From 1/1/18 to 2/15/18 Ohio is offering a temporary tax amnesty program.
This is for taxes that were owed as of 5/1/17.
The taxes include both personal and business taxes, income taxes, School District Income Tax and Commercial Activity Tax among others.
If the actual tax is paid in full for these missing return Ohio will waive the penalties and half the interest.
Taxpayers who have received an assessment for the missing taxes and/or are under audit are not eligible for this amnesty offer.
See more details here