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.

Are there any special exceptions regarding Ohio estimated payments and the interest penalty?

Farmers/Fishermen: Certain farmers and fishermen have special rules for estimated payments and the interest penalty. If the farmers/fishermen utilize the special estimated payment rules from the IRS, their estimated payment due date and return due date is the same for Ohio income tax purposes. See Ohio Adm. Code 5703-7-04.

Active duty servicemembers: Ohio generally recognizes any income tax extensions granted by the IRS. Thus, certain active duty military servicemembers may qualify for extensions to file and pay their income taxes with Ohio. These servicemembers will not owe the interest penalty in connection with the extension. See R.C 5747.026.