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Ohio’s COVID-19 Tax Relief

Ohio’s Filing and Payment Extensions
On March 27, 2020, Governor Mike DeWine signed Amended Substitute House Bill 197 extending the deadline to file and pay the state income tax without interest or penalty.  The extension is available to those filing the Ohio individual income tax, school district income tax, pass-through entity and fiduciary income tax, and also extends to municipal net profit taxpayers that have opted-in to the state’s centralized filing system. Returns, payments and estimated payments with due dates from April 15, 2020 through June 15, 2020, including fiscal year filers, are extended without interest or penalty to July 15, 2020. Click here to view the tax alert.

All other tax return filings and payment due dates remain unchanged. Please see our due dates table for more information.

  1. News Release
  2. Am. Sub. H.B. 197 (Tax related Sections: 22, 28, and 29)
  3. Journal Entries - Issued March 27, 2020
  4. Contact Us
  5. Filing Season Central
  6. Ohio Department of Health / Coronavirus
  7. IRS Coronavirus Update
  8. FAQs

    The Coronavirus Aid, Relief, and Economic Security (CARES) Act recently passed by Congress provides federal assistance to small businesses, including forgivable Paycheck Protection Program (PPP) loans. The amount of a PPP loan and any amount of the loan that is forgiven under the CARES Act is excluded from a taxpayer’s gross receipts for purposes of the CAT.

    The principal amount received by a person on account of any transaction properly characterized as a loan to a person is excluded from gross receipts under R.C. 5751.01(F)(2)(e). Additionally, forgiven debt is generally included in gross receipts for CAT. However, uncodified section 36 of Am. Sub. H.B. 481 of the 133rd General Assembly excludes from gross receipts amounts of forgiven indebtedness excluded from a taxpayer’s gross income for federal income tax purposes pursuant to section 1106(i) of the CARES Act.

    No. EIDL advance grants of up to $10,000 authorized by the CARES Act are not excluded from gross receipts under uncodified section 36 of Am. Sub. H.B. 481. That exclusion only applies to amounts excluded from gross income under section 1106(i) of the CARES Act, which only excludes loans extended and forgiven under the Paycheck Protection Program. No provision in R.C. 5751.01(F)(2) excludes the EIDL advance grants from gross receipts.

    Yes. The employee retention tax credits authorized by the CARES Act are excluded from gross receipts under R.C. 5751.01(F)(2)(m), which excludes tax refunds and other tax benefit recoveries. CAT information release 2005-17 describes this exclusion further and indicates that “other tax benefit recoveries” includes refundable tax credits available to the taxpayer.

    The CARES Act established the Coronavirus Relief Fund which some local governments have used to establish grant programs to support businesses. The receipt of such a grant by a business is not excluded from gross receipts for the CAT. If the local government extends a loan to a business using these funds (and the loan was not forgiven), the amount of the loan is excluded from gross receipts for the CAT under R.C. 5751.01(F)(2)(e).

    No. Provider Relief Fund payments are not excluded from a taxpayer’s gross receipts for purposes of the CAT. However, if the health care provider is a nonprofit organization as that term is defined in Ohio Administrative Code 5703-29-10, that nonprofit organization is an excluded person under R.C. 5751.01(E)(8) and therefore not subject to CAT.

    The municipal net profit tax return for taxable year 2019 and associated tax payment due April 15, May 15, or June 15, 2020 are now extended to July 15, 2020. With respect to these filings, no interest will accrue, and no late filing or late payment penalties will apply.

    Additionally, any municipal net profit tax declaration of estimated taxes and estimated payments due April 15, May 15, or June 15, 2020 are now extended to July 15, 2020.

    No request for extension is required to be filed in order to receive this additional time to file and pay. The usual extension rules apply in order to extend the tax return due date beyond July 15, 2020. For more information on this topic, please see What if I am unable to file my 2019 municipal net profit tax return by July 15, 2020? (FAQ 3).

     

    Those taxpayers who have opted for the state-administered municipal net profit tax have been granted additional time to file and pay without penalty or interest. The due date for filing any declaration of estimated taxes and making any estimated payment pursuant to R.C. 718.88 have been extended from April 15, May 15, and June 15 to July 15.

     

    A taxpayer may request a 6-month extension of time to file. The extension will be granted if it is received by the commissioner on or before the due date of the annual return or if the taxpayer has requested an extension for filing the federal income tax return. Please note, this is an extension of time to file and is not an extension of time to pay. The 6-month extension will run from the original due date of the return, not from the extended due date explained above.

