Country / Language

Tax Alert: Ohio Launches 45-Day General Tax Amnesty

Ohio enacted a general tax amnesty program ("Program") to provide an incentive to delinquent taxpayers to resolve past due tax liabilities. The Program runs from May 1, 2012 through June 15, 2012. Any taxpayer with Ohio sales who is not currently filling a Commercial Activity Tax ("CAT") return or who may have other potential past due taxes, as described below, should consider participating in the Program.

Who's Eligible? Eligible participants who have underreported certain taxes that were due before May 1, 2011 may qualify for amnesty, which includes forgiveness of penalties and a 50 percent reduction in applicable interest owed for qualifying taxes. In addition, taxpayers who are granted amnesty and who pay outstanding liabilities in full will not be subject to criminal prosecution or civil action with respect to such tax(es).

About the Program The Program covers the following Ohio taxes:

Individual Income

Individual School District Income


Sales and Seller's Use (Consumer's Use Tax is not eligible for the General Amnesty Program, but may qualify under the Consumer's Use Tax Amnesty Program.Please see for more information about the Consumer's Use Tax Amnesty Program). Employer Withholding

School District Employer Withholding

Corporation Franchise

Pass-through Entity


Gross Receipts of a Natural Gas Company or a Combined Electric and Gas Company

Motor Fuel

Cigarette or Other Tobacco Products

Dealers In Intangibles

Taxpayers who are currently under examination, or who have received a notice of delinquency, bill, or assessment, are not eligible for tax amnesty.

Applications and instructions regarding the Program can be found at

For more information on the Ohio's tax amnesty program or other state and local tax matters, please contact Corey L. Rosenthal, JD, director in the Firm's State and Local Tax Practice, at or 646-625-5729, or Patrick J. Duffany, CPA, JD, partner and director of the Firm's State and Local Tax Practice, at or 860-368-3607.

Published date: 5/9/2012

Search Our People

Search Our People

Look ahead. Gain insight. Imagine more. Is your business ready to break through?

View our new TV commercial..

Industry Outlooks

Industry Outlooks

Gain insight into what is ahead for the Commercial Real Estate, Technology and Middle Market Private Equity industries.


Learn about our upcoming events.


Working With Us

Working With Us

What makes CohnReznick different from others in our profession? And what should our clients come to expect when working with us? The answer is The CohnReznick Advantage. Contact us to learn how we can out the CohnReznick Advantage to work for your business.


The value of an organization is determined by the skills and qualities of its leaders. With more than 280 partners serving clients nationwide, CohnReznick is renowned for the diverse experiences, knowledge and backgrounds of its leadership.

Learn More


We align our services in three segments: Accounting and Assurance, Tax, and Advisory. This approach allows us to provide holistic solutions to complex business problems and to seize upon opportunities requiring an integrated approach.

Learn More


Accounting and tax issues different significantly based on an organization's industry. We provide clients with expertise in nearly two dozen industries – we know the opportunities, the obstacles, the competitive landscape.

Learn more


CohnReznick professionals are thought leaders in their industries. Clients benefit from relevant and timely economic, legislative and industry insights that can keep them a step ahead of competition.

Learn More

Global Reach

Our involvement in the Nexia International network of firms enables us assist our clients wherever they do business-providing local expertise and connections wherever they needed. Nexia is comprised of 20,000 professionals operating in over 100 countries.

Learn More