Form It Ar - Application For Personal Income Tax Refund - Ohio Department Of Taxation Page 2
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1
2IT AR
Information and Pertinent Law Sections
Rev. 9/08
Page 2
1. You must complete all blanks on the front side of this applica-
from the date of the overpayment until the date of the refund of
tion. Please type or print in ink.
the overpayment, except that if any overpayment is refunded
within 90 days after the fi nal fi ling date of the annual return or 90
2. You must fi le this application in duplicate. Please make a copy
days after the return is fi led, whichever is later, no interest shall
for your records. Mail to the address shown on page 1.
be allowed on such overpayment. If the overpayment results
from the carryback of a net operating loss or net capital loss
3. Ohio Revised Code section (R.C.) 5747.11(C) provides for
to a previous taxable year, the overpayment is deemed not to
the payment of interest at the rate prescribed by R.C. section
have been made prior to the fi ling date, including any extension
5703.47 on all refunds granted. To the extent a refund is granted
thereof, for the taxable year in which the net operating loss or
on this application, either in whole or in part, the Department
net capital loss arises. For purposes of the payment of interest
of Taxation will calculate and include the appropriate amount
on overpayments, no amount of tax, for any taxable year, shall
of interest in the refund payment made to the applicant. The
be treated as having been paid before the date on which the tax
applicant should not include such interest in the total amount
return for that year was due without regard to any extension of
of refund claimed.
time for fi ling such return.
4. Personal income tax refunds are governed by R.C. section
"(3) Interest shall be allowed at the rate per annum prescribed
5747.11, which provides in pertinent part as follows:
by section 5703.47 of the Revised Code on amounts refunded
with respect to the taxes imposed under sections 5733.41 and
"(A) The tax commissioner shall refund to employers, qualifying
5747.41 of the Revised Code. The interest shall run from which-
entities or taxpayers, with respect to any tax imposed under
ever of the following days is the latest until the day the refund is
sections 5733.41, 5747.02 or 5747.41, or chapter 5748 of the
paid: the day the illegal, erroneous or excessive payment was
Revised Code:
made; the 90th day after the fi nal day the annual report was
(1) Overpayments of more than $1;
required to be fi led under section 5747.42 of the Revised Code;
or the 90th day after the day that report was fi led.
(2) Amounts in excess of $1 paid illegally or erroneously;
"(D) “Ninety days” shall be substituted for “four years” in division
(3) Amounts in excess of $1 paid on an illegal, erroneous or
(B) of this section if the taxpayer satisfi es both of the following
excessive assessment.
conditions:
"(B) Except as otherwise provided under divisions (D) and (E)
(1) The taxpayer has applied for a refund based in whole or in
of this section, applications for refund shall be fi led with the tax
part upon section 5747.059 of the Revised Code;
commissioner, on the form prescribed by the commissioner,
within four years from the date of the illegal, erroneous or exces-
(2) The taxpayer asserts that either the imposition or collec-
sive payment of the tax, or within any additional period allowed
tion of the tax imposed or charged by this chapter or any
by division (B)(3)(b) of section 5747.05 of the Revised Code,
portion of such tax violates the Constitution of the United
division (B) of section 5747.10 of the Revised Code, division
States or the Constitution of Ohio.
(A) of section 5747.13 of the Revised Code, or division (C) of
"(E)(1) Division (E)(2) of this section applies only if all of the
section 5747.45 of the Revised Code.
following conditions are satisfi ed:
"On fi ling of the refund application, the tax commissioner shall
(a) A qualifying entity pays an amount of the tax imposed by
determine the amount of refund due and certify such amount to
section 5733.41 or 5747.41 of the Revised Code;
the director of budget and management and treasurer of state for
payment from the tax refund fund created by section 5703.052
(b) The taxpayer is a qualifying investor as to that qualifying
of the Revised Code.
entity;
"(C)(1) Interest shall be allowed and paid upon any illegal or
(c) The taxpayer did not claim the credit provided for in section
erroneous assessment in excess of $1 in respect of the tax
5747.059 of the Revised Code as to the tax described in
imposed under section 5747.02 or chapter 5748 of the Revised
division (E)(1)(a) of this section;
Code at the rate per annum prescribed by section 5703.47 of
the Revised Code from the date of the payment of the illegal
(d) The four-year period described in division (B) of this section
or erroneous assessment until the date the refund of such
has ended as to the taxable year for which the taxpayer
amount is paid. If such refund results from the fi ling of a return
otherwise would have claimed that credit.
or report, or the payment accompanying such return or report,
by an employer or taxpayer, rather than from an assessment
"(2) A taxpayer shall fi le an application for refund pursuant to
by the tax commissioner, such interest shall run from a period
division (E) of this section within one year after the date the pay-
90 days after the fi nal fi ling date of the annual return until the
ment described in division (E)(1)(a) of this section is made. An
date the refund is paid.
application fi led under division (E)(2) of this section shall claim
refund only of overpayments resulting from the taxpayer’s failure
"(2) Interest shall be allowed and paid at the rate per annum
to claim the credit described in division (E)(1)(c) of this section.
prescribed by section 5703.47 of the Revised Code upon any
Nothing in division (E) of this section shall be construed to re-
overpayment in excess of $1 in respect of the tax imposed
lieve a taxpayer from complying with division (A)(16) of section
under section 5747.02 or chapter 5748 of the Revised Code
5747.01 of the Revised Code."
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