Rev. 06/30/23

 Scan Specifications for the Ohio 

Universal Payment Coupon (OUPC)

 This OUPC Replaces the Following 

Vouchers Beginning Tax Year 2023:

   IT 40P, IT 40XP, SD 40P, 

 SD 40XP, IT 1040ES, SD 100ES

     Important Note

  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 will jeopardize the integrity 
  of the grid. When printing from Adobe Reader, select “None” for  
  “Page Scaling,” which is under “Page Handling.”

  The OUPC must be initially submitted by August 31, 2023 and 
  approved no later than Oct. 14, 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  Scannable Tax Forms 
    Software generated scannable forms are similar to the official ODT tax forms with the 
    following exceptions: 1) the taxpayer-entity information layout, 2) a scanline that contains 
    the taxpayers’ tax data, and 3) a variable data 2D barcode that contains the taxpayer's data.

  2.02 Substitute Tax Forms 
    Software generated substitute forms are exact replicas of the official ODT tax forms. 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.

  2.03 Demographic Fields 
    The area where the name, address, account number/Social Security number (SSN) are printed.
 2.04 Static Text 
    The text, including item numbers, specifying the information to be entered into a data field. 
    Static text must not go into capture areas.
  2.05  OCR-Readable Field 
    The scanline field that will be read using Optical Character Recognition (OCR) technology. 
    Subsequent OCR fields include the SSN field, three character last name field, and payment 
    amount.
  2.06  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.
 
  2.07  Capture Area
    The specific space on the form where an OCR-Readable field is captured.

3. Specifications: 
  3.01 Field Length 
    Each form must contain the exact number of Demographic Fields and Capture Areas 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 
    The account or SSN(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. No 
    boldface or italicized font. No special characters. 

 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 11/16 inch from the right edge. See grid layout and Scanline Specifications 
   Format for exact location of scanline.

  3.06  Total Remittance Field 
   This field is read by our remittance-processing equipment and 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 
   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  2D Barcode (PDF 417)
   Both the Schema and the 2D Barcode Instructions provided must be referenced for data 
   guidelines and placement within the 2D barcode. The PDF 417 barcode will measure 
   1.75" wide X 1.25" high, follow grid layout for positioning.

  3.09  Back of Form  
   Vouchers 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 .25” 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.ohio.gov
  3.13 Date Generated 
   Indicates the date the voucher was generated.

4. Testing: 
 4.01 Pre-release testing
   All documents must be tested on ODT equipment before production runs. ODT will 
   accept PDFs of voucher submissions. Testing instructions and information can be 
   found on the “2D Barcode Instructions” page.  

 4.02 Printed Voucher
   Vendors must reference the scanline section of these specifications for additional     
   information.

5. Approval Process: 
  The Forms Unit will confirm receipt of the submission by e-mail. The Forms Unit will send 
 notification of your approval status by e-mail when your submittal has been reviewed and 
 tested. Allow up to 10 business days for the submission to be completely reviewed. 

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.  You will 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 your 
              numbers are 1, 3, 4 and 19 your answer will be: 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 your  
              remainder is zero, your check digit will always be zero.

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

Example:

Check digit calculation for ID Number & Reporting Period:
 
Step 1 – Multiply each digit in the number by weights 121212.

       0  0  0  0  0 1  2  3  4  5  6  7  8  9  1  2  2  3             (ID Number             & Reporting Period) 
 X  1  2  1  2  1  2  1  2  1  2  1  2  1  2  1  2  1  2                                             X  1   2    1    2
     0  0  0  0  0  2  2  6  4  10 614 8 18 1  4  2  6              2  10   0  18

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

        0 + 0 + 0 + 0 + 0 + 2 + 2 + 6 + 4 + 1 + 0 + 6 + 1 + 4 + 8 + 1 + 8 + 1 + 4 + 2 + 6 = 56 

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

                                               5 (quotient)                                   
                    (Modulus) 10   56 (sum)                        
                                             50                                                        
                                               6 (remainder)                                            

Step 4 – To compute the check digit:

  Modulus – Remainder = Check Digit 

  10 - 6 =    4 (This is your check digit.) 

