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 is the due date of the return?

Without an extension, a taxpayer’s annual Chapter 5745 municipal income tax return is due by the 15th day of the fourth month following the end of the taxpayer’s taxable year. The due date of the annual municipal income tax return is extended to the 15th day of the month following the due date of the taxpayer’s federal income tax return if by the 15th day of the fourth month following the end of its taxable year the taxpayer filed with the tax commissioner a copy of the taxpayer’s federal extension.

Taxpayers requesting an extension to file their Chapter 5745 municipal income tax return must send a copy of their federal extension to the address below:

Ohio Department of Taxation

Business Tax Division

Municipal Income Tax Section

PO Box 182857

Columbus, OH 43218-2857