States / Ohio

Ohio

Last checked Oct 22, 2026

Ohio practitioners use about seven separate logins for state tax and payroll work, run by four state agencies and a regional municipal tax agency. The Department of Taxation is midway through moving every tax onto FAST Enterprises' GenTax (OH|TAX eServices): individual income tax moved in September 2023, sales and withholding in December 2024, and the last taxes are scheduled for December 2027. The FAST contract began as a personal income tax project priced at about $26 million to implement and now carries about $152.8 million in scheduled costs. Unemployment insurance is split in two. Employers file on The SOURCE, the tax system Sagitec built before Ohio dropped the company in January 2023; claimants are still on a 2004 benefits system until Geographic Solutions' Buckeye UI launches, now scheduled for spring 2027 after a late 2026 target. Ohio has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Mike DeWine
    • Tax Commissioner: Patricia Harris Ohio Department of Taxation
    • Director of the Department of Job and Family Services: Matt Damschroder Ohio Department of Job and Family Services
    • Director of the Ohio Department of Administrative Services: Kathleen Madden Ohio Department of Administrative Services
  • Secretary of State: Frank LaRose Ohio Secretary of State
• Boards
  • Chairperson, Board of Trustees: Prashant Shah Regional Income Tax Agency (RITA), Regional Council of Governments

Employer account numbers

Checked Oct 24, 2026.

Two state agencies issue Ohio employer numbers: the Department of Taxation (income tax withholding and school district income tax withholding, one account, in OH|TAX eServices) and the Department of Job and Family Services (unemployment insurance, in The SOURCE). School district income tax has no number of its own. Ohio has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Ohio Department of Job and Family Services

Ohio's taxable wage base is $9,000, set in statute (ORC 4141.01(G)) and unchanged for 2027 as the code reads today. For 2026 a new employer pays 2.7% (5.7% in construction) and experience rates run from 0.4% to 10.1%; ODJFS adds a flat 0.15% Technology & Customer Service Fee, so total 2026 rates are 2.85% for new employers and 0.55% to 10.25% for experienced employers. Rates include a minimum safe level increase because the fund is below its statutory target.

Taxable wage base

2027: $9,000
2026: $9,000
Not indexed. ORC 4141.01(G) sets the amount: $9,000 on and after January 1, 1995, $9,500 on and after January 1, 2018, and $9,000 on and after January 1, 2020 (section effective September 30, 2025, House Bill 96, as read on 2026-11-03). source Public record

New employer rate

2026: 2.7% 2.85% with the 0.15% Technology & Customer Service Fee. New construction employers pay 5.7% (5.85% with the fee); by ORC 4141.25(A)(1) the construction rate is the industry's average rate or 2.7%, whichever is greater. source Public record

Rate range

2026: 0.4% to 10.1%, ORC 4141.25(A)(3) base rates by reserve ratio, plus the minimum safe level increase under 4141.25(B)(6)(f) and (g); mutualized rate 0.0% The ODJFS 2026 rate table shows each class's base rate, a 0.200% flat increase plus a proportional increase (the minimum safe level add-on for a fund 60% or more below minimum safe level), a 0.0% mutualized rate and the 0.15% fee. Total rates with the fee are 0.55% to 10.25%. The delinquency rate is 12.6% (12.75% with the fee). Computation period ended June 30, 2025. A 2027 rate table was not posted (2027RateDetails.pdf returned 404). source Public record

Other assessments

• Technology & Customer Service Fee: 0.15% flat, on every rate class including new employers (2026) source Public record

Rate notices

ODJFS must notify each employer of the next year's rate after September 1 and no later than December 1 (ORC 4141.26(A)).. Protest: Apply to the director for reconsideration within 30 days after the rate notice is mailed or delivered (ORC 4141.26). source Public record

Voluntary contributions

Allowed, December 31 following the July 1 computation date (December 31, 2025 for 2026 rates). Voluntary payments are not refundable. source Public record

Filing

Quarterly contribution and wage report
Due: The last day of the first month after the quarter ends.
The SOURCE source Public record

FUTA credit reduction

None. Not on the U.S. Department of Labor's list of states with a Title XII advance balance on January 1, 2026 (only California and the Virgin Islands). Ohio's last credit reductions were for 2011 to 2015. source Public record

Recent and coming changes

• Jan 1, 2026 A flat 0.15% Technology & Customer Service Fee was added to every 2026 rate, shown in its own column of the ODJFS rate table. source Public record

The ODJFS rate table labels the fee column "Flat surcharge rate per 4141.251", but ORC 4141.251 as published describes a surcharge to repay interest on federal advances and does not mention a technology or customer service fee; the statute that created the fee was not found. With jfs.ohio.gov blocked, the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026, was checked: $9,000, rates of 0.40% to 10.1% and a 2.70% new employer rate, matching ODJFS's 2026 rate table (DOL's rates leave out surcharges such as the 0.15% fee). DOL's 2023 Comparison gives the voluntary contribution deadline as by December 31 following the computation date, matching ORC 4141.24.

