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.

When are severance tax returns and payments due?


Period Dates

Return and Payment Due Dates

First Quarter

January 1 – March 31

May 15

Second Quarter

April 1 – June 30

August 14

Third Quarter

July 1 – September 30

November 14

Fourth Quarter

October 1 – December 31

February 14

Annual Filers

January 1 – December 31

February 14