Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What are the estimated payment requirements?

As used below, the term “combined tax liability” means the total of the taxpayer’s income tax liabilities to all Ohio municipalities for a taxable year. Each Chapter 5745 taxpayer must file a declaration of estimated tax return with, and must send estimated taxes to, the tax commissioner (payable to the Ohio Treasurer of State) for the current taxable year as follows:

1.  Not later than the 15th day of the fourth month after the end of the preceding taxable year the taxpayer must pay at least 25% of the combined tax liability for the preceding taxable year or 20% of the combined tax liability for the current taxable year.

2. Not later than the 15th day of the sixth month after the end of the preceding taxable year the taxpayer must pay at least 50% of the combined tax liability for the preceding taxable year or 40% of the combined tax liability for the current taxable year.

3. Not later than the 15th day of the ninth month after the end of the preceding taxable year the taxpayer must pay at least 75% of the combined tax liability for the preceding taxable year or 60% of the combined tax liability for the current taxable year.

4. Not later than the 15th day of the twelfth month after the end of the preceding taxable year the taxpayer must pay at least 100% of the combined tax liability for the preceding taxable year or 80% of the combined tax liability for the current taxable year.

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