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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Chapter 5703-7 | Income Tax

 
 
 
Rule
Rule 5703-7-02 | Applications for personal income tax refunds.
 

(A) An application for refund under section 5747.11 of the Revised Code shall include any of the following:

(1) An annual return, or amended annual return, filed pursuant to Chapter 5747. of the Revised Code to the extent that the facts and figures contained on such return result in an overpayment; or

(2) Any other form prescribed by the tax commissioner specifically for the purpose of requesting a refund of a tax imposed by section 5733.41 or Chapter 5747. of the Revised Code.

(B) Nothing contained herein shall prohibit the commissioner from any subsequent action or review authorized by Chapter 5747. of the Revised Code, notwithstanding the initial determination of the amount of tax liability or the subsequent payment of such refund claims.

Last updated October 22, 2024 at 9:37 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.08, 5747.11
Five Year Review Date: 9/7/2023
Prior Effective Dates: 2/25/1972, 9/7/2018
Rule 5703-7-03 | Documentation to Support a Taxpayer's Joint Filing and Residency Credits.
 

(A) Pursuant to division (F) of section 5747.05 of the Revised Code, a taxpayer will provide the following documentation to substantiate the credits allowed under section 5747.05 of Revised Code:

(1) For a nonresident credit claimed pursuant to division (A) of section 5747.05 of the Revised Code:

(a) A completed copy of the Ohio nonresident credit calculation form prescribed by the tax commissioner;

(b) Federal wage and income statements;

(c) Federal and Ohio K-1s;

(d) The taxpayers' federal return, with accompanying schedules (including schedules C, E, and F), as filed with internal revenue service;

(e) Any other documentation that proves an element of the taxpayer's nonresident credit.

(2) For a resident credit claimed pursuant to division (B) of section 5747.05 of the Revised Code:

(a) A completed copy of the Ohio resident credit calculation form prescribed by the commissioner;

(b) Federal wage and income statements;

(c) Income tax returns, including composite income tax returns on which the taxpayer is included, for other states or the District of Columbia:

(d) Copies of refund checks issued by other states or the District of Columbia, if applicable:

(e) Proof of payment of income tax to another state or the District of Columbia, if applicable:

(f) Any other documentation that proves an element of the taxpayer's resident credit.

(3) For the joint filing credit allowed under division (E) of section 5747.05 of the Revised Code:

(a) Federal wage and income statements for both spouses;

(b) The taxpayers' federal return, with accompanying schedules (including schedules C, E, and F), as filed with internal revenue service;

(c) Any other documentation that proves an element of the taxpayer's joint filing credit.

(B) The documentation listed in paragraphs (A)(1) and (A)(2) of this rule should be used by an individual who claims both the resident credit and nonresident credit during one taxable year.

(C) When claiming a credit under section 5747.05 of the Revised Code, the taxpayer will, when feasible, provide documentation relevant to the taxable year at issue when filing the taxpayer's Ohio income tax return. If the documentation is not provided with the return, the taxpayer will provide the information upon request of the commissioner.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.05
Five Year Review Date: 9/18/2025
Rule 5703-7-04 | Option to filing of declaration of estimated income tax returns by farmers and fishermen.
 

(A) "Estimated gross income from farming" and "estimated gross income from fishing" have the same meaning as they are used in sections (b)(2) and (3) of 26 CFR 1.6073-1 as of the most recent effective date of section 5701.11 of the Revised Code.

(B) An individual may utilize, in lieu of the requirements of section 5747.09 of the Revised Code, one of the alternate methods of filing and paying his or her Ohio individual income tax allowed under paragraph (C) of this rule if both of the following are true:

(1) At least two-thirds of the individual's estimated gross income is estimated gross income from farming or estimated gross income from fishing; and

(2) The individual uses the same method for filing his or her Ohio individual income tax returns as the individual used for filing his or her federal income tax returns.

(C) The alternative methods available to those farmers and fishermen described in paragraph (B) of this rule include:

(1) Forgoing the payment of estimated taxes generally required under section 5747.09 of the Revised Code if the individual both files the Ohio individual income tax return required under section 5747.08 of the Revised Code and makes payment in full of the tax reflected on the return on or before the first day of the third month following the close of the taxpayer's taxable year; or

(2)

(a) Filing a declaration of estimated tax, making payment in full of the tax reflected thereon, on or before the fifteenth day of the first month following the close of the taxpayer's taxable year; and

(b) Filing the annual individual income tax return on or before the fifteenth day of April of the calendar year following the close of the individual's taxable year.

Last updated November 18, 2024 at 11:04 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.08, 5747.09
Five Year Review Date: 9/18/2025
Prior Effective Dates: 4/3/1972, 10/9/2015
Rule 5703-7-05 | Income tax; extensions; penalties and interest.
 

(A)

(1) Any term used in this rule has the same definition as in section 5747.01, 5733.40, or 5747.38 of the Revised Code, or if undefined in those sections, when used in a comparable context in Chapter 5747. of the Revised Code.

(2) The term "unextended due date" means the date prescribed for filing an annual return under Chapter 5747. of the Revised Code , without any extension.

(B)

(1)

(a) For any taxable year, a taxpayer that receives an extension for filing the taxpayer's federal income tax return shall automatically receive an extension for filing the taxpayer's corresponding Ohio tax return under this chapter to the same due date, provided that the federal extension due date is beyond the unextended due date for the corresponding Ohio return.

(b) For any taxable year, a qualifying entity that receives an extension for filing the qualifying entity's federal income tax return shall automatically receive an extension for filing the qualifying entity's corresponding Ohio tax return under this chapter to the same due date, provided that the federal extension due date is beyond the unextended due date for the corresponding Ohio return.

(c) For any taxable year, an electing pass-through entity that receives an extension for filing the electing pass-through entity's federal income tax return will automatically receive an extension for filing the electing pass-through entity's corresponding Ohio tax return under this chapter to the same due date, provided that the federal extension due date is beyond the unextended due date for the corresponding Ohio return.

(2) If a taxpayer, qualifying entity, or electing pass-through entity is eligible for the extension under paragraph (B)(1) of this rule, such extension shall apply to any annual return, required to be filed under section 5747.08 or 5747.42 of the Revised Code, due for the taxable year.

(C)

(1) An extension of time to file under paragraph (B)(1) or (B)(2) of this rule does not extend the due date for payment of any tax due or for the purposes of imposing interest on any tax due, unless the tax commissioner expressly extends the due date for payment of tax.

(2) Nothing in this rule shall abate any penalty or interest imposed for failure to pay taxes in a timely manner if, after the filing of the taxpayer's, qualifying entity's, or electing pass-through entity's return, it is determined that the taxpayer, qualifying entity, or electing pass-through entity owes taxes in addition to those shown due on the originally filed return.

(D) Nothing in this rule precludes or modifies the applicability of section 5747.026 of the Revised Code.

Last updated November 28, 2022 at 8:38 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.15, 5747.08, 5747.42
Five Year Review Date: 11/24/2027
Prior Effective Dates: 7/20/1973, 6/10/1974, 11/15/1981, 7/1/1994, 9/16/1998, 9/29/1999, 6/2/2005
Rule 5703-7-06 | Personal income tax form required for withholding purposes.
 

Pursuant to the authority granted under division (B) of section 5747.18 of the Revised Code, Ohio employers and employees shall utilize Ohio form IT-4 for the purposes of the withholding required under section 5747.06 of the Revised Code.

(A) The employee must include the name and number of the school district in which the employee resides.

(B) The employee is entitled to the number of withholding exemptions shown on his or her properly completed IT-4. If such form is not properly completed by the employee and timely submitted to the employer, the employer shall withhold under section 5747.06 of the Revised Code on behalf of the employee without exemptions.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.18(B), 5747.04, 5747.06
Five Year Review Date: 9/18/2025
Prior Effective Dates: 10/9/2015
Rule 5703-7-07 | Requirements for requesting inspection of income tax returns.
 

Any returns required to be filed pursuant to Chapter 5747. of the Revised Code shall not be open to inspection, except upon proper judicial order or upon application by a requesting authority which is lawfully charged with the performance of duties requiring the inspection of tax returns or related information available to the department of taxation. The application shall be made in writing and signed by the head of the authority requesting the information and shall be addressed to the tax commissioner. The application shall contain:

(A) The title of the requesting authority for whom the inspection is to be made;

(B) By specific reference, the law which such requesting authority is charged with administering, the law under which the requesting authority is so charged, and the relationship of said laws to administration of the tax laws of Ohio;

(C) The name or names of the person or persons whose income tax returns are to be inspected, together with sufficient identifying data to distinguish those persons whose returns are requested from other persons with the same or similar names;

(D) The purpose of the proposed inspection, and the procedure by which it will be accomplished;

(E) The name or names of any persons to be permitted to examine the return(s) requested or share information related thereto; and

(F) A statement that the person signing the request is fully aware of the confidentiality requirements of the law and the penalties applicable to a breach thereof, and, by making the request, accepts both officially and personally, full responsibility for any breach of confidentiality of the tax returns of the persons named in response to paragraph (C) of this rule or any information related thereto.

