2025 Ohio State Tax Deadlines
Ohio Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within Ohio, you might be required to file Ohio State taxes. Ohio maintains a simplified three-bracket tax system with rates of 0%, 2.75%, and 3.5%, making it one of the more taxpayer-friendly states for income tax planning. This comprehensive guide outlines the key tax deadlines and considerations applicable to Ohio in 2025.
Ohio business tax deadlines for 2025
Commercial Activity Tax deadlines and requirements
Ohio C Corporations and most businesses must understand the Commercial Activity Tax (CAT) instead of the traditional Corporate income tax.
Businesses with gross receipts exceeding $6 million must file and pay the Commercial Activity Tax by May 10, 2026.
Key CAT filing requirements include:
- File electronically through the Ohio Business Gateway
- Quarterly filing schedule for larger businesses
- Annual minimum tax of $150 for eligible businesses
- 0.26% tax rate on gross receipts over $1 million exclusion
Extension to file the Commercial Activity Tax in Ohio for 2025
Ohio does not grant extensions for filing Commercial Activity Tax returns. The original due dates require completion of all CAT payments and filings to avoid penalties and interest charges.
Pass-through entities deadlines
Ohio S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Ohio by April 15, 2026.
Required forms include:
- Form IT 1041 – Fiduciary Income Tax Return
- Form IT 4708 – Pass-Through Entity Tax Return
- Form IT 4738 – Annual Return
- Form IT 1140 – Ohio Entity Level Income Tax Return for pass-through entities with non-resident owners.
Extension to file S Corporations and Partnerships taxes in Ohio for 2025
The Extension Deadline for Ohio pass-through entity returns is October 15, 2026. Ohio automatically grants extensions if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Ohio Individual tax considerations for 2025
Filing requirements and income thresholds
Ohio Individuals must file a State income tax return if they are residents or part-year residents with taxable income, or nonresidents with Ohio-source income.
The 2025 Ohio tax brackets are as follows:
- 0% tax rate – Income up to $26,050
- 2.75% tax rate – Income from $26,051 to $100,000
- 3.5% tax rate – Income over $100,000
Estimated tax deadline for Ohio 2025
Estimated tax payments are due on these dates:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Ohio estimated income tax payments during 2025 if you expect to owe more than $500 in tax after withholding and credits. Use Form IT-1040ES to calculate and submit quarterly payments.
Individual tax deadline for Ohio 2025
You must file and pay Individual Income Taxes in Ohio by April 15, 2026. Ohio offers free electronic filing through its online portal for qualifying taxpayers.
Available forms include Form IT-1040 for Residents, Form IT-1040EZ for Short Form Residents, and Form IT-1040NR for Nonresidents.
Extension to file taxes in Ohio for 2025
The Extension Deadline is October 15, 2026, to file your Ohio Individual Income tax return. Ohio automatically grants a six-month extension on filing personal income taxes if a federal extension is filed using Federal Form 4868. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Ohio tax professionals need to know
Several key considerations make Ohio's tax landscape unique for 2025. Ohio eliminated the traditional Corporate income tax and instead uses the Commercial Activity Tax system, which applies to gross receipts rather than net income. The significant increase in the CAT exemption thresholds to $6 million means approximately 90% of Ohio businesses will no longer be subject to this tax.
Reciprocal State agreements
Ohio has reciprocal agreements with five neighboring states for income tax purposes, including Indiana, Kentucky, West Virginia, Michigan, and Pennsylvania. Residents of these states who only receive wages from Ohio sources typically don't need to file Ohio income tax returns, and vice versa.
Municipal income tax considerations
Most Ohio cities and villages impose their municipal income tax, with rates ranging from 0.5% to 3%. This creates additional filing obligations for residents and businesses operating in multiple jurisdictions. Use Ohio's tax planning resources to navigate these complex requirements.
Ohio's unique tax features for 2025
School district income tax
Ohio allows school districts to implement their income tax, separate from municipal taxes. This creates a complex web of local tax obligations that vary significantly from one location to another. Taxpayers should verify their specific school district requirements using Ohio's online search tools.
Farmer-specific provisions
Ohio provides special tax treatment for farmers whose agricultural income represents at least two-thirds of their total gross income. These taxpayers may pay estimated tax at any time on or before January 15, 2026, or file their return by March 1, 2026, and pay the total tax at that time without making estimated payments.
Business income deduction
Ohio offers a significant business income deduction for qualifying business income. The first $250,000 of business income is entirely exempt from State income tax, with the remaining income taxed at a flat 3% rate after this deduction.
Retirement income benefits
Ohio does not tax Social Security benefits and provides favorable treatment for other retirement income through various credits and deductions. Military retirement pay receives particularly generous treatment, with most military retirement income exempt from State taxation.
Ohio tax compliance best practices
Ohio's electronic filing requirements continue to expand, with mandatory e-filing now applicable to most business entities. The State operates the Ohio Business Gateway for business tax filings and offers multiple online options for Individual taxpayers. Utilizing these tax-saving strategies can streamline compliance and reduce processing times.
The Ohio Department of Taxation maintains comprehensive resources and frequently updated guidance on tax law changes. Taxpayers should regularly check for updates, especially regarding local tax requirements and CAT threshold adjustments. Using automated tax planning tools can help ensure compliance with Ohio's complex multi-jurisdictional requirements.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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