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.

Should I make estimated payments to Ohio for the tax year?

You must pay your taxes as you earn or receive income during the year. These payments are generally made through employer withholding or estimated payments. Thus, if your income is subject to Ohio withholding, you generally do not need to make estimated payments.

You must make estimated payments if your estimated Ohio tax liability minus credits and Ohio withholding is more than $500. Individuals generally must make estimated payments if they are:

  • Employees who are under-withheld by their employers;
  • Retirees without Ohio tax withholding from their pensions;
  • Business owners, including pass-through entity investors and sole proprietors; AND/OR
  • Individuals with large amounts of unearned income, such as interest, dividends, capital gains, etc.

See R.C. 5747.09(A) and (B).