Ohio Department of Taxation sends more notices in error

By Greg Saul, Esq., CAE, director of tax policy  

In November, the Ohio Department of Taxation (ODT) mailed Verification of Income – Missing Ohio IT1040 letters to some taxpayers in error.  

Now ODT has notified the Ohio Society of CPAs there has been another errant mailing involving 2013 SD-141 delinquency notices. The letter reads, “the School District Employer’s Annual Reconciliation of Tax Withheld, SD 141, was due January 31, 2014, and must be filed for each period the account is active.” This letter goes on to provide three options for resolving the issue by early February 2024. 

Via email, ODT stated “these notices were sent in error, and we are working to rectify the accounts and cancel the bill. No further action is required by the taxpayer. A letter will soon be mailed to the impacted taxpayers.”  

On another topic, ODT has modified partial weekly filing, so employers and payroll providers now can electronically submit their IT-501 returns through the Ohio Business Gateway (OBG) prior to the filing period end date. This update is effective as of January 17, 2024. A full list of 2024 due dates and payment schedules can be found at Ohio and School District Employer Withholding Tax Due Dates.