Ohio Income Taxes and State Tax Forms

Ohio
"The Buckeye State"

Start Federal and Ohio State Tax Returns

Start Ohio State Tax Return Only

Where is my Ohio State Tax Refund?

Where is my Federal Tax Refund?

How to file an Ohio Tax Extension

How to file an Ohio Tax Amendment

Prepare and efile Your Ohio Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Ohio state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com (view the federal tax return filing requirements). You can prepare and efile as many state tax returns as you need for one price.

Ohio Income Tax Filing Deadline

The regular deadline to file an Ohio state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 Ohio State Tax Return	Due date for Ohio State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 Ohio State Tax Extension	Due date for Ohio extension requests and automatic extensions
October 15, 2013	2012 Ohio State Tax Return	Last day to efile a 2012 Ohio State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines here.

Find federal income tax return filing deadlines here.

Ohio State Tax Forms

All of the following Ohio state tax forms are supported by the efile.com software:

Form/Schedule	Description	Can I efile this form?
Form IT-1040	Income Tax Return (for Residents, Nonresidents, and Part-Year Residents)	efile It efile It efile It
Schedule A	Income Adjustments (Additions and Deductions)
Schedule B	Nonbusiness Credits
Schedule C	Ohio Resident Credit
Schedule D	Nonresident/Part-Year Resident Credit
Form IT-40P	Income Tax Payment Voucher
Form IT-1040ES	Individual Estimated Income Tax Vouchers
Form IT-2210	Interest Penalty on Underpayment of Estimated Tax
Form SD-40P	School District Income Tax Payment Voucher
Form SD-100	School District Income Tax Return
Form SD-100ES	School District Estimated Income Tax Voucher for Estates
Form 8453	Electronic Filing Individual Income Tax Declaration for an IRS e-file Return
CCA RFD	Application for Refund
CCA	City Tax Form
CCA EXE	Exemption Certificate
City of Columbus IR-22	Annual City Tax Return (for individuals who file with two cities or less)
City of Columbus IR-25	Annual City Tax Return (for individuals who file with more than two cities)
City of Columbus	Section A - Employment/Profit Tax
City of Toledo	Estimated Tax
City of Toledo	Income Tax Return
City of Toledo	Tax Return Sections A, B, C, and Y
Generic Municipality	Estimated Worksheet and Vouchers
Generic Municipality	Tax Return Form
Generic Municipality	Schedules C, E, O and Y
General Municipality	Schedule Y – Business Allocation Formula
RITA 10A	Application for Income Tax Refund
RITA EX	Declaration of Exemption
RITA	Direct Deposit/Debit
RITA Form 37	Individual Municipal Income Tax Return
RITA	Schedules J & K
Worksheet	Estimated Tax
Worksheet	Health Care Expenses

OH State Tax Forms that cannot be efiled

Form/Description	Instructions
Form IT-4	Ohio State Employees Withholding Exemption Certificate

OH Tax Extension

Extension Form	Ohio Extension Instructions	How to File
No form	Ohio honors federal tax extensions, and grants an additional 6 months to file a state tax return if you received a federal extension. Ohio does not have its own form for tax extensions, so you must get a federal extension to get an Ohio state extension. If you file on paper, you should attach a copy of your federal extension to your Ohio return. The extended deadline to file is October 15. This is not an extension of time to pay tax (certain military personnel may have an additional extension to file and pay). If you owe state tax, you must still pay the amount due by April 15 or you will owe penalties and interest on the unpaid amount. Use Ohio Form IT-40P to make extension payments.	Work with a TaxPro goPRO Form IT-40P

Extension Form

Ohio Extension Instructions

How to File

No form

Ohio honors federal tax extensions, and grants an additional 6 months to file a state tax return if you received a federal extension. Ohio does not have its own form for tax extensions, so you must get a federal extension to get an Ohio state extension. If you file on paper, you should attach a copy of your federal extension to your Ohio return. The extended deadline to file is October 15.

This is not an extension of time to pay tax (certain military personnel may have an additional extension to file and pay). If you owe state tax, you must still pay the amount due by April 15 or you will owe penalties and interest on the unpaid amount. Use Ohio Form IT-40P to make extension payments.

Work with a TaxPro

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Form IT-40P

Important Reminder! If you are efiling an Ohio tax extension, you may need to efile a federal tax extension as well.

