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Due Dates

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 January 2020 sales tax return, which is normally due on February 23rd, is due February 24th, 2020 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
IT 1041 – Annual
IT 4708 – Annual
2019: July 15, 2020
IT 1140 – Annual The 15th day of the fourth month following the close of the entity’s tax year. 
If that date falls between 04/15/20 & 06/15/20, it is extended to 07/15/20.

Calendar Year Filers:
IT 1040ES
SD 100ES
IT 1041 UPC
IT 4708 UPC

1st Est. Payment 2020: July 15, 2020
2nd Est. Payment 2020: July 15, 2020
3rd Est. Payment 2020: September 15, 2020
4th Est. Payment 2020: January 15, 2021
Calendar Year Filers:
IT 1140 UPC
1st Est. Payment 2020: July 15, 2020
2nd Est. Payment 2020: July 15, 2020
3rd Est. Payment 2020: October 15, 2020
4th Est. Payment 2020: January 15, 2021

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

Annual Reports March 1st

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.

Additional Resources

Additional Resources