Not confirmed: jfs.ohio.gov returns a 404 page to a plain curl request for every page, including the home page and Tax Resources (https://jfs.ohio.gov/unemployment-services/for-employers/file-unemployment-taxes/tax-resources); ODJFS's own pages on rates, the quarterly report form number (JFS 20125 or other) and electronic filing could not be read. The statute that created the Technology & Customer Service Fee, how long it lasts, and whether it counts toward the FUTA credit. Trade press (Ohio Society of CPAs, EY, Bloomberg Tax) says it came from House Bill 96 and runs through 2027; not confirmed from a primary source. Trade press (EY, February 2026) reports a 2026 law adding to the employer surcharge; and a Legislative Service Commission analysis of House Bill 321 (2025) describes raising the wage base to $9,500. Neither was confirmed: legislature.ohio.gov returned 403, and the codified text still reads $9,000. 2027 rates, fee and minimum safe level status (notices go out by December 1, 2026). Electronic filing mandate: ORC 4141.20 only allows electronic methods approved by the director.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Ohio Form IT 4, which also records the school district of residence and covers reciprocity and military spouse exemptions; without it the employer withholds as if zero exemptions were claimed. Supplemental compensation (bonuses, commissions and other nonrecurring pay) is withheld at the highest state rate for the year, 2.75% for 2026 under the flat rate in R.C. 5747.02, and residents of Indiana, Kentucky, Michigan, Pennsylvania and West Virginia working in Ohio are not withheld on. Employers also withhold school district income tax for employees who live in a taxing school district, on the same state account, and municipal income tax for the city where the work is done, with a 20-day occasional entrant rule for municipalities.

Withholding certificate

Form IT 4, Employee's Withholding Exemption Certificate (current revision 12/2020; it replaces the IT 4NR, IT 4 MIL and IT MIL-SP). Federal Form W-4: not accepted. Each employee must complete an IT 4, which names the school district of residence and its number; employees must update it whenever earlier information becomes insufficient or incorrect. The employer keeps it at least four years and makes it available to the Department on request. With no certificate on file: If the IT 4 is not completed, the employer withholds as if the employee claimed zero exemptions (Ohio Adm. Code 5703-7-06: without exemptions). The combined IT 4 includes the former IT MIL-SP for a nonresident civilian spouse of a servicemember stationed in Ohio, who is present in Ohio solely to be with the servicemember; withholding is not required on that spouse's pay. source Public record

Supplemental wages

2026: 2.75%. Ohio Adm. Code 5703-7-10(B)(2): withhold from supplemental compensation at the highest rate of tax in R.C. 5747.02(A)(3) for the taxable year; for taxable years beginning in 2026 and after that rate is 2.75% (of income over $26,050). School district tax is withheld at the rate for the employee's district of residence. source Public record

Withholding tables

Employer Withholding Taxes: Percentage Method and Optional Computer Formula (effective August 1, 2026, Rev. 07/26), with wage bracket tables by payroll period (2026). The percentage method subtracts $12.50 a week for each exemption and applies 1.600%, 2.990% and 3.400% brackets (weekly brackets at $500.96 and $1,923.08). The optional computer formula takes $650 for each exemption from annualized pay, with brackets at $26,050 and $100,000; its rate figures did not extract as text. Formula: https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/employer_withholding/2026%20Withholding%20Tables/WHT_OptionalComputerFormula_2026.pdf. No 2027 tables or 2027 filing guidelines were found.

