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Form NameOhio Form It Ar
Form Length2 pages
Fillable fields0
Avg. time to fill out30 sec
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Department ofRev. 9/08


Application for Personal Income Tax Refund

File this application in duplicate with: Ohio Department of Taxation

Attn: Income Tax Division – Form IT AR P.O. Box 2476

Columbus, OH 43216-2476

Please type or print in ink.

Retain a copy for your records.

See important information and law on page 2.

For year beginning


, 20


and ending


, 20







Social Security #



Spouse's Social Security #






Amount of refund claimed:


(if married filing jointly)













a. By payment of an illegal or erroneous assessment:






Assessment date



Assessment serial #







b. By other payment to Ohio Treasurer of State







c. Total amount of refund claimed (prior to calculation of interest)






5.State full and complete reasons for above claim. Attach additional sheets, if necessary.

6.Here's a listing of my income tax payments for the year (attach additional payment schedule, if necessary):











Tax withheld


Any additional income tax paid








Estimated tax paid and overpayment


Less: Refund(s) previously claimed



carryforward from previous year


(even if not yet received)

Tax paid with original return


Net Payments








Person responsible for the filing of this refund application. I declare under penalty of perjury that I am the taxpayer or that

I am an authorized agent of the taxpayer and I have knowledge of the relevant facts in the matter to file this refund application.









Telephone number
















Contact person (if different from the person responsible for filing this refund application).














Fax number




City, state, ZIP code




Daytime phone number

















For state use only

Information and Pertinent Law Sections


Rev. 9/08

Page 2

1.You must complete all blanks on the front side of this appli- cation. Please type or print in ink.

2.You must file this application in duplicate. Please make a copy for your records. Mail to the address shown on page 1.

3.Ohio Revised Code section (R.C.) 5747.11(C) provides for the payment of interest at the rate prescribed by R.C. section 5703.47 on all refunds granted. To the extent a refund is granted on this application, either in whole or in part, the Department of Taxation will calculate and include the appropriate amount of interest in the refund payment made to the applicant. The applicant should not include such interest in the total amount of refund claimed.

4.Personal income tax refunds are governed by R.C. section 5747.11, which provides in pertinent part as follows:

"(A) The tax commissioner shall refund to employers, qualify- ing entities or taxpayers, with respect to any tax imposed under sections 5733.41, 5747.02 or 5747.41, or chapter 5748 of the Revised Code:

(1)Overpayments of more than $1;

(2)Amounts in excess of $1 paid illegally or erroneously;

(3)Amounts in excess of $1 paid on an illegal, erroneous or excessive assessment.

"(B) Except as otherwise provided under divisions (D) and (E) of this section, applications for refund shall be filed with the tax commissioner, on the form prescribed by the commis- sioner, within four years from the date of the illegal, erroneous or excessive payment of the tax, or within any additional pe- riod allowed by division (B)(3)(b) of section 5747.05 of the Revised Code, division (B) of section 5747.10 of the Revised Code, division (A) of section 5747.13 of the Revised Code, or division (C) of section 5747.45 of the Revised Code.

"On filing of the refund application, the tax commissioner shall determine the amount of refund due and certify such amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code.

"(C)(1) Interest shall be allowed and paid upon any illegal or erroneous assessment in excess of $1 in respect of the tax imposed under section 5747.02 or chapter 5748 of the Re- vised Code at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of the payment of the illegal or erroneous assessment until the date the refund of such amount is paid. If such refund results from the filing of a return or report, or the payment accompanying such return or report, by an employer or taxpayer, rather than from an assessment by the tax commissioner, such interest shall run from a period 90 days after the final filing date of the annual return until the date the refund is paid.

"(2) Interest shall be allowed and paid at the rate per annum prescribed by section 5703.47 of the Revised Code upon any overpayment in excess of $1 in respect of the tax imposed under section 5747.02 or chapter 5748 of the Revised Code from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded

within 90 days after the final filing date of the annual return or 90 days after the return is filed, whichever is later, no interest shall be allowed on such overpayment. If the overpayment results from the carryback of a net operating loss or net capi- tal loss to a previous taxable year, the overpayment is deemed not to have been made prior to the filing date, including any extension thereof, for the taxable year in which the net operat- ing loss or net capital loss arises. For purposes of the pay- ment of interest on overpayments, no amount of tax, for any taxable year, shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing such return.

"(3) Interest shall be allowed at the rate per annum prescribed by section 5703.47 of the Revised Code on amounts refunded with respect to the taxes imposed under sections 5733.41 and 5747.41 of the Revised Code. The interest shall run from whichever of the following days is the latest until the day the refund is paid: the day the illegal, erroneous or excessive pay- ment was made; the 90th day after the final day the annual report was required to be filed under section 5747.42 of the Revised Code; or the 90th day after the day that report was filed.

"(D) “Ninety days” shall be substituted for “four years” in divi- sion (B) of this section if the taxpayer satisfies both of the following conditions:

(1)The taxpayer has applied for a refund based in whole or in part upon section 5747.059 of the Revised Code;

(2)The taxpayer asserts that either the imposition or col- lection of the tax imposed or charged by this chapter or any portion of such tax violates the Constitution of the United States or the Constitution of Ohio.

"(E)(1) Division (E)(2) of this section applies only if all of the following conditions are satisfied:

(a)A qualifying entity pays an amount of the tax imposed by section 5733.41 or 5747.41 of the Revised Code;

(b)The taxpayer is a qualifying investor as to that qualifying entity;

(c)The taxpayer did not claim the credit provided for in sec- tion 5747.059 of the Revised Code as to the tax de- scribed in division (E)(1)(a) of this section;

(d)The four-year period described in division (B) of this sec- tion has ended as to the taxable year for which the tax- payer otherwise would have claimed that credit.

"(2) A taxpayer shall file an application for refund pursuant to division (E) of this section within one year after the date the payment described in division (E)(1)(a) of this section is made. An application filed under division (E)(2) of this section shall claim refund only of overpayments resulting from the taxpayer’s failure to claim the credit described in division (E)(1)(c) of this section. Nothing in division (E) of this section shall be con- strued to relieve a taxpayer from complying with division (A)(16) of section 5747.01 of the Revised Code."

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