Ohio Income Taxes and OH State Tax Forms

efile Ohio tax return
Ohio
"The Buckeye State"

eFile.com makes it easy for you to e-file your IRS and Ohio State Tax Return (e.g resident, nonresident, or part-year resident returns). However, the IRS and the respective State Tax Agencies require you to e-file a Federal Income Tax Return at the same time you e-file a State Tax Return. This is not an eFile.com policy but an IRS and State Agency policy. Thus, technically you cannot e-File anywhere - not just eFile.com - an Ohio Tax Return without also e-filing the associated IRS Tax Return. But there is good news, please read on.

Ohio State Income Tax Return forms for Tax Year 2019 (Jan. 1 - Dec. 31, 2019) can be e-Filed in conjunction with an IRS Income Tax Return until October 15, 2020. In January 2020, you can e-File Tax Year 2019. Detailed instructions on how you can only prepare and mail in - not eFile - an Ohio 2018 Tax Return - here via eFile.com. However, you must download/print and sign the forms and mail them to the Tax Agency.

Function
Description
Where Is Your Ohio Tax Refund Money?
Step 1: Sign into your eFile.com account and check acceptance by the Tax Agency.
Step 2: Check your Ohio Tax Refund Status.
Where is Your IRS Refund?
Step 1: Sign into your eFile.com account and check acceptance by the IRS.
Step 2: Check your IRS Tax Refund Status.
Ohio Income Tax Extension
Ohio Income Tax Amendment
How to correct a rejected Tax Return
If your OH Tax Return was rejected by the OH Tax Agency - not eFile.com - instructions on how to correct a rejected Ohio Tax Return.
Ohio, IRS Late Filing, Tax Payment Penalties

1. Late Filing Penalty: For each month your tax return is filed after the April 15 deadline, you are charged a $50 late filing penalty or 10% of your taxes owed (whichever amount is greater). The penalty can go up to a $500 maximum
2. Late Payment Penalty: For each month your taxes due are paid after the April 15 deadline, your amount is doubled (your unpaid tax plus interest). The interest rate on your unpaid tax is 3%.
You may qualify for an offer in compromise with your state tax agency and Authority General for a claim less than your taxes owed (not including penalties or interest) if you have at least one of these situations:

  • Economic hardship (including innocent spouse)
  • Doubt of Collectibilty
  • Substantial probability that the claim (if collected) would be sent back to you as a refund under the respective agencies' statutes, rules or regulations (only in limited instances)
3. IRS Penalties: Calculate and Estimate your potential IRS Income Tax Return Penalties.

 

Start Federal and Ohio Tax Returns

2020 Ohio Income Tax Filing Deadlines by Tax Year

The majority of deadlines listed here are for Tax Year 2019. Some apply to upcoming Tax Years and some are IRS or Federal deadlines.

Deadline
Type
Description
April 15, 2020
Tax Year 2019
Income Tax Return
Prepare and e-File an IRS (Due Date April 15, 2019) and Ohio State Income Tax Return (Due Date April 15, 2019) until October 15, 2019. - eFileIT*
Expires:
April 15, 2020
2019 Income Tax Extension
October 15, 2020
Tax Year 2019
Income Tax Return after the April 15, 2020 Ohio Tax Extension
Last day to e-File a 2018 Ohio State Income Tax Return for Tax Extension Filers and late eFilers. You can only e-File (to file by paper see below) Ohio Income Tax Return together with an IRS Tax Return. eFileIT*
October 15, 2020 via mail-in Forms.
Forms incl. Mailing Address are listed below.
Tax Year 2019
Income Tax Return after the April 15, 2020 Ohio Tax Extension
Deadline for taxpayers who got an OH Tax Extension to file their OH Income Tax Return by mail-in Forms - the Forms incl. mailing addresses are listed below - is October 15, 2020. (Optionally, the eFileIT* deadline is Oct. 15, 2020). Instructions on how to only - without the IRS return - prepare and file an Ohio State Income Tax Return on eFile.com.
Tax Amendment for all Tax Years
IRS Due Dates
IRS Tax Return, Extension, Amendment Deadlines
2020, 2021, etc.
Other State Tax Return, Extension, Amendment Deadlines
Select respective State Tax Return Deadlines.
2020, 2021, etc.
IRS Federal Income Tax Return, Amendment, Extension Deadlines
April 15, 2023
2019 Ohio Income Tax Return Refund.
IRS Tax Return Refund Claim Deadline
The last day to file - you will not face late filing penalties - and claim your 2019 Ohio Income Tax Return Refund. This deadline does not apply if you owe 2019 Income Taxes.

