The Ohio Department of Taxation is committed to promoting tax compliance. The Department administers the Voluntary Disclosure program to assist taxpayers with tax compliance. In exchange for voluntarily disclosing unpaid tax liabilities and unfiled returns to the Department, the taxpayer may receive substantially more favorable terms than if discovered to be noncompliant by the Department.
To be eligible for the voluntary disclosure program, the taxpayer must meet the following five criteria:
- The taxpayer is not currently in contact with the Department regarding outstanding individual income or school district tax liability for any year prior to 2017;
- The taxpayer has not previously been contacted by the Department regarding outstanding individual income or school district tax liability for tax years 2017-2020;
- The taxpayer does not have any outstanding bills or assessments relating to Ohio individual and/or school district income tax liabilities (including for interest or penalties);
- The taxpayer is not, to the best of the taxpayer’s knowledge, under investigation by the Criminal Investigations Division of the Department; AND
- The taxpayer has not previously filed individual or school district income tax return(s) for tax years 2017-2020.
Taxpayers who wish to utilize the voluntary disclosure program must submit the following five items:
- One (1) signed copy of the Voluntary Disclosure Agreement (VDA);
- Completed individual income and school district income (if applicable) tax returns for tax years 2017-2020;
- Payment of individual income tax and interest due (made payable to “Ohio Treasurer of State”) for tax years 2017-2020;
- Payment of school district income tax and interest due (made payable to “School District Income Tax”) for tax years 2017-2020 (if applicable); AND
- Payment of any individual and/or school district estimated taxes due for tax year 2021 as of the VDA submission date (if applicable).
Send these required items to the following address:
Ohio Department of Taxation
Personal and School District Income Tax Division
Attn: Voluntary Disclosure Program, 3rd Floor
4485 Northland Ridge Boulevard
Columbus, Ohio 43229
Important: Do not include any returns and/or payments for any tax year prior to the disclosure period (2017-2020).
Taxpayers who are not eligible for the voluntary disclosure program or who do not provide all of the required items will not be given the favorable protections offered in the VDA.
Voluntary Disclosure Program Resources
- Voluntary Disclosure Agreement Packet The 2021 Voluntary Disclosure Agreement (VDA) for Individual & School District Income Taxes and the individual income tax returns and accompanying schedules for tax years 2017-2020.
- VDA Packet with school district income tax returns for tax years 2017-2020.
- Tax Forms – This page contains the individual income tax returns (IT 1040) and school district income tax returns (SD 100) as well as support forms and instructions.
- Interest Calculator – Use this calculator to determine interest owed for each of the tax years through the date you submit the VDA.
Taxpayers with additional questions on this subject may contact the Department of Taxation by email or by calling 1-800-282-1780 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment).