Form IT-40P: Ohio Income Tax Payment Voucher (2023)

Form IT-40P, also known as the Ohio Income Tax Payment Voucher, is a document used to submit payment for your Ohio individual income tax liability. It's essentially a slip that accompanies your check or money order when you file your tax return with the Ohio Department of Taxation (ODT).

Important Update: Ohio Universal Payment Coupon (OUPC)

As of September 5, 2023, the ODT has introduced the Ohio Universal Payment Coupon (OUPC). This new voucher replaces the IT-40P and several other tax payment vouchers, including:

• IT 40XP (Amended Income Tax Payment Voucher)
• SD 40P (Original School District Income Tax Payment Voucher)
• SD 40XP (Amended School District Income Tax Payment Voucher)
• IT ES (Estimated Income Tax Payment Voucher)
• SD ES (Estimated School District Income Tax Payment Voucher)

The OUPC simplifies the process by allowing you to submit payments for both individual income tax and school district income tax (if applicable) on a single voucher.

Who Needs the OUPC (formerly IT-40P)?

You'll need the OUPC if you owe Ohio income tax after filing your tax return (Form IT-1040) or if you're making estimated tax payments throughout the year. This applies to both individual filers and those filing jointly.

What Information Do I Need to Provide on the OUPC?

The OUPC requires following information:

• Your Name: Print your full legal name as it appears on your tax return.
• Social Security Number (SSN): Enter your Social Security Number or your Individual Taxpayer Identification Number (ITIN).
• Tax Year: Indicate the tax year for which the payment is being made (e.g., 2023 for taxes owed on income earned in 2023).
• Payment Amount: Enter the total amount of your Ohio income tax payment.
• Daytime Phone Number (Optional): Provide a phone number where the Ohio Department of Taxation can reach you if needed.

How to Submit Your Payment with the OUPC?

There are two ways to submit your payment with the OUPC:

A. By Mail: Detach the OUPC from the booklet and mail it along with your check or money order made payable to "Ohio Treasurer, Tax." Important: Use separate envelopes for payments and tax returns. Here's the mailing address for payments: Ohio Department of Taxation P.O. Box 182131 Columbus, OH 43218-2131

B. Electronically: While the OUPC itself cannot be submitted electronically, you can make electronic payments directly through the Ohio Department of Taxation's website https://tax.ohio.gov/.

Do I need a separate OUPC for my spouse if we are filing jointly?

No. The OUPC only requires information for the primary taxpayer. The payment will be linked to both spouses on the corresponding tax return.

Can I use the OUPC to pay for estimated taxes?

No. The OUPC is for submitting payment with your tax return or amended return. Estimated tax payments require a separate form, the OUPC (ES).

Do I need to include the OUPC with my tax return if I'm not making a payment?

No. If you don't owe any Ohio income tax, you don't need to submit the OUPC with your return. Simply mail your completed return to the appropriate address.