Ohio
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2020 ELECTRONIC FILING - TABLE OF CONTENTS PAGE
|Introduction |2 |
|Ohio’s Electronic Filing and Payment Options | |
|Getting Started |3 |
|What is the Federal/State Electronic Filing Program? | |
|What Are the Benefits of the Fed/State Electronic Filing Program? | |
|How Do I Get Started? | |
|What is the IRS’ Application Process? | |
|What is Ohio’s Application Process? | |
|How do I Select a Software Product? | |
|What Type of Returns Can I Send Through the Fed/State e-File Program? | |
|What Documentation Should I Send to Ohio? | |
|What is Ohio’s e-File Signature? | |
|What is Consistency Checking? | |
|Contact Information |4 |
|What's New in 2020 |5 |
|Electronic Filing Calendar | |
|New Modernized e-File Error Codes | |
|Frequently Asked Questions |18 |
|Tax Returns Showing a Refund and/or Credit |19 |
|Overpayment Options | |
|Delays in Issuing a Refund | |
|Tax Returns Showing a Balance Due |20 |
|Ohio Pass-Through Entity Returns Showing a Balance Due | |
|Paying Taxes by Direct Debit |21 |
|Benefits of Paying by Direct Debit | |
|Modernized e-File |22 |
|Modernized e-File Highlights | |
|Modernized e-File Error Codes | |
|Purpose of the Ohio Acknowledgment | |
|Rejected Federal and Ohio Income Tax Returns | |
|Retransmitting Rejected Returns | |
|What Should I Do if I Do Not Receive an Ohio Acknowledgment? | |
|Responsibilities & Requirements |24 |
|ERO, Preparer, Transmitters and Software Developers Responsibilities | |
|Our Right to Revoke - Acceptance and Approval | |
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2020 ELECTRONIC FILING - INTRODUCTION
In conjunction with the Internal Revenue Service (IRS), the Ohio Department of Taxation provides taxpayers the option of filing their Ohio Pass-Through Entity(PTE) return electronically via the Federal/State (Fed/State) e-File program through their tax preparer or qualified software transmitters as part of an effort to provide "one-stop shopping" for tax preparation and filing. Ohio will accept electronically transmitted PTE returns from all electronic return originators (EROs), preparers and transmitters[1] who qualify.
EROs, preparers, transmitters and software developers must follow the policies, procedures, standards and requirements outlined in the following booklets when filing an Ohio PTE return via the Fed/State e-File program: Ohio Practitioner’s Electronic Filing Booklet, Software Developer’s Booklet and the related IRS Publications 4163, Modernized e-File (MeF Information for Authorized IRS e-file Providers for Business Returns, 1346, Electronic Return File Specifications and Record Layout for Individual Income Tax Returns, and 4164, Modernized e-File (MeF) Guide for Software Developers And Transmitters. Developers must adhere to the Ohio 2020 MeF schema and error codes when supporting the MeF platform for tax year 2020. When supporting previous years, developers must adhere to the MeF schema pertinent to that tax year.
Payment Options
Below is a description of Ohio’s electronic payment options.
Ohio allows taxpayers to pay their PTE and fiduciary return payments, amended return payments, estimated payments and extension to file payments using direct debit, electronic funds transfer (EFT) through the Ohio Treasure of State, or payment by voucher.
NOTE: To remit by EFT, the PTE must register with the Ohio Treasurer of State and pay the taxes utilizing a FEIN. For questions regarding the EFT payment program, please contact the Ohio Treasure of State’s office at 30 East Broad Street, 9th Floor, Columbus, Ohio 43215, or call toll-free at 1-877-338-6446.
2020 ELECTRONIC FILING - GETTING STARTED
What is the Federal/State Electronic Filing (Fed/State e-File) Program?
The Federal/State electronic filing program, commonly referred to as the Fed/State e-File program, allows EROs, preparers and transmitters to file the federal and state PTE and fiduciary returns through a single transmission using software approved by the IRS and Ohio.
Federal/State e-File allows the electronic filing of both federal and state income tax returns at the same time. The electronic filing software places your federal and state return data in separate packets. These packets are transmitted to the IRS in one taxpayer envelope. The IRS functions as an electronic post office for the participant state. The IRS sends the state electronic return to the Ohio Department of Taxation and the department processes the state return when it is received.
What are the Benefits of the Fed/State e-File Program?
The Fed/State e-File program saves time, provides faster processing, offers quicker refunds, is more accurate, and provides a federal acknowledgment and a separate state acknowledgment record.
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How Do I Get Started?
IRS Application Process
You must register with the IRS for acceptance into the e-File program. If you have questions regarding the
application process, you can contact the IRS e-help desk at 866-255-0654.
Upon acceptance, the IRS will assign each approved applicant an electronic filer identification number (EFIN), electronic transmitter identification number (ETIN), and a Preparer tax identification number (PTIN). The department will use these numbers to identify EROs, preparers, transmitters and software developers during processing and to post Ohio’s electronic return acknowledgments.
Ohio Application Process
If you are registered with the IRS to participate in the Fed/State e-File program, you are automatically registered with Ohio. The department does not require a copy of the IRS acceptance letter. However, the department will conduct a suitability check on the applicants and will notify any applicant who is ineligible to participate in the e-File program.
Selecting a Software Company
All software companies must pass stringent testing before they are approved, in separate testing procedures, by the IRS and Ohio. A software company that is approved by the IRS is not necessarily approved by Ohio. You can find a list of Ohio approved software companies on our web site at: . This site is updated daily in December as each software company passes Ohio testing. If you do not see your software on the approved list by January 1, please contact the Ohio PTE e-File help desk at 614-387-1965.
What Types of Returns Are Allowed?
Original and amended return(s) that reflect a refund, balance due or zero balance.
What should be included with the Ohio return?
The department encourages a copy of the federal, state and/or local income tax returns with all schedules, W-2s or other wage and withholding statements, approved federal extensions and additional statements to substantiate line items to be included with an Ohio PTE or fiduciary return. To help in this endeavor, the MeF platform has the capability of attaching PDF documents to the electronic return, which should greatly reduce the number of documents you or your client needs to send to the department. In addition, if you submit an Ohio return electronically without line item substantiation, you will receive an alert message with your acknowledgment advising you to fax information to the department directly. This will also reduce the number of phone calls or letters sent to your client. The taxpayer should keep all documents for at least four years.
Ohio’s e-File Signature
Ohio has designated the acceptance of the perjury statement as its e-File signature. Therefore, the preparer does not have to send a copy of the perjury statement to the department as it is part of the electronic return.
