Job & Family Services Office of Unemployment Compensation
Office of Unemployment Compensation
Employer Tax Appeals
 
If an employer maintains that an unemployment tax determination was not in accordance with law, the employer has
thirty (30) days from the date of mailing of the determination in which to file a request for reconsideration (appeal).
 
The request for reconsideration (appeal) must be in writing, setting forth the employer's reason(s) for requesting
reconsideration. Unemployment Compensation tax appeals may be filed by any of the following methods:
Appeals of reconsideration decisions may be filed with the Unemployment Compensation Review Commission (UCRC)
within thirty (30) days of the date of mailing of the reconsideration decision. Appeals to the UCRC must be made within
thirty (30) days of the mailing date of the Director's reconsidered decision. The appeal should be filed with:
  • UCRC
    P.O. Box 182299
    Columbus, Ohio 43218-2299
  • FAX:  1-614-387-3694
  • Phone UCRC Toll Free:
    1-866-833-UCRC (8272)
In addition to a request for reconsideration, waivers may be requested for forfeiture and/or interest assessments or for
delinquency or penalty rates. An employer should submit in writing a letter explaining the reason for requesting a waiver
by any of the following methods:
  • www.unemployment.ohio.gov
  • Ohio Department of Job & Family Services
    Attn: Waiver Unit
    P.O. Box 182404
    Columbus, Ohio 43218-2404
A request for reconsideration or other appeal does not act as a stay for the purposes of reporting and paying
contributions, interest and forfeitures.