Current through all regulations passed and filed through September 16, 2024
Pursuant to the authority granted under
sections 5703.05 and
5703.059 of the Revised
Code:
(A) Except as provided in
paragraph (B) of this rule, each person filing
income tax withholding
or
school district income tax
withholding returns under sections
5747.06 to
5747.072 of the Revised
Code shall :
(1)
File all such returns
electronically using the Ohio business gateway or
in
another
electronic
manner
as prescribed by the tax commissioner;
(2)
For individual income
tax withholding, make payments
electronically using the Ohio
business gateway, in
another electronic manner as prescribed by
the commissioner, or in the
manner prescribed by the treasurer of state under section
113.061 of the Revised Code
;
(3)
For school district
income tax withholding,
make payments electronically using
the Ohio business gateway
or in another electronic manner as
prescribed by the commissioner.
(B)
(1) Any
person may request an exemption from the electronic
filing and payment requirements of paragraph (A) of this rule. Such request
must be made in writing on the
form prescribed by the commissioner.
The commissioner shall
publish
the form on the department of taxation's web site.
(2)
Upon review and
receipt of a request under paragraph (B)(1) of this rule, the commissioner will notify the person in writing
of the decision.
If granted, the exemption from the
electronic filing and payment requirements of paragraph (A) of this rule
shall apply:
(a)
Until the date,
or for the duration, specified in the notice granting the exemption,
or
(b)
If no date or duration is specified in the notice,
until revoked by the commissioner in writing.
(3)
A denial or
revocation by the commissioner under paragraph (B)(2) of this rule is not a
final determination of the commissioner and is not subject to further
appeal.
(C)
Nothing in this rule affects any person's obligation to
timely file all returns and timely pay all amounts required by Chapter 5747. of
the Revised Code.
(D)
"Ohio business gateway" has the same meaning as the
term is referenced in section
5703.059 of the Revised
Code.
