Form KWH4 "Self-assessing Purchaser Tax Return" - Ohio

What Is Form KWH4?

This is a legal form that was released by the Ohio Department of Taxation - a government authority operating within Ohio. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on March 1, 2014;
  • The latest edition provided by the Ohio Department of Taxation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form KWH4 by clicking the link below or browse more documents and templates provided by the Ohio Department of Taxation.

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Download Form KWH4 "Self-assessing Purchaser Tax Return" - Ohio

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KWH 4
Rev. 3/14
Reset Form
P.O. Box 530
Columbus, OH 43216-0530
Self-Assessing Purchaser Tax Return
Account number
Period
Name
Address
Street address
City
State
ZIP code
Column B
Column C
Column A
1. Number of KWHs filed for current registration year
2. Number of taxable KWHs received this fi ling period
3. Total taxable KWH for registration year (line 1 plus line 2)
4. If line 3 is greater than 500 million, subtract 500 million from total
taxable KWH (line 3 minus 500 million)
5. Line 2 minus line 4
6. Line 5 multiplied by $0.00257
$
.00
7. Line 4 multiplied by $0.001832
$
.00
8. Tax due (line 6 plus line 7)
$
.00
9. Interest (see instructions)
$
.00
10. Total amount due (line 8 plus line 9)
$
.00
By the 20th day of each month, the return shall be filed with the Ohio Department of Taxation along with payment of the total
amount due. If filing a paper return, make check payable to Ohio Treasurer of State and write the account number on your
check. Failure to timely fi le and pay the tax may result in an additional charge of $50 or 10% of the tax, whichever is greater.
I declare under penalties of perjury that this return, including any accompanying schedules and statements, has been examined
by me and to the best of my knowledge and belief is a true, correct and complete return and report.
Signature
Title
Telephone
Date
KWH 4
Rev. 3/14
Reset Form
P.O. Box 530
Columbus, OH 43216-0530
Self-Assessing Purchaser Tax Return
Account number
Period
Name
Address
Street address
City
State
ZIP code
Column B
Column C
Column A
1. Number of KWHs filed for current registration year
2. Number of taxable KWHs received this fi ling period
3. Total taxable KWH for registration year (line 1 plus line 2)
4. If line 3 is greater than 500 million, subtract 500 million from total
taxable KWH (line 3 minus 500 million)
5. Line 2 minus line 4
6. Line 5 multiplied by $0.00257
$
.00
7. Line 4 multiplied by $0.001832
$
.00
8. Tax due (line 6 plus line 7)
$
.00
9. Interest (see instructions)
$
.00
10. Total amount due (line 8 plus line 9)
$
.00
By the 20th day of each month, the return shall be filed with the Ohio Department of Taxation along with payment of the total
amount due. If filing a paper return, make check payable to Ohio Treasurer of State and write the account number on your
check. Failure to timely fi le and pay the tax may result in an additional charge of $50 or 10% of the tax, whichever is greater.
I declare under penalties of perjury that this return, including any accompanying schedules and statements, has been examined
by me and to the best of my knowledge and belief is a true, correct and complete return and report.
Signature
Title
Telephone
Date
KWH 4
Rev. 3/14
Page 2
Instructions for Completing Self-Assessing
Purchaser Tax Return (KWH 4)
Reporting Periods and Due Dates
Monthly tax returns are due by the 20th day of the month following the reporting period. The last day of your billing period
determines when the tax is to be reported. As an example, information from all billing periods ending in June will be reported
on the June return that is due by July 20th. If the due date falls on a weekend or state holiday, the due date is the next
business day.
Tax Computation
The tax structure for self-assessing purchasers has two rate structures. The rates are levied on the number of kilowatt hours
received. The first 500 million kilowatt hours of electricity received during any one registration year – May 1st through April
30th – is subject to the $0.00257 rate. Once the 500 million kilowatts is reached, all future kilowatts will be reported at the
reduced rate of $0.001832 for the remainder of the registration year.
Line 1, column B – The system will populate the number of kilowatt hours of electricity received during the current registration
year – May 1st through April 30th.
Line 2, column B – Report the total number of taxable kilowatt hours of electricity received during the period covered by
the report.
Line 3, column C – The system will populate the total kilowatts on lines 1 and 2. If filing a paper return, enter total kilowatts
received for current registration year.
Line 4, column C – If line 3 is greater than 500 million, subtract 500 million from the total taxable kilowatts; otherwise the
system will default to zero.
Line 5, column C – Enter the number of taxable kilowatts received this filing period (line 2, column B) minus line 4 (column C)
if applicable.
Line 6, column C – Multiply line 5, column C, by the $0.00257 rate.
Line 7 – Multiply line 4, column C, by the $0.001832 rate if applicable.
Line 8, column C – Enter the total of column C, lines 6 and 7.
Line 9, column C – Enter the interest due on late payments. (Please refer to our Web site at tax.ohio.gov for the current
interest rate.) Multiply line 5, column C, by the interest rate, divide by 365 and multiply by the number of days the payment
is late.
Line 10 – Enter the sum of column C, lines 8 and 9. This is the amount that you owe.
General Provisions
A return must be filed each month, even if there is no liability to report. All amounts are to be rounded to the nearest dollar.
Late returns may be subject to a late filing charge of up to 10% of the tax liability or $50, whichever is greater. You will be
billed for any applicable late charge. The return and payment must be received by the Ohio Department of Taxation on or
before the due date.
Please direct any questions to the Excise Tax Section at (855) 466-3921, option 5 or fax (206) 350-6722.
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