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Waivers of U.C. Tax Forfeiture or Interest
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In order to best protect confidential and other important data, the ODJFS website will no longer support several outdated web browsers. Effective December 5, Internet Explorer 6 or older, Opera 4 or older and Netscape Navigator will no longer work on ODJFS sites that are https-enabled. Individuals can download the most recent version of Internet Explorer here and the most recent version of Opera here.

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.

Employers requesting a waiver of forfeiture and interest assessment may submit a request online at the Employer Resource Information Center (ERIC) or by mail by submitting a Waiver Request (JFS-20132) to ODJFS, PO Box 182404, Columbus, Ohio 43218-2404.

Waiver of Forfeiture
A request for a waiver of forfeiture, must meet all of the following requirements: 

  • 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.

Waiver of Interest
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.

  • 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.

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.