     

    The tax commissioner administers the municipal net profit tax only for those taxpayers that have opted in for state administration of the tax. For guidance on filing and payment deadlines for those taxpayers that have not opted in with the state, please contact the municipal corporation's tax administrator. Contact information for the municipal corporations can be found here: Municipal Income Tax Forms

     

    No. Taxpayers have until the first day of the third month of their taxable year to opt in for that taxable year.

    Pursuant to R.C. 5747.08(G) and Section 28 of Am. Sub. H.B. 197, the deadline to file Ohio individual income (IT 1040), school district income (SD 100), pass-through entity composite (IT 4708), and fiduciary income (IT 1041) tax returns is extended from April 15, 2020 to July 15, 2020 in conjunction with the IRS deadline for federal income tax returns.

    The deadline to file the Ohio pass-through entity withholding return (IT 1140) is extended to July 15, 2020 for any entity whose unextended due date is between April 15, 2020 and June 15, 2020.

    As with the IRS extension, Ohio will be waiving interest and penalties on tax due payments made during the extension.

    Individuals, estates, trusts, and pass-through entities with estimated payments due between April 15, 2020 and June 15, 2020 will have until July 15, 2020 to make those estimated payments. This includes the 2020 first and second quarterly estimated payments. Please see FAQ “How should I pay my first and second quarter 2020 estimated income/school district tax payments?” or “How should an entity or trust pay its first and second quarter 2020 estimated pass through entity and fiduciary tax payments?” for more information.

    Pursuant to Am. Sub. H.B. 197 of the 133rd Ohio General Assembly, Ohio is in conformity with federal income tax law as it existed on March 27, 2020. This includes the CARES Act (H.R. 748) and its applicability to Ohio’s income taxes.

    For more information on Ohio conformity, please see the Department’s Conformity Updates page.

    The IRS considers unemployment compensation taxable income; it is included in your federal adjusted gross income (FAGI) on your federal 1040. Because Ohio’s income tax begins with federal adjusted gross income, your unemployment compensation is also taxable to Ohio on your IT 1040 return. Additionally, if you live in a traditional tax base school district, your unemployment compensation is also subject to school district income tax on your SD 100 return.

    Please note: If your unemployment compensation payments do not reflect Ohio income tax withheld, you may need to make Ohio income and school district income tax estimated payments (using form IT 1040ES for Ohio income tax and SD 100ES for school district income tax) to avoid a balance due when you file your 2020 Ohio IT 1040 and SD 100 returns. Ohio income and school district income tax estimated payments for the first and second quarter of 2020 are due on July 15, 2020.  Additionally, if you do not make estimated payments, you may owe an interest penalty for underpayment of estimated taxes (see form IT/SD 2210).

    For more information, see the “Income – Estimated Income/School District Taxes and the 2210 Interest Penalty” FAQ category.

    Ohio has not extended the due dates for general business taxpayers to file tax returns or to remit their tax payments. All return and payment due dates for those taxes remain the same.

     

    Pursuant to Section 11 of Am. Sub. H.B. 197 of the 133rd GA, current licenses issued by the Department of Taxation are not required to be renewed at this time and remain valid until the earlier of either ninety days after the date the emergency ends or December 1, 2020. If an old license expired before March 9, 2020 or a new license is required to conduct an activity, a taxpayer should take the necessary steps to obtain a valid license.

     

    Yes. Pursuant to uncodified section 22 of Am. Sub. H.B. 197, the statute of limitations for filing a petition for reassessment set to expire between March 9, 2020 and the end of the Governor's COVID-19 emergency declaration (or July 30, 2020, whichever is earlier) is tolled during that time. The Department encourages taxpayers to make their best efforts to file their petitions for reassessment within the original sixty-day time frame. In addition, to accommodate filings with the tax commissioner during this time, taxpayers may file a petition for reassessment by emailing the petition to FileanAppeal@tax.state.oh.us

     

    Yes! The Department is pleased to announce that there's a new way to submit appeal information to the Legal Division electronically! Please submit any petitions for reassessment, requests for reconsideration of refund claims, or BTA notices of appeal to FileanAppeal@tax.state.oh.us with a request for a delivery receipt and/or read receipt. Please make sure that the body of the email or any documentation attached includes:

    • The name of the taxpayer.
    • The assessment number or claim for refund number.
    • Whether or not a hearing is requested.

    At this time, we request that any confidential taxpayer information not be included with the email. The Department is happy to accept additional supporting information to accompany any notices of petition when all parties return to a more traditional work schedule following the end of the epidemic.

    As always, taxpayers and their representatives can complete a petition form using PDF fill-in through the Department's forms page on its website at https://www.tax.ohio.gov/Forms by selecting a tax type of "Appeals Forms".