Step 5 – Append a space and the check digit to the right of the number: The complete form for 
the ID Number & Reporting Date are 000001234567891223 4.  

7. Scanline Specifications Format:      OUPC (All Years)         Size: 8.5” X 3.667”
       This OUPC is for the following vouchers: IT 40P, IT 40XP, SD 40P, SD 40XP, IT 1040ES, SD 100ES.

                                                            Number                Character 
 Description 
                                                           of Positions           Length
 Tax Type                                                      1-4                3
 Check Digit for Tax Type                                      5-6                1
 ID Type                                                       7-9                2
 Check Digit for ID Type                                       10-11              1
 ID Number                                                     12-30              18
 Check Digit for ID Number                                     31-32              1 
 Coupon Type                                                   33-35              2
 Check Digit for Coupon Type                                   36-37              1
 School District Number                                        38-42              4
 Check Digit for School District Number                        43-44              1
 Form Type                                                     45-48              3

 Placement of the Scanline: Start on line 63 at position 32 and end at position 78. 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:     440 8 01 8 000001234567891223 6 00 0 0000 0 222
                                                                                  Important Note: 
                                             5.3                                  Make sure 
       
               1 2 3     4  5.1       5.2        5.4 6  7  8   9     10        11 that there is 
                                                                                  no masking of 
1. Tax Type: (3 digits and a space)                                               numbers, except 
  a) The Tax Type for Individual Income Taxes is "440."                           where specified.
  b) School District Income Taxes is "441."
 
2. Check Digit for Tax Type: (1 digit and a space) The check digit for "440" is 8; the check digit for 
    "441" is 7.
3. ID Type: (2 digits and a space)
    a) The ID Type for a Social Security Number (SSN) is "01". 
4. Check Digit for ID Type: (1 digit and a space) The check digit for "01" is 8
5. ID Number: (18 digits and a space)
   5.1: The first 5 digits are always zeros. 
  5.2: The sixth through the fourteenth digits are the SSN.
  5.3: The fifteenth and sixteenth digits represent the period end month (MM).
  5.4: The seventeenth and eighteenth digits represent the period end year (YY).
6. Check Digit for ID Number (1 digit and a space) See section 6 for Modulus 10 calculation.
7. Coupon Type: (2 digits and a space)
  a) The Coupon Type for a return payment is "54."
  b) The Coupon Type for an estimated payment is "55."
8. Check Digit for Coupon Type: (1 digit and a space) The check digit for "54" is 7; the check digit for 
    "55" is 4.
9. School District Number:  Required, Mandatory field. If tax type=441, must be valid taxing School 
    District (see instructions booklet for complete list.) If tax type=440, send 0000. (4 digits and a 
    space)
10.Check Digit for School District Number: Will be "0" on 440 tax types (1 digit and a space)
11.Form Type: This will remain a constant “222” on all vouchers. (3 digits)

           2D Barcode (PDF 417) Instructions
                            General Information

• The Ohio OUPC must be enabled for a PDF 417 2D barcode to include variable taxpayer 
  data
• A form enabled for 2D barcode must not allow users or practitioners the option to turn off/on 
  the 2D barcode function
• The minimum error correction code level is 4
• Optimal dpi level is 300 dpi. The minimum dpi level is 200 dpi
• Refer to schema and specifications on field length and character guidelines.