There shall be attached to the request a separate statement signed by each of the persons named in response to paragraph (E) of this rule, certifying that they are familiar with the confidentiality requirements of the law and the penalties applicable to a breach thereof, and that they will maintain that confidentiality.

Within a reasonable time after receipt of the application, the commissioner shall determine whether such request is proper and whether such request can be granted without an unreasonable disruption of the administration of the tax laws and shall thereupon notify said requesting authority of the time and place for such inspection, which inspection shall be conducted under the supervision of the commissioner or the commissioner's designated agent; or notify the requesting authorities of the reason such request is denied.

Nothing provided herein shall restrict the furnishing of information to the internal revenue service, as provided in section 5747.18 of the Revised Code.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.18
Five Year Review Date: 9/18/2025
Rule 5703-7-08 | Deduction of disability and survivorship benefits.
 

(A) In accordance with division (A) of section 5747.01 of the Revised Code, a taxpayer may generally deduct, to the extent included in federal adjusted gross income, the amount of:

(1) Disability benefits received pursuant to a disability plan if the benefit payment is conditioned on the disability of the covered individual; or

(2) Survivor benefits received pursuant to a survivorship plan if the benefit payment is conditioned on the death of the covered individual.

(B) In determining the eligibility of benefits for the deduction under division (A)(4) of section 5747.01 of the Revised Code, the terms of the plan, or the authority creating the plan, under which the benefits at issue are paid shall serve as the primary means of determining their character as disability or survivor benefits.

(C) A taxpayer may not deduct, as disability benefits, any payments received under a plan if the payments are deemed as other than disability benefits, including:

(1) Sick pay or similar temporary wage and salary continuation payments;

(2) Payments that have converted from disability benefits to retirement benefits because the terms of the plan, or the authority creating the plan, reclassified the benefits based on the covered individual's attained age or any other reason; or

(3) Payments authorized to be paid without the disability of the covered individual as a pre-condition.

(D) A taxpayer may not deduct, as survivorship benefits, any payments received under a plan if the payments are deemed as other than survivor benefit payments or are authorized to be paid without the death of the covered individual as a pre-condition.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.01(A)
Five Year Review Date: 9/18/2025
Prior Effective Dates: 10/9/2015
Rule 5703-7-09 | Taxpayers reporting of school district of residence.
 

(A)

(1) Pursuant to section 5747.04 of the Revised Code, individual taxpayers shall indicate the Ohio school districts in which the taxpayers resided during the taxable year when filing their returns pursuant to section 5747.08 of the Revised Code.

(2) Taxpayers shall indicate their Ohio school districts using the four-digit number assigned to the school district by the tax commissioner.

(B) Nonresident taxpayers shall indicate that they did not reside in an Ohio school district at any point during the taxable year by using the four-digit nonresident number designated by the commissioner.

(C) The commissioner shall publish the four-digit school district numbers and nonresident number on the department's website and as part of the annual income tax return instructions.

Last updated August 27, 2021 at 8:43 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.04
Five Year Review Date: 8/27/2026
Rule 5703-7-10 | Withholding on supplemental compensation for Ohio individual income tax purposes.
 

(A) As used in this rule:

(1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation."

(2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation.

(B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold:

(1) From its employees' regular compensation, subject to the tax imposed by Chapter 5747. of the Revised Code, based on both:

(a) The frequency upon which the employee subject to withholding is paid by the employer, and

(b) The withholding rate tables, which the tax commissioner will publish on the department of taxation's website on or before the last day of January for the taxable year or within forty-five days of a change in the tax rates prescribed by section 5747.02 of the Revised Code;

(2) From its employees' supplemental compensation, subject to the tax imposed by Chapter 5747. of the Revised Code, at a flat rate of at least three and one-half per cent;

(3) From its employees' compensation, subject to the tax imposed by Chapter 5748. of the Revised Code, based on the tax rate in effect for employee's school district of residence.

