Ohio’s electronic filing requirement takes effect Jan. 1

Beginning Jan. 1, 2010 paid tax preparers in Ohio who filed more than 75 tax returns during the 2008 calendar year (or any year after) must electronically file their client’s state income tax returns. Acceptable methods of electronic filing include the IRS federal and state e-file program, Ohio I-File, or Ohio eForms.

Under the law, the tax commissioner may impose a $50 penalty for each return above 75 that is not filed electronically, but should have been.
The Ohio Department of Taxation (ODT) has released the taxpayer waiver form ahead of next year’s requirement for tax preparers to electronically file their client’s individual income tax forms. The waiver form for preparers is also on the ODT Web site.

School district income tax returns, amended returns, and electronic tax payments are not currently part of this requirement. This requirement does not apply to paid tax preparers who, during the previous calendar year, prepared 25 or fewer tax returns nor does it require that payments associated with "original tax returns" be made electronically.

Sales tax returns have already gone “electronic.” The deadline for filing the monthly return for the November 2009 filing period is Dec. 23.

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