OH Tax Amendment

Amendment Form	Ohio Amendment Instructions	How to File
Form IT-1040X	If you have already filed or efiled your state return and you need to make corrections, you can file an amended return. To prepare an amended Ohio tax return, fill out Form IT-1040X and mail it with any necessary attachments to the address on the form.	Work with a TaxPro goPRO

Important Reminder! If you are filing an Ohio tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Ohio Tax Forms (Print, Fill Out, and Mail)
Form IT-1040	Income Tax Return (for Residents, Nonresidents, and Part-Year Residents)	Work with a TaxPro goPRO
Schedule A	Income Adjustments (Additions and Deductions)
Schedule B	Nonbusiness Credits
Schedule C	Ohio Resident Credit
Schedule D	Nonresident/Part-Year Resident Credit
Form IT-40P	Income Tax Payment Voucher
Form IT-1040ES	Individual Estimated Income Tax Vouchers
Form IT-2210	Interest Penalty on Underpayment of Estimated Tax
Form SD-40P	School District Income Tax Payment Voucher
Form SD-100	School District Income Tax Return
Form SD-100ES	School District Estimated Income Tax Voucher for Estates
CCA RFD	Application for Refund
CCA	City Tax Form
CCA EXE	Exemption Certificate
City of Columbus IR-22	Annual City Tax Return (for individuals who file with two cities or less)
City of Columbus IR-25	Annual City Tax Return (for individuals who file with more than two cities)
City of Columbus	Section A - Employment/Profit Tax
City of Toledo	Estimated Tax
City of Toledo	Income Tax Return
City of Toledo	Tax Return Sections A, B, C, and Y
General Municipality	Estimated Worksheet and Vouchers
General Municipality	Tax Return Form
General Municipality	Schedules C, E, O and Y
General Municipality	Schedule Y – Business Allocation Formula
RITA 10A	Application for Income Tax Refund
RITA EX	Declaration of Exemption
RITA	Direct Deposit/Debit
RITA Form 37	Individual Municipal Income Tax Return
RITA	Schedules J & K
Worksheet	Estimated Tax
Worksheet	Health Care Expenses

Where's My Refund? - Check Your Ohio State Tax Refund Status

If you efile an Ohio state tax return, your refund will generally be processed in 1 week. It may take 6-8 weeks to process your refund if you filed your Ohio return on paper.

Check your Ohio state tax refund status online.

Ohio efile Error Codes

A list of all Ohio State efile Income Tax Return Error Reject Codes.

Ohio Tax Facts

OH Income Tax:

Ohio taxes all Individual income across several tax brackets at graduated tax rates:

0.587% for the first $5,200 of taxable income
$30.52 + 1.174% for incomes between $5,200 and $10,400
$91.57 + 2.348% for incomes between $10,400 and $15,650
$214.84 + 2.935% for incomes between $15,650 and $20,900
$68.93 + 3.521% for incomes between $20,900 and $41,700
$1,101 + 4.109% for incomes between 41,700 and $83,350
$2,812.70 + 4.695% for incomes between $83,350 and $104,250
$3,793.96 + 5.451% for incomes between $104,250 and $208,500
$9,476.63 + 5.925% for income above $208,500

The tax brackets amounts are adjusted annually for inflation.

Cities and school districts in Ohio levy additional local income taxes at various rates.

OH Sales Tax:

Ohio has a state sales tax rate of 5.5%. Counties and regional transit authorities also levy additional local sales taxes.

More information on Ohio Sales Tax

OH Personal Property Tax:

In Ohio, real estate and other personal property is taxed locally.

Odd Tax Fact:

Since 1953, Ohio has administered a horse racing tax. This tax is applied to both pari-mutuel and “exotic” wagering on horse races.

The tax's base of the tax depends on the following factors:

The amount wagered on all pari-mutuel racing each day
The amount wagered on exotic bets each day
The total amount wagered at each horse race meeting of a permit holder

The current pari-mutuel wager rates are as follows:

First $200,000: 1.0%
Next 100,000: 2.0 %
Next 100,000: 3.0 %
Over 400,000: 4.0 %

In addition to the pari-mutuel wagering tax, a 3.5% tax applies to daily wagering on results other win, place, and show. This type of exotic wagering includes daily double, perfecta, quinella, and trifecta.

The current horse race meeting rates are as follows:

Less than $5 million: 0.10%
$5 million or more: 0.15%

OH State Tax Agency:

For more information, you can visit the website of The Ohio Department of Taxation.