Rev. 07/10/23

 Scan Specifications for the Ohio 

 Universal Payment Coupon (UPC) 

  for the Following Vouchers:

 IT 1041P, IT 1140P, IT 4708P, IT 4738P, 

 IT 1041ES, IT 1140ES, IT 4708ES, 

      IT 4738ES

     Important Notes

 The following document contains grids for placement of information on 
 this specific tax form. To accurately print, do not reduce the size, rotate 
 or center this document. Doing so jeopardizes the integrity of the grid. 
 When printing from Adobe Reader, select “None” for “Page Scaling,” 
 which is under “Page Handling.”

 The UPC is applicable for all tax years.

 These vouchers for the UPC must be initially submitted by August 
 31, 2023 and approved no later than Oct. 13, 2023. 

                                Ohio Department of Taxation

                                4485 Northland Ridge Blvd.

                                Columbus, OH 43229

                                tax.ohio.gov

    Ohio Department of Taxation Scannable Tax Forms
1. Introduction:
  The Ohio Department of Taxation (ODT) prescribes the format of Ohio tax returns and forms. 
 The department’s primary objective is to ensure that the tax forms are compatible with the 
 department’s automated remittance processing systems and can be processed in an efficient, 
 accurate and economical manner.
 
  These  guidelines  are  for  computerized  tax  processors,  software  developers,  computer 
 programmers, commercial printers, and others who develop and use substitute and reproduced 
 tax forms.

2. Definitions:
  2.01 Substitute Tax Forms 
    A form other than the official ODT form that is computer-produced, computer-programmed 
    or commercially typeset and printed. ODT must be able to process substitute tax forms 
    in the same manner as the official forms. Substitute tax forms that are electronically 
    produced must duplicate the appearance and layout of the official form including size of 
    margins, special keying symbols and line numbers.

  2.02  Facsimile (Text Mode) Forms 
    For filing purposes, ODT does not accept dot matrix facsimile signature returns and 
    schedules. They do not contain the data-entry symbols and other requirements necessary 
    for processing. Companies must clearly print in the top margin of electronically processed 
    text mode forms: “DO NOT FILE THIS FORM.”

  2.03  Scannable Tax Forms 
    The computer-prepared scannable forms are similar to the official ODT tax forms with 
    the following exceptions: 1) the taxpayer-entity information layout and 2) a scanline that 
    contains the taxpayers’ tax data.

  2.04 Reproduced Tax Forms 
    Reproduced tax forms are photocopies of the official ODT forms. ODT does not accept 
    reproductions of official forms.

 2.05 Demographic Section
    The area where the name, address, account number/Social Security number (SSN)/Federal 
    Identification Number (FEIN) are printed.

 2.06 Static Text 
    The text, including item numbers, specifying the information to be entered into a data field.

  2.07  Optical Character Recognition (OCR)-Readable Field 
    Scanline field read using OCR technology.

 2.08  Record Layout 
    A 6-line-per-inch vertical (row) and 10-characters-per-inch horizontal (column) spacing 
    grid,  specifying the exact placement of all fields and characters on the facsimile form, is 
    provided with each form specification to assist in proper spacing and alignment.
 
  2.09  Capture Areas
    The specific space on the form where a numeric figure is entered. The scanline on the 
    UPC is utilized first to read the data. If the scanline fails or is damaged, the data fields 
    are used to aide the keyer and therefore must be populated.

3. Specifications: 
  3.01 Field Length 
   Each form must contain the exact number of ID fields, line item texts and data fields, as 
   the department-issued form.

  3.02  Name and Address 
   Name and address must be placed in the row and column specified in the grid format 
   provided with each form.

  3.03  Account/SSN/FEIN 
   The account, SSN(s), or FEIN(s) must be printed with spaces in the exact locations 
   specified in the record layout. 

  3.04  Scanline Font 
   The OCR scanline must be printed using a fixed 10-pitch, OCR-A (12-point size) font. 
   The use of Courier or OCR-B font is not permitted.   *NOTE* Do not mask the scanline 
   with any special characters. If the software provides a "client copy" of the voucher, clearly 
   distinguish which copy is to be sent to ODT.

  3.05  Scanline Position 
   The bottom of the characters in the scanline must be ½ of an inch from the bottom     
   edge of the form and 1 5/16 inches from the right edge. See grid layout and Scanline 
   Specifications Format for exact location of scanline.

