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Ohio will be contacting clients who have had an IRS audit and not filed an amended Ohio return

Posted by on 08.27.19

CP2000 Billing Notice / Unreported Income Billing Program

On August 27, 2019, the Ohio Department of Taxation (ODT) began mailing CP2000 income tax billing notices for tax years 2015, 2016 and 2017 to taxpayers who have not filed an amended Ohio Individual Income Tax Return after resolving a CP2000 audit with the Internal Revenue Service (IRS). The IRS commonly refers to the CP2000 audit as the unreported income program and as such reflects a correction to a taxpayer’s U.S. Individual Income Tax Return Form 1040. The Ohio CP2000 billing notice provides (i) the type and amount of unreported income identified by the IRS, and (ii) the total amount of additional tax due and interest owed to ODT. This program is administered by ODT’s Compliance Division and is authorized under 6103(d) of the Internal Revenue Code.

TO AVOID AN ASSESSMENT AND ADDITIONAL CHARGES, TAXPAYERS MUST RESPOND TO THIS BILLING NOTICE IMMEDIATELY.

Taxpayers who agree with the total amount owed as calculated on ODT’s CP2000 billing notice do not need to file an amended return and can pay via any of the following options. Payments made by paper or electronic check are free. Payments made by credit or debit card incur a convenience fee of 2.5% or $1.00 (whichever is greater). The State of Ohio does not receive any of this fee.

OPTION 1 - Pay Online (electronic check, credit or debit card)

O Enter User ID and Password. If not registered for this service, click “Register”.

  • Once logged into Online Services, there is a dashboard displaying tax returns on file that may be viewed for Ohio tax return information. Taxpayers can make payments under the “View/Make Payment” option on the left menu.

OPTION 2 - Pay by Telephone (credit card only)

  • Call 1-800-272-9829
  • Select State Taxes (option 2)
  • Enter jurisdiction code 6446
  • State of Ohio Individual Income Tax Billing Notice Payment (option 3)
  • Enter Social Security Number and first three letters of last name
  • Enter the Notice ID 2001 for CP2000
  • Enter Tax Year noted on the billing notice

OPTION 3 - Pay by Paper Check

  • Write a check for the balance due and include the completed payment voucher from the bottom of the CP2000 notice. For multiple notices, write a separate check for each balance due, write the tax year on each check and complete a payment voucher for each notice.
  • Mail the payment(s) and voucher(s) to the address listed on the voucher.

Taxpayers who disagree with the amount of unreported income must obtain a Tax Account Transcript from the IRS. Once received, send a copy of the Tax Account Transcript along with a copy of the CP2000 billing notice to ODT’s Compliance Division using the address indicated at the top of the CP2000 billing notice or fax to 1-206-333-1771.

Failure to respond to this notice will result in the issuance of an assessment and further collection action that may subject taxpayers to the following interest and penalties as prescribed by Ohio laws:

  • The interest rate on any unpaid tax due is set annually. The rate is 3% for 2016, 4% for 2017- 2018, and 5% for 2019.
  • Late payment penalty is double the amount of interest due.

For more information, you can view an interactive notice or a tutorial explaining this billing notice at tax.ohio.gov. To access, select Self-Help eLibrary and choose: Notice 2001 – CP2000 Billing

If you wish to communicate with an ODT representative, call 1-888-405-4091 or visit tax.ohio.gov and select E-mail Us under the contact tab.

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