E-filing Ohio Taxes & Ohio Tax Questions

With an annual tax revenue exceeding $26.4 billion, Ohio is above the national median. Residents, partial-year residents, and nonresidents earning money in the state must file Ohio income tax returns. Taxpayers use Form IT-1040, the Ohio Individual Income Tax Return, regardless of whether they itemize deductions or not.

Individuals must file state income tax returns if they live in Ohio for any part of the year or earn money from Ohio sources, such as wages, property income, sports betting, or the lottery.

It's not necessary for taxpayers to file an Ohio return if they live in Indiana, Kentucky, West Virginia, Michigan, or Pennsylvania and their sole income from Ohio is from wages. For additional information about who must file state returns, access the Ohio Department of Taxation's website here.

Ohio income tax rates are progressive. Tax brackets are 0% (for the first $26,050 of taxable income), 2.75% (on income between $26,051 and $100,000), and 3.5% (on income over $100,000).

Individual income tax forms must be mailed or electronically filed with E-file.com on the same day federal taxes are due. Extended returns are due by October 15.

Ohio does not have an extension tax form. Taxpayers who need more time to file must obtain a federal tax extension. An extension of time to file is automatically granted since there is no state request form. However, extended returns must be mailed with a copy of the federal extension by October 15 to the applicable address in the first section.

The extension does not grant more time to pay. If tax is due but more time is needed to file a state tax return, mail the payment (by April 15) to the Department of Taxation with an IT-40P payment coupon at this address:

PO Box 182131
Columbus, OH 43218-2131

You can also pay online through the Ohio eServices portal at https://myportal.tax.ohio.gov/tap/_/.

To amend a return after discovering an error on a previously filed form, use Form IT 1040X. If you're mailing a return with a payment, mail to the Department of Taxation at:
PO Box 2057
Columbus, OH 43270-2057

If you're mailing the return without a payment, use address:
PO Box 2679
Columbus, OH 43270-2679

If You are not Withholding OH Taxes

Taxpayers who are self-employed or do not have adequate taxes withheld from their income may have to pay estimated quarterly taxes. Use the Ohio Universal Payment Coupon (OUPC) if paying by check or money order. Taxpayers can also submit payments electronically.

Tracking Returns Or Refunds.

To check on a refund, visit www.tax.ohio.gov/Individual.aspx. Click "Check Your Refund Status." For all other amendment, refund and return inquiries, call 800-282-1780.

Failure to File Ohio Taxes

For failure to file a return, the penalty is the greatest of 5% of the amount due or $50 per month until the amount is paid, up to a maximum of 50% of the tax due, or $500. If taxpayers file on time but do not pay tax due, they are charged interest at 3% of the tax due per month until it is paid.

 

Frequently Asked Questions

When can I expect my tax refund?
For electronic filers, returns are generally processed within two to three business days of receipt; you can expect to receive payment within 15 business days. Paper filings can take weeks to appear in the system.

Do school districts have an income tax?
Some Ohio school districts have income taxes. If you live in such a district, you might need to file the Form SD 100 with your state tax return.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.