(A) Except as provided in paragraph (B) of this rule, the reporting person for each taxpayer shall file such return and remit payment of the tax liability as follows:
(1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.051 of the Revised Code;
(2) The payment shall be made electronically by using the Ohio business gateway or in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code.
(1) As authorized pursuant to division (C) of 5726.03 of the Revised Code, if a person seeks to be excused from the requirement of mandatory electronic filing or payment, that person may apply to the tax commissioner to be excused from this requirement. A form prescribed by the commissioner for such purpose shall be posted on the department of taxation's web site.
(2) The commissioner will notify the person in writing of the commissioner's decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph 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 5726. of the Revised Code. The reporting person for a taxpayer excused from electronic filing or payment is required to file all returns and timely pay all amounts as required by Chapter 5726. of the Revised Code.
(D) The following form, located on the department's website at http://www.tax.ohio.gov/Forms, is incorporated in this rule by reference: "FIT FBP Request to File By Paper," revised October 2013.