Individual FAQs - Estimates - Due Dates for Estimated Payments

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.

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.

2. Due Dates for Estimated Payments

What are the due dates for estimated municipal income taxes?

For Tax Year 2018 through 2021, estimated payments are due quarterly (COVID-19 related extended due dates are as noted below):

1^st Quarter - April 15^th *

2^nd Quarter - June 15^th

3^rd Quarter - September 15^th

4^th Quarter - January 15^th

For Tax Year 2021 the due date for the 1st quarter estimate was April 15, 2021.

For Tax Year 2020 the due dates for the 1st and 2nd Quarter estimates were extended to July 15, 2020.

For Tax Years 2017 and 2016, estimated payments are due quarterly as follows:

1^st Quarter - April 15^th *

2^nd Quarter - June 15^th

3^rd Quarter - September 15^th

4^th Quarter - December 15^th

* This date usually 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.

3. De minimis Amounts

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.