Read our original post on this topic here.

The Ohio Department of Taxation will conduct a tax amnesty program from Jan. 1, 2018 to Feb. 15, 2018, with respect to most Ohio taxes (Commercial Activity Tax, pass-through entity tax, sales/use tax, financial institutions tax, individual/individual school district income tax, employer withholding tax/school district income tax, cigarette or other tobacco products tax, and alcoholic beverage tax). The program waives ALL penalties and HALF of the interest due, if during the program a person pays the full amount of delinquent taxes owed along with half of any interest on the taxes. The amnesty application will be available January 1, 2018, and taxpayers will need the following to participate:

  • 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.

The program applies only to taxes that were due and payable as of May 1, 2017, which were unreported or underreported, and which remain unpaid on the date on which the program commences. Amnesty does not apply to any tax for which a notice of assessment or audit has been issued, for which a bill has been issued, that relates to a still-open tax period, or for which an audit has been conducted or is pending.

Additional information on Ohio’s amnesty program is posted on the Department’s website.

Next Steps

The Barnes Dennig Tax Team will keep you informed of any updates and changes as they occur, Contact a Barnes Dennig representative to discuss if Ohio’s Tax Amnesty Program would be beneficial to you or your organization.   Applications and forms for the program will be made available to Taxpayers beginning January 1, 2018.  Visit OhioTaxAmnesty.Gov for additional information regarding the program.