The Ohio Department of Taxation announced on March 27, 2020 that Ohio will be following the federal government and IRS in extending the deadline to file and pay state income tax. Please refer to our prior post for more information on the federal deadline change.

The Ohio deadline for state income taxes is now July 15, 2020, rather than April 15. This extension is intended to help taxpayers deal with the economic impact of COVID-19 and the public safety measures that have been adopted.

Penalties and interest

Ohio will waive penalties on applicable tax payments if they are made by July 15, 2020, and there will be no interest charges on such payments

Applicability

The filing extension, and waiver of penalty and interest, will be available to taxpayers filing for the following taxes:

  • Ohio individual income tax,
  • school district income tax,
  • pass-through entity tax,
  • and those taxpayers that have opted in to have the commissioner administer the municipal net profit tax through the state‚Äôs centralized filing system.

Individuals, estates, trusts and certain businesses making quarterly estimated income tax payments have also been granted additional time to file and pay without penalty or interest. The first and second quarterly payments, normally scheduled for April 15 and June 15 for most taxpayers, have both been extended to July 15.

The Ohio Department of Taxation is expected to issue more detailed guidelines in the coming days.

Information about COVID-19 and its impact on local, state and federal levels is changing rapidly. This article may not reflect updates to news, executive orders, legislation and regulations made after its publication date. Visit our COVID-19 resource page to find the most current information.