Last day to file 2004 Ohio returns

[Janitor Bob]

Client arrives today with a 2004 Ohio state return that was never filed...has a refund of $230.00. Is today the lasty day to file a 2003 Ohio return and claim a refund?

[tilt]

It's the last day to file a 2004 return. I would suggest that the client send it certified, with return receipt requested so that they have proof of timely mailing.