The perjury statement reads as follows:
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return and all enclosures are true, correct and complete.
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Consistency Checking
Ohio uses a feature of the Federal/State Electronic Filing Program called "consistency checking". The IRS will verify various line items on the federal and Ohio PTE and fiduciary returns. If the consistency checks fail on either the federal or state income tax returns, the IRS will reject all returns.
2020 ELECTRONIC FILING - CONTACT INFORMATION
EROs, preparers, transmitters and software developers may call the following numbers for assistance:
| Unit |Assistance |Contact Information |
| | | |
|Ohio e-File Help Desk |Software Information |* 614-387-1965 (Phone) |
| |Technical Assistance |206-339-7828 (e-Fax) |
| |Help with Transmittals |PTE.Mef@tax.state.oh.us |
| |Acknowledgment Questions | |
| | |* Please do not provide this number to taxpayers. |
| | |The number is to be used for technical assistance |
| | |only. Taxpayers with questions regarding an Ohio |
| | |PTE or fiduciary return should call the taxpayer |
| | |assistance phone numbers listed below. |
|IRS e-File Help Desk |IRS Registration |* 866-255-0654 |
| |General e-File Information | |
| |Questions regarding returns that were rejected | |
| | | |
|Ohio Taxpayer | | |
|Assistance | | |
| |General Information | 888-405-4039 |
| |Hearing Impaired | 800-750-0750 (TTY) |
* Please do not provide these numbers to taxpayers. Taxpayers with questions regarding their Ohio PTE and fiduciary returns should call the taxpayer assistance phone numbers listed above.
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2020 ELECTRONIC FILING - WHAT’S NEW IN 2020
|Ohio’s Updates and Changes |
|Line/Page |Line item description |
|New to the IT1041 |
|Page 1 |TAX rates for the IT 1041 changed |
|N/A |IT RCTE form available for taxes paid to other states |
|Page 3 |Political contribution credit removed |
|Page 5 |Financial Institution Credit (FIT) removed |
|New to the IT4708 |
|Pages 5-7 |Financial Institution Credit (FIT) removed |
|New to All MeF Forms |
|N/A |IT K-1 layout updates |
|N/A |Credit carry forward option added |
|N/A |Financial institution schema selection for apportionment worksheet |
|N/A |Opportunity zone investment credit transfer form available |
|N/A |Lead Abatement Credit added for Ohio Schedule E |
Ohio’s Electronic Filing Calendar
|Undetermined |IRS begins accepting Federal/State electronic returns |
|04/15/2021 |Last date for transmitting timely-filed returns |
|04/22/2021 |Last date for transmitting rejected timely-filed returns |
|See form instruction booklet |Last date for transmitting Federal/State returns with approved extensions |
|7 days after date specified in form instruction |Last date for transmitting rejected Federal/State returns with approved extensions |
|booklet | |
The following error codes are new (or modified) for tax year 2020.
|2020 MeF Error Codes |
|Rule Number |Error Category |Error Message |Data Value |Severity |Applicable Tax |Date Modified |
| | | | |R-Reject |Years | |
| | | | |S-Stop | | |
| | | | |A-Alert | | |
|T0000-013 |Incorrect Data |The Message ID must be globally unique. | |S |18/19/20 | |
|T0000-014 |Incorrect Data |The Submission ID must be globally unique. | |S |18/19/20 | |
|T0000-017 |Incorrect Data |The Submission ID must be 20 characters in length. | |S |18/19/20 | |
|X0000-005 |XML Error |The XML data has failed schema validation. | |S |18/19/20 | |
|X0000-010 |XML Error |For each SubmissionID provided in the transmission | |S |18/19/20 | |
| | |manifest there must be a submission zip archive | | | | |
| | |entry present in the Attachment Zip file whose name| | | | |
| | |(without the .zip extension) matches the | | | | |
| | |SubmissionID. | | | | |
|X0000-011 |Incorrect Data |All entries in the submission zip archive (zip file| |S |18/19/20 | |
| | |that is the submission) must begin with manifest/ | | | | |
| | |or /manifest/ or xml/ or /xml/ or attachment/ or | | | | |
| | |/attachment/ (all lower case characters). | | | | |
|X0000-012 |Incorrect Data |The name of a binary attachment file must be less | |S |18/19/20 | |
| | |than or equal to 64 bytes. | | | | |
|X0000-015 |Wrong File Name |Each zip entry in the Attachment Zip file must end | |S |18/19/20 | |
| | |with .zip extension. | | | | |
|X0000-017 |Wrong File Name |ZIP Entry names in the transmission ZIP archive | |S |18/19/20 | |
| | |must be unique. | | | | |
|X0000-018 |Incorrect Data |A submission zip archive (zip file that is the | |S |18/19/20 | |
| | |submission) must contain exactly one entry that | | | | |
| | |begins with manifest/ or /manifest/ and is followed| | | | |
| | |by the file name manifest.xml. The entry name must | | | | |
| | |use lower case characters (a through z) only and | | | | |
| | |the separator must be the forward slash character. | | | | |
|X0000-019 |Incorrect Data |A submission zip archive (zip file that is the | |S |18/19/20 | |
| | |submission) must contain exactly one entry that | | | | |
| | |consists of xml/ or /xml/ (all lowercase | | | | |
| | |characters) followed by a file name. | | | | |
|X0000-020 |Incorrect Data |A submission zip archive (zip file that is the | |S |18/19/20 | |
| | |submission) may contain zero or more entries that | | | | |
| | |begin with attachment/ or /attachment/ and each is | | | | |
| | |followed by a file name. The entry name must use | | | | |
| | |lower case characters (a through z) only and the | | | | |
| | |separator must be the forward slash character. | | | | |
| | | | | | | |
|X0000-021 |Wrong Directory |The submission zip archive entries (zip files) in | |S |18/19/20 | |
| |Structure |the container zip file must be in the root | | | | |
| | |directory of the container zip file. | | | | |
|X0000-022 |Incorrect Data |The names of ZIP Entries (files) within the | |S |18/19/20 | |
| | |attachments zip file (the container zip file that | | | | |
| | |contains zip files for all submission) must be | | | | |
| | |unique. | | | | |
|X0000-024 |Incorrect Data |Unable to read a binary attachment in the | |A |18/19/20 | |
| | |Submission Zip Archive. The department will contact| | | | |
| | |you if a copy of this documentation is needed. | | | | |
|X0000-025 |Incorrect Data |Unable to read XML data from the Submission Zip | |S |18/19/20 | |