Reciprocity

Agreements with Indiana, Kentucky, Michigan, Pennsylvania, West Virginia. Employee form: Form IT 4 (it replaced the IT 4NR, Employee's Statement of Residency in a Reciprocity State). The guidelines list residents of these five states earning compensation for services in Ohio among the cases where withholding is not required. source Public record

Nonresidents working here

No state day or wage threshold stated: every employer maintaining an office or transacting business in Ohio and paying compensation to an employee, resident or nonresident, must withhold Ohio income tax (except the listed exclusions, such as reciprocity residents). For municipal income tax, R.C. 718.011 does not require withholding for a city where the employee worked 20 or fewer days in the calendar year, with exceptions such as the employee's principal place of work. R.C. 5747.06(A); R.C. 718.011(B) (municipal 20-day rule). source Public record

Deposits and returns

• quarterly: Combined Ohio and school district withholding in the look-back period (the 12 months ending June 30 of the preceding year), or the estimate selected at registration, is $2,000 or less; employers registered on or after July 1 of the preceding year also remit quarterly unless notified. Due Last day of the month following the end of each calendar quarter
• monthly: Greater than $2,000 but less than $84,000 in the look-back period. Due Within 15 days after the end of each month
• partial-weekly: $84,000 or more in the look-back period. Due By EFT through the Ohio Treasurer of State within three banking days after the end of each partial-weekly period (Saturday to Tuesday, and Wednesday to Friday) in which payroll was issued; school district withholding for these filers is filed monthly
• next banking day: Combined Ohio and school district withholding for a pay period reaches $100,000 or more. Due The Ohio income tax portion (not school district tax) is due by the first banking day after the payroll date

Form IT 501, Return for Income Tax Withheld (not required for a period with no liability), and Form SD 101 for school district tax; the IT 941 and SD 141 annual reconciliations are covered on the information returns page. Frequencies are re-evaluated each calendar year. Employers must file and pay Ohio and school district withholding electronically through OH|TAX eServices, the Ohio Treasurer of State, or other electronic means the tax commissioner prescribes (Ohio Adm. Code 5703-7-19); a written exemption may be requested. OH|TAX eServices source Public record

Annual reconciliation

IT 941, due January 31 of the following year, or no later than 15 days after the business is discontinued (tax year 2025: February 2, 2026). With the W-2 and 1099 filing rules

Local taxes employers withhold

• School district income tax: Levied by taxing school districts and administered by the Department of Taxation; the employer withholds it for each employee who lives in a taxing district, based on residence, even if the employer has no operations there, using the state withholding account and the SD 101 return. Traditional base districts use the state wage base and exemptions; earned income base districts use a flat rate with no exemptions. rates source Public record
• Municipal income tax: Levied by municipal corporations under R.C. Chapter 718; an employer located or doing business in a taxing municipality withholds on qualifying wages earned there at the municipality's rate and remits to that municipality, subject to the 20-day occasional entrant rule of R.C. 718.011. source Public record

Recent and coming changes

• Jan 1, 2026 Ohio's individual income tax becomes a single 2.75% rate on income over $26,050 for taxable years beginning in 2026 and after, which also sets the 2026 supplemental rate. source Public record
• Aug 1, 2026 New withholding tables, percentage method and optional computer formula (Rev. 07/26) take effect. source Public record

The IT 941 and SD 141 annual reconciliations and W-2 upload are covered on the information returns page. Employers must register within 15 days of when withholding liability begins. Municipal net profit and individual municipal returns are outside this page.

Not confirmed: tax.ohio.gov returns a 403 error page to curl, so the Department's employer withholding page, FAQs, due date calendar, municipal rate table and The Finder could not be read; only dam.assets.ohio.gov documents and codes.ohio.gov were used. The IT 4 at the Department's generic form address (WTH_IT4.pdf) is Rev. 5/07, while the guidelines say the current IT 4 is revised 12/2020; the current form could not be located on dam.assets.ohio.gov without the blocked site. The optional computer formula's percentages did not extract as text from the PDF. Whether the August 1, 2026 tables replaced tables effective October 1, 2025 (as a search snippet from tax.ohio.gov says) could not be confirmed from a saved file. No Department statement on a convenience of the employer rule was found; R.C. 718.011 treats an employee's home as not a worksite location for municipal purposes, which was not researched further. No municipal rate lookup was saved; who administers each city's tax (the city itself, RITA or CCA) varies and was not confirmed from a primary source.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Ohio residents claim the resident credit on form IT RC (Schedule of Credits line 39) for income tax paid to another state or the District of Columbia, limited to the lesser of that tax or the Ohio tax on the doubly taxed income. A part-year resident's income earned while a resident of another state is relieved by a credit, not a subtraction: the nonresident credit on form IT NRC (Schedule of Credits line 38). Ohio gives no reverse credit and is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form IT RC, Ohio Resident Credit Calculation. Line: Ohio Schedule of Credits line 39, Resident Credit. Limit: The lesser of the income taxes paid to another state or the District of Columbia, or the portion of the Ohio tax liability attributable to income taxed by another state. Covers: Income taxes paid to another of the 50 states or the District of Columbia, including composite returns. States without an individual income tax are not listed on the IT RC. No: taxes paid to a city are excluded, as are taxes not on or measured by net income. Foreign taxes: No: taxes paid to any country, province or territory are excluded. Pass-through entity taxes: Yes: Column B includes returns reporting a tax enacted to comply with IRS Notice 2020-75 (another state's pass-through entity tax). The non-Ohio tax related to IRS Notice 2020-75 is an addition on the Schedule of Adjustments. Attach: Include the IT RC with the IT 1040. If another state later changes the return, an amended Ohio return includes a revised IT RC, the other state return or correction notice, and proof of payment. Do not count wages earned in Indiana, Kentucky, Michigan, Pennsylvania or West Virginia while an Ohio resident (reciprocity). Amounts deducted on the Schedule of Adjustments, such as business income, are not in Ohio AGI and cannot be used. R.C. 5747.05(B); Ohio Adm. Code 5703-7-03; 2025 Ohio IT 1040 instructions, pages 33 and 40. source Public record

