Ohio Admin. Code 5703-7-19 - All 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 a manner as prescribed by the tax commissioner;

(2) For individual income tax withholding, make payments electronically using the Ohio business gateway, in another electronic a 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 a 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.

() "Ohio business gateway" has the same meaning as the term is referenced in section 5703.059 of the Revised Code.

Notes

Ohio Admin. Code 5703-7-19

Effective: 12/19/2024
Five Year Review (FYR) Dates: 10/2/2024 and 12/19/2029
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.059
Prior Effective Dates: 11/13/2014, 12/05/2019