12229: OH - Opt Out of Electronic Filing

What is the electronic filing mandate for Ohio income tax preparers?

A preparer who files more than eleven original tax returns during any calendar year, beginning on or after January 1, 2013, must use electronic technology to file their clients' Ohio personal income tax returns. This mandate does not apply to a preparer who prepared ten or fewer returns in the previous calendar year.

Although this mandate applies to all original tax returns, the department is only enforcing the mandate on the personal income tax, sales tax, commercial activities tax (CAT) and employer withholding tax (above certain limits) returns. Please visit the business tax page for additional information.

A tax return preparer is defined as any person who operates a business that prepares, or directly or indirectly employs another person to prepare for a taxpayer, an original tax return in exchange for compensation or remuneration from the taxpayer or the taxpayer’s related member.

To learn more about this mandate and obtain a copy of the opt out form, click here.