| | |Archive. | | | | |
|X0000-026 |Incorrect Data |The count of SubmissionIDs provided in the | |S |18/19/20 | |
| | |transmission manifest must match the count of | | | | |
| | |submission zip archive entries in the Attachment | | | | |
| | |Zip file. | | | | |
|X0000-027 |Incorrect Data |Year (YYYY) in the SubmissionID must be processing | |R |18/19/20 | |
| | |year. | | | | |
|X0000-028 |Incorrect Data |A single PDF file must not exceed 60MB in size. The| |A |18/19/20 | |
| | |department will contact you if a copy of this | | | | |
| | |documentation is needed. | | | | |
|X0000-029 |Incorrect Data |A binary attachment submitted in the PDF format | |S |18/19/20 | |
| | |must begin with the file header %PDF-. | | | | |
|X0000-031 |Incorrect Data |Zip Entry names must consist of ASCII characters | |S |18/19/20 | |
| | |only. | | | | |
|X0000-032 |Incorrect Data |Unable to extract submission Zip Archive from the | |S |18/19/20 | |
| | |Message Attachment zip file. | | | | |
|X0000-033 |Incorrect Data |State submission XML must not exceed 5MB in size. | |S |18/19/20 | |
| | | | | | | |
|X0000-034 |Incorrect Data |IRS submission XML must not exceed 5MB in size. | |A |18/19/20 | |
| | | | | | | |
| | | | | | | |
|OH-COMMON-001 |Data Missing |Same DocumentId attribute value provided for two or| |S |18/19/20 | |
| | |more documents OR DocumentId attribute is missing | | | | |
| | |for one or more documents. Your software company | | | | |
| | |has been notified of this error. You should contact| | | | |
| | |your software company to see if you need to | | | | |
| | |retransmit this return. | | | | |
|OH-COMMON-002 |Data Mismatch |The number reported in the field documentCount in | |R |18/19/20 | |
| | |the ReturnDataAttributes group does not match the | | | | |
| | |actual number of documents in the submission zip | | | | |
| | |archive. Your software company has been notified of| | | | |
| | |this error. You should contact your software | | | | |
| | |company to see if you need to retransmit this | | | | |
| | |return. | | | | |
|OH-COMMON-003 |Database |The Software ID provided has not been approved by |[SoftwareId=xx; |S |18/19/20 | |
| |Validation Error|the Ohio Department of Taxation for the reported |TaxYear=nnnn] | | | |
| | |tax year. Please contact your software company. | | | | |
|OH-COMMON-004 |Incorrect Data |Ohio is not currently accepting electronic returns |TaxYear= |S |18/19/20 | |
| | |for the tax year reported on this return. Please | | | | |
| | |verify the return year. If the year is correct, | | | | |
| | |please file a paper return. | | | | |
|OH-COMMON-005 |Incorrect Data |The value in the StateSubmissionType element is not| |R |18/19/20 | |
| | |a valid submission type for Ohio. Your software | | | | |
| | |company has been notified of this error. You | | | | |
| | |should contact your software company to see if you | | | | |
| | |need to retransmit this return. | | | | |
|OH-COMMON-006 |Incorrect Data |You requested an electronic payment but did not | |A |18/19/20 | |
| | |provide a payment date. We will process your | | | | |
| | |payment within two business days from the state's | | | | |
| | |acknowledgement date. | | | | |
|OH-COMMON-007 |Incorrect Data |Routing Number submitted is not a valid financial |RoutingTransitNumb|A |18/19/20 | |
| | |institution routing number. Please use another |er = nnnnnnnnn | | | |
| | |method for submitting your payment if your return | | | | |
| | |was accepted. If your return was rejected, please | | | | |
| | |correct the routing number and resubmit. | | | | |
|OH-COMMON-008 |Unsupported |The department cannot process payments from a | |A |18/19/20 | |
| | |foreign bank account. Please send your check or | | | | |
| | |money order along with the payment voucher to the | | | | |
| | |address indicated on the voucher. Electronic | | | | |
| | |payment options are available, please visit | | | | |
| | |tax. for more information. | | | | |
|OH-COMMON-009 |Incorrect Data |The tax year and state submission type (return | |S |18/19/20 | |
| | |type) in the state submission manifest must match | | | | |
| | |those of the submission. | | | | |
|OH-PTE-001 |Data Missing |If not self-prepared, you must indicate whether or | |R |18/19/20 | |
| | |not the state can discuss the return with the paid | | | | |
| | |preparer. | | | | |
|OH-PTE-002 |Incorrect Data |If you owe $1.00 or less, no payment is necessary | |R |18/19/20 | |
|OH-PTE-003 |Incorrect Data |For timely returns, the payment date cannot be | |R |18/19/20 | |
| | |later than the filing deadline. All payments are | | | | |
| | |due on or before (filing deadline date). Please | | | | |
| | |correct and retransmit. | | | | |
|OH-PTE-004 |Incorrect Data |For untimely returns, the payment date cannot be | |R |18/19/20 | |
| | |later than the submission date. Please correct and| | | | |
| | |retransmit. | | | | |
|OH-PTE-005 |Data Mismatch |The FEIN number on the Ohio return does not match | |R |18/19/20 | |
| | |the FEIN on the federal 1065, 1120S or 1041. Please| | | | |
| | |correct and retransmit. | | | | |
|OH-PTE-006 |Incorrect Data |PropertyTotalWithinOhio does not equal the sum of | |R |18/19/20 | |
| | |PropertyOwnedWithinOhio and | | | | |
| | |PropertyRentedWithinOhio as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
| | | | | | | |
| | | | | | | |
|OH-PTE-007 |Incorrect Data |PropertyTotalEverywhere does not equal the sum of | |R |18/19/20 | |
| | |PropertyOwnedTotalEverywhere and | | | | |
| | |PropertyRentedTotalEverywhere as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
| | | | | | | |
|OH-PTE-008 |Incorrect Data |PropertyRatio does not equal | |R |18/19/20 | |
| | |PropertyTotalWithinOhio divided by | | | | |
| | |PropertyTotalEverywhere as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
| | | | | | | |
| | | | | | | |
|OH-PTE-010 |Incorrect Data |PropertyWeightedRatio does not equal PropertyRatio | |R |18/19/20 | |
| | |multiplied by PropertyWeight as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
| | | | | | | |
|OH-PTE-011 |Incorrect Data |PayrollRatio does not equal PayrollWithinOhio | |R |18/19/20 | |
| | |divided by PayrollTotalEverywhere as reported on | | | | |
| | |the Apportionment Worksheet Schedule. Please | | | | |
| | |correct and retransmit. | | | | |
| | | | | | | |
| | | | | | | |
