Ohio Department of Taxation Individual Income Tax

Filing Season Central

This page serves as an on-line headquarters for taxpayers looking for more information about the Ohio individual income tax. Below you will find answers to many common questions as well as resources to help you through filing season.

Need more help? You can always send us an e-mail; our goal is to respond within 24 hours. For live help, taxpayer service agents are available at (800) 282-1780 from 8 a.m. to 7 p.m. Monday through Friday through April 17, 2012.

Key filing season resources:

• Electronic filing options — Ohio offers several ways to cut to the front of the line and get your refund fast. More than 75% of Ohioans already file electronically. Why wait weeks for a refund when you can have it in days?

• Income taxes and the military — Complying with income tax laws can be tricky for members of the military and their families. Get the lowdown here.

• Your 1099G Document Available Electronically in I-File — To streamline operations and reduce costs, your 1099G document is now available in the Ohio I-File system . Simply go into the I-File link and register annually as you would to file your 2011 Income Tax or School District Income Tax return. Once you register in I-File, log in and click on the 1099G option. Read all of the information before you view your document. Questions regarding the 1099G can be answered in our expanded FAQ's. We encourage you to print and retain this important document for your records.
  
  
• Where’s my refund? — If you submitted your state income tax return the old-fashioned way (by mail), it will take some time to process. Check on the status of your refund here or by calling (800) 282-1784. Improvements to our system will help us provide you with detailed information on your refund status.

• Make a payment — If you owe, you have options, including the Department of Taxation's online ePayment system for making payments by credit card or electronic check. Learn more about ePayment here.

• Tax forms for 2011:
• 2011 Ohio income tax publication— This is the official instruction booklet and tax tables for completing a 2011 Ohio individual income tax return and school district income tax return.
• 2011 Ohio income tax returns
• School District Income Tax — More resources on this tax are available on this page.
• All other income tax forms — Need a form or instructions not listed here? No need to leave home. A complete list of current income tax forms is available here.
• Income tax form archive — Individual income tax forms that are more than five years old may be found here.
• Mailing addresses for income tax returns and payments.

• What's new for 2011 — Tax laws change each year. Find out what's new for this fiiling season.

• Free Tax Return Preparation Assistance For You — There are more than 400 locations in Ohio that offer free assistance with completion of both federal and Ohio income tax returns. Certain IRS offices provide this service to any taxpayer. Find a site near you by clicking here and then click on "OH" on the map.
  
  

  In addition, free tax return preparation by IRS-qualified volunteers is available for qualifying taxpayers (income of $50,000 or less, or those 60 years old and over with higher incomes). Many of the volunteer sites require an appointment. More information can be found here at this IRS website.

  
  You may also call 1-800-906-9887 to find the Volunteer Income Tax Assistance (VITA) Program center nearest you, or call 1- 888-227-7669 for the IRS's Tax Counseling for the Elderly (TCE) Program.

State income tax basics:

• Do I need to file?
• Understanding residency
• Filing for an extension
• Making estimated payments
• Other frequently asked questions

   

Additional resources:

• Annual Report (PDF) This excerpt from the 2010 Ohio Department of Taxation Annual Report offers an overview of the Ohio individual income tax.
• NEW: Self-Help -- Understanding your Income Tax Billing Notice (video tutorial)
• Employer withholding — Employers that do business in Ohio are responsible for withholding state income tax from their employees' pay. Learn more here.
• Filing season tips —  Here is some helpful information to get you through this filing season smoothly.
• Interest rates — The interest rate that applies to overdue taxes changes each year.
• Pass-through entity and trust withholding — Special income tax withholding requirements apply to pass-through entities such as S-corporations. Learn more here.
• Tax rates and brackets — Need information on past or present income tax rates and brackets? It's here.
• Offer in compromise — This program offers some delinquent taxpayers a chance to settle their debts.
• Voluntary disclosure programs — These programs are designed for taxpayers who believe they have income tax liabilities and wish to resolve them:
  • Individual income tax voluntary disclosure guidelines
  • Pass-through entity tax voluntary disclosure guidelines
• Contact us

 

Resources for preparers:

• Information releases — Information releases are technical advisories that offer detailed explanations of the laws, rules and rulings that govern the taxes administered by the Ohio Department of Taxation.
• Tax form line-item law references — This document provides the statutory reference for each line of the IT 1040 and SD 100.

IT 1040 statutory reference
SD 100 statutory reference