     

    Yes. Pursuant to uncodified section 22 of Am. Sub. H.B. 197, the statute of limitations for a refund claim set to expire between March 9, 2020 and the end of the Governor's COVID-19 emergency declaration (or July 30, 2020, whichever is earlier) is tolled during that time. The Department encourages taxpayers to make their best efforts to file their refund claim within the original required timeframe.

     

    Yes, please provide the municipal net profit tax account number, MeF filing confirmation number and/or submission ID, the date of the original payment and filing period to MNPTax@tax.state.oh.us. The date of the payment cannot be changed and a new payment will be required to be submitted electronically.

     

    You may cancel your deferred payment through the Gateway up to the deferred date. The deferred payment will be displayed on the Payments tab. The date of the payment cannot be changed and a new payment will be required to be submitted electronically. You may utilize the payment only option on Ohio Taxation's portion of the Gateway when you are prepared to make the payment. If you are unable to cancel your payment online, please call 1-866-OHIO-GOV (1-866-644-6468), option 2, option 3 (all other muni questions) to speak with a Gateway representative.

     

    You may contact your financial institution to cancel the payment.

     

    Per guidance issued by the Ohio Supreme Court, tolling serves to effectively freeze time from the date the tolling begins, which is March 9, 2020, until the expiration of the Governor’s COVID-19 emergency declaration (or July 30, 2020, whichever is earlier). For example, if a deadline were set to expire on March 19, 2020 (10 days after the effective date of the emergency declaration), the deadline will now expire 10 days after the period of emergency ends (or July 30, 2020, whichever is sooner).

    Yes, the Department can cancel your scheduled payment.  Ohio extended the filing and payment due date for any IT 1041, IT 4708, or IT 1140 that was originally due between April 15, 2020 and June 15, 2020 to July 15, 2020. To request a payment cancellation, please email Pass-ThroughEntity@tax.state.oh.us and provide the following information:

    • MeF filing confirmation number and/or submission ID
    • Date of the original payment
    • Filing period
    • Form type (IT 1041, IT 1140, IT 4708)

    Once your payment is cancelled, a new payment will be required using one of the following options:

    1. Electronic Funds Transfer (EFT) through the Ohio Treasurer of State: Payments may be remitted by EFT via the Ohio Treasurer of State’s through their website at tos.ohio.gov.

      If you are new to making payments with the Ohio Treasurer of State, please complete the EFT Agreement Form and allow at least 72 hours for an email response from the Treasurer for authorization to register.

      Once authorized, register for EFT payments at EFT Registration and select the appropriate PTE form tax type (1140, 4708, 1041) from the drop down menu. After selecting a tax type, you will be prompted to enter the Ohio account number or Federal Identification Number (FEIN). Please enter the FEIN in both boxes.

      Questions about the EFT payment process should be directed to the Ohio Treasurer of State by calling (877)338-6446.

    2. Check or Money Order: Make check or money order payable to "Ohio Treasurer of State." A payment made by check or money order must be submitted with the appropriate Ohio Universal Payment Coupon (UPC) based on the form filed (i.e., IT 1041, IT 1140 or IT 4708). All UPCs can be found on the tax.ohio.gov website at Forms Search by entering “UPC” in the Form Title or Number field.  Please mail the payment and UPC to the address on the UPC.

    No, taxpayers do not need to file additional forms or call to request this automatic tax filing and payment extension.

     

    Yes. the Department is processing individual and school district income tax returns resulting in refunds. The Department strongly urges taxpayers to file returns electronically. Most taxpayers who file their returns electronically and request direct deposit will receive their refund in approximately fifteen (15) business days. For taxpayers that file returns by paper, because of the COVID-19 pandemic, it may take several months for those returns and corresponding refunds to be processed. If you have already filed your return by paper but would like to expedite your refund, please re-submit your return electronically using the Department's free I-File service, or any commercial software product. You may check the status of your refund online or by calling 1-800-282-1784.

     

    Yes. Cigarette stamp orders are being fulfilled.

     

    If you previously scheduled a payment for April 15 when electronically filing your 2019 Ohio IT 1040 or 2019 SD 100 through Modernized e-File (MeF) or Online Services, you may cancel this future dated payment if it is in a pending status. In order to cancel a payment in a pending status, you must follow the steps below:

    • Log into Online Services with your User ID and Password.
    • Under Online Services on the left side of the page, click View / Make Payments.
    • Click the View / Make Payments button.
    • Select the number of months from the dropdown, then click the Go button.
    • Under “View Payments”, click the cancel button to the right of the payment you wish to cancel.

    A screen will appear stating "Pending Payment Status Changed" to confirm that the payment has been cancelled and will provide you a confirmation number. Please retain this confirmation number. You will also receive a letter confirming that the payment has been cancelled.

