Return and Payment Due Dates
Note: If a due date falls on a weekend or holiday, the due date is the next business day. For example: the April 2021 sales tax return, which is normally due on May 23rd, is due May 24th, 2021 since the 23rd falls on Sunday.
Alcoholic Beverage
| Alc 83 OH Beer - Monthly |
The 10th day of the following month. |
| Alc 83 OH Beer - Quarterly |
1st quarter - April 10th
2nd quarter - July 10th
3rd quarter - October 10th
4th quarter - January 10th |
| Alc 83 A1C OH Beer - Annual |
January 10th |
| Alc 84 OH Beer - Advance Payment - Monthly |
The 18th of the month |
| Alc 36 OH Wine - Monthly |
The 18th day of the following month. |
| Alc 37 OH Wine - Annual |
January 18th |
| Alc 200 Cuyahoga Beer - Monthly |
The last day of the following month. |
| Alc 210 Cuyahoga Wine - Monthly |
The last day of the following month. |
| Alc 210 Cuyahoga Wine - Annual |
January 31st |
Commercial Activity Tax (CAT)
| CAT 12 - Annual |
May 10th |
| CAT Q - Quarterly |
1st quarter - May 10th
2nd quarter - August 10th
3rd quarter - November 10th
4th quarter - February 10th |
Employer and School District Withholding
IT 501 - Quarterly
SD 101 - Quarterly
IT 942 - Quarterly |
1st quarter - April 30th
2nd quarter - July 31st
3rd quarter - October 31st
4th quarter - January 31st |
IT 501 - Monthly
SD 101 - Monthly |
The 15th day of the following month |
| IT 501 - Partial Weekly |
see attachment |
IT 941 - Annually
SD 141- Annually
IT 942 - 4th Quarter/Annual |
January 31st |
IT 3 - Annually
W2/1099R - Annually |
January 31st |
Financial Institutions Tax (FIT)
| FIT 10 - Annual |
October 15th |
| FIT ES |
1st Est. Payment - January 31st
2nd Est. Payment - March 31st
3rd Est. Payment - May 31st |
Gross Casino Revenue Tax
| Daily |
By noon the following day. |
Horse Racing
| Daily |
By noon the following day. |
Income - Municipal Income Tax for Electric Light Companies and Telephone Companies
| Annual Return |
April 15th |
| Quarterly Estimated Payments |
1st Est. Payment - April 15th
2nd Est. Payment - June 15th
3rd Est. Payment - September 15th
4th Est. Payment - December 15th |
Individual Income, School District Income, Pass-Through Entity and Fiduciary Income
IT 1040 – Annual
SD 100 – Annual |
2021: April 18, 2022 |
IT 1041 – Annual
IT 4708 – Annual |
2021: April 18, 2022 |
| IT 1140 – Annual |
The 15th day of the fourth month following the close of the entity’s tax year. |
|
Calendar Year Filers:
IT 1040ES
SD 100ES
IT 1041 UPC
IT 4708 UPC
|
1st Est. Payment 2022: April 18, 2022
2nd Est. Payment 2022: June 15, 2022
3rd Est. Payment 2022: September 15, 2022
4th Est. Payment 2022: January 17, 2023 |
Calendar Year Filers:
IT 1140 UPC |
1st Est. Payment 2022: April 18, 2022
2nd Est. Payment 2022: July 15, 2022
3rd Est. Payment 2022: October 17, 2022
4th Est. Payment 2022: January 17, 2023 |
International Fuel Tax (IFTA)
| Quarterly |
1st quarter - April 30th
2nd quarter - July 31st
3rd quarter - October 31st
4th quarter - January 31st |
Kilowatt-Hour Tax
KWH 2 - Monthly
KWH 4 - Monthly |
The 20th day of the following month. |
Motor Fuel Tax
| Monthly |
The last day of the following month. |
Municipal Net Profit Tax
| MNP 10 - Annual |
Original Deadline: The 15th day of the fourth (4th) month following the end of the taxable year
Deadline with Granted Extension: The 15th day of the tenth (10th) month following the end of the taxable year
If due date for the 2019 MNP 10 falls between April 15, 2020 and June 15, 2020, the deadline has been extended to July 15, 2020.
|
| MNP ES - Quarterly |
1st Quarter - The 15th day of fourth (4th) taxable month
2nd Quarter - The 15th day of the sixth (6th) taxable month
3rd Quarter - The 15th day of ninth (9th) taxable month
4th Quarter - The 15th day of twelfth (12th) taxable month
If due date falls between April 15, 2020 and June 15, 2020, the deadline has been extended to July 15, 2020. |
Natural Gas Distribution (Mcf Tax)
| MCF 2 - Quarterly |
1st quarter - May 20th
2nd quarter - August 20th
3rd quarter - November 20th
4th quarter - February 20th |
Petroleum Activity Tax (PAT)
| Quarterly |
1st quarter - May 10th
2nd quarter - August 10th
3rd quarter - November 10th
4th quarter - February 10th |
Public Utility Excise
| U-GR NG Qrtly - Quarterly |
1st quarter - May 15th
2nd quarter - August 14th
3rd quarter - November 14th
4th quarter - February 14th
|
| U-GR NG Annual - Annual |
February 14th (return period January 1 - December 31) |
U-GR PL - Annual
U-GR Htg-WT-WW - Annual |
Due August 1st (return period May 1st - April 30th) |
| Estimated Payments |
1st Est. Payment - October 15th
2nd Est. Payment - March 1st
3rd Est. Payment - June 1st |
Public Utility Property
Replacement Tire Fee
| TR 2 - Monthly |
The 20th day of the following month |
| TR 2 - Quarterly |
1st quarter - April 20th
2nd quarter - July 20th
3rd quarter - October 20th
4th quarter - January 20th |
Resort
| RA 10 - Semi-Annual |
July 31st (return period January 1st through June 30th)
January 31st (return period July 1st through December 31st) |
Sales & Use
| UST - Monthly |
The 23rd day of the following month |
| UST - Semi-Annual |
July 23rd (return period January 1st through June 30th)
January 23rd (return period July 1st through December 31st) |
| UUT - Monthly |
The 23rd day of the following month |
| UUT - Quarterly |
1st quarter - April 23rd
2nd quarter - July 23rd
3rd quarter - October 23rd
4th quarter - January 23rd |
Severance
| Quarterly |
1st quarter - May 15th
2nd quarter - August 15th
3rd quarter - November 15th
4th quarter - February 15th |
| Annual |
February 15th |
Tobacco (Including Vapor Products)
| Cigarette & MSA |
Monthly |
The last day of the following month. |
Other Tobacco Products (OTP)
& Vapor Products |
Monthly |
The 23rd day of the following month. |
