| Waiver of U.C. Tax Forfeiture or Interest |
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| Employers who receive assessments for the late
filing of quarterly tax returns (forfeiture or interest due) may
request a waiver of the assessment(s). Please note that all
forfeitures and interest assessed remain due and payable until a
written notification is received that a waiver has been
granted. |
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Employers requesting a waiver of forfeiture and interest
assessment may submit a request online at www.unemployment.ohio.gov
or by mail by submitting a Waiver Request (JFS-20132) to ODJFS, PO Box
182404, Columbus, Ohio 43218-2404.
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| Waiver of Forfeiture |
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| A request for a waiver of forfeiture, must meet
all of the following requirements: |
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- Furnish all quarterly tax returns due.
- Submit a request for waiver within four years after the date
the forfeiture was assessed.
- The request must include a statement that documents facts and
circumstances sufficient to establish, to the satisfaction of the
director, that there was good cause for failure to file reports
timely.
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| Waiver of Interest |
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| A request for a waiver of interest may be submitted
if the employer meets all of the following
conditions within thirty (30) days after the date the director
mails or delivers the notice of assessment of interest. |
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- Furnish all quarterly tax returns due.
- Pay all contributions, payments in lieu of contributions,
interest, forfeitures, and fines due. Submit all outstanding
amounts due, other than the interest referenced in the
request.
- Submit a request for waiver including a statement documenting
facts and circumstances sufficient to establish, to the
satisfaction of the director, that the failure to make timely
payment was due to circumstances beyond the control of the
employer. Please note that negligence by the employer or his agent
is not considered beyond the control of the employer.
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| Please note that the period (30 days) during which
a waiver or an appeal can be
filed is the same. To protect your appeal rights, be sure to submit
an appeal within the 30-day period or include the appeal with your
waiver request. Do not request a waiver and wait for a response
before submitting your appeal. |