(C) Nothing contained herein will necessitate the commissioner to either:

(1) Make any adjustment to the withholding rate tables published under paragraph (B)(1)(b) of this rule; or

(2) Republish the withholding rate tables under paragraph (B)(1)(b) of this rule for a taxable year in which the tables remain unchanged.

Last updated February 4, 2024 at 8:46 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.06
Five Year Review Date: 2/3/2029
Prior Effective Dates: 7/1/1987
Rule 5703-7-13 | State income tax refund offsets; portion of joint refund not belonging to obligor or recipient.
 

(A) Refunds of income taxes under Chapter 5747. of the Revised Code are subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency.

The commissioner will immediately disburse the refunds of those taxpayers to the appropriate fund or agency, to the extent they do not exceed the outstanding balance to be collected by such offset, and except as provided in paragraph (B) of this rule. Any remaining portion of the tax refunds will be paid to the taxpayer.

(B)

(1) A "liable spouse" is a taxpayer, included on a jointly filed individual income tax return, who is liable for a debt under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. A "non-liable spouse" is a taxpayer, included on a jointly filed individual income tax return, who is not liable for a debt under sections 5747.12, 5747.121, 5747.122, and 5747.123 of the Revised Code.

(2) In the case of taxpayers who file joint returns, where one taxpayer is a liable spouse and one taxpayer is a non-liable spouse, only the portion of the refund belonging to the liable spouse is subject to the offset under paragraph (A) of this rule. The burden is on the taxpayers to prove that a portion of the refund is not subject to offset based on the information shown on the taxpayers' joint income tax return and the attachments thereto.

(3) The commissioner will notify the taxpayers that they have twenty-one days from receipt of the notice to prove the portion of the taxpayers' refund not subject to offset by utilizing the following calculation:

(a) Step 1: The taxpayer shall compute the ratio of the non-liable spouse's portion of the taxpayers' Ohio adjusted gross income to the total Ohio adjusted gross income as reporting for the tax year at issue. In computing this amount, the taxpayer shall utilize only those adjustments contained in division (A) of section 5747.01 of the Revised Code related to the income included in the non-liable spouse's portion of federal adjusted gross income.

(b) Step 2: The taxpayer shall multiply the taxpayers' total tax liability prior to applying any payments or withholding, by the ratio obtained in step 1.

(c) Step 3: The taxpayer shall subtract the product obtained in step 2 from the portion of all payments, including withholdings and estimated payments, belonging to the non-liable spouse.

(4) If the taxpayers have provided a calculation under paragraph (B)(3) of this rule, the commissioner shall review the calculation.

(a) If the commissioner concurs, the offset under paragraph (A) of this rule will not include any amounts due to the non-liable spouse. The commissioner will immediately disburse such portion of the refund belonging to the liable spouse to the appropriate fund or agency.

(b) If the commissioner does not concur, the commissioner will notify the taxpayers and provide a revised calculation. The notice will advise them that they have twenty-one days from receipt of the notice to:

(i) For amounts subject to offset under section 5747.12 of the Revised Code, submit any additional documentation to refute the revised calculation;

(ii) For amounts subject to offset under sections 5747.121, 5747.122, and 5747.123 of the Revised Code, file a complaint with the commissioner concerning the revision, along with an optional request for a hearing.

(5) If the taxpayers submit additional documentation pursuant to paragraph (B)(4)(b)(i) of this rule, the commissioner shall review the documentation and make any necessary adjustments. If the taxpayers file a complaint pursuant to paragraph (B)(4)(b)(ii) of this rule, the commissioner shall proceed according to the relevant statutory provisions. Otherwise, the commissioner's revised calculation will be substituted for that of the taxpayers. The commissioner will then make any disbursements in the same manner as under paragraph (A) of this rule.

(6) Notwithstanding paragraph (B)(3) of this rule, if the taxpayer requests and the commissioner agrees, the commissioner may calculate the portion of the refund subject to offset based on any information in the commissioner's possession.

(7) If no such proof or review request is submitted within the time specified, the full refund will be subject to offset under a paragraph (A) of this rule.

(C) For purposes of this rule, notices sent by the commissioner by ordinary mail are rebuttably presumed to be received by the taxpayers seven days after the mailing thereof.

(D) Nothing in this rule shall be construed to limit any subsequent corrections, assessments, or refunds within the applicable statutes of limitation.

Last updated November 28, 2022 at 8:38 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.12, 5747.121, 5747.122, 5747.123
Five Year Review Date: 11/24/2027
Prior Effective Dates: 1/10/1987
Rule 5703-7-15 | Income tax; withholding; corporate officer liability.
 

