FREQUENTLY ASKED
QUESTIONS
Ohio's Tax Amnesty Program is a limited-time opportunity that offers taxpayer incentives for paying certain unreported and/or underreported taxes. During Ohio Tax Amnesty, the Ohio Department of Taxation is authorized to forgive all penalties and half of the interest associated with qualified taxes.
Amnesty helps taxpayers make good on their responsibilities and allows the State of Ohio to ensure fairness among all taxpayers. Similar programs in the past have benefitted thousands of participants and resulted in millions of dollars of additional tax revenue.
Ohio Tax Amnesty provides an opportunity for taxpayers to save significant money because of reduced interest and waived penalties.
Ohio Tax Amnesty will only be available for a limited time, from January 1 through February 15, 2018.
If you have unreported or underreported taxes that were due and payable as of May 1, 2017, you may qualify for Ohio Tax Amnesty. Here are the taxes eligible during this program:
  • Individual Income Tax
  • Individual School District Income Tax
  • Employer Withholding Tax
  • Employer Withholding School District Income Tax
  • Pass-Through Entity Tax
  • Sales Tax
  • Use Tax
  • Commercial Activity Tax
  • Financial Institutions Tax
  • Cigarette or Other Tobacco Products Tax
  • Alcoholic Beverage Taxes
Any tax that is not listed under Eligible Taxes on our Check Eligibility page or in the previous question.
No. Ohio Tax Amnesty is only for unreported or underreported tax liabilities.
  • A completed and signed Ohio Tax Amnesty application
  • Completed and signed tax return(s)
  • Full payment for the total amount due as reported on the application
  • If you are filing for a business that is not currently registered with the State of Ohio, you must also submit a completed taxpayer registration form.
Mail your completed application(s), return(s) and payment(s) to:

Ohio Department of Taxation
Tax Amnesty
P.O. Box 183050
Columbus, OH 43218-3050
Depending on which tax type(s) you are filing, you will need to complete appropriate applications for all tax type(s). You may find a complete list of instructions and forms on our Resources page.
No. Applications for Ohio Tax Amnesty will not be accepted until January 1, 2018.
Starting January 1, 2018, applications and instructions can be found on our Resources page.
Starting January 1, 2018, you can find all tax forms related to amnesty on our Resources page.
You will be sent a letter indicating your status – Approved or Denied – within 30 days after receipt of your application.
If you have not already registered your business with the State of Ohio, you will need to submit a completed taxpayer registration form, along with the rest of your documentation. See our Prepare & Apply page for complete details.
Tax periods where the tax was due and payable as of May 1, 2017, qualify for this program.
Amnesty can be denied for any of the following reasons:
  • The application submitted was for taxes that do not qualify for amnesty.
  • Eligible taxes were not due and payable as of May 1, 2017.
  • The Ohio Department of Taxation has issued a billing or assessment notice for the taxes on your application.
  • The Ohio Department of Taxation has already started an audit of the taxes for which you've requested amnesty.
  • Failure to include the correct application, complete return(s) and full payment.
Generally no. If you have other delinquent tax liabilities, the payment will be applied to those taxes.
Yes. Business Streamlined Sales Tax is the only tax that should be filed and paid electronically. A paper Streamlined Sales Tax application must also be mailed in to the Department. No other business or individual taxes may be filed or paid online.
No. To qualify for Ohio Tax Amnesty, full payment of the tax and applicable interest must be made when filing the application.
The full payment is required and must be made by paper check, money order or cashier's check. Credit card payments cannot be accepted.
No. Payments via paper check, money order or cashier's check must be mailed in with the application and returns. The only exception is one specific business tax, Streamlined Sales Tax. It should be filed and paid electronically, followed by a paper application mailed to us.
This website is your best source of information, but if you have further questions, you may email us or call 1-800-304-3211. If you'd like to receive automatic updates when new information is added, we encourage you to sign up for Ohio Tax Alert email notifications.
Streamlined Sales Taxpayers should mail in a paper application for Ohio Tax Amnesty but submit their payment and returns electronically.
Returns filed under Ohio Tax Amnesty may still be subject to audit.
The Internal Revenue Service (IRS) issues the FEIN. Additional information about the FEIN and how to apply is available at www.irs.gov/businesses/index.html. Click on Employer ID Numbers (EINs).
If you have a general taxability question, you are not required to tell us that you're interested in Ohio Tax Amnesty. If your question does necessitate providing personal information so the taxation representative can look up your account to assist you, be reassured that this is not being logged as a possible lead for the tax department.