Part-year residents: income while a nonresident

Nonresident credit The part-year resident reports all income on the IT 1040, then claims the nonresident credit for the portion of Ohio AGI earned while a resident of another state and not Ohio sourced. Form IT NRC allocates income between Ohio (Column B: income while an Ohio resident or from Ohio sources) and non-Ohio. Form IT NRC, Ohio Nonresident Credit Calculation (part-year residents complete Parts A, B and C). Line: Ohio Schedule of Credits line 38, Nonresident Credit. source Public record

Part-year residents: credit for the period of residence

Available. Part-year residents may use the IT RC for non-Ohio income earned while an Ohio resident that was taxed by another state; income earned while a nonresident of Ohio goes to the nonresident credit instead. Form IT RC. source Public record

Nonresidents: reverse credit

No. Full-year nonresidents are not entitled to the resident credit; the nonresident credit covers only income that is not Ohio sourced, so Ohio-source income stays taxed by Ohio. source Public record

Local income taxes

The resident credit does not cover city taxes ("State" does not include any city). Ohio municipal income taxes and the school district income tax (SD 100) are separate from the IT RC. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Residency: Ohio uses a contact period test for the burden of proof; with 213 or more contact periods in Ohio, an individual must provide clear and convincing documentation of nonresidence. Individuals who meet the criteria can claim an irrebuttable nonresident presumption by checking the Ohio Nonresident Statement box on the IT 10 or IT 1040. source Public record

Recent and coming changes

• Jan 1, 2025 From tax year 2025, Ohio no longer uses form IT NRS; the nonresident presumption is claimed by checking the Ohio Nonresident Statement box on the IT 10 or IT 1040. source Public record

Ohio is the exception to the usual pattern: the part-year resident's nonresident period is handled by a credit (IT NRC), not a subtraction.

Not confirmed: Whether Ohio has adopted UDITPA or the Compact apportionment article was not checked against the statute. How Ohio municipal income taxes credit tax paid to other cities was not researched (outside the IT 1040 instructions).

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Ohio has no general corporate income tax; businesses pay the commercial activity tax (CAT), a gross receipts tax, on quarterly returns due the 10th day of the second month after each quarter, and the fourth-quarter return (due February 10, 2026 for 2025) is the annual return. Pass-through entities with qualifying nonresident investors file the IT 1140 withholding return by the 15th day of the fourth month (April 15, 2026), extended to September 15, 2026 with an IRS extension. Ohio has no annual report for business corporations or LLCs in the statutes read; LLPs file a $25 biennial report between April 1 and July 1 of odd-numbered years, and nonprofit corporations file a $25 statement of continued existence every five years.

