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Estimated Payments

Should I make estimated payments for tax year 2022?

If your income is subject to Ohio withholding, meaning there is money taken out of your paycheck for Ohio withholding, you generally do not need to make estimated payments. You should make estimated payments if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500.

Estimated payments are made quarterly according to the following schedule:

2022 Payment Due Dates:
1st Quarter -  April  18, 2022
2nd Quarter - June 15, 2022
3rd Quarter -  Sept. 15, 2022
4th Quarter -  Jan. 17, 2023

If you estimate that you will owe more than $500 in tax for 2022 (after subtracting your estimated withholding and credits), then you should make quarterly estimated payments. Quarterly estimated payments can be made electronically. If paying by check or money order, use the Ohio IT 1040ES and/or SD 100ES payment vouchers using the correct year. Joint filers should determine their combined estimated Ohio tax liability and make joint estimated payments.

To assist taxpayers in determining their estimated payments, a complete set of tax rates is available.

TIP: Instead of making estimated payments, you may increase your Ohio withholding by filing a revised Ohio IT 4 (Employer Withholding Exemption Certificate) with your employer.

If you do not make the required estimated payments or increase your withholding, you may be subject to an interest penalty for underpayment of estimated taxes. See the 2210 fill-in worksheet

See R.C. 5747.09.