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.

How do I calculate and pay my Ohio estimated taxes?

If you are required to pay estimated taxes, use the Ohio Estimated Income Tax Payment Worksheet and/or the School District Estimated Income Tax Payment Worksheet to assist you in determining your quarterly estimated payments.

Once you have calculated your estimated payments, you must pay them quarterly through any of the following methods:

  • Electronic Check via the Department’s Online Services portal.
  • Credit Card (Discover, VISA, MasterCard or American Express) via either: the Official Payments website, or by calling 1-800-2PAY-TAX (1-800-272-9829). The Ohio jurisdiction code is 6446. Official Payments charges a convenience fee equal to 2.5% of your payment or $1, whichever is greater. The state of Ohio does not receive any of this fee.
     
  • Check or Money Order along with the appropriate payment voucher.
  • For individual income tax payments, include the appropriate Ohio IT 1040ES payment voucher and make payment payable to “Ohio Treasurer of State.”
  • For school district income tax payments, include the appropriate Ohio SD 100ES payment voucher and make payment payable to “School District Income Tax.”

Each quarterly estimated payment is due by the following dates:

1st quarter - April 15 of the tax year
2nd quarter - June 15 of the tax year
3rd quarter - September 15 of the tax year
4th quarter - January 15 of the next tax year

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

See R.C. 5747.09(C).

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