OUPC: Ohio Universal Payment Coupon (PTE Income Tax Payments) (Revision)
Ohio · Ohio Department of Taxation · Used for tax years 2024, 2025, 2026
The Ohio Universal Payment Coupon (OUPC) is a voucher for submitting a tax payment. It records the taxpayer’s identifying information, tax year, payment amount, coupon type, and school district number.
What you'll need
Have the information requested on the coupon ready:
- Taxpayer’s SSN or ITIN.
- First three letters of the taxpayer’s last name.
- Payment amount.
- Tax year.
- ID type.
- School district number.
- Coupon type.
The supplied form text does not list any supporting documents to attach.
How to file
You can pay electronically even if you file on paper. Visit tax.ohio.gov/pay to pay by electronic check, credit card, or debit card.
For the paper coupon, use only black ink, print the first three letters of the taxpayer’s last name in UPPERCASE, and cut on the dotted lines.
The supplied text includes “Make payment payable to” and “Mail to” labels, but does not provide a payee or mailing address.
Common mistakes
Follow these printed reminders when preparing the coupon:
- Use only black ink.
- Print only the first three letters of the taxpayer’s last name, using UPPERCASE letters.
- Cut on the dotted lines.
Questions people ask
Can I pay electronically if I file on paper?
Yes. The coupon says you can make your payment electronically even if you file on paper.
Which electronic payment methods are listed?
Electronic check, credit card, and debit card. Visit tax.ohio.gov/pay to pay.
How should I write the taxpayer’s last name on the coupon?
Print the first three letters of the last name in UPPERCASE, using only black ink.
Why does the form request a Social Security number?
The privacy notice says providing a Social Security number is mandatory and that it is needed to administer the tax.