Corporate return

Gross receipts tax. Commercial activity tax (CAT) quarterly return; the fourth calendar quarter return is the annual return. Due: Not later than the tenth day of the second month after the end of each calendar quarter. For tax year 2025: Feb 10, 2026. Fiscal years: CAT periods are calendar quarters for every taxpayer; the fiscal year does not change the due dates. source Public record

S corporations

No separate S corporation return. An S corporation, as a pass-through entity, files the IT 1140 withholding return for qualifying investors; an electing pass-through entity files the IT 4738 (covered with the pass-through entity tax). Due: IT 1140: on or before the 15th day of the fourth month following the end of the entity's taxable year. For tax year 2025: Apr 15, 2026. Ohio has no extension request form but honors the IRS extension: a calendar 2025 IT 1140 can be filed by September 15, 2026 if the entity qualifies for an IRS extension. The extension does not extend the time to pay. source Public record

Partnerships

IT 1140, Pass-Through Entity and Trust Withholding Tax Return, for an entity that owes withholding tax on qualifying investors (R.C. 5747.42); the IT 4708 composite return is an alternative for investors. Due: By the 15th day of the fourth month following the close of the entity's tax year. For tax year 2025: Apr 15, 2026. IRS extension honored, to September 15, 2026 for a calendar 2025 return; attach the IRS extension or its confirmation number. Tax is due by the original due date. source Public record

Individuals

IT 1040 (and SD 100 for school district income tax). For tax year 2025: Apr 15, 2026. No Ohio extension form; the IRS extension is honored and moves the IT 1040 and SD 100 due date to October 15, 2026. Payment is still due April 15, 2026. source Public record

Other business returns with a fixed date

• Financial institutions tax (FIT) annual report: Annually on or before October 15. The reporting person for each financial institution taxpayer. source Public record
• Municipal net profit tax return: On or before the 15th day of the fourth month after the taxable year ends (or the federal due date if later); a federal six-month extension automatically extends it, to the 15th day of the 11th month after year end for a taxpayer that is not an individual. Businesses subject to Ohio municipal income tax on net profits (filed with the municipality or tax administrator). source Public record

Annual report

Filed with the Ohio Secretary of State through Ohio Business Central.

The nonprofit statement is due every five years, which the frequency list cannot express, so it is marked none. The Ohio Revised Code sections read set no annual report for business corporations or LLCs; the Secretary of State's site could not be read to confirm this. Registered charities file a separate annual report with the Attorney General (on the start-up planner).

Recent and coming changes

• Jan 1, 2025 The CAT exclusion amount is $3 million beginning in 2024 and $6 million beginning in 2025; the full exclusion applies to the first quarterly return of the year and unused amounts carry to later quarters. source Public record

The CAT rate is 2.6 mills per dollar of taxable gross receipts above the exclusion. Electing pass-through entity returns (IT 4738) are covered with the pass-through entity tax.

Not confirmed: tax.ohio.gov and ohiosos.gov refused automated reads (403 and a security check), so the CAT form name, the CAT payment rules could not be read (the Secretary of State FAQ was read in a browser). Tax year 2026 instructions are not yet published; recheck the IT 1140 and IT 1040 dates when they are.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

All Ohio employer and school district withholding, sales tax and commercial activity tax must be paid electronically, with accelerated electronic sales tax payments for vendors owing $75,000 or more a year. A late income tax return can draw the greater of $50 a month (up to $500) or 5% a month (up to 50%) of the tax, and late payment up to twice the interest charged; interest for calendar year 2026 is 7%.

Interest on unpaid tax

On October 15 each year the tax commissioner determines the federal short-term rate (the average market yield on U.S. obligations with three years or less to maturity under IRC section 1274, for July); that rate rounded to the nearest whole percent, plus 3%, is the annual rate for interest accruing in the following calendar year. Compounding: Not stated; the statute sets a rate per annum. Ohio Rev. Code 5703.47; 5747.08(G) (individual income tax); 5751.06(F) (commercial activity tax). source Public record

When tax must be paid electronically

• Withholding: All employers filing Ohio employer withholding or school district withholding returns. Methods: OH|TAX eServices, the Ohio Treasurer of State, or another electronic means the tax commissioner prescribes; employers whose payments exceeded $84,000 in the 12 months ending June 30 of the preceding year pay by electronic funds transfer. Penalty for paying another way: If an employer required to pay electronically pays another way and the failure was not due to reasonable cause or was due to willful neglect, an additional charge of 5% of the undeposited taxes, not to exceed $5,000; not charged on the first two payments after notice. An exemption may be requested in writing on the commissioner's form. source Public record
• Sales and use: All vendors filing the monthly sales tax return; vendors whose tax for a calendar year equals or exceeds $75,000 must also make accelerated electronic payments (75% of the anticipated month's liability by the 23rd) starting the second following year. Methods: Electronically in a manner approved by the commissioner (Ohio business gateway, telefile or other electronic means). Penalty for paying another way: An accelerated vendor that misses the 75% payment or pays less than 75% of the actual liability may owe an additional charge of up to 5% of the unpaid amount. The commissioner may excuse a vendor from electronic filing and payment for good cause. source Public record
• Other: direct payment permit holders (sales and use): Tax for a calendar year equals or exceeds $75,000. Methods: Ohio business gateway or another means of electronic payment. Penalty for paying another way: If paid another way without reasonable cause, an additional charge not to exceed the lesser of 5% of the tax required to be paid electronically or $5,000; not charged on the first two payments after notice. source Public record
• Other: commercial activity tax: Any person required to file commercial activity tax returns. Methods: Ohio business gateway or another electronic means the commissioner provides. Penalty for paying another way: For either of the first two tax periods, the greater of $25 or 5% of the payment required to be remitted; for the third and later periods, the greater of $50 or 10%. The commissioner may excuse a person for good cause. source Public record

