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 can I get an extension to file my Ohio individual and/or school district income tax returns?

You can extend the due date for filing your Ohio IT 1040 and SD 100 to October 15th, only if you qualify for an IRS extension of time to file. Ohio does not have an extension request form, but honors the IRS extension. You should check the box on your Ohio IT 1040 indicating you filed federal form 4868 with the IRS for this tax year and include a copy of your IRS extension when filing your return. This will also provide you an extension for filing the SD 100, if applicable.

An extension of time to file does not extend the time for payment of the tax due. You must make extension payments by the unextended due date (usually April 15th) on the Ohio IT 40P and/or SD 40P. See the FAQ “How do I pay my Ohio individual and/or school district income tax?” for more information.

See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05.