The Department's Manual Review Unit and Criminal Investigations Unit work with various law enforcement agencies to discover and prosecute individuals responsible for filing frivolous, false, or fraudulent returns.
Whether you are an employer or tax professional, it is your responsibility to notify all appropriate parties when you are affected by a data breach. You should notify your employees and/or clients, as appropriate, of the data breach and follow the guidance in the FAQ “What should individuals do if they have experienced tax-related identity theft?” on their behalf.
Additionally, you should also report the data breach to the following parties:
- State Taxation Authority via email to email@example.com
- Ohio Attorney General's Office via 1-800-282-0515
- Your local police department
When reporting a data breach, please be prepared to provide the company name and tax identification number (FEIN or PTIN), contact information, and a summary of the events.
Unfortunately, some dishonest “tax preparers” scam honest taxpayers who are simply trying to do the right thing and file a legitimate tax return. These scammers, also known as abusive preparers, hurt honest taxpayers in an attempt to make fast money.
An abusive preparer is a paid tax preparer that generally promises larger refunds than other preparers. Some warning signs that your tax preparer may be an “abusive preparer” include:
- They do not list themselves as the preparer of your tax return;
- They collect fees based on a percentage of your refund;
- They require you to pay in cash and/or do not issue a receipt;
- They deposit your refund into their bank account;
- They do not have or will not provide their Preparer Tax Identification Number (PTIN); AND
- They claim false credits and/or deductions on your return.
If you believe that you have fallen victim to an abusive preparer scam, please report it to the Ohio Department of Taxation by email (OhioIDTheft@tax.state.oh.us) or by phone at 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment) from 8:00 am to 5:00 pm, Monday through Friday excluding holidays. Please do not attach any documents or include your full SSN when emailing the Department of Taxation.
Also, complete Form 14157, Complaint: Tax Return Preparer and send it to the IRS.
The following external sources provide information on identity theft:
- Ohio Attorney General Guide to Identity Theft: http://www.ohioattorneygeneral.gov/Individuals-and-Families/Consumers/Identity-Theft
- IRS Taxpayer Guide to Identity Theft and Identity Protection: http://www.irs.gov/uac/Identity-Protection
- Federal Trade Commission Guide to Identity Theft: http://www.consumer.ftc.gov/features/feature-0014-identity-theft
Additionally, you can email us at OhioIDTheft@tax.state.oh.us or call our Taxpayer Services toll free at 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment) from 8:00 am to 5:00 pm, Monday through Friday excluding holidays. Please do not attach any documents or include your full SSN when emailing the Department of Taxation.
If you receive an income statement (e.g. a W-2 or 1099) from a person, business or government agency at which you did not work or from which you did not receive benefits, you should:
- Contact the person, business or agency that issued the income statement to report possible identity theft. The agency should issue a corrected income statement based if the income is a result of identity theft.
- Consult the IRS for guidance on 1) if you should report the income and/or 2) how to report the income.
Note: Do not submit an Ohio ID theft affidavit (IT TA) to the Ohio Department of Taxation unless a fraudulent income tax return (Ohio IT 1040) was filed using your social security number.
If you know or suspect you are are the victim of identity theft, you can also:
- File a police report with your local police department.
- Notify the following agencies of the identity theft:
- Federal Trade Commission
- www.ftc.gov or call 1-877-438-4338
- Social Security Administration
- www.socialsecurity.gov or call 1-800-772-1213
- Credit Bureaus
- Federal Trade Commission
- Notify your bank and credit card companies of the identity theft.
- Review the following additional identity theft resources:
It is very important that you notify ODJFS to report identity theft and receive a corrected 1099-G.
Please notify ODJFS by visiting https://unemploymenthelp.ohio.gov/, click on the "REPORT IDENTITY THEFT" button, and complete the form.
Once ODJFS verifies the ID theft claim, a corrected 1099-G will be issued. You should retain the corrected 1099-G for your records.
2. Generally, you should not include unemployment benefits you did not apply for as income on your federal and state income tax returns.
- For guidance regarding the filing of your federal income tax return in this situation, please visit the IRS at :
- You do not need to have determination from ODJFS on your ID theft claim or a corrected 1099-G to file your federal and state income tax returns. However, you should continue to pursue a corrected 1099-G from ODJFS after your returns are filed to avoid a future tax bill from the IRS or ODT.
- If you have additional questions with filing your Ohio return, please call the Department of Taxation at 1-800-282-1780 to speak with a representative.
Please do not submit an Ohio ID theft affidavit (IT TA) with ODT for this reason, unless a fraudulent income tax return (IT 1040) was filed with Ohio using your social security number.