Penalties

Late filing

Covers: Income tax returns and reports under Chapter 5747 (individual, qualifying entity, electing pass-through entity and employer withholding returns, including informational returns). Up to the greater of $50 per month or fraction of a month (not to exceed $500) or 5% per month or fraction of a month (not to exceed 50%) of the tax required to be shown on the return, reduced by tax paid by the due date. Maximum: The greater of $500 or 50% of the tax required to be shown. Ohio Rev. Code 5747.15(A)(1). source Public record

Late payment

Covers: Individual income and school district income tax (not estimated tax); employer withholding; qualifying and electing pass-through entity tax. Sales tax and commercial activity tax have their own charges. Individual income tax: up to twice the interest charged on the late payment. Employer withholding and pass-through entity tax: up to 10% of the delinquent payment plus twice the interest. Tax withheld but not remitted: up to 50% of the delinquent payment. Sales tax: an additional charge of the greater of $50 or 10% of the tax for the period for failing to file or pay. Commercial activity tax: the greater of $50 or 10% of the tax for the period for failing to file or pay. Maximum: As stated in each rate. The 5747.15 penalties are in addition to each other, so a late return and late payment can both be charged. For sales tax and the commercial activity tax, one charge covers failing to file or failing to pay. Ohio Rev. Code 5747.15(A)(2) to (4) and (C); 5739.12(D); 5751.06(A). source Public record

Estimated tax, individuals

Charged as interest. An interest penalty at the 5703.47 rate per annum on the underpayment for the period of underpayment; it is in place of any other interest or penalty for failing to make estimated payments. Safe harbor: Estimated payments are required if the tax less withholding is more than $500. No interest penalty if the tax paid equals at least 90% of the current year's tax (figured by annualizing income) or at least 100% of the tax shown on the prior year's return, if that year was 12 months and a return was filed. Form: Ohio IT/SD 2210. source Public record

Penalty relief

All or part of any 5747.15 income tax penalty may be abated by the commissioner, including when the taxpayer or employer shows the failure was due to reasonable cause and not willful neglect. The commissioner may also abate the estimated tax interest penalty, the commercial activity tax penalties, and the sales tax additional charge. source Public record

Other penalties

• Dishonored payment. $50 fee. source Public record
• Fraudulent attempt to evade income tax reporting or payment. Up to the greater of $1,000 or 100% of the tax required to be shown. source Public record
• Frivolous income tax return. Up to $500. source Public record
• Sales and use tax assessment. Up to 50% of the amount assessed for failing to collect and remit, or collecting but not remitting; up to 15% for all other assessments; never more than 50%. source Public record
• Commercial activity tax found due on audit, or after a notice of audit. Up to 15% of the additional tax; up to 35% more if a person fails to register and pay within 60 days after notice. source Public record
• Not paying electronically when required. Withholding: 5% of the undeposited taxes up to $5,000. Commercial activity tax: the greater of $25 or 5% (first two periods), then the greater of $50 or 10%. source Public record

Ohio has no corporate income tax; the commercial activity tax is filed and paid electronically with its own late charges, and no estimated payment rule for it was read. Interest on individual income tax runs from the unextended due date to the date paid; an extension of time to file does not extend the payment date. Withholding deposit schedules are on the withholding page.

Not confirmed: The 2027 interest rate: the tax commissioner was to determine it on October 15, 2026, but tax.ohio.gov could not be read and no 2027 Department document was found on dam.assets.ohio.gov. The rate paid on refunds was not confirmed from a primary source. Penalty abatement request form or online method, any time limit, and whether a first-time abatement policy exists: tax.ohio.gov could not be read. Pass-through entity (IT 4738 and IT 1140) estimated payment and electronic payment rules were not read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

No Ohio statute or rule found ties state deadlines to IRS disaster postponements. Ohio's rule gives an automatic Ohio extension to file income tax returns to the same date when a federal filing extension is received, but not more time to pay unless the Tax Commissioner expressly extends payment. The Department of Taxation's own disaster guidance could not be read (its site refused automated reads).

