Important:If your refund offset notice shows the offsetting agency as the "Ohio Attorney General's Office ", ODT is unable to answer questions on the specific type of of debt being collected.
Why was my refund offset?
Your refund was offset because you owe taxes to the Department of Taxation (ODT), or you owe a debt to another agency. In this situation, all or a portion of your refund is being applied as a payment towards that debt. If your refund is greater than the total outstanding debt, you will receive the balance.
Where was my refund offset?
Your refund was offset to the agency or agencies listed on your offset notice. These agencies may include:
- Ohio Attorney General's Office - (877) 607-6400 or (614) 466-8360
- Collects debts owed to various government entities
- ODT is unable to answer questions on the type of debt the Ohio Attorney General is collecting for.
- Ohio Department of Job and Family Services- (877) 852-0010
- Collects debts related to public assistance and back child support (call (800) 686-1556 for child support questions)
- Ohio Bureau of Workers Compensation- (800) 644-6292
- Collects debts related to BWC premiums
- Internal Revenue Service (IRS) - (800) 829-1040
- Collects debts related to federal taxes
What should I do if I believe my refund was offset in error?
Once an offset has occurred, ODT is unable to issue you your refund. Instead, if you believe the offset was in error, you must contact the agency or agencies listed on your offset notice to resolve any discrepancies. Contact information for other state agencies is listed above.
ODT can only provide information and\or resolve discrepancies related to state tax debt. If the agency resolves the issue, it will refund any amounts collected in error.
Will my refund be applied toward my spouse's debt?
If you and your spouse jointly hold a debt, your (and your spouse's) refund will be applied as a payment towards that debt.
However, if you filed a joint return and you're not responsible for your spouse's debt, you may be entitled to all or a portion of your refund. In this case, you must complete the Ohio Non-Liable Spouse worksheet included with your offset notice. Electronic versions of these worksheets are available here:
- Individual Income Tax Non-Liable Spouse Worksheet
- School District Income Tax Non-Liable Spouse Worksheet
Submit your worksheet(s) and all supporting documentation via OH|TAX eServices.
For more information on refund offsets, see R.C. 5747.12 and Ohio Adm. Code 5703-7-13.
Non-Liable Spouse worksheet line-by-line instructions for IT 1040
Line 1: Non-liable spouse's Ohio income tax withholding
Enter the non-liable spouse's portion of lines 14 and 16 of the Ohio IT 1040. These amounts include:
- Ohio income tax withheld (as reported on W-2, box 17; W-2G, box 15; 1099-Rand/or
- Refundable credits (as reported on the Ohio IT K-1 and/or ODOD credit certificate).
Line 2: Non-liable spouse's portion of Ohio estimated and extension payments
Enter the non-liable spouse's portion of line 15 of the Ohio IT 1040. This amount includes:
- Estimated payments (made using the OUPC);
- Extension payments (made using the OUPC); and/or
- Credit carryforward of refund from previous year's return.
Line 3: Non-liable spouse's total tax payments
Line 1 plus line 2 of this worksheet. If line 3 is zero, you are not entitled to any portion of the refund.
The excelspreadsheetOhio Non-Liable Spouse worksheet will automatically calculate this line.
Line 4: Non-liable spouse's portion of federal adjusted gross income
Enter the non-liable spouse's portion of line 1 of the Ohio IT 1040. This amount can be zero or negative, even if federal adjusted gross income is positive.
Line 5: Non-liable spouse's portion of the Ohio Schedule of Adjustments - Additions
Enter the non-liable spouse's portion of line 2a of the Ohio IT 1040.
Line 6: Non-liable spouse's portion of the Ohio Schedule of Adjustments - Deductions
Enter the non-liable spouse's portion of line 2b of the Ohio IT 1040.
Line 7: Non-liable spouse's portion of Ohio adjusted gross income
Line 4 plus line 5 minus line 6 of this worksheet. If the result is less than zero, enter zero.
The Excel spreadsheet worksheetOhio Non-Liable Spouse will automatically calculate this line.
Line 8: Ohio adjusted gross income
Enter the amount reported on line 3 of the Ohio IT 1040.
Line 9: Divide line 7 by line 8
This is the non-liable spouse's portion of Ohio adjusted gross income. The Excel spreadsheet worksheet will automatically calculate this line.
Line 10: Total Ohio Tax liability (Ohio IT 1040, line 13)
Enter the amount reported on line 13 of the Ohio IT 1040.
Line 11: Multiply line 9 by line 10
This is the non-liable spouse's portion of the total Ohio tax liability. The Excel spreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.
Line 12: Non-liable spouse's refund
Subtract line 11 from line 3 of this worksheet. This is the non-liable spouse's portion of the refund. If this worksheet is completed correctly, this amount is not subject to offset and will be refunded to you, with any applicable interest.
The Excel spreadsheet Ohio Non-Liable Spouse worksheet for the IT 1040 will automatically calculate this line.
Non-Liable Spouse worksheet line-by-line instructions for SD 100
Line 1: Non-liable spouse's School District income tax withholding
Attach all employer issued W2s and\or 1099s
Line 2: Non-liable spouse's portion of School District estimated and extension payments
Enter the non-liable spouse's portion of line 12 of the SD 100. This amount includes:
- Estimated payments (made using the OUPC);
- Extension payments (made using the OUPC); and/or
- Credit carryforward of refund from previous year's return.
Line 3: Non-liable spouse's total tax payments
Line 1 plus line 2 of this worksheet.
The excelspreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.
Line 4: Non-liable spouse's portion of federal adjusted gross income
Enter the non-liable spouse's portion of line 1 of the SD 100.
Line 5: Total School District Taxable Income
For Traditional Based School Districts enter line 23
For Earned Income School Districts enter line 27
Line 6: Divide Line 4 by Line 5
Round the amount entered.
Line 7: Total School District Income Tax Liability
SD 100 line 6
Line 8: Multiply line 6 by line 7
Enter rounded amount.
Line 9: Non-Liable Spouse's Refund
Line 8 subtracted from line 3
If line 8 is more than line 3 0.
The Excel spreadsheet Ohio Non-Liable Spouse worksheet for the SD 100 will automatically calculate this line.
Ohio Offset Resources
- OhioNon-LiableSpouseworksheetfor the IT 1040- This Excel spreadsheet automatically calculates several lines of the Non-Liable Spouse worksheet for the IT 1040
- Ohio Non-Liable Spouse worksheetfor SD 100- This excel spreadsheet automatically calculates several lines of the Non-Liable Spouse worksheet for the SD 100.
- NoticeofProposedIncomeTaxRefundOffset - This is a sample of the notice ODT sent you regarding your proposed refund offset. Click here to view the interactive notice.
- Frequently Asked Questions - Click the link and select "Income - Refund Offsets" from the category dropdown.
Taxpayers with additional questions on this subject may contact ODT by logging into OH|TAXeServices and selecting "Send a Message" under "Additional Services" or by calling 1-800-282-1780 (1-800-750-0750for persons who use text telephones (TTYs) or adaptive telephone equipment).
