Ohio Individual Taxpayer Waiver for Preparer's Electronic Filing Requirement

Individual Taxpayer Waiver for Preparer's Electronic Filing Requirement
Form IT Waiver
2025 IT/SD Waiver

Waiver from the Electronic Filing Requirement

25340102

Paid preparers who prepare more than 11 Ohio income or withholding tax returns for the calendar year must electronically
file all returns. If you use a paid preparer but you are unwilling or unable to file electronically, you must include a copy of
this form with each Ohio IT 1040, SD 100, IT 4708, IT 1140, IT 4738, or IT 1041 you file by paper.

Part I – Taxpayer or Pass-Through Entity (PTE)

Note: Estates must use a Federal Employer Identification Number (FEIN); do not use a Social Security Number (SSN)
	 in the ID field below.
Taxpayer or PTE ID (SSN or FEIN)	

Taxpayer or PTE name

Part II – To be completed by the preparer
Business Name	

FEIN

Business Address
City	

State	

Preparer Name	

Zip Code
PTIN

P
Reason (check at least one)

	
	

Taxpayer or PTE elects not to file electronically

	

Individual is a victim of identity theft

	
	

Return cannot be filed electronically;
MEF rejection error code (if applicable):

Part III – Signature of taxpayer or PTE representative (required)

By signing below, I acknowledge that I do not want to, or my preparer cannot, electronically file my Ohio tax return.
Signature
Print name of PTE representative		

Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing
us with your Social Security number is mandatory. 42 U.S.C. 405 and Ohio Revised Code sections 5703.057 and 5747.08 authorize us to request this information. We need
your Social Security number in order to administer this tax.

Do not write in this area; for department use only.

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