When Does Ohio Accept Tax Returns?
Get clear insights into Ohio's state income tax submission cycle, including initial filing, managing timelines, and making necessary adjustments.
Understanding Ohio’s tax system is essential for residents. This guide provides a clear overview of when Ohio accepts tax returns, key deadlines, extension procedures, and how to amend a previously filed return.
Ohio’s Tax Filing Acceptance Period
The Ohio Department of Taxation (ODT) begins accepting state income tax returns around the same time the Internal Revenue Service (IRS) opens its federal tax season. For the 2025 tax season, both the IRS and the ODT announced they would begin accepting returns on January 27, 2025.
Attempting to file electronically before this date is not possible, as the systems are not yet configured to receive returns. If a paper return is mailed too early, it may be held by the ODT or returned to the sender, causing processing delays. Taxpayers should await the official announcement from the Ohio Department of Taxation regarding the opening date for each tax season.
Ohio Tax Return Deadlines
The deadline for filing Ohio individual income tax returns is April 15. If this date falls on a weekend or legal holiday, the deadline shifts to the next business day. This deadline applies to filing the return (Ohio IT 1040) and remitting any tax due.
Individuals whose income is not subject to sufficient withholding must make estimated tax payments throughout the year. These quarterly payments are due on April 15, June 15, September 15, and January 15 of the following year. Failing to make or underpaying estimated payments can result in penalties and interest charges.
How to Request an Ohio Filing Extension
Ohio grants an automatic extension to file an individual income tax return if a taxpayer has filed for a federal extension with the IRS using Form 4868. No separate Ohio-specific form is required to request an extension of time to file. Taxpayers simply need to indicate on their Ohio IT 1040 that a federal extension was filed.
An extension to file is not an extension to pay. Any state income tax owed must still be paid by the original April 15 deadline to avoid penalties and interest. Payments can be made electronically through the Ohio Department of Taxation’s OH|TAX eServices or the Ohio Business Gateway. Alternatively, payments can be mailed with the Ohio Universal Payment Coupon (OUPC).
Filing an Amended Ohio Tax Return
If an error or omission is discovered on a previously filed Ohio income tax return, an amended return must be filed to correct the information. For tax years 2015 and later, taxpayers amend their Ohio IT 1040 by checking a designated box on a new IT 1040 form. For tax years prior to 2016, Form IT 1040X was used.
When filing an amended return, taxpayers should include an explanation of the corrections and any supporting documentation. While some amended returns can be filed electronically through OH|TAX eServices, paper filing may be necessary in certain situations. An amended return seeking a refund must be filed within four years from the date the original return was filed or the tax was paid, whichever is later.