  3.06  Total Remittance Field 
   This field requires a dollar sign ($) followed by a space preceding the remitted amount. 
   The total remittance field must also include a decimal point to separate the dollar and 
   cents digits. (Example: $ 12345.00)

  3.07  OCR Fields 
   Underlining or enclosing OCR readable data fields is not acceptable nor are vertical bars 
   to be used to separate dollar and cents fields.

  3.08  Finished Form Size
   Form size is as specified in the grid layout for each form. 

 3.09  Back of Form 
   Forms must be printed on one side only.

  3.10  Shading 
   The use of shading or solid black areas for sidebars, headings or other areas is not 
   permitted unless specified on tax return samples.

  3.11  Reference Marks 
   On all scannable returns and vouchers there are target marks on the form. Exact locations 
   of the target marks are listed on the grid layout for each form. Target marks must be a 
   solid black circle and should be .2” in diameter.

  3.12  Software Developer Identification –
        The software developer identification is a two-digit vendor registration number (VRN) 
        that will be assigned to each developer. The identification will be assigned to you by the 
        Ohio Department of Taxation. The two-digit VRN refers to the developer who designs 
        the software to perform the tax calculations and to the developer who designs the form 
        templates. The VRN must be printed on each document in the exact area specified on 
        the form grid. The use of a standard font size is acceptable. This is the same two-digit 
        number assigned to you on your full-page scannable forms. For any questions or 
        VRN assignments, email: Forms@tax.state.oh.us

 3.13  2D Barcode (QR Code) 
        2D barcodes will consist of eight total digits. The first 6 digits will be consistent on all 
        PTE UPCs, and will  ALWAYS be "000555". The last 2 digits of the 2D barcode will be 
        the ODT assigned vendor number. The numbers are constant on this form (000555XX: 
        000=Universal Tax Year; 555=UPC; XX=ODT Assigned Vendor Code). The QR Code will 
        measure 0.5" by 0.5", follow grid layout for positioning.

4. Testing: 
  All documents must be tested on ODT equipment before production runs. The ODT requests 
  a certain amount (see section 10 for quantities) of test samples (cut to exact size) with the 
  appropriate scanline and all data fields filled. Test documents must be submitted for approval 
  to:   

                            Ohio Department of Taxation
                              Forms Unit
                              4485 Northland Ridge Blvd.
                              Columbus, OH  43229

5. Approval Process: 
  Once a submission is received, the Forms Unit confirms receipt by an e-mail to the vendor. 
 Allow at least two weeks for the Forms Unit to review and approve/reject your submission. 
 The Forms Unit sends notification of your approval status by e-mail when your submittal has 
 been reviewed and tested.

6. Check Digit Routine (Modulus 10) For Scanline

   1)       Multiply each digit of the number by 1 or 2, starting from the left and going to the 
            right. Start with a 1 then 2, and continue this pattern to the end of that 
            number.
    2)      Add all the digits together. Do not add the sum of the totals. For example, if the 
            numbers are 1, 3, 4 and 19 your answer is: 1 + 3 + 4 + 1 + 9 = 18.
    3)      Divide the total from the digits by 10.
    4)      Subtract the remainder from 10. The answer is your check digit. If the  
            remainder is zero, the check digit is always zero.

   Note:  This same procedure is followed for all check digit calculations throughout these  
             specifications.

Example:

Check digit calculation for FEIN, key identifer, and form code (tax type):
 
Step 1 – Multiply each digit in the number by weights 121212.

       0  1  2  3  4   5   6   7   8   9   1   2   2   3                  9    9    9
 X 1   2  1  2  1   2   1   2   1   2   1   2   1   2                                        X  1       2 1X    2    1    2
     0  2  2  5  5  10  6  14  8  18  1   4   2   6                   2  10  9    180 9    18

Step 2 – The digits of the individual products are summed.

