Ohio Universal Payment Coupon (OUPC)

The Ohio Department of Taxation introduced the OUPC in September 2023. It's a simplified payment voucher for both individual income tax and school district income tax in Ohio. This replaced several older forms, including IT 40P, IT40XP, IT ES, SD 40P, SD 40XP, and SD ES.

What is the OUPC?

The OUPC is a single form you can use to submit payments for both your Ohio individual income tax and school district income tax. It replaces several older payment coupons, including IT 40P, IT40XP, IT ES, SD 40P, SD 40XP, and SD ES. This eliminates the need to keep track of different forms for different tax types.

Who Should Use the OUPC?

The OUPC is for any individual taxpayer in Ohio who needs to submit payments for:

Individual Income Tax: This includes estimated tax payments and payments due on your tax return.

School District Income Tax: If your school district levies an income tax, you can use the OUPC to submit those payments as well.

What Information Do I Need on the OUPC?

Taxpayer Social Security Number (SSN): Include your full SSN.

• Tax Year: Enter the tax year for which the payment applies (e.g., 2024).
• Payment Amount: Write the total amount you're paying for both individual income tax and school district income tax (combined).
• Taxpayer Last Name (First Three Letters): Print the first three letters of your last name in uppercase.
• Payment Type (Optional): Indicate if the payment is for estimated tax (IT) or a tax return balance (ES).

Important Reminders for OUPC:

• Do not send cash with the OUPC.
• Write the tax year, "IT 1040" (or "SD 100" for school district tax), and the last four digits of your SSN on the memo line of your check or money order. This helps associate the payment with your tax return.

Where do I mail the completed OUPC?

Send the completed OUPC with your payment to the following address: Ohio Department of Taxation P.O. Box 182131 Columbus, OH 43218-2131

Can I use the OUPC for joint tax payments?

No, the OUPC currently doesn't allow entering two Social Security Numbers for joint payments.

What if I lose my OUPC?

You can download a new copy attached below.

Do I need a separate OUPC for individual income tax and school district income tax?

No, you can use the same OUPC for both types of taxes. Just include the school district number if applicable.