Tax Preparer Electronic Filing Requirement

Paid tax preparers are required, in most cases, to file the personal and if applicable, the school district income tax return electronically using software that has been approved by both the IRS and the Ohio Department of Taxation or through Ohio's free I-File application. To learn more about this requirement, click on one of the links below.

• Ohio Revised Code Section 5747.082 outlines the electronic filing requirement for tax preparers.
• Preparer Opt Out Form - This form may be used by preparers to request exclusion from the electronic filing requirement. 
  Note: Such requests will be handled on a case-by-case basis. For Personal Income Tax only. Employer withholding opt out requests should not be submitted on this form.
• Taxpayer Waiver - This form may be used by individual taxpayers to request exclusion from the electronic filing requirement for preparers.

Other Resources for Tax Preparers

Frequently Asked Questions

Software Developers

2021

• 2021 Ohio Practitioner Electronic Filing Booklet
• Approved Software Products Tax Year 2021 for Electronic Filer
• 2021 Paper Forms Approval Status 
• 2021 MeF Error Codes
• List of Dependent Relationship Options on Schedule of Dependents
• 2021 Income Tax Returns and Instructions 

2020

• 2020 Ohio Practitioner Electronic Filing Booklet
• Approved Software Products Tax Year 2020 for Electronic Filer
• 2020 Paper Forms Approval Status
• 2020 MeF Error Codes
• List of Dependent Relationship Options on Sch J
• 2020 Income Tax Returns and Instructions

2019

• 2019 Ohio Practitioner Electronic Filing Booklet
• Approved Software Products Tax Year 2019 for Electronic Filing
• 2019 Paper Forms Approval Status
• 2019 MeF Error Codes
• List of Dependent Relationship Options on Sch J
• 2019 Income Tax Returns and Instructions

2018 and prior Resources for Tax Preparers