 0+2+2+5+5+1+0+6+1+4+8+1+8+1+4+2+6 = 56                                  9 + 1 + 8 + 9 = 27

Step 3 – Divide the sum by the modulus (10):

                                                 5 (quotient)                                         2 (quotient)
                    (Modulus) 10   56 (sum)                                         (Modulus)10   27                   (sum)
                                              50                                                                  20
                                                 6 (remainder)                                            7  (remainder)

Step 4 – To compute the check digit:                                                                       (form code - tax type)

  Modulus – Remainder = Check Digit                               Modulus – Remainder = Check Digit

  10 - 6 =    4(This is the check digit.)                         10 - 7  =    3(This is the check digit.)

Step 5 – Append a space and the check digit to the right of the number: The complete form for 
the key value is 01234567891223 4 and for the form code is 999 3.  

7. Form Name, Form Code (Tax Type), Check Digit
Form Name                 Form Code (Tax Type)                   Check Digit
IT 1041 P (Estates)                   847                             7
IT 1041 P (Trusts)                    850                             1
IT 1140P                              844                             0
IT 4708P                              841                             3
IT 4738P                              856                             5
IT 1041ES (Estates)                   854                             7
IT 1041ES (Trust)                     855                             6
IT 1140ES                             853                             8
IT 4708ES                             852                             9
IT 4738ES                             859                             2

8. Entity Type Chart
Form Name                 Form Name            Form Name               Form Name
S Corporation             01                   Simple Trust                 06
Limited Liability Company 02                   Complex Trust                07
Partnership               03                   Bankruptcy Estate            08
Trust                     04                   Decedent’s Estate            09
Other                     05

9. Form Name and their Mailing Address
Form Name                                      Mailing Address

                                      Ohio Department of Taxation
IT 1041UPC                                      P.O. Box 2619
                                               Columbus, OH 43216-2619

                                      Ohio Department of Taxation 
IT 1140UPC                                     P.O. Box 181140
                                               Columbus, OH 43218-1140

                                      Ohio Department of Taxation 
IT 4708UPC                                     P.O. Box 181140
                                               Columbus, OH 43218-1140

                                      Ohio Department of Taxation 
IT 4738UPC                                     P.O. Box 181140
                                               Columbus, OH 43218-1140

10. Scanline Specifications Format:        UPC (All Years)    Size: 8.5” X 3.667”
              This UPC is for the following vouchers: IT 1041UPC, IT 1140UPC, IT 4708UPC, IT 4738UPC.

                                                             Number        Character 
 Description 
                                                           of Positions    Length

 Form Code (Tax Type)                                        1-4                                     3
 Check Digit for Form Code                                   5-6                                     1
 Key Identifier                                              7-9                                     2
 Check Digit for Key Identifier                              10-11                                   1
 Key Value                                                   12-26                                   14
 Check Digit for Key Value                                   27-28                                   1 
 Receive Date                                                29-35                                   6
 Check Digit for Receive Date                                36-37                                   1
 Form Type                                                   38-40                                   3

 Placement of the Scanline: Start on line 63 at position 33 and end at position 72. Blank spaces 
 must be as noted. Print zeros in fields that contain no data. The scanline font is OCR-A (12-point 
 size), 10 pitch (pica spacing).
  Example:    999 3 08 7 01234567891223 4 000000 0 555
                                                                      Important Note: 
                                                                      Make sure that there is 
                                                                      no masking of numbers, 
              1 2       3 4 5.1 5.2        5.3 6 7         8 9
                                                                      except where specified.
                                           5.4

1. Form Code: See section 7 for all form codes. (3 digits and a space)
 
2. Check Digit for Form Code: (1 digit and a space) See section 7 for the check digits per form code.
3. Key Identifier: (2 digits and a space)
    a)  If the Key Value is payment from a Federal Indentification Number (FEIN), then the Key Identifier is "08."
  b) If the Key Value is payment from a Social Security Number (SSN), then the Key Identifier is "09."
4. Check Digit for Key Identifier: (1 digit and a space) See section 7 for the check digits per key 
    identifer.
5. Key Value: (14 digits and a space)
    5.1: The first digit is always a zero. 
  5.2: The second through the tenth digit is the FEIN or SSN.
  5.3: The eleventh and twelfth digits represent the period end month (MM).
  5.4: The thirteenth and the fourteenth digits represent the period end year (YY).
6. Check Digit for Key Value (1 digit and a space) See section 6 for Modulus 10 calculation.
7. Receive date: This will remain "000000" for on all vouchers. (6 digits and a space)
8. Check Digit for Receive date: This will remain "0" for on all vouchers. (1 digit and a space)
9. Form Type: This will remain a constant “555” on all vouchers. (3 digits)
Note: All forms codes, key identifiers, SSN, FEIN and period end dates in the key value (MM & 
YY) must be represented in an amount of 5 test samples per Form Code (Tax Type), with at least 
two different names and addresses (40 total test samples). 
Special Note: The period end date (MMYY) always represents the period end of the entire tax 
year, whether it is a calendar year or a fiscal year. If you are making a payment for either the first, 
second, third or fourth quarter estimated income tax, your period end date would be the same 
for all of the quarters.

