Tax Tip of the Week | Ohio Individual Income Tax Failure to File Notice

Please see below for the wording from a letter that the State of Ohio is sending to taxpayers that have filed a federal tax return using an Ohio address BUT WHO HAVE NOT FILED AN OHIO INCOME TAX RETURN. If one of these notices comes your way, please check immediately with your tax advisor.  This piece of mail is not to be ignored.

                                  -Mark Bradstreet

Starting November 16, 2021, the Ohio Department of Taxation (ODT) will begin sending Failure to File notices by regular mail to taxpayers who:

• Used an Ohio address when filing their federal income tax return with the IRS; and

• Did not file an Ohio Individual Income Tax return, Ohio form IT 1040.

In order to complete your Ohio filing requirements, use one of the options below:

• File the Ohio IT 1040 online through our website at tax.ohio.gov/file.

• Mail a paper copy of the Ohio IT 1040 to the address listed on the return. Forms are available on our website at tax.ohio.gov/forms.

ODT offers interactive notices and a tutorial explaining this Failure to File notice on our website at tax.ohio.gov. To access, select Self-Help eLibrary and choose the following notice:

• Notice 1003 – Individual Income - Failure to File

Failure to respond to the notice will result in the issuance of an assessment and further collection action that may subject taxpayers to the following interest and penalties as prescribed by Ohio law:

• The interest rate on any unpaid tax due is set annually. For a complete list of the annual certified interest rates, please visit tax.ohio.gov/interest.

• Late payment penalty is double the interest rate.

• Late filing penalty is the greater of 5% of the tax due or $50.00 for each month the return is late, up to a maximum of 50% of the tax due or $500.00, even if the late-filed return results in a refund.

ODT is not authorized to set up a payment plan.

Notice to taxpayers in Bankruptcy: This is a notice of tax deficiency permissible pursuant to 11 USC Section 362 (b)(9).

If you have additional questions or need assistance, please visit tax.ohio.gov/FAQ to view our frequently asked questions. You can contact ODT by email at tax.ohio.gov/Email Us or call 1-888-405-4091 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment) to speak with a representative.

 Credit Given to: Ohio Department of Taxation notice

Thank you for all of your questions, comments and suggestions for future topics. As always, they are much appreciated. We also welcome and appreciate anyone who wishes to write a Tax Tip of the Week for our consideration. We may be reached in our Dayton office at 937-436-3133 or in our Xenia office at 937-372-3504. Or, visit our website.

This Week’s Author, Mark Bradstreet

-until next week.

Please see below for the wording from a letter that the State of Ohio is sending to taxpayers that have filed a federal tax return using an Ohio address BUT WHO HAVE NOT FILED AN OHIO INCOME TAX RETURN. 

If one of these notices comes your way, please check immediately with your tax advisor.  This piece of mail is not to be ignored.
                                  -Mark Bradstreet

Starting November 16, 2021, the Ohio Department of Taxation (ODT) will begin sending Failure to File notices by regular mail to taxpayers who:

• Used an Ohio address when filing their federal income tax return with the IRS; and
• Did not file an Ohio Individual Income Tax return, Ohio form IT 1040.

In order to complete your Ohio filing requirements, use one of the options below:

• File the Ohio IT 1040 online through our website at tax.ohio.gov/file.

• Mail a paper copy of the Ohio IT 1040 to the address listed on the return. Forms are available on our website at tax.ohio.gov/forms.

ODT offers interactive notices and a tutorial explaining this Failure to File notice on our website at tax.ohio.gov. To access, select Self-Help eLibrary and choose the following notice:

• Notice 1003 – Individual Income - Failure to File

Failure to respond to the notice will result in the issuance of an assessment and further collection action that may subject taxpayers to the following interest and penalties as prescribed by Ohio law:

• The interest rate on any unpaid tax due is set annually. For a complete list of the annual certified interest rates, please visit tax.ohio.gov/interest.

• Late payment penalty is double the interest rate.

• Late filing penalty is the greater of 5% of the tax due or $50.00 for each month the return is late, up to a maximum of 50% of the tax due or $500.00, even if the late-filed return results in a refund.

ODT is not authorized to set up a payment plan.

Notice to taxpayers in Bankruptcy: This is a notice of tax deficiency permissible pursuant to 11 USC Section 362 (b)(9).

If you have additional questions or need assistance, please visit tax.ohio.gov/FAQ to view our frequently asked questions. You can contact ODT by email at tax.ohio.gov/Email Us or call 1-888-405-4091 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment) to speak with a representative.
 
Credit Given to: Ohio Department of Taxation notice

Thank you for all of your questions, comments and suggestions for future topics. As always, they are much appreciated. We also welcome and appreciate anyone who wishes to write a Tax Tip of the Week for our consideration. We may be reached in our Dayton office at 937-436-3133 or in our Xenia office at 937-372-3504. Or, visit our website.

This Week’s Author, Mark Bradstreet

-until next week.