E-File These 2019 Ohio State Tax Forms

Prepare and efile these state forms for 2019 in conjunction with your federal and state income tax return. As you proceed through the tax interview on eFile.com, the application will select the correct state forms for you. You can also select tax forms individually. All these forms will then be e-filed by you to the state tax agency. Instructions on how to only prepare a state income tax return.

Form/Schedule
Description
efileIT Now*
Form IT NRC
Nonresident Credit Calculation
Form IT 40P
Income Tax Payment Voucher
Form IT 1040
Income Tax Return (for Residents, Nonresidents, and Part-Year Residents)
Form SD 100
School District Tax Return
Form SD100ES
School District Estimated Income Tax Voucher for Estates
Healthcare Expenses Worksheet
Unreimbursed Healthcare Expenses Worksheet for Ohio Schedule A, Line 34
LS WKS
Lump Sum Worksheet
Schedule IT BUS
Business Income
Determines your paycheck OH Tax Withholding amount per employer.
Step 1: Complete and submit to your employer(s).
Step 2: Estimate, Calculate your IRS Tax Withholding now.
Not filed with the State. Submit to Employer only.

* Due to IRS and State Tax Agency tax data sharing and validation requirements, you can only e-file a State Income Tax Return while also e-filing a Federal Income Tax Return. This is not an eFile.com created policy, but all online tax web sites have to adhere to this IRS/state issued tax data sharing policy. You can however prepare all 44 State Income Tax Returns on eFile.com if you have already e-Filed or filed your IRS return. Instructions on how you can ONLY prepare and file State Income Tax Return(s). Only on eFile.com can you prepare, file or e-file unlimited State Tax Returns for one low price and not pay for each State return like you would do on H&R Block® vs. TurboTax®. Dare to Compare Now

Important: After Oct. 15, 2020 you can complete and sign tax forms online here on eFile, before you download, print and mail them to the state tax agency.

How To Receive an Ohio Tax Extension

For Tax Year 2019 you can e-File an IRS Tax Extension by April 15, 2020 for free on eFile.com (instructions on whether you should consider a Tax Extension or not). 

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. 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, 2020 or you will owe penalties and interest on the unpaid amount. Complete Ohio Form IT 40P to make extension payments.

If you file your federal extension on paper, you should attach to the Ohio income tax return either a copy of your extension, your extension confirmation number, or a printed copy of the federal acknowledgment.

Instructions on how to eFile an IRS tax extension for free on eFile.com by April 15, 2019.

The extended IRS/Ohio eFile deadline is Oct. 15, 2020 - eFileIT* now. If you plan to file or mail-in an Ohio tax return on paper - the Forms and Mailing Address are below - your due date is Oct. 15, 2020. 

2018 Tax Year Ohio Income Tax Forms

Ohio state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Ohio Department of Revenue.  

Form/Schedule
Description
Nonresident Credit Calculation
Income Tax Payment Voucher
Income Tax Return (for Residents, Nonresidents, and Part-Year Residents)
School District Tax Return
School District Estimated Income Tax Voucher for Estates
Unreimbursed Healthcare Expenses Worksheet for Ohio Schedule A, Line 34
Lump Sum Worksheet
Business Income 
Tax Amendment

2017 Tax Year Ohio Tax Forms

Ohio state tax forms for previous Tax Years cannot be prepared and e-filed during the current tax season. You will need to print, fill out, and mail the forms to the Ohio Department of Revenue.

Form/Schedule
Description
Affidavit of Non-Ohio Residency/Domicile for the Tax Year 2017
Income Allocation and Apportionment for Calculating the Nonresident Credit
Income Tax Payment Voucher
Income Tax Return (for Residents, Nonresidents, and Part-Year Residents)
School District Tax Return
School District Estimated Income Tax Voucher for Estates
Lump Sum Worksheet
Business Income 
Tax Amendment

Ohio Tax Facts, Information

Ohio Tax Information and Contacts

OH Tax Type
Description
Ohio has a state sales tax rate of 5.75%. Cities, counties and regional transit authorities also levy additional local sales taxes.
Sales Tax Holiday
From August 7-9, 2020
  • Back to school: qualified clothing-$75 or less per item
  • Back to school: school supplies-$20 or less per item
  • Back to school: school-instructional material-$20 or less per item
Ohio Tax Facts

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%
Ohio Tax Payment Options
Ohio State Tax Agency Contacts
For Mailing Addresses and other contact information contact the Ohio Dep. of Revenue.

 

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