Starting September 23, 2021, the Ohio Department of Taxation (ODT) will begin mailing non-remittance billing notices to taxpayers who have not paid in full their 2020 Ohio individual and/or school district income tax liability reported on their return(s). The payment was due on 5/17/2021 for tax year 2020. 

Please use one of the payment options listed below.

TO VERIFY THE BALANCE DUE:

  • Go to tax.ohio.gov/file to access the Online Services portal
  • Click “eStatement”
    • Enter User ID and Password. If you have not previously registered for this service, click “Register”.

OPTIONS TO REMIT THE UNPAID BALANCE: 

OPTION 1 – Pay Online by Electronic Check or Credit/Debit Card*

*Note: There is no fee for payments made by electronic check.  For payments made by credit or debit card, a convenience fee equal to 2.5% of your payment or $1.00, whichever is greater, will be charged by ACI Payments, Inc. The State of Ohio does not receive any portion of this fee. 

  • NEW GUEST PAYMENT SERVICE Portal
    • Go to tax.ohio.gov/pay to access the Guest Payment Service portal to securely make a payment without registering for an account.
    • Click “Pay via Guest Payment Service”
  • ONLINE SERVICES Portal
    • Go to tax.ohio.gov/file to access the Online Services portal
    • Click “ePayment”
      • Enter User ID and Password. If you have not previously registered for this service, click “Register”.   

OPTION 2 – Pay by Telephone with ACI Payments, Inc. (credit/debit card only*)

  • Call 1-800-272-9829
  • Select State Taxes (option 2)
  • Enter jurisdiction code 6446
  • Select the following:
    • State of Ohio Individual Income Tax Billing Notice (option 3)
    • State of Ohio School District Income Tax Billing Notice (option 4)
  • Enter Social Security Number and first three letters of last name
  • Enter the following:
    • Notice ID 4001 for Individual Income Tax
    • Notice ID 7001 for School District Income Tax
  • Enter Tax Year 2020

OPTION 3 – Pay by Paper Check

  • Send a check or money order for the balance due and include a completed 2020 Ohio “IT 40P” payment voucher for Individual Income Tax and/or 2020 Ohio “SD 40P” payment voucher for School District Income Tax found on our website at tax.ohio.gov/forms.
  • Mail your check or money order and payment voucher to the address listed on the voucher.

Failure to pay your Ohio individual and/or school district income taxes will result in further collection action that may subject taxpayers to the following interest and penalties as prescribed by Ohio law: 

  • The interest rate on any unpaid tax due in 2021 is 3%.
  • Late payment penalty is double the interest.

ODT is not authorized to set up a payment plan.

Notice to taxpayers in Bankruptcy: This is a notice of tax deficiency permissible pursuant to 11 USC Section 362 (b)(9).

For more information, please view an interactive notice or a tutorial explaining this billing notice at tax.ohio.gov. To access, select Self Help eLibrary and choose either of the following:

  • Notice 4001 – Individual Income – Non-Remittance Billing
  • Notice 7001 – School District Income – Non-Remittance Billing

If you have additional questions or need assistance, please visit tax.ohio.gov/FAQ to view frequently asked questions.  You can contact ODT by email at tax.ohio.gov/EmailUs or call 1-888-405-4091 (1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment) to speak with a representative.