Individual FAQs - Estimates
As with both the Federal Income Tax and Ohio’s Individual Income Tax, the Municipal Income Tax may require taxpayers to make estimated payments during each tax year. Estimated payments may be required if you have taxable income in an Ohio municipality that is not subject to withholding, if you have business income in an Ohio municipality, and/or if you owe residence tax to the municipality where you reside.
Beginning with tax year 2016, Ohio law requires you to make estimated municipal income tax payments if you will owe $200.00 or more to an Ohio municipality. To determine whether your municipality required estimated tax payments for tax years prior to 2016, please visit the RITA Municipalities page, click on your municipality and review the Special Notes section for those tax years.
For Tax Year 2018 through 2021, estimated payments are due quarterly (COVID-19 related extended due dates are as noted below):
1st Quarter - April 15th *
2nd Quarter - June 15th
3rd Quarter - September 15th
4th Quarter - January 15th
For Tax Year 2021 the due date for the 1st quarter estimate has not changed and is April 15th.
For Tax Year 2020 the due dates for the 1st and 2nd Quarter estimates have been extended to July 15, 2020.
For Tax Years 2017 and 2016
, estimated payments are due quarterly as follows:1st Quarter - April 15th *
2nd Quarter - June 15th
3rd Quarter - September 15th
4th Quarter - December 15th
View
Municipal Income Tax Changes for more information.* This date usually coincides with the annual income tax return filing deadline, and may change from year to year if the filing deadline is extended due to weekends and/or a legal holiday.
You are required to make estimated payments if your estimated tax liability for the year (after credits and withholding, if any) is $200 or more.