|OH-PTE-013 |Incorrect Data |PayrollWeightedRatio does not equal PayrollRatio | |R |18/19/20 | |
| | |multiplied by PayrollWeight as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
| | | | | | | |
|OH-PTE-014 |Incorrect Data |SalesRatio does not equal SalesWithinOhio divided | |R |18/19/20 | |
| | |by SalesTotalEverywhere as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
|OH-PTE-016 |Incorrect Data |SalesWeightedRatio does not equal SalesRatio | |R |18/19/20 | |
| | |multiplied by SalesWeight as reported on the | | | | |
| | |Apportionment Worksheet Schedule. Please correct | | | | |
| | |and retransmit. | | | | |
| | | | | | | |
|OH-PTE-017 |Incorrect Data |TotalApportionmentRatio does not equal the sum of |PropertyTotalEvery|R |18/19/20 | |
| | |PropertyWeightedRatio, PayrollWeightedRatio and |where + | | | |
| | |SalesWeightedRatio. Please correct and retransmit. |PayrollTotalEveryw| | | |
| | | |here + | | | |
| | | |SalesTotalEverywhe| | | |
| | | |re > 0, and | | | |
| | | |TotalApportionment| | | |
| | | |Ratio | | | |
| | | |/=PropertyWeighted| | | |
| | | |Ratio + | | | |
| | | |PayrollWeightedRat| | | |
| | | |io + | | | |
| | | |SalesWeightedRatio| | | |
|OH-PTE-018 |Data Missing |TaxPeriodBeginDt and TaxPeriodEndDt elements must | |R |18/19/20 | |
| | |be present. | | | | |
| | | | | | | |
|OH-IT1041-001 |Data Missing |You have indicated that this return is a trust and | |S |18/19/20 | |
| | |an EIN (FEIN) is required. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-002 |Data Mismatch |The federal taxable income on the Ohio return does | |R |18/19/20 | |
| | |not match the Taxable Income reported on the IRS | | | | |
| | |return. Please correct and retransmit. | | | | |
|OH-IT1041-003 |Incorrect Data |Line 3 does not equal the sum of line 1 and line 2.| |R |18/19/20 | |
| | |Please correct and retransmit. | | | | |
|OH-IT1041-004 |Incorrect Data |Line 7 does not equal the sum of line 4, line 5 and| |R |18/19/20 | |
| | |line 6. Enter 0 if less than zero. Please correct | | | | |
| | |and retransmit. | | | | |
|OH-IT1041-005 |Incorrect Data |Line 11 does not equal line 8 minus the sum of line| |R |18/19/20 | |
| | |9 and line 10. Enter 0 if less than 0. Please | | | | |
| | |correct and retransmit. | | | | |
|OH-IT1041-006 |Incorrect Data |Line 13 does not equal the sum of line 11 and line | |R |18/19/20 | |
| | |12. Please correct and retransmit. | | | | |
|OH-IT1041-007 |Incorrect Data |Line 16 does not equal the sum of line 14 and line | |R |18/19/20 | |
| | |15. Please correct and retransmit. | | | | |
|OH-IT1041-008 |Incorrect Data |Line 17 does not equal line 16 minus line 13. If | |R |18/19/20 | |
| | |less than zero, enter zero. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-009 |Incorrect Data |Line 22 does not equal the sum of line 20 and line | |R |18/19/20 | |
| | |21. Please correct and retransmit. | | | | |
|OH-IT1041-010 |Incorrect Data |Line 31 does not equal the sum of lines 23 through | |R |18/19/20 | |
| | |230. Please correct and retransmit. | | | | |
|OH-IT1041-011 |Incorrect Data |Line 41 does not equal the sum of lines 32 through | |R |18/19/20 | |
| | |40. Please correct and retransmit. | | | | |
|OH-IT1041-012 |Incorrect Data |Line 50 does not equal the sum of lines 43 through | |R |18/19/20 | |
| | |49. Please correct and retransmit. | | | | |
|OH-IT1041-013 |Incorrect Data |Line 52 does not equal zero or line 3. Please | |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT1041-014 |Incorrect Data |OtherStatesPrct does not equal line 51 divided by | |R |18/19/20 | |
| | |line 52. Please correct and retransmit. | | | | |
|OH-IT1041-015 |Incorrect Data |Line 53 does not equal OtherStatesPrct multiplied | |R |18/19/20 | |
| | |by line 8 reduced by line 9. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-016 |Incorrect Data |Line 57 does not equal zero or line 3. Please | |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT1041-017 |Incorrect Data |NonResidentPrct does not equal line 56 divided by | |R |18/19/20 | |
| | |line 57. Please correct and retransmit. | | | | |
|OH-IT1041-018 |Incorrect Data |Line 58 does not equal NonResidentPrct multiplied | |R |18/19/20 | |
| | |by line 8 reduced by line 9. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-019 |Incorrect Data |Line 61 does not equal line 59 multiplied by line | |R |18/19/20 | |
| | |60. Please correct and retransmit. | | | | |
|OH-IT1041-020 |Incorrect Data |Line 64 does not equal line 62 multiplied by line | |R |18/19/20 | |
| | |63. Please correct and retransmit. | | | | |
| | | | | | | |
|OH-IT1041-021 |Incorrect Data |Line 67 does not equal the sum of line 65 and line | |R |18/19/20 | |
| | |66. Please correct and retransmit. | | | | |
|OH-IT1041-022 |Incorrect Data |Line 67 does not equal zero or line 8. Please | |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT1041-023 |Incorrect Data |Line 70 does not equal zero or line 7. Please | |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT1041-024 |Incorrect Data |Line 71 does not equal line 69 divided by line 70. | |R |18/19/20 | |
| | |Please correct and retransmit. | | | | |
| | | | | | | |
| | | | | | | |
|OH-IT1041-025 |Incorrect Data |Line 72 does not equal line 68 multiplied by line | |R |18/19/20 | |
| | |71. Please correct and retransmit. | | | | |
| | | | | | | |
|OH-IT1041-026 |Incorrect Data |Line 80 does not equal the sum of line 79a through| |R |18/19/20 | |
| | |line 79d minus line 79e. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-027 |Incorrect Data |Line 87 does not equal the sum of line 81 through | |R |18/19/20 | |
| | |line 86. Please correct and retransmit. | | | | |
|OH-IT1041-028 |Incorrect Data |Line 17 does not equal line 13 minus line 16. If | |R |18/19/20 | |
| | |less than zero, enter zero. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-029 |Incorrect Data |Line 2 does not equal line 42. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-030 |Incorrect Data |Line 4 does not equal line 61 as reported on the | |R |18/19/20 | |
| | |Allocated Qualifying Trust Amounts Schedule. Please| | | | |
| | |correct and retransmit. | | | | |
|OH-IT1041-031 |Incorrect Data |Line 5 does not equal line 64. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-032 |Incorrect Data |Line 6 does not equal line 67. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-033 |Incorrect Data |Line 9 does not equal line 50. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-034 |Incorrect Data |Line 10 does not equal the sum of line 55, line 58,| |R |18/19/20 | |