                         Size and Placement on the Form
• 2D barcode must be placed in the designated area indicated in the grid layout
• The 2D barcode will be PDF 417 with a maximum size of 1.75 inches wide by 1.25 inches 
  in height. The 2D barcode must fit within the designated space in the grid layout
• 2D barcode must not be bigger than the allocated area
                                 Barcode Layout
• Data included in the 2D barcode can be broken down into three general sections

  Header 
  From ID
      •  222XX. 222 = OUPC; XX = ODT Assigned VRN Number
  Form Specific Data – Please see encoding schemas for form specific data

  Tax Type
      •  440=PIT and 441=SDI
  ID Type
      •  01=SSN
  ID Number
      •  5 leading zeros and the 9 digit Social Security Number of the Primary Taxpayer
  Reporting Period
      •  MMYY. Will be 1223 for payments applied to 2023 returns.  Will be 1224 for 2024 
         estimated payments.
  Coupon Type
      •  54=Return payment and 55=Estimated payment
  School District Number
      •  Required, Mandatory field. If tax type=441, must be valid taxing School District. If 
         tax type=440, send 0000.
  First Three Letters of the Primary Taxpayer’s Last Name
      •  First three letters of the Primary Taxpayer’s last name. See schemas for allowed 
         special characters.
  Amount of Payment
      •  Amount of the payment, including cents.  Numeric only, up to 11 characters total.
      •  Must be greater than one dollar

                          Examples of 2D Barcode data streams

     Header                                           22299<CR>
     Tax Type                                         440<CR>
     ID Type                                          01<CR>
     ID Number                                        00000123456789<CR>
     Reporting Period                                 1223<CR>
     Coupon Type                                      54<CR>
     School District Number                           0000<CR>
     1st 3 Characters of Primary Taxpayer’s Last Name CIT<CR>
     Amount of Payment (including cents)              12345678900<CR>                       
                                                 *EOD*<CR>

                             Submission Process

 • The deadline for Ohio OUPC approval is October 13th, 2023
 • OUPCs may be submitted by email to Forms@tax.ohio.gov
 • The email subject line must include the vendor number, product name, tax year and 
   voucher number in that order e.g. 99_ABCTax_ 23_222
 •  Submissions must include
   • One (1) full field sample in a PDF format
   • Test scenarios for the Ohio OUPC provided by the Ohio Department of Taxation. 
 • Each test scenario must be in a separate PDF using the following naming convention: ven-
   dor number, product name, tax year, voucher number, test number 99_ABCTax_23_222_
   Test 1
 • An emailed confirmation is sent to the vendor indicating the packet was received
 •  Submissions missing any of the items above will be rejected

                             Testing Process

 • Testing of the Ohio OUPC commences on July 10th, 2023. 
 • Vouchers are reviewed in three (3) content areas - printed forms, 2D barcode data, and 
   scanline data
 •  A submission is approved in its entirety once all sample documents pass in all areas

 Printed forms
 • Vendor full field matches template provided in the specifications
 • All fields are present, formatted properly and aligned with grid layout
 • Test scenarios contain values specified by Ohio Department of Taxation

 2D Barcode Data
 •  Barcodes read as valid
 •  All test scenarios can be decoded and match test scenario data exactly

 Scanline Data
 • Must meet requirements specified in scanline guidelines section of these specifications

                                  Notifications

• Communications regarding submissions are sent from Forms@tax.ohio.gov to the vendor 
  email address(es) on file for the product
• If forms are released prior to approval, vendors must ensure that the users cannot print 
  vouchers containing 2D barcodes and must include a visual indicator to alert the taxpayer 
  that the voucher cannot be filed
• An emailed confirmation is sent to the vendor indicating the voucher was approved
• An email confirmation is sent to the vendor for packets that are rejected
• Feedback is provided regarding the errors found
• Resubmissions of vouchers must include all test scenarios
• After the third submission of test materials, the department cannot guarantee timeliness of 
  the review
• Vouchers will be tested with applicable long form submissions. If a voucher changes before 
  January 1, 2024, long form test scenarios will be updated to reflect the changes. Vendors 
  will be notified of applicable changes and required to submit revised vouchers within their 
  long form test packets

Ohio Universal Payment Coupon (OUPC)               Tax Year 88 88 88
                                                   2023
Individual Income Tax        440

