Individual Income Tax and School District Income Tax

Estimated Payments

Do I have to pay estimated tax in 2019?

Estimated tax is a method used to pay tax on income when your withholding and credits do not cover your tax liability. You should make estimated payments for tax year 2019 if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500.

Common examples of income sources that make quarterly estimated payments necessary are self-employment income, pensions, commissions, lump sum payments, capital gains, dividends, interest, alimony received or other sources of income not subject to withholding.

If you are required to make estimated payments and do not, you may be subject to an interest penalty on your underpayment of estimated taxes.

See R.C. 5747.09

If you estimate that you will owe more than $500 in tax for 2018 (after subtracting your estimated withholding and credits), then you should make quarterly estimated payments. Quarterly estimated payments can be made electronically on our Web site at tax.ohio.gov. Or you can obtain payment vouchers for Ohio IT 1040ES or SD 100ES from our Web site at tax.ohio.gov.

To assist taxpayers in determining their estimated payments, a complete set of tax rates through 2018 is available on this Web site.

2019 Payment Due Dates:
1st Quarter -  April  15, 2019
2nd Quarter - June 17, 2019
3rd Quarter -  Sept. 16, 2019
4th Quarter -  Jan. 15, 2020

TIP: If you don't want to make estimated payments, you may increase the amount of Ohio tax your employer withholds from your wages. To do this, file with your employer a revised Ohio form IT 4 (Employer Withholding Exemption Certificate).