                                                    UPC for Pass-Through Entity/Fiduciary Income Tax

                                                                                                                                                                                         7

     1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16   17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 441 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84   85
  45
  46
               Ohio Universal Payment Coupon (UPC)
1 47           Pass-Through Entity/Fiduciary Income Tax                                                   Rev.  /26 3
  48           Form Name              XXXXXXXXXXXXXXXXXXv                                                                          Reporting Period Start Date:                             99/99/9999v
                                      v
  49           Form Code (       999v         )                                                                                    Reportingv        Periodv        End Date:               99/99/9999
  50           Entity Type            99                                                                                           XXXX :            XXXXX6789
  51                                                                                                                               Key ID:  01234567891222
2 52
               Any CorporationXXXXXXXXXXXXXXXXXXXX 
  53           XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                                                      Do NOT fold check or coupon.
                                                                                                                                            6                                                                                                                  5
  54           1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                                                      VRN
  55
               Any CityXXXXXXXXXXXX, US 12345-2345                                                                                                      99
  56
  57
  58           •  Do NOT staple or paper clip.
               •  Do NOT send cash.
  59           •  Make payment payable to: Ohio Treasurer of State
  60           •  Ohiov                                   Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321X-XXXX                  Amount of                                                                                                           Mail this coupon and payment to:
                                                                                                                                               Payment                          $ 12345678.00
  61
3 62
  63                                                                                       999X3X08 3X01234567891223 4X X000000X0X555
  64
  65
  66

     1     Populate with Form Name that the voucher represents. See section 7 for the list of form names.

     2     Populate with Form Code that the voucher represents. See section 7 for the list of form codes.
           Populate with correct mailing address based on the form name. See section 8 for the list of form names and 
     3     their corresponding mailing address.
     4     Populate the “XXXX” with either with “FEIN” or “SSN” depending on the type of account number.

     5     Mask the first five digits of the FEIN or SSN. (Note: Do                                                             not         mask any numbers in the scan line) 

     6     Populate the Entity Type. See chart in section 8 for list of entity types.

     7     Populate the Reporting Period Start Date.

Ohio Universal Payment Coupon (UPC)
Pass-Through Entity/Fiduciary Income Tax              Rev.  /26 3
Form Name           XXXXXXXXXXXXXXXXXX                           Reporting Period Start Date:                        99/99/9999
Form Code (        )999                                          Reporting Period End Date:                          99/99/9999
Entity Type         99                                           XXXX :                                   XXXXX6789
                                                                 Key ID:  01234567891222
Any CorporationXXXXXXXXXXXXXXXXXXXX 
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX                                                                       Do NOT fold check or coupon.
1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                       VRN
Any CityXXXXXXXXXXXX, US 12345-2345                                                                       99

•  Do NOT staple or paper clip.
•  Do NOT send cash.
•  Make payment payable to: Ohio Treasurer of State
•  Mail this coupon and payment to: Ohio Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321X-XXXX Amount of
                                                                                                          Payment  $ 12345678.00

                                                   999X3X08 3X01234567891223 4X X000000X0X555

Ohio Universal Payment Coupon (UPC)
Pass-Through Entity/Fiduciary Income Tax           Rev.  /26 3
Form Name                                                     Reporting Period Start Date:   
Form Code (        )                                          Reporting Period End Date:    
Entity Type    
                                                              Key ID:

                                                                                                          Do NOT fold check or coupon.
                                                                                                          VRN

•  Do NOT staple or paper clip.
•  Do NOT send cash.
•  Make payment payable to: Ohio Treasurer of State
•  Mail this coupon and payment to: Ohio Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321X-XXXX Amount of
                                                                                                          Payment