| | |BusinessCreditScheduleAmount from Schedule E and | | | | |
| | |line 74 . Please correct and retransmit. | | | | |
|OH-IT1041-035 |Incorrect Data |Line 14 does not equal line 80. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-036 |Incorrect Data |Line 15 does not equal line 87. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-037 |Incorrect Data |Line 42 does not equal line 31 minus line 41. | |R |18/19/20 | |
| | |Please correct and retransmit. | | | | |
|OH-IT1041-038 |Incorrect Data |Line 63 does not equal line 78. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT1041-039 |Incorrect Data |Line 74 does not equal the lesser of line 72 and | |R |18/19/20 | |
| | |line 73. Please correct and retransmit. | | | | |
|OH-IT1041-040 |Incorrect Data |For qualified preincome tax trusts, line 2 must | |R |18/19/20 | |
| | |equal the negative amount of line 1. Please correct| | | | |
| | |and retransmit. | | | | |
|OH-IT1041-041 |Incorrect Data |Resident trusts must report allocated nonbusiness | |R |18/19/20 | |
| | |income as a resident trust on the Allocated | | | | |
| | |Nonbusiness Income for Trusts Schedule | | | | |
|OH-IT1041-042 |Incorrect Data |Nonresident trusts must report allocated | |R |18/19/20 | |
| | |nonbusiness income as a nonresident trust on the | | | | |
| | |Allocated Nonbusiness Income for Trusts Schedule | | | | |
|OH-IT1041-043 |Missing Data |Distributions were reported on the federal 1041 but| |A |18/19/20 | |
| | |no beneficiary information was provided with the | | | | |
| | |IT-1041. | | | | |
|OH-IT1041-044 |Missing Document|You claimed refundable business credits, but did | |A |18/19/20 | |
| | |not provide Ohio IT K1 info. You may fax a copy of| | | | |
| | |the Ohio IT K1 form(s) to fax # 206-339-7828 | | | | |
|OH-IT1041-045 |Missing Document|You claimed 1099 withholdings, but did not provide | |A |18/19/20 | |
| | |1099 info. You may fax a copy of the 1099 form(s) | | | | |
| | |to fax # 206-339-7828 | | | | |
|OH-IT1041-046 |Missing Document|You claimed W2 withholdings, but did not provide W2| |A |18/19/20 | |
| | |info. You may fax a copy of the W2 form(s) to fax | | | | |
| | |# 206-339-7828 | | | | |
|OH-IT1041-047 |Incorrect Data |TaxYr must match the year in TaxPeriodBeginDt. | |R |18/19/20 | |
| | |Please correct and retransmit. | | | | |
|OH-IT1041-048 |Data Missing |On one or more of your W-2 forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and EmployerStateIdNum are | | | | |
| | |required when StateIncomeTaxAmt is present.You may | | | | |
| | |fax a copy of the W2 form(s) to fax # 206-339-7828.| | | | |
|OH-IT1041-049 |Data Missing |On one or more of your W-2G forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and PayerStateIdNum are | | | | |
| | |required when StateTaxWithheldAmt is present You | | | | |
| | |may fax a copy of the W2 form(s) to fax # | | | | |
| | |206-339-7828. | | | | |
|OH-IT1041-050 |Data Missing |On one or more of your 1099R forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and PayerStateIdNum are | | | | |
| | |required when StateTaxWithheldAmt is present. You | | | | |
| | |may fax a copy of the 1099 form(s) to fax # | | | | |
| | |206-339-7828. | | | | |
|OH-IT1041-051 |Data Missing |On one or more of your 1099DIV forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and PayerStateIdNumber are | | | | |
| | |required when StateTaxWithheldAmt is present.You | | | | |
| | |may fax a copy of the 1099 form(s) to fax # | | | | |
| | |206-339-7828. | | | | |
|OH-IT1041-052 |Data Missing |On one or more of your 1099MISC forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and PayerStateIdNumber are | | | | |
| | |required when StateTaxWithheldAmt is present.You | | | | |
| | |may fax a copy of the 1099 form(s) to fax # | | | | |
| | |206-339-7828. | | | | |
|OH-IT1041-053 |Data Missing |On one or more of your 1099G forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and PayerStateIdNumber are | | | | |
| | |required when StateTaxWithheldAmt is present. You | | | | |
| | |may fax a copy of the 1099 form(s) to fax # | | | | |
| | |206-339-7828. | | | | |
|OH-IT1041-054 |Data Missing |On one or more of your 1099INT forms, the | |A |18/19/20 | |
| | |StateAbbreviationCd and PayerStateIdNumber are | | | | |
| | |required when StateTaxWithheldAmt is present.You | | | | |
| | |may fax a copy of the 1099 form(s) to fax # | | | | |
| | |206-339-7828. | | | | |
|OH-IT1041-55 |Incorrect Data |Line 18(Credit) does not equal line 17(Overpayment)| |A |2020 | |
| | |minus line 19(Refund). Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-56 |Incorrect Data |Line 19(Refund) does not equal line 17(Overpayment)| |A |2020 | |
| | |minus line 18(Credit). Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1041-57 |Missing Document|You claimed nonrefundable Schedule E credits, but |Binary attachments|A |2020 | |
| | |did not provide a Schedule E. You may fax a copy |must start with | | | |
| | |of the Ohio Schedule E to fax # 206-339-7828 |"OH_SCHEDULE_E" | | | |
|OH-IT1041-058 |Missing Document|You claimed a trust resident credit, but did not |Binary attachments|A |2020 | |
| | |provide supporting documentation. You may fax a |must start with | | | |
| | |copy of the supporting documentation to fax # |"OH_RESIDENT_TRUST| | | |
| | |206-339-7828 |_CREDIT" | | | |
|OH-IT1140-001 |Incorrect Data |Line 12, column (A) does not equal the sum of line | |R |2018/19/20 | |
| | |9 and line 10 minus line 11. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-002 |Incorrect Data |Line 12, column (B) does not equal the sum of line | |R |2018/19/20 | |
| | |9 and line 10 minus line 11. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-003 |Incorrect Data |Line 16, column (A) does not equal the sum of line | |R |2018/19/20 | |
| | |12, line 13, line 14 and line 15. If less than | | | | |
| | |zero, enter zero. Please correct and retransmit. | | | | |
|OH-IT1140-004 |Incorrect Data |Line 16, column (B) does not equal the sum of line | |R |2018/19/20 | |
| | |12, line 13, line 14 and line 15. If less than | | | | |
| | |zero, enter zero. Please correct and retransmit. | | | | |