(A) Pursuant to division (G) of section 5747.07 of the Revised Code, a person is personally liable for an employer's responsibility to file returns and make payments required under section 5747.07 of the Revised Code, if the employer is a corporation, limited liability company, or business trust and either:

(1) The person is an employee with control or supervision over, or charged with the responsibility of, filing the required returns or making the required payments; or

(2) The person is an officer, member, manager, or trustee responsible for the execution of the employer's fiscal responsibilities.

(B)

(1) Pursuant to section 5747.453 of the Revised Code, a person is personally liable for a qualifying entity's responsibility to file returns and make payments required under sections 5747.40 to 5747.453 of the Revised Code, if either:

(a) The person is an employee of, investor in, or beneficiary of the qualifying entity with control or supervision over, or charged with the responsibility of, filing the required returns or making the required payments; or

(b) The person is an officer, member, manager, or trustee of the qualifying entity responsible for the execution of the qualifying entity's fiscal responsibilities.

(2) An investor or beneficiary with an indirect or constructive interest in a qualifying entity is personally liable for the responsibilities described in section 5747.453 of the Revised Code if such investor or beneficiary otherwise meets the requirements for personal liability under that section.

(C) For the purposes of this rule and sections 5747.07 and 5747.453 of the Revised Code:

(1) The term "person" specifically contemplates non-individuals.

(2) A person has "control or supervision" over filing the required returns and making the required payments if either:

(a) The person directly or indirectly supervises or manages any person described in paragraph (C)(3) of this rule; or

(b) The person has direct or indirect authority over any person described in paragraph (C)(3) of this rule.

(3) A person is "charged with the responsibility" of filing the required returns and making the required payments if any of the following apply:

(a) The person is statutorily or contractually responsible for the preparation and/ or filing of the required returns and/or transmission of the required payments;

(b) The person signs and/or submits any required Ohio tax filing or payment;

(c) The person retains, directs, or consults with any outside persons who are charged with filing and remitting the required Ohio tax returns and payments;

(d) The person performs the duties required under section 5747.06 or 5747.41 of the Revised Code, or performs any other payroll or withholding functions, for the employer or qualifying entity;

(e) The person has the direct or delegated authority to sign checks or initiate electronic funds transfers on behalf of the employer or qualifying entity; or

(f) The person's position is one that would ordinarily be responsible for any fiscal duty, including but not limited to those listed in this paragraph, even if the person does not actually participate in or supervise said duty.

(4) A person is "responsible for the execution of the employer or qualifying entity's fiscal responsibilities" if any of the following apply:

(a) The person is statutorily or contractually responsible for the financial affairs of the employer or qualifying entity;

(b) The person performs any of the duties or functions, or has any of the authority, described in paragraph (C)(2) or (C)(3) of this rule; or

(c) The person delegates, or has the power to delegate, any of the duties or functions described in paragraph (C)(2) or (C)(3) of this rule to any other person.

(5) Performance of any duty by either electronic and non-electronic means, or both, is contemplated.

(D)

(1) Nothing in this rule or Chapter 5747. of the Revised Code shall be construed to limit the number of persons derivatively liable for the taxes described in paragraphs (A) and (B) of this rule.

(2) If more than one person described in paragraph (A) or (B) of this rule is personally liable for any unpaid liability, their liabilities shall be joint and several.

(E) The provisions of this rule are not exclusive or exhaustive. The commissioner may use any relevant evidence to establish the personal liability of any person for an unpaid tax liability under either section 5747.07 or 5747.41 of the Revised Code.

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.07
Five Year Review Date: 10/23/2022
Rule 5703-7-16 | Personal income tax: determination of resident status.
 

(A) The following factors shall not be considered when determining an individual taxpayer's domicile under division (C) or (D) of section 5747.24 of the Revised Code:

(1) The location of financial institutions in which the taxpayer has any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts.

(2) The location of issuers of credit cards, institutional lenders which have made loans, or any other persons making installment loans to, or guaranteed by, the taxpayer.

(3) The location of a business at which the taxpayer makes purchases of tangible personal property.

(4) The location of investment facilities, brokerage firms, realtors, financial advisors or consultants used by the taxpayer.

(5) The location of either the insurance company that issued or the insurance agent that sold any insurance policy to the taxpayer.

(6) The location of professionals utilized by the taxpayer for legal, tax, accounting, financial, medical, veterinary, or retirement services.

