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Ohio’s COVID-19 Tax Relief

Ohio’s Filing and Payment Extensions

While certain tax deadlines were extended for 2020, currently all tax return filings and payment due dates remain unchanged for 2021. Please see our due dates table for more information. Continue to check this page or sign up for Tax Alerts for any future updates to filing or payment due dates for 2021.

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    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 and state agencies 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. Examples of such grants include, but are not limited to, county-issued grants, Small Business Relief Grants, and grants from the Bar and Restaurant Assistance Fund.

    If, instead of a grant, the local government or state agency 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.

    • In accordance with H.B. 404, liquor permits that normally expired on June 1, 2020, October 1, 2020, or February 1, 2021 now expire on July 1, 2021.
    • For more information on the issuance of your liquor permit, please visit the Division of Liquor Control’s  FAQ’s for liquor permit holders amid COVID-19.
    • Please continue to work with the Department of Taxation to remedy any tax delinquencies that may have been identified to you as outstanding, thus, impeding the renewal of your liquor permit.

    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.

    Pursuant to Sub. H.B. 404 of the 133rd GA, current licenses issued by the Department of Taxation that were set to expire between March 9, 2020 and April 1, 2021 remain valid until July 1, 2021. 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! 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 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. 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.

     

    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."

     

Archive

The following information was applicable to certain due dates and deadlines that occurred in 2020. They are archived here for historical and/or reference purposes ONLY.

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