outlining your disagreement. Forward this information to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401. We will review your account and advise you of any adjustment. Submit additional information and/or payment within 30 days from the date on the notice.
I have already paid this bill.
It is possible that your payment and this notice crossed in the mail. It is also possible we applied your payment to an incorrect number. To resolve this issue, please send a legible copy of the front and back of your cancelled check or money order along with the payment coupon on the notice. If you made payment by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. Mail the information to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401.
I cannot pay this bill in full at this time.
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.
The bill reflects a discrepancy in my estimated payments.
Sometimes an incorrect voucher or social security number is used or we apply a payment to the incorrect tax year. Please submit legible copies of the front and back of all checks used to make the payments for the tax year on the notice. If you paid by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. If any part of your estimated payments were a credit carryforward for the previous year, please indicate in your written response the social security number listed first on that year's return. We will notify you of our determination.
I am a resident of another state.
If you were not a resident of Ohio and did not earn or receive income in Ohio for the tax year on the notice in question, please return the notice with a copy of the state income tax return you filed with your state of residence and copies of all W-2s. If your state of residence does not have an income tax, please attach a note indicating this along with copies of all W-2s.
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5. Individual NRL Billing Notice ID#4001
Our records indicate you filed a return and did not pay the tax due in full by April 15. Interest has been added. Submit additional information and/or payment within 30 days from the date on the notice.
I disagree with the penalties.
The Ohio return is due no later than April 15. Ohio law provides for the imposition of interest and possibly a late filing penalty when the return and/or payment are late.
I cannot pay this bill in full at this time.
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.
I have already paid this bill.
Please send us a legible copy of the front and back of your cancelled check. If you paid by credit card, please indicate the confirmation number and the amount of the payment on the bill stub. Upon receipt, we will make a determination on the status of the bill. Forward this information to the Ohio Department of Taxation, Billing Section, P.O. Box 182401, Columbus, Ohio 43218-2401. Submit additional information and/or payment within 30 days from the date on the notice.
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6. Individual School District Delinquency Notice ID #7004
Your Ohio income tax return indicates you reside in an Ohio school district that levies an income tax. However, we are unable to verify that you filed an Ohio school district income tax return for this district.
If you did not file, you may electronically file your return on this site.
To have an Ohio school district income tax return (Form SD-100) faxed or mailed to you, please call the forms request line at 1-800-282-1782 or you may obtain blank returns at Tax Forms.
If you did file, please send us a copy of the return. If you did not reside in the school district referenced in this notice, please notify us by letter and state the address(es) and school district(s) where you resided during the taxable year.
If the notice does not correctly state your social security number, contact us by letter and include your correct social security number along with verification of that number (e.g., a photocopy of your social security card or a driver’s license with your social security number on it).
School District Delinquency Questions and Answers
Q1. How do I obtain my W-2(s)?
A1. Contact your employer’s payroll department for copies of your W-2s.
Q2. Can I request an extension to file a response?
A2. Yes, you may obtain a 15-day extension beyond the deadline stated in the notice by calling 1-888-405-4091.
Q3. How do I find out what school district I lived in?
A3. Contact your county Board of Elections or County Auditor's office. You can also use The Finder, an on-line locator service available on this site.
Q4. My employer does’t withhold school district tax.
A4. You should put the facts in writing along with a copy of last year’s W-2 and return it in the envelope provided.
Q5. I was in the military, what do I do?
A5. If you are an Ohio resident and your home of record is in a school district with an income tax, you are required to file a return and pay any tax due. Income earned while serving out-of-state or in a federally-designated combat zone is generally exempt from taxation; please see our Military FAQs.
Q6. I was a part-year resident, what do I do?
A6. You must file the Ohio school district income tax return and pay tax on the income earned while residing in the school district levying the tax. Deduct income you earned while living outside the taxing district on line 2 of the return.
Q7. I’m a student attending school in a taxable district. What do I do?
A7. If you have not changed your residency status to your school of attendance, please send us a letter stating proof of residency in another school district. You may use a copy of your driver’s license or utility bill. Please return the proof of residency documents in the envelope provided.
Q8. I’m a college student and my official residence (parent’s home) is in a taxable school district. But I attend college in a non-taxable school district, do I still need to file?
A8. Yes. If your permanent residence is your parent’s home and that is in a taxable school district, you are responsible for filing a school district return for that district.
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