|OH-IT1140-005 |Incorrect Data |Line 17, column (A) does not equal line 24. Please| |R |2018/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT1140-006 |Incorrect Data |Line 17, column (B) does not equal line 24. Please | |R |2018/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT1140-007 |Incorrect Data |Line 18, column (A) does not equal line 16 | |R |2018/19/20 | |
| | |multiplied by line 17. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-008 |Incorrect Data |Line 18, column (B) does not equal line 16 | |R |2018/19/20 | |
| | |multiplied by line 17. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-009 |Incorrect Data |Line 20, column (A) does not equal line 18 | |R |2018/19/20 | |
| | |multiplied by line 19. Line 20, column (A) must | | | | |
| | |equal zero if the sum of line 18 column (A) and | | | | |
| | |line 18 column (B) does not exceed $1,000. Please | | | | |
| | |correct and retransmit. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-010 |Incorrect Data |Line 20, column (B) does not equal line 18 | |R |2018/19/20 | |
| | |multiplied by line 19. Line 20, column (B) must | | | | |
| | |equal zero if the sum of line 18 column (B) and | | | | |
| | |line 18 column (B) does not exceed $1,000. Please | | | | |
| | |correct and retransmit. | | | | |
|OH-IT1140-011 |Incorrect Data |Line 28 does not equal the sum of line 25 and line | |R |2018/19/20 | |
| | |26 minus line 27. Please correct and retransmit. | | | | |
|OH-IT1140-012 |Incorrect Data |Line 30 does not equal line 28 multiplied by line | |R |2018/19/20 | |
| | |29. Please correct and retransmit. | | | | |
|OH-IT1140-013 |Incorrect Data |Line 1, column (A) does not equal line 20, column | |R |2018/19/20 | |
| | |(A) or line 30. Please correct and retransmit. | | | | |
|OH-IT1140-014 |Incorrect Data |Line 1, column (B) does not equal line 20, column | |R |2018/19/20 | |
| | |(B) . Please correct and retransmit. | | | | |
|OH-IT1140-015 |Incorrect Data |Line 2a, column (A) does not equal the sum of line | |R |2018/19/20 | |
| | |1, column (A) and line 2, column (A). Please | | | | |
| | |correct and retransmit. | | | | |
|OH-IT1140-016 |Incorrect Data |Line 2a, column (B) does not equal the sum of line | |R |2018/19/20 | |
| | |1, column (B) and line 2, column (B). Please | | | | |
| | |correct and retransmit. | | | | |
|OH-IT1140-017 |Incorrect Data |Line 3c, column (A) does not equal the sum of line | |R |2018/19/20 | |
| | |3, column (A) and line 3a, column (A) minus line | | | | |
| | |3b, column (A). If less than zero, enter zero. | | | | |
| | |Please correct and retransmit. | | | | |
|OH-IT1140-018 |Incorrect Data |Line 3c, column (B) does not equal line 3, column | |R |2018/19/20 | |
| | |(B). If less than zero, enter zero. Please correct | | | | |
| | |and retransmit. | | | | |
|OH-IT1140-019 |Incorrect Data |Line 4, column (A) does not equal line 3c, column | |R |2018/19/20 | |
| | |(A) minus line 2a, column (A). Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-020 |Incorrect Data |Line 4, column (B) does not equal line 3c, column | |R |2018/19/20 | |
| | |(B) minus line 2a, column (B). Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT1140-021 |Incorrect Data |Line 5 (overpayment) does not equal the sum of line| |R |2018/19/20 | |
| | |4, column (A) and line 4, column (B). Please | | | | |
| | |correct and retransmit. | | | | |
|OH-IT1140-022 |Incorrect Data |Line 6 (balance due) does not equal the sum of line| |R |2018/19/20 | |
| | |4, columns (A) and line 4, column (B). Please | | | | |
| | |correct and retransmit. | | | | |
|OH-IT1140-023 |Incorrect Data |Line 8 (total amount due) does not equal the sum of| |R |2018/19/20 | |
| | |line 6 and line 7. Please correct and retransmit. | | | | |
|OH-IT1140-024 |Incorrect Data |TaxYr must match the year in TaxPeriodBeginDt. | |R |2018/19/20 | |
| | |Please correct and retransmit. | | | | |
|OH-IT1140-025 |Incorrect Data |Line 5a does not equal line 5 minus line 5b. Please| |A |2020 | |
| | |correct and retransmit. | | | | |
|OH-IT1140-026 |Incorrect Data |Line 5b does not equal line 5 minus line 5a. Please| |A |2020 | |
| | |correct and retransmit. | | | | |
|OH-IT1140-027 |Information |Line 3a is only designated for claiming estimated | |A |2020 | |
| | |payments on the IT1140 that were originally | | | | |
| | |submitted to be claimed on the IT4708. Credits | | | | |
| | |claimed on this line could results in a reduced | | | | |
| | |refund or billing notice. | | | | |
|OH-IT4708-001 |Incorrect Data |Line 1 does not equal line 36. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT4708-002 |Incorrect Data |Line 2 does not equal line 41. Please correct and | |R |18/19/20 | |
| | |retransmit. | | | | |
|OH-IT4708-003 |Incorrect Data |Line 3 does not equal line 1 minus line 2. Please | |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT4708-004 |Incorrect Data |Line 5 does not equal line 3 minus line 4. Please | |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT4708-005 |Incorrect Data |Line 6 does not equal line 45(Schedule IV). Please| |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT4708-006 |Incorrect Data |Line 7 does not equal line 5 multiplied by line 6. | |R |18/19/20 | |
| | |Please correct and retransmit. | | | | |
| | | | | | | |
|OH-IT4708-007 |Incorrect Data |Line 9 does not equal the sum of line 7 and line 8.| |R |18/19/20 | |
| | |If less than zero, enter zero. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-008 |Incorrect Data |Line 10 does not equal line 9 multiplied by .04797.| |R |18/19/20 | |
| | |Please correct and retransmit. | | | | |
|OH-IT4708-009 |Incorrect Data |Line 12 does not equal line 10 minus line 11. If | |R |18/19/20 | |
| | |less than zero, enter zero. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-010 |Incorrect Data |Line 17 does not equal the sum of line 14 and | |R |18/19/20 | |
| | |line15 minus line 16. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-011 |Incorrect Data |Line 19 does not equal line 52(Schedule V). Please| |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT4708-012 |Incorrect Data |Line 20 does not equal the sum of line 17 and line| |R |18/19/20 | |
| | |line 19. Please correct and retransmit. | | | | |
|OH-IT4708-013 |Incorrect Data |Line 21 does not equal line 20 minus the sum of | |R |18/19/20 | |
| | |line 12 and line 13. If less than zero, enter zero.| | | | |
| | |Please correct and retransmit. | | | | |
