Ohio § 718.85

§ 718.85.

(A)(1) For each taxable year, every taxpayer shall file an annual return.  Such return, along with the amount of tax shown to be due on the return less the

amount paid for the taxable year under section 718.88 of the Revised Code , shall be submitted to the tax commissioner, on a form and in the manner prescribed

by the commissioner, on or before the fifteenth day of the fourth month following

the end of the taxpayer's taxable year unless a taxpayer's unextended federal income

tax return is due after that date, in which case the annual return shall be submitted

on or before the taxpayer's federal income tax return due date. (2) The remittance shall be made payable to the treasurer of state and in the form prescribed

by the tax commissioner.  If the amount payable with the tax return is ten dollars or less, no remittance

is required. (B) The tax commissioner shall immediately forward to the treasurer of state all amounts

the commissioner receives pursuant to sections 718.80 to 718.95 of the Revised Code .  The treasurer shall credit such amounts to the municipal net profit tax fund which

is hereby created in the state treasury. (C)(1) Each return required to be filed under this section shall contain the signature of

the taxpayer or the taxpayer's duly authorized agent and of the person who prepared

the return for the taxpayer, and shall include the taxpayer's identification number.  Each return shall be verified by a declaration under penalty of perjury. (2)(a) The tax commissioner may require a taxpayer to include, with each annual tax return,

amended return, or request for refund filed with the commissioner under sections 718.80 to 718.95 of the Revised Code , copies of any relevant documents or other information. (b) A taxpayer that files an annual tax return electronically through the Ohio business

gateway or in another manner as prescribed by the tax commissioner shall either submit

the documents required under this division electronically as prescribed at the time

of filing or, if electronic submission is not available, mail the documents to the

tax commissioner.  The department of taxation shall publish a method of electronically submitting the

documents required under this division on or before January 1, 2019. (3) After a taxpayer files a tax return, the tax commissioner may request, and the taxpayer

shall provide, any information, statements, or documents required to determine and

verify the taxpayer's municipal income tax. (D)(1)(a) Any taxpayer that has duly requested an automatic extension for filing the taxpayer's

federal income tax return shall automatically receive an extension for the filing

of a tax return with the commissioner under this section.  The extended due date of the return shall be the fifteenth day of the eleventh month

after the last day of the taxable year to which the return relates. (b) A taxpayer that has not requested or received a six-month extension for filing the

taxpayer's federal income tax return may request that the commissioner grant the taxpayer

a seven-month extension of the date for filing the taxpayer's tax return.  If the commissioner receives the request on or before the date the tax return is

due, the commissioner shall grant the taxpayer's extension request. (c) An extension of time to file under division (D)(1) of this section is not an extension

of the time to pay any tax due unless the tax commissioner grants an extension of

that date. (2) If the commissioner considers it necessary in order to ensure payment of a tax imposed

in accordance with section 718.04 of the Revised Code , the commissioner may require taxpayers to file returns and make payments otherwise

than as provided in this section, including taxpayers not otherwise required to file

annual returns. (3) If a taxpayer receives an extension for the filing of a tax return under division

(D)(1) or (2) of this section, the commissioner shall not make any inquiry or send

any notice to the taxpayer with regard to the return on or before the date the taxpayer

files the return or on or before the extended due date to file the return, whichever

occurs first. Division (D)(3) of this section does not apply to an extension received under division

(D)(1) of this section if the commissioner has actual knowledge that the taxpayer

failed to file for a federal extension as required to receive the extension under

division (D)(1)(a) of this section or failed to file for an extension under division

(D)(1)(b) of this section. (E) Each return required to be filed in accordance with this section shall include a

box that the taxpayer may check to authorize another person, including a tax return

preparer who prepared the return, to communicate with the tax commissioner about matters

pertaining to the return.  The return or instructions accompanying the return shall indicate that by checking

the box the taxpayer authorizes the commissioner to contact the preparer or other

person concerning questions that arise during the examination or other review of the

return and authorizes the preparer or other person only to provide the commissioner

with information that is missing from the return, to contact the commissioner for

information about the examination or other review of the return or the status of the

taxpayer's refund or payments, and to respond to notices about mathematical errors,

offsets, or return preparation that the taxpayer has received from the commissioner

and has shown to the preparer or other person. (F) When income tax returns or other documents require the signature of a tax return

preparer, the tax commissioner shall accept a facsimile or electronic version of such

a signature in lieu of a manual signature.