Highlights and Reminders for Tax Year 2023


As the filing season for tax year 2023 approaches, the Ohio Department of Taxation would like to provide some helpful information and reminders to assist you in filing your Ohio individual and school district income tax returns.

  • Filing Season Opens – The Internal Revenue Service announced Monday, Jan. 29, 2024, as the official start date of the nation’s 2024 tax season when the agency will begin accepting and processing 2023 tax returns. Ohio will also open filing season on the same date.
  • Ohio Universal Payment Coupon- The OUPC is Ohio’s new, simplified universal payment coupon used for making individual and school district income tax payments. Payments are only applied to the Social Security Number on the coupon. Visit tax.ohio.gov/new to learn more.
  • Filing Deadline- The due date for tax year 2023 is April 15, 2024. While Ohio automatically honors the IRS extension, remember that an extension to file is not an extension to pay any tax due.
  • New Lines on Tax Forms- Changes to Ohio law have resulted in new additions, deductions, and credits on the 2023 return. Visit tax.ohio.gov/new to learn more.
  • School District Income Tax- You may be subject to school district income tax if you live in a taxing school district. If you do not know the school district in which you live or if it has an income tax, use “The Finder” at tax.ohio.gov/Finder to search by your address.
  • Redesigned SD 100-The school district income return has been redesigned for 2023! Taxpayers who need to file for more than one school district will now only need to file a single return. To see the new form, visit tax.ohio.gov/forms.

OH|TAX eServices is Ohio’s new online system for Ohio taxpayers and tax preparers. This system offers an online “banking experience” to simplify and enhance our online services while safeguarding taxpayer information. With OH|TAX eServices, you will be able to:

  • Electronically file your Ohio and school district income tax returns for free.
  • Make payments electronically with or without an OH|TAX eServices account.
  • View transcripts, notices, and income statements (1099-G and 1099-INT) issued to you by ODT.
  • Securely upload documentation to respond to notices or request for additional information from ODT.

Taxpayer Assistance – Call 1-800-282-1780 (8 a.m. to 5 p.m., Monday – Friday excluding holidays) to get assistance with your Ohio individual and school district income tax questions (call 1-800-750-0750 if you use text telephones (TTYs) or adaptive telephone equipment).