When the IRS postpones deadlines

No standing rule found Ohio Adm.Code 5703-7-05(B)(1): a taxpayer, qualifying entity or electing pass-through entity that receives an extension for filing its federal income tax return automatically receives an extension for filing the corresponding Ohio return to the same due date. The rule does not mention disasters or section 7508A, and (C)(1) says the extension does not extend the payment due date or the date for imposing interest unless the Tax Commissioner expressly extends the due date for payment. Ohio Adm.Code 5703-7-05 (effective Nov. 24, 2022); R.C. 5747.08(G). source Public record

Taxes covered

Under the rule: annual returns under R.C. 5747.08 and 5747.42 (individual and school district income tax, and qualifying entity and electing pass-through entity returns), filing only. Not covered: Payment and interest, unless the Tax Commissioner expressly extends the payment date. source Public record

State-declared disasters

Upon good cause shown, the Tax Commissioner may extend the period for filing income tax returns (R.C. 5747.08(G)); a general power, not a disaster rule. source Public record

How to get relief

Penalties: When an extension extends the time to pay, the taxpayer pays interest from the unextended due date to the date of payment (R.C. 5747.08(G)). source Public record

The IRS granted relief for seven Ohio counties for storms that began Aug. 10, 2026 (to Feb. 1, 2027); data/disasters.json lists Ohio as checked with no current state relief.

Not confirmed: The Department of Taxation's disaster relief guidance, and whether it treats an IRS disaster postponement as a federal extension under Ohio Adm.Code 5703-7-05, could not be read: tax.ohio.gov refused automated reads. Whether Ohio gives relief for sales, withholding or commercial activity tax, or for a governor-only declaration, is not known. Where the Department posts current relief could not be confirmed. No Ohio casualty loss or disaster sales tax rule was looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $158.6B; Individual income tax payments and SECA tax $24.8B; Business income taxes $16.0B; Excise taxes $7.9B; Estate and trust income tax $1.8B; Estate tax $732M; Unemployment insurance tax $292M; Gift tax $74M; Railroad retirement tax $37M. source Public record

Filers moving in and out, 2022 to 2023

92,684 returns (155,049 people) with $6.2B of income moved in from other states; 100,678 returns (161,361 people) with $7.9B moved out, a net loss of $1.6B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Ohio Department of Commerce, Division of Industrial Compliance

Ohio's minimum wage is $11.00 an hour in 2026 and rises to $11.40 on January 1, 2027. The Ohio Constitution indexes it to the CPI-W, with the new rate set each September 30 for the following January. Tipped employees get half the minimum in cash ($5.50 in 2026, $5.70 in 2027), and employers below a gross receipts threshold ($419,000 for 2027) and employees under 16 are owed only the federal $7.25.

Rate

$11.00 from Jan 1, 2026 Non-tipped employees of employers grossing $405,000 or more.
$11.40 from Jan 1, 2027 From the 2027 poster (revised 9/30/26); non-tipped employees of employers grossing $419,000 or more. The January 1 date is from Article II, Section 34a. source Public record

How it is set

Indexed: Consumer price index for all urban wage earners and clerical workers (CPI-W), all items, for the 12 months before September, rounded to the nearest five cents. Announced: September 30 each year, effective the following January 1 Ohio Constitution, Article II, Section 34a source Public record

Other rates

• Employers grossing less than $405,000 (2026) must pay at least the federal minimum wage: $7.25 (2026) source Public record
• Employers grossing less than $419,000 (2027) must pay at least the federal minimum wage: $7.25 (2027) source Public record

Tipped employees

2026: cash wage $5.50, tip credit $5.50 Employees who customarily receive more than $30 a month in tips. The Constitution allows paying not less than half the minimum wage when tips make up the rest.
2027: cash wage $5.70, tip credit $5.70 From the 2027 poster. source Public record

Youth and training wages

$7.25. Employees under 16 must be paid at least the federal minimum wage. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

State of Ohio 2027 Minimum Wage poster (Ohio Department of Commerce, rev. 9/30/26)

Recent and coming changes

• Jan 1, 2027 Minimum wage rises to $11.40 and the tipped cash wage to $5.70; the small employer gross receipts threshold rises to $419,000. source Public record

R.C. 4111.02 says no political subdivision may set a different minimum wage; Article II, Section 34a also says laws may not restrict municipal home rule power on the subject. Both are recorded as written. Overtime does not apply to employers grossing less than $150,000 a year. Ohio's exemption for executive, administrative and professional employees carries no state salary amount.

