Attention farmers and fishers: Hold those School District Income Tax Notices

Several members recently reached out to OSCPA concerning SDIT 2210 penalty and interest notices received by their farming and fishing clients and OSCPA secured guidance for impacted taxpayers and their CPAs.

The Society reached out to the Ohio Department of Taxation (ODT) and the following statement is the action plan that has been implemented.

The ODT is aware that certain farmers/fishers received a "bL0001- non-remittance billing notice" related to 2210 interest penalties for school district income tax. Based on information now available to ODT regarding these accounts, ODT has updated its system calculation rules. This results in a reversal of the 2210 penalty against the school district income tax for those who otherwise meet the farmers/fishers safe harbor.

Correction notices "rL0006 - Notice of Adjustment - Line Item Correction" are being sent to those affected. If the taxpayer previously paid the amount on the bill, they will be refunded that amount. Please reach out to ODT if you 1) believe your client meets the farmers/fishers safe harbor and 2) you do not receive a correction notice by 7/19/2024.

Questions? Contact the income taxpayer assistance line (800) 282-1780 to speak with an agent.