|OH-IT4708-014 |Incorrect Data |Line 24 (Net amount due) does not equal the sum of | |R |18/19/20 | |
| | |line 12 and line 13 minus line 20. If less than | | | | |
| | |zero, enter zero. Please correct and retransmit. | | | | |
|OH-IT4708-015 |Incorrect Data |Line 26 (Total amount due) does not equal the sum | |R |18/19/20 | |
| | |of line 24 and line 25. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-016 |Incorrect Data |Line 36 (Total income/loss) does not equal the sum | |R |18/19/20 | |
| | |of line 27 through line 35. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-017 |Incorrect Data |Line 41 (Total deductions) does not equal the sum | |R |18/19/20 | |
| | |of line 37 through line 40. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-018 |Incorrect Data |TotalRefundableBusCredits does not equal the sum of| |R |18/19/20 | |
| | |line 46 through line 50. Please correct and | | | | |
| | |retransmit. | | | | |
|OH-IT4708-019 |Incorrect Data |TaxYr must match the year in TaxPeriodEndDt. Please| |R |18/19/20 | |
| | |correct and retransmit. | | | | |
|OH-IT4708-020 |Missing Document|You claimed refundable business credits, but did | |A |18/19/20 | |
| | |not provide Ohio IT K1 info. You may fax a copy of| | | | |
| | |the Ohio IT K1 form(s) to fax # 206-339-7828 | | | | |
|OH-IT4708-021 |Incorrect Data |Line 22 does not equal line 21 minus line 23. | |A |2020 | |
| | |Please correct and retransmit. | | | | |
|OH-IT4708-022 |Incorrect Data |Line 23 does not equal line 21 minus line 22. | |A |2020 | |
| | |Please correct and retransmit. | | | | |
| | | | | | | |
| | | | | | | |
|OH-IT4708-023 |Missing Document|You claimed nonrefundable Schedule E credits, but |Binary attachments|A |2020 | |
| | |did not provide a Schedule E. You may fax a copy |must start with | | | |
| | |of the Ohio Schedule E to fax # 206-339-7828 |"OH_SCHEDULE_E" | | | |
|OH-IT4708-024 |Missing Document|You have reported an other income amount on line |Binary attachments|A |2020 | |
| | |35, but did not provide an explanation or |must start with | | | |
| | |supporting schedule. You may fax a copy of the |"OTHER_INCOME" | | | |
| | |explanation or supporting schedule to fax # | | | | |
| | |206-339-7828 | | | | |
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2020 ELECTRONIC FILING - FREQUENTLY ASKED QUESTIONS
My client qualifies for one or more of the refundable business jobs credit. May I file the return electronically?
Most software companies support the refundable business jobs credit on an electronic income tax return. You will provide the certificate information to claim the credit. The MeF platform has the capability of attaching PDF documents to the electronic return, which should greatly reduce the number of documents you or your client needs to send to the department. In addition, if you submit an Ohio return electronically without line item substantiation, you will receive an alert message with your acknowledgment advising you to fax information to the department directly.
My client is claiming a PTE credit. May I file the return electronically if my software does not support transmission of K-1 information?
You may file your clients' returns through the federal/state e-File portal if your software supports the PTE credit, regardless of the transmission of the K-1. The MeF platform has the capability of attaching PDF documents to the electronic return, which should greatly reduce the number of documents you or your client needs to send to the department. If we don't receive the K-1 with the electronic return, we may contact your client directly to verify the amount of Ohio income tax withheld on behalf of the shareholder.
Does the Ohio Department of Taxation accept prior year returns via MeF?
Yes. Prior year returns are accepted for tax years 2018 and 2019 for approved software vendors.
Does the Ohio Department of Taxation accept amended returns via MeF?
Yes, Ohio accepts amended returns for all years available to be filed via MeF.
Is the Beneficiary Schedule Required on the IT-1041?
No. The beneficiary schedule is optional on the IT-1041.
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2020 ELECTRONIC FILING - TAX RETURNS SHOWING A REFUND AND/OR CREDIT
Overpayment Options
Taxpayers may choose to have the department apply their overpaid taxes as follows:
• Issue a refund check.
A refund by paper check may be expected within 14-21 days from the Ohio acknowledgment date. Taxpayers should wait 4 weeks after the Ohio acknowledgment date before either calling the Ohio PTE and Fiduciary e-File Help Desk or emailing the department to inquire about the status of a refund. Refund checks will be mailed directly to the taxpayer.
Delays in Issuing a Refund
The following may delay and/or reduce a refund:
• A tax return that has errors
• A taxpayer who has any outstanding unpaid assessments
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2020 ELECTRONIC FILING - TAX RETURNS SHOWING A BALANCE DUE
Ohio Pass-Through Entity Returns Showing a Balance Due
Ohio will accept e-Filed Ohio PTE returns as timely through October 15, 2021 and fiduciary returns through September 30, 2021. However, to avoid interest and penalties, the taxpayer must pay any balance due by April 15, 2021.[2] Taxpayers may pay by direct debit, check or money order. Ohio PTE and fiduciary UPC payment voucher must accompany all checks or money order payments. Taxpayers should send their payment with a completed UPC payment voucher to the following address:
Ohio Department of Taxation
P.O. Box 2619
Columbus, OH 43216-2619
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2020 ELECTRONIC FILING - PAYING TAXES BY DIRECT DEBIT
Benefits of Paying by Direct Debit
Taxpayers may take advantage of the following options when they pay by direct debit:
• Pay their Ohio PTE and fiduciary taxes electronically from their checking or savings account
• Pay their Ohio PTE and fiduciary balances due in full
• Make a partial payment towards their Ohio balances due[3]
• Postdate a direct debit request through April 15, 2021[4]
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2020 ELECTRONIC FILING - MODERNIZED E-FILE
Modernized e-File Highlights
In taxable year 2009, the Federal/State e-File program began the phase in of Modernized e-File (MeF). The MeF system uses XML as its programming base and supports web-based filing.
