On November 13, 2017, the Ohio Department of Taxation (ODOT) announced it will offer a tax amnesty program (the Program ) beginning January 1, 2018, and ending February 15, 2018. Individual and business taxpayers who wish to participate in the Program must submit an application, all appropriate tax returns and payment in full. Taxpayers who fully pay outstanding tax delinquencies will not owe penalties, and ODOT will only charge them half the interest.

The program includes individual income tax, school district income tax, employer withholding tax, employer withholding for school district income tax, pass-through entity tax, sales and use tax, commercial activity tax, financial institutions tax, cigarette and other tobacco products taxes, and alcoholic beverage taxes. Tax amnesty is available to a taxpayer owing these taxes due and payable as of May 1, 2017 and about which the taxpayer has not been contacted by ODOT.