| Waiver of U.C. Tax Forfeiture or Interest |
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| Employers who receive assessments for the late filing of quarterly reports (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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| All waiver requests, submitted in writing, should be mailed to ODJFS, Waivers, 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 wage information and quarterly reports 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 wage information and quarterly reports 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 and include 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. |