    Once your payment is cancelled, a new payment will be required using one of the following options:

    • Electronic payments PayOnline
      • Online Services (follow the steps #1 through #3 as laid out above, then select “Make an electronic payment” option). Note: “Pay now” option (located next to any IT1040/SD100 balance due return) on the dashboard will not allow a future dated payment (payment will be processed the same day).
      • Official Payment (fee will be charged)
    • Paper Voucher/mail in paper check Tax Forms

    Yes. The deadline to file the annual report and payment for taxable year 2019 is extended from April 15, 2020 to July 15, 2020 in conjunction with the IRS deadline for federal income tax returns. Additionally, estimated tax payments for the first and second quarter due April 15, 2020 and June 15, 2020, respectively, are both extended to July 15, 2020. No request for extension is required to be filed in order to receive this additional time to file and pay.

    The usual extension rules apply in order to extend the tax return due date beyond July 15, 2020. See R.C. 5745.03 for more information.

     

    During the period of the emergency declared by Governor DeWine's Executive Order 2020-01D, the Department of Taxation will temporarily accept an electronic signature for the following types of documents:

    • Refund claims for any tax type;
    • Petitions for Reassessment;
    • TBOR-1s;
    • Settlement Agreements;
    • Waivers (Statute of Limitation Extensions)
    • Consents to Accept Electronic Delivery; and
    • Voluntary Disclosure Agreements.

    The Department will temporarily accept an electronic signature in either of the following formats:

    • Images of signatures (scanned or photographed) in one of the following file types: .tif, .jpg, .jpeg, or .pdf.
    • Digital Signatures that use encryption techniques to provide proof of original and unmodified documentation on one of the following file types: tiff, jpg, jpeg, or pdf.

    Additionally, the taxpayer or representative must include a statement, either in an attached cover letter or within the body of the email transmitting the document that states: "The attached [name of document] includes [name of taxpayer]'s valid signature and the taxpayer intends to transmit the attached document to the Department of Taxation."

     

    The Department encourages taxpayers to make estimated payments using the Department’s Online Services. Payments can be made with an electronic check for free. Payments can also be made with a credit or debit card via Official Payments (click here or call 1-800-272-9829; 1-800-750-0750 for persons who use text telephones (TTYs) or adaptive telephone equipment). Official Payments charges a convenience fee equal to 2.5% of your payment or $1, whichever is greater.
     
    If you make the estimated payments via paper check or money order, make sure you include the appropriate payment voucher (IT 1040ES for individual income tax, SD 100ES for school district income tax). To ensure your payment is applied correctly, please use one voucher with one check. Because the first and second quarter payments are both due on July 15, 2020, you should send a single check or money order in an amount sufficient to cover both payments. If you do so,  include either of the first or second quarter estimated vouchers, but not both.

    Note: If you are filing your 2019 IT 1040 or SD 100 by the July 15, 2020 deadline and paying the balance due with the return(s), a separate check and separate payment voucher (IT 40P for individual income tax, SD 40P for school district income tax) are also required.
     

    The Department encourages entities and fiduciaries to make electronic payments via electronic funds transfer (EFT). Estimated payments may be remitted by EFT via the Ohio Treasurer of State’s website tos.ohio.gov. If no previous payments have been made via EFT with the Ohio Treasurer of State, complete the EFT Agreement Form. Please allow 72 hours for an email response for authorization to register. Once authorized, register for EFT payments at EFT Registration and select the appropriate PTE form type (IT 1140, IT 4708, IT 1041) from the drop down menu. After selecting the proper PTE form type, you will be prompted to enter the Ohio account number or Federal Identification Number (FEIN). Please enter the FEIN in both boxes. Questions about the EFT payment process should be directed to the Ohio Treasurer of State by calling (877)338-6446. 

    If estimated payments are made via check or money order, make check or money order payable to "Ohio Treasurer of State." An estimated payment made by a check or money order must be submitted with the appropriate Ohio Universal Payment Coupon (UPC) based on the PTE form type (IT 1140ES, IT 4708ES, IT 1041ES) to be filed. All UPCs can be found on the tax.ohio.gov website at Forms Search by entering “UPC” in the Form Title. Please mail the estimated payment along with the UPC to the address listed on the bottom of the UPC. To ensure your payment is applied correctly, please use one voucher with one check. Because the first and second quarter estimated payments are both due on July 15, 2020, you should make a single payment in an amount sufficient to cover both quarters’ estimated payments. In making this payment, include either of the first or second quarter estimated payment voucher, but not both vouchers

    Additionally, if you are paying the balance due for your 2019 tax return filing, do not combine this 2019 payment with your first and second quarter 2020 estimated payments. A separate payment needs to be made for the balance due utilizing the appropriate UPC (IT 1140P, IT4708P or the IT 1041P).
     

Additional Resources

Additional Resources