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 due dates of estimated payments?

Payments of estimated taxes (the amount a taxpayer reasonably estimates to be the total amount of its tax liabilities to all municipal corporations for the taxable year) for the current taxable year are due as follows:

  1. 22.5% must be paid by the fifteenth day of the fourth month of their taxable year.
  2. 45% must be paid by the fifteenth day of the sixth month of their taxable year.
  3. 67.5% percent must be paid by the fifteenth day of the ninth month of their taxable year.
  4. 90% must be paid by the fifteenth day of the twelfth month of their taxable year.

If the due date falls on a weekend or holiday, the report or payment is due the next business day.

Month of FY End First Quarter / Annual Return Second Quarter Third Quarter Fourth Quarter
December April 15 June 15 September 15 December 15
January May 15 July 15 October 15 January 15
February June 15 August 15 November 15 February 15
March July 15 September 15 December 15 March 15
April August 15 October 15 January 15 April 15
May September 15 November 15 February 15 May 15
June October 15 December 15 March 15 June 15
July November 15 January 15 April 15 July 15
August December 15 February 15 May 15 August 15
September January 15 March 15 June 15 September 15
October February 15 April 15 July 15 October 15
November March 15 May 15 August 15 November 15

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