(7) The location or identity of recipients of political contributions made by the taxpayer.

(8) The location of organizations described in section 501(c) of the Internal Revenue Code, except organizations described in paragraphs (2), (7), and (10) of that section, to which the taxpayer makes contributions or other payments, or in which the taxpayer participates as a congregant, member, board member, committee member, adviser, or consultant provided that participation does not exceed attendance at more than twelve meetings or functions of any one such organization during a calendar year.

(9) The location of funeral facilities or the burial plot of the taxpayer.

(10)

(a) The location, place of business, or place of organization or incorporation of business ventures or business entities in which the taxpayer holds an ownership interest or board membership unless the taxpayer exercises significant control over the affairs of the venture or entity.

(b) A taxpayer "exercises significant control over the affairs of the venture or entity" if the taxpayer directly, indirectly, constructively under section 1563(e) of the Internal Revenue Code, or beneficially owns more than five per cent in the capital, profits, or value of the business venture or business entity.

(11) The location where the taxpayer married.

(12) The recitation of residency or domicile in a will, trust, or other estate planning document of the taxpayer.

(13) The location of the taxpayer's friends, dependents as defined in section 152 of the Internal Revenue Code, and family members other than his or her spouse, if not legally separated from his or her spouse under a decree of divorce or separate maintenance as provided in section 7703(a)(2) of the Internal Revenue Code.

(14) The location of educational institutions attended by the taxpayer's dependents as defined in section 152 of the Internal Revenue Code, unless those dependents pay tuition at that educational institution based on the residency of the taxpayer in the state where the educational institution is located.

(15) The location of trustees, executors, guardians, or other fiduciaries named in estate planning documents of the taxpayer.

(B) The following factors may be considered in determining an individual taxpayer's domicile under division (C) or (D) of section 5747.24 of the Revised Code:

(1) The number of contact periods the taxpayer has in this state.

(2) The taxpayer's activities in tax years other than the tax year or years at issue.

(3) The failure of the taxpayer to meet any of the requirements of division (B)(1) of section 5747.24 of the Revised Code.

(4) The jurisdiction in which the taxpayer is registered to vote.

(5) Any other fact the tax commissioner deems relevant, except those set forth in paragraph (A) of this rule.

(C)

(1) An individual taxpayer can support his or her claim of the number of contact periods in this state by oral or written statements or by writings or recordings. The absence of writings or recordings shall not prevent the individual from supporting his or her claims of the number of contact periods and meeting the individual's burden of proof, but such evidence shall be subject to review for veracity and credibility for determining whether the individual has met the burden of proof.

(2) The tax commissioner can request that any statement offered by the individual be made under penalty of perjury, and any such statement which the individual cannot or will not make under penalty of perjury shall be given no weight and shall not be considered by the tax commissioner as evidence which would otherwise allow the individual to meet or help meet the individual's burden of proof.

(3) The types of "writings or recordings" that an individual can submit to prove the number of contact periods in this state include, but are not limited to, the following:

(a) Receipts or financial statements that show the taxpayer's location at a certain time.

(b) Personal diaries, calendars or expense reports for business travel created contemporaneously with the events they show.

(c) Transportation tickets or receipts, travel vouchers, or travel logs.

(d) Payroll records generated by the taxpayer's employer.

(e) Evidence of in-person use of club facilities or memberships.

(f) Utility bills, statements, and notices related to a specific location.

(g) Photographs and video recordings that show the taxpayer's location at a certain time.

(h) Health care practitioner billing statements for in-person services provided.

(i) School attendance records for in-person classes or instruction.

(j) Minutes of meetings of any organization that show the taxpayer's in-person attendance.

(k) Any public records that show the taxpayer's location at a certain time.

(l) Armed services records, including miltary orders.

(D) As used in this rule,"Internal Revenue Code" has the same meaning and effective date as described in division (A) of section 5701.11 of the Revised Code.

Last updated August 27, 2021 at 8:43 AM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5747.01, 5747.24, 5747.25, 5748.01
Five Year Review Date: 8/27/2026
Prior Effective Dates: 12/31/1993, 11/5/2016
Rule 5703-7-19 | All employer withholding and school district employer withholding taxpayers must file and pay electronically.
 

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.

Last updated October 2, 2024 at 1:56 PM

Supplemental Information

Authorized By: 5703.05
Amplifies: 5703.059
Five Year Review Date: 12/5/2024