What is the Statue of limitation for Ohio state income tax?

In Ohio, the statute of limitations for assessing state income tax is generally three years from the date a tax return is filed. If a taxpayer fails to file a return, the state can assess taxes without a time limit. Additionally, if there is a substantial underreporting of income (more than 25%), the statute of limitations extends to six years. It's important for taxpayers to keep accurate records to ensure compliance within these time frames.