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ODT explains pre-April 15 non-payment notices

Written on Apr 19, 2024

The Ohio Department of Taxation (ODT) this week explained why some taxpayers may have received 2023 non-payment notices prior to April 15.  

Certain software vendors use versions of Ohio’s tax tables that “estimate” tax liabilities (as opposed to the brackets listed in R.C. 5747.02). These can sometimes be off by a couple dollars.  

However, OH|Tax eServices – the new online system implemented in September 2023 – uses the tax brackets listed in the statute when reviewing returns. If the line changed is the tax computation line (line 8a), that is probably why a notice was auto generated. ODT was recently made aware of this issue. 

ODT further said that the response date on the letter is meant to be the date by which a response is needed if the taxpayer or their tax representative disagrees with the adjustment. It is not intended to expedite or delay the payment due date. ODT intends to fix the letter in the future so that this response date is better explained and does not lead to confusion. 

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