  ID Type  01    Coupon Type          54                            Using UPPERCASE letters, 
                                                                    print the first three letters of 
                                                                    thetaxpayer’s last name.
John Q. CitizenXXXXXXXXXXXXXXXXXXXX
1234 Any StreetXXXXXXXXXXXXXXXXXXXX
Any CityXXXXXXXXXXXX, US 12345-2345                                 CIT

                                                              Taxpayer’s SSN
Note: Pay online at tax.ohio.gov/pay             99
Make payment payable to: Ohio Treasurer of State                    123 45 6789
Mail to: Ohio Department of Taxation, 
P.O. Box 182131, Columbus, OH  43218-2131        Amount of
                                                 Payment    $ 123456789.00

                                      440 8 01 8 000001234567891223 4 54 7 0000 0 222

Ohio Universal Payment Coupon (OUPC)                  Tax Year          School district
                                                               88 88 88      number
                                                      2023
School District Income Tax   441                                             2307

  ID Type  01    Coupon Type          54                         Using UPPERCASE letters, 
                                                                 print the first three letters of 
                                                                 the   taxpayer’s last name.
John Q. CitizenXXXXXXXXXXXXXXXXXXXX
1234 Any StreetXXXXXXXXXXXXXXXXXXXX
Any CityXXXXXXXXXXXX, US 12345-2345                              CIT

                                                                 Taxpayer’s SSN
Note: Pay online at tax.ohio.gov/pay                99
Make payment payable to: School District Income Tax              123 45 6789
Mail to: Ohio Department of Taxation, 
P.O. Box 182389, Columbus, OH  43218-2389           Amount of
                                                    Payment    $ 123456789.00

                                      441 7 01 8 000001234567891223 4 54 7 2307 7 222

   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 41 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 (OUPC)                                                                            Tax Year                         88 88 88
47                                                                                                                            2023
48         Individual Income Tax                                        440
49
50           ID Type       01          Coupon Type                               54                                                                                                 Using UPPERCASE letters, 
                                                                                                                                                                                    print the first three letters of 
51                                                                                                                                                                                  the  taxpayer’s last name.
52
           John Q. CitizenXXXXXXXXXXXXXXXXXXXX
53
           1234 Any StreetXXXXXXXXXXXXXXXXXXXX
54                             
55                                                                                                                                                                                  CIT
           Any CityXXXXXXXXXXXX, US 12345-2345

56                                                                                                                                                                                  Taxpayer’s SSN
57         Note: Pay online at tax.ohio.gov/pay                                                                      99
58         Make payment payable to: Ohio Treasurer of State                                                                                                                         123 45 6789
59         Mail to: Ohio Department of Taxation, 
60         P.O. Box 182131, Columbus, OH  43218-2131                                                                    Amount of
                                                                                                                           Payment                       $     123456789.00
61
62
63                                                                                  440 8 01 8 000001234567891223 4 54 7 0000 0 222
64
65
66

   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 41 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 (OUPC)                                                                            Tax Year                                                             School district
                                                                                                                                                            88 88 88                                  number
47                                                                                                                            2023
48         School District Income Tax                                   441                                                                                                                           2307
49
50           ID Type       01          Coupon Type                               54                                                                                                 Using UPPERCASE letters, 
                                                                                                                                                                                    print the first three letters of 
51                                                                                                                                                                                  the  taxpayer’s last name.
52
           John Q. CitizenXXXXXXXXXXXXXXXXXXXX
53
           1234 Any StreetXXXXXXXXXXXXXXXXXXXX
54                             
55                                                                                                                                                                                  CIT
           Any CityXXXXXXXXXXXX, US 12345-2345

56                                                                                                                                                                                  Taxpayer’s SSN
57         Note: Pay online at tax.ohio.gov/pay                                                                      99
58         Make payment payable to: School District Income Tax                                                                                                                      123 45 6789
59         Mail to: Ohio Department of Taxation, 
60         P.O. Box 182389, Columbus, OH  43218-2389                                                                    Amount of
                                                                                                                           Payment                       $     123456789.00
61
62
63                                                                                  441 7 01 8 000001234567891223 4 54 7 2307 7 222
64
65
66