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State Contacts ERO Assistance: (855) 728-1055 Taxpayer Assistance: (800) 282-1780 Where's My Refund?: (800) 282-1784 |
State Resources Ohio DOT Info for Tax Pros Where's My Refund? |
TaxSlayer Pro Knowledgebase Ohio Articles
Ohio Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary
School District Income Tax RITA CCA The Finder Municipalities
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - All returns must be e-filed if more than 11 are prepared during the year. The requirement is waived in a calendar year if 10 or fewer returns were prepared in the previous calendar year. (Although this mandate applies to all original tax returns, the department is only enforcing the mandate on the personal income tax, sales tax, commercial activities tax (CAT), and employer withholding tax (above certain limits) returns.)
E-File Registration Requirements - If you are registered with the IRS to participate in the Fed/State e-File program, you are automatically registered with Ohio.
Tax Years That Can Be E-Filed – Current tax year and 2 prior tax years
State Only Return Requirements – Ohio returns can be transmitted as a linked return with the Federal Return or as a State Only return unlinked.
School District Returns - School District Income Tax returns (Form SD 100) can be e-filed along with the Form IT 1040. They cannot be e-filed separately.
Municipal Tax Returns - Municipal Income Tax returns can be e-filed along with the Form IT 1040. They cannot be e-filed separately.
Amended Returns - Ohio supports electronic filing for amended returns. A check box at the top of Form IT-1040 indicates it has been amended.
Electronic Signatures – N/A
General Tax Return Information
Due Date - Individual Returns - April 15
Extensions - An automatic 6-month extension is granted if a federal extension is filed. Ohio does not have a separate extension request form. The automatic extension only applies to filing a return; no extensions are granted for payment of taxes due. All tax payments are due by the original due date of the return.
Driver’s License/Government Issued Photo Identification - Driver's license or state ID information is not required, but the return cannot be e-filed unless either the information is provided or the preparer explicitly indicates that the taxpayer does not have a driver's license or a state ID.
Filing Status Information
Ohio requires the same filing status used on the federal return, with no exceptions.
Residency Status Information for Ohio Returns
Resident: A resident is an individual who lived in Ohio for the entire year. Temporary absences do not affect residency status.
Part-year resident: A part-year resident is an individual who moved into or out of Ohio during the year.
Nonresident: An individual is presumed to be a resident of Ohio unless they explicitly indicate otherwise on Form IT NRS (tax year 2018 and forward) or Form IT DA (tax years prior to 2018). Guidelines for establishing nonresidency status can be found here.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Ohio upon entering military service remain residents of Ohio for income tax purposes until proof as to change of home of record has been made on DOD Form DD-2058. Ohio individual income tax applies to all military servicemembers of the active and National Guard or reserve components who are residents of Ohio and are stationed inside the state. School district income tax also applies if the service member’s domicile is within a school district that imposes the tax, even if the service member did not reside in the school district at any time during the taxable year.
Nonresidents: Military personnel who are not residents of Ohio are not subject to state income and school district income tax on their military pay. The Ohio DOT annually issues tax assessments based on federal returns filed with an Ohio address for which no Ohio return is received. If the nonresident service member's only income is military pay, along with interest and dividends, the state strongly encourages them to complete and file Form IT-10, Ohio Income Tax Information Notice, each year.
Nonresident military personnel should file a tax return if they have other "nonmilitary" income, such as earned income from another job, rental income from Ohio property, capital gains from the sale of Ohio property, Ohio Lottery Commission prizes and awards, and income from a pass-through entity doing business in Ohio.
Military spouses: Under the Military Spouse Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse. Ohio-domiciled spouses of service members who reside with their spouses outside Ohio are presumed to retain their Ohio domicile. These spouses remain subject to Ohio state income tax and school district income tax, if their domicile is within a taxing school district.
Additionally, while the pay earned by a nonresident spouse of a service member might be exempt from state income tax, it may be taxable by the local municipal authority within which they reside.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Currently, there is no mandate to e-file Corporation, Pass-through, and Fiduciary returns.
Business Return General Information
Most businesses in Ohio are subject to the Commercial Activities Tax (CAT) with, depending on the circumstances, quarterly, semi-annual, and annual filing and payment deadlines. This tax is filed and remitted exclusively online through the Ohio Business Gateway.
Few corporations in Ohio are required to pay the corporation franchise tax. Most corporations have no filing requirement. The few exceptions are outlined in Ohio Rev. Code Section 5733.01 and include certain financial institutions and holding companies and their affiliates, certain insurance companies, and securitization companies. See here for more detailed information. Due to its limited applicability, TaxSlayer Pro does not include the Ohio corporate tax return.
Pass-through entities, such as S Corporations, Partnerships, or LLCs treated as an S Corporation or Partnership, are subject to a withholding tax and to an entity tax based upon each qualifying investor’s share of the qualifying pass-through entity’s profits apportioned to Ohio. There are exceptions, however. See the Form IT 1140 instructions for details.
Due Dates for Ohio Business Returns
Pass-through entities - April 15, or the 15th day of the fourth month after the end of the fiscal year.
Fiduciary - April 15, or same as IRS
Returns on Extension
An entity (pass-through or fiduciary) that receives an extension for filing its federal income tax return automatically receives an extension for filing the corresponding Ohio tax return to the same due date, provided that the federal extension due date is beyond the unextended due date for the corresponding Ohio return. An extension of time to file does not give the entity an extension of time to pay. To indicate that a Federal extension has been granted, in the main menu of the pass-through or fiduciary return select Heading Information > Federal Extension was granted?.
Deadlines for returns on extension:
- Pass-through entity returns can be extended five months beyond the due date, i.e., September 15.
- Fiduciary returns can be extended five and a half months beyond the due date, i.e., September 30.
Amended Business Returns
The IRS informs the Ohio DOT of all changes it makes to federal income tax returns. To avoid penalties, be sure the entity files its Ohio amended return within 60 days of the final determination of the federal change.
Pass-through entities - If the Federal return has changed and the change affects the entity's Ohio tax liability, then an amended return must be filed. There is no separate form for filing an amended return. To indicate that a return has been amended, from the main menu of the return select Heading Information > Amended.
Fiduciary - If the Federal return has changed and the change affects the trust or estate's Ohio tax liability, then an amended return must be filed. There is no separate form for filing an amended return. To indicate that a return has been amended, from the main menu of the return select Heading Information > Amended.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Original and Amended pass-through entity returns that are not e-filed should be mailed to:
Ohio Department of Taxation
PO Box 181140
Columbus, OH 43218-1140
Original and Amended fiduciary returns that are not e-filed should be mailed to:
Ohio Department of Taxation
PO Box 2619
Columbus, OH 43216-2619
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.