Rev. 10/25/18 
         Department of 
         Taxation 

Scan Specifications for the Ohio

Universal Payment Coupon (UPC)

for the Following Vouchers: 

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

IT 1041ES, IT 1140ES, IT 4708ES 

•••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 
                  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 completed and submitted for 
approval no later than Nov. 28, 2018.  
•••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 

                                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 – 
           Aform other than the official ODTform    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 accepts         
        reproductions of official forms if the reproductions are: 

        1) Facsimiles of  the official form produced by photo-offset,photoengraving,photocopying    
           or other similar reproduction processes;
        2) Printed in black ink on white paper of substantially the same weight, texture and quality
           as the official forms; 
        3) Legible in both the original text of the form and the filled-in data; AND
        4) The same dimensions as the official form, including the paper and the image produced        on it.

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

   2.06  Intelligent Character Recognition (ICR)-Readable Fields – 
        Fields read using ICR technology. 

   2.07 Line Item Text – 
        The text, including item numbers, specifying the information to be entered into a data field. 

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

  2.09 Record Layout – 
           A6-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. 
 
  2.10 Data Field – 
        The specific space on the form where a numeric figure is entered. 

  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. 

  3.05 Scanline Position – 
        ODT remittance scanline reads from right to left.   The bottom of the characters in the scanline 
        must be ½ of an inch from the bottom edge of the form and 1½ inches from the right edge. 
        See grid layout and Scanline Specifications Format for exact location of scanline. 

  3.06 ICR – 
        Dollar signs ($) are not permissible in ICR-readable fields. Commas and periods are not 
        allowed as separators between the digits in ICR-readable fields. ICR fields are defined 
        in the record layout of each form. 

  3.07 Total Remittance Field – 
        This is the remittance line on the form that shows the tax due amount and payment 
        submitted with the form. This field is read by the Courtesy Amount Reader (CAR) on 
        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) 

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

  3.09 Finished Form Size – 
        Form size is as specified in the grid layout for each form. Extraneous borders are not 
        permitted. Edges MUST  be trimmed to meet specifications. DO NOTHAND-CUTBOTTOM           
        OR RIGHT SIDE OF FORM.  

  3.10 Paper  Requirement –   
        The paper must be white, high-quality bond paper with a minimum weight between 20 
        and 24 pounds. 

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

  3.12 Inks – 
        Forms must be printed using black ink, non-MICR (non-ferrous) ink or toner. 

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

  3.14 Reference Marks – 
        On all scannable returns and vouchers there are target  marks on the form.Exactlocations       
        of the target marks are listed on the grid layout for each form. Target marks must be a 
        solid black box and should be .2”W x .167”H. 

   3.15 SoftwareDeveloperIdentification–    
        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 

4. Testing: 
  All documents must be tested on ODT     equipment before production runs. The ODT requests           
  a certain  amount (see  section 9      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:
  After you have submitted approval form STF, the Forms Unit confirms receipt by e-mail. 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 and form code (tax type): 
 
Step 1 – Multiply each digit in the number by weights 121212. 

        1 2 3 4 5  6  7  8  9  (FEIN)                                             9  9  9              (form code - tax type) 
   X  1  2  1  2 1  2  1  2  1                                            X    X 12             11  22 
      1  4  3  8  5  12 7 16 9                                        2  10 9    180      918

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

          1 + 4 + 3 + 8 + 5 + 1 + 2 + 7 + 1 + 6 + 9 = 47                          9 + 1 + 8 + 9 = 27 

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

                                                   4 (quotient)                                           2 (quotient)
                     (Modulus) 10                 47 (sum)                    (Modulus)10               27   (sum)
                                   40                                                                    20
                                                   7 (remainder)                                         7  (remainder) 

Step 4 – To compute the check digit: 

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

    10 - 7 =  3  (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 FEIN is 123456789 3 and for the form code is 999 3. 

7. Form Name, Form Code (Tax Type) and Its Check Digit 

                                        Form Code                         
Form Name                                                                 Check Digit 
                                        (Tax Type) 

IT 1041P (Estates)                      847                               7 

IT 1041P (Trust)                        850                               1 

IT 1140P                                844                               0 

IT 4708P                                841                               3 

IT 1041ES (Estates)                     854                               7 

IT 1041ES (Trust)                       855                               6 

IT 1140ES                               853                               8 

IT 4708ES                               852                               9 

8. 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 

9.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. 