Note: A return that has been accepted by the department will go through an additional series of internal business rules. A return that fails any of the internal business rules will suspend for additional review. This may cause delays in processing the taxpayer’s return. The department will notify the taxpayer if they need additional information to verify a line item adjustment or to verify taxes withheld. This process may delay a taxpayer’s refund, increase a taxpayer’s refund/balance due, or reduce a taxpayer’s refund/balance due.
Modernized e-File Error Codes
One of the many advantages of Modernized e-File is the ability to identify problems with a return before we process it. Software developers and practitioners will receive an error code with the acknowledgment transmission when software or practitioner errors are identified. You will find a complete listing of error codes on our Software Developers Page at tax.. Error code types are summarized below.
• T0000 and X0000
o IRS validations that are checked again at the state level
• OH-COMMON
o Errors that may occur on all MeF returns
• OH-PTE
o Errors that may occur on all PTE returns
• OH-IT1041
o Errors specific to the IT-1041
• OH-IT4708
o Errors specific to the IT-4708
• OH-IT1140
o Errors specific to the IT-1140
The acknowledgment file indicates if the Ohio PTE or fiduciary return has been accepted, accepted with an alert message, or rejected.
Note: All returns go through a series of business rules after they have been accepted for processing. As such, there may be delays in processing the taxpayer’s return. The department will notify the taxpayer if they need additional information to verify a line item adjustment or to verify taxes withheld. This process may delay a taxpayer’s refund, increase a taxpayer’s refund/balance due, or reduce a taxpayer’s refund/balance due.
An ‘Accepted’ return indicates the return was received and processed. At the time of receipt, you do not have to correct or retransmit the return.
A ‘Reject’ in the acknowledgment file indicates the return has errors. It has not been accepted or processed. It is the practitioner’s responsibility to correct the errors and retransmit the return timely. The message that accompanies the error code will provide additional details.
An ‘Alert’ in the acknowledgment file indicates the return was received and processed. At the time of receipt, you do not have to correct or retransmit the return. The message that accompanies the alert code will provide additional details.
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Note: Returns that are rejected due to technical problems will be corrected and retransmitted by the software company; however, it is the practitioner’s responsibility to verify acknowledgment of the Ohio, and if applicable the school district income tax return. Returns that are not acknowledged by Ohio have not been accepted or processed.
Purpose of the Ohio Acknowledgment
The Ohio acknowledgment informs the transmitter that the department has received the Ohio PTE or fiduciary return.
The Ohio acknowledgment does not indicate if there are any errors that may delay the processing of the return[5] or if the return is a refund return, credit return, credit-refund split return, balance due return or a zero balance return.
Note: The Ohio acknowledgment is separate from the IRS acknowledgment. Receiving an IRS acknowledgment does not mean the Ohio Department of Taxation received the state PTE or fiduciary return.
Rejected Federal and Ohio Pass-Through Entity Returns submitted via Modernized e-File (MeF)
You may receive alert messages and reject codes if your returns are filed through the MeF system. Please contact the Ohio PTE and Fiduciary e-File help desk @ 614-387-1965 if you have questions regarding a rejected return or an alert message.
Retransmitting Rejected Returns
If the IRS rejects the federal or state return, you must correct all errors and refile the return. You may, i) retransmit the federal and state return(s) together through your software, ii) retransmit the Ohio PTE or fiduciary return(s) through your software’s ‘State Only’ option or iii) file a paper return.
What Should I Do if I Do Not Receive an Ohio Acknowledgment?
Under normal processing conditions, your software company may retrieve the Ohio acknowledgment files within one business day after they receive the IRS acknowledgment. If you do not receive the Ohio acknowledgment, please contact your software provider or transmitter. The software provider or transmitter will tell you if they received the acknowledgment file and if you filed the Ohio PTE or fiduciary return.
The software provider or transmitter will contact the Ohio PTE and fiduciary e-File help desk if they do not receive an Ohio fiduciary acknowledgment.
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2020 ELECTRONIC FILING - RESPONSIBILITIES & REQUIREMENTS
EROs, Preparers, Transmitters, and Software Developers Responsibilities
EROs, preparers, transmitters, and software developers must maintain the highest degree of integrity, compliance and accuracy to remain in the Federal/State Electronic Filing Program. They must meet Ohio and IRS requirements including those listed below:
➢ Request proper identification before beginning the taxpayer’s return
➢ Verify the accuracy of the taxpayer's name, address, social security number and federal employee identification number. This information will be used to update the department's records; errors may delay a refund
➢ Verify the accuracy of the taxpayer's routing number and account number when submitting a return with a direct debit
➢ Comply with the requirements and specifications found in this booklet and in IRS Publications 4163, 4164 and 1346
➢ File electronic returns in a timely manner. The transmission date of the Ohio electronic return will be considered the filing date for the return
➢ Retrieve the Ohio acknowledgment to ensure that the department has received the state PTE or fiduciary return
➢ Provide the Ohio acknowledgment to their EROs and preparers in a timely manner (applicable to transmitters)
➢ Ensure that their client's electronic return is acknowledged by the Ohio Department of Taxation. If an Ohio electronic return fails to reach the department, the preparer must resubmit the return through the IRS as a State Only return or advise the client to file a paper return
➢ Comply with laws and regulations restricting disclosure of tax return information
Our Right to Revoke – Acceptance and Approval
The Ohio Department of Taxation may revoke the participant's acceptance of an ERO, preparer, transmitter or software developer for just cause. Failure to comply with the guidelines set forth in this booklet is just cause. The following may result in the revocation of a participant’s acceptance into the program:
➢ Conviction of a criminal offense under the revenue laws of any state
➢ Any offense involving dishonesty or breach of trust
➢ Failure to file timely and accurate Ohio PTE and fiduciary returns
➢ Failure to pay income tax liabilities[6]
➢ Other facts or conduct of a disreputable nature reflecting adversely on the program
➢ Unethical practices in return preparation
➢ Suspension by the IRS
➢ Failure to transmit error-free returns consistently
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[1] EROs, preparers, transmitters and software developers are defined in IRS Publication 4163.
[2] Interest and penalty may still apply with untimely payments.
[3] Failure to remit payment of all taxes due by filing deadline may result in additional interest and penalties.
[4] The payment date must equal the filing date of the tax return if filed after filing deadline (direct debit requests only).
[5] If you need to correct the IT 1041 after the department has processed the e-Filed return(s), please file an amended return electronically or by mail.
[6] Applicants and participants may inquire about filing and paying any outstanding income tax liabilities by contacting the Ohio Department of Taxation at 1-888-405-4039.
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