Individual FAQs - Estimates

Why do I have to pay estimated municipal income taxes?

As with both the Federal Income Tax and Ohio’s Individual Income Tax, the Municipal Income Tax may require taxpayers to make estimated payments during each tax year. Estimated payments may be required if you have taxable income in an Ohio municipality that is not subject to withholding, if you have business income in an Ohio municipality, and/or if you owe residence tax to the municipality where you reside.

To determine whether your municipality required estimated tax payments for tax years prior to 2016, please visit the RITA Municipalities, click on your municipality and select the Special Notes section for those tax years. Beginning with tax year 2016, Ohio law requires you to make estimated municipal income tax payments if you will owe $200.00 or more to an Ohio municipality.

What are the due dates for estimated municipal income taxes?

Estimated payments are due quarterly as follows:

1st Quarter - April 15th *

2nd Quarter - June 15th

3rd Quarter - September 15th

4th Quarter - December 15th

View HB 5 Municipal Income Tax Changes for more information.

* This date coincides with the annual income tax return filing deadline, and may change from year to year if the filing deadline is extended due to weekends and/or a legal holiday.

Is there a minimum estimate amount?

You are required to make estimated payments if your estimated tax liability for the year (after credits and withholding, if any) is $200 or more.