Description                                                     Number                       Character 
                                                               of Positions                  Length 

Form Code (Tax Type)                                               1-4                       3 
Check Digit for Form Code                                          5-6                       1 
Key Identifier                                                     7-9                       2 
Key Value                                                        10-24                       14 
Check Digit for Key Value                                        25-26                          1 
Receive Date                                                     27-33                       6 
Check Digit for Receive Date                                     34-35                       1 
Form Type                                                        36-38                       3 

Placement of the Scanline: Start on line 63 at position 33 and end at position 70. 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 01234567891217 6 000000 0 555 
                                                                            Important Note: 
                                                                            Make sure that there is  
                 1111            l  l  l l  l l                             no masking of numbers,  
                 1   2   3 4.1   4.2      4.3    5    6   7     8
                                                                            except where specified. 
              ITill                   4.4              

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  paymentisfroma  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. Key Value: (14 digits and a space)
   4.1:The first digit is always a zero.
   4.2:The second through the tenth digit is the FEIN or SSN.
   4.3:The eleventh and twelfth digits represent the period end month (MM).
   4.4:The thirteenth and the fourteenth digits represent the period end year (YY). 
5. Check Digit for Key Value (1 digit and a space) See section 6 for Modulus 10 calculation. 
6. Receive date: This will remain "000000" on all vouchers. (6 digits and a space) 
7. Check Digit for Receive date: This will remain "0" on all vouchers. (1 digit and a space) 
8. 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 a minimum of 55 test samples (75 test samples is the maximum 
amount) with at least two different names and addresses. For those of you that may be creating the 
UPC for only the IT  1041Pand  IT1041ES,   submit a minimum of 15 test samples (20 maximum).            
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 

                                                                                                                                                       4 
     ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,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 39q40 41 42 43 44 45 I 46 I 47 I 48 I 49I 50I 51I  I 52 I 53 I 54 I 55I 56I 57I 58I  I 59 I 60 I 61 I 62I 63I 64I  I 65 I 66 I 67 I 68 I 69I 70I 71I  I 72 I 73 I 74 I 75I 76I 77I  I 78 I 79 I80 81 82 83 84    85 
  45 I I I I I I I I              I I I I I                                                                                                                                                                                                                                                                                           I I I 
  46       I  I  I  I 
             Ohio Universal Payment Coupon (UPC)
1 47         Pass-Through Entity/Fiduciary Income Tax                                                       Rev. 8/18                                                                                                                                                                                                                 *  
                      l 1                  v                                                                                                                           Reporting Periodv                                   (Period End Date): 
0-48         Form Name                  vXXXXXXXXXXXXXXXXXX                                                                                                   \v'I                                                                                                                     99/99/9999
  50 -----                           999)                                                                                                                              XXXX:                 XXXXX6789 
  49         Form Code (
                                                                                                                                                                       Key ID:
  51                                                                                                                                                                                          01234567891217 
2 
  52 ~ Any CorporationXXXXXXXXXXXXXXXXXXXX                                                                                                                                                           Do NOTI                       fold check or voucher.                                                                                                                5 
  53 
             XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 
0-54                                                                                                                                                                                                                   ~ II II  II                                                                                                                                 K) 
  55         1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                                                                                                        Vendor’s 
  56         Any CityXXXXXXXXXXXX, US 12345-2345                                                                                                                                                     IRegistration11111111199                            I 
                                                                                                                                                                                                        Number 
  57 
  58           • Do-  NOT staple or paper clip. 
               • Do NOT send cash. 
  59           • MakeI I payment payable Ohioto:      Treasurer of State 
  60           • Mail this voucher and payment Ohioto:v     Department of Taxation, P.O. Box XXXXXX, Columbus, OH 4321X-XXXXAmount of 
                                     ~ 
  61                                                                                                                                                                                     Payment                       ~ $ 12345678.00 
3 62 
0-63                                                                                         999 3 08 01234567891217 6 000000 0 555   X X               X                                                              X X                                         X X                           
     ----------
  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.  

     6   Do not mask any numbers in the scan line. 

                                 UPC for Pass-Through Entity/Fiduciary Income Tax 

Ohio Universal Payment Coupon (UPC)
Pass-Through Entity/Fiduciary Income Tax             Rev. 8/18                                                                            *  
                                                               Reporting Period (Period End Date): 
Form Name              XXXXXXXXXXXXXXXXXX                                                                                            99/99/9999
Form Code (999)                                                XXXX:                                        XXXXX6789 
                                                               Key ID: 01234567891217 

Any CorporationXXXXXXXXXXXXXXXXXXXX                                                                         Do NOT fold check or voucher. 
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX 
1234 Any StreetXXXXXXXXXXXXXXXXXXXX                                                                         Vendor’s 
Any CityXXXXXXXXXXXX, US 12345-2345                                                                         Registration    99
                                                                                                            Number 

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

                                                     999 3 08 01234567891217 6 000000 0 555X X    X                      X X     X X  
*  

                                 UPC for Pass-Through Entity/Fiduciary Income Tax 

Ohio Universal Payment Coupon (UPC)
Pass-Through Entity/Fiduciary Income Tax                                          Rev. 8/18                                                    *  
Form Name                                                                                               Reporting Period (Period End Date):  99/99/9999
Form Code (999)                                                                                         XXXX: XXXXX6789
                                                                                                        Key ID:  01234567891217

                                                                                                                 Do NOT fold check or voucher. 

                                                                                                                 Vendor’s 
                                                                                                                 Registration 
                                                                                                                 Number 

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

*