Not confirmed: The Department of Commerce minimum wage web page on com.ohio.gov returned 404 to a plain request; the posters on the state asset server were used instead. The 2026 poster's footer reads REV. 9/30/24 although it is headed 2026 and shows the 2026 rates. News reports gave the 2027 gross receipts threshold as $420,000; the official poster says $419,000, which is used here.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Ohio has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base or employer filing for 2026 or 2027. A bill to authorize private paid family leave insurance (Am. H.B. 593, 136th General Assembly) has passed the House, but the Revised Code has no chapter for it yet.

Recent and coming changes

• Am. H.B. 593 (136th General Assembly), which would enact Revised Code sections 3966.01 to 3966.12 regarding paid family leave insurance (an insurance product employers could buy, not a state fund), passed the House. Its later status was not confirmed. source Public record

The Revised Code has no Chapter 3966 (the chapter HB 593 would create) at codes.ohio.gov as of 2026-11-03.

Not confirmed: No Ohio agency page states that Ohio has no paid leave program; status none rests on the absence of any program and of Revised Code Chapter 3966. HB 593 status after House passage: legislature.ohio.gov and ohiohouse.gov returned 403, so Senate action and any effective date were not confirmed. Needs a browser: https://www.legislature.ohio.gov/legislation/136/hb593/status

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Ohio law does not require private employers to give paid sick leave or paid leave for any reason, and since 2017 the Revised Code makes fringe benefits, including leave and sick and vacation pay, exclusively a matter of the employer's policy or agreement unless state or federal law says otherwise, which keeps local paid leave mandates out. Ohio has no state family and medical leave law beyond the federal FMLA, apart from up to 10 days of unpaid military family leave at employers of 50 or more. Whether unused vacation is paid out at separation is left to the employer's policy.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: Except as otherwise expressly provided in state or federal law, whether an employer provides fringe benefits and their type and amount are exclusively the result of the employer's policy or an agreement, contract or collective bargaining agreement with its employees. Fringe benefits include leaves of absence and vacation, separation, sick and holiday pay. The section applies to private employers (it excludes the state and political subdivisions as employers) and was enacted by Senate Bill 331 of the 131st General Assembly, effective March 21, 2017. (R.C. 4113.85) source Public record

Family and medical leave

Ohio relies on the federal FMLA. Ohio's narrower leave laws are listed under other: military family leave (R.C. 5906.02) and the Ohio Civil Rights Commission's pregnancy and childbirth leave rule (Ohio Adm.Code 4112-5-05(G)).

Vacation and PTO at the end of employment

Employer policy controls No statute requires payout of unused vacation. R.C. 4113.85 makes whether an employer provides fringe benefits (defined to include vacation, separation, sick and holiday pay) and their type and amount exclusively the result of the employer's policy or agreement with employees, and says nothing in the section requires an employer to adopt such a policy. (R.C. 4113.85(A)(1)(c), (B)(9) and (C)) source Public record

Other leave the law requires

Recent and coming changes

• Mar 20, 2025 R.C. 5903.02 (reinstatement after uniformed or militia service) was amended by Senate Bill 154 of the 135th General Assembly; what the amendment changed was not reviewed. in effect source Public record

What was checked: Checked the Ohio Revised Code (4113.85, 2313.19, 3599.06, 5906.01, 5906.02, 5903.02, 2930.18, 2945.451, 4113.41, 4112.01) and Ohio Adm.Code 4112-5-05 on codes.ohio.gov. Am. H.B. 593 (136th General Assembly), which would authorize private paid family leave insurance and passed the House, is on this site's paid leave page; it would not require employers to give leave. No state law requiring private employers to give holidays off or holiday premium pay was found.

Not confirmed: Whether any 2025 or 2026 bill creating a private-employer leave requirement passed a chamber of the 136th General Assembly was checked only through one web search (no primary bill record found); legislature.ohio.gov was not searched bill by bill. No private-employer bereavement, domestic violence, school activity or organ donation leave statute was found in the sections checked; the Revised Code was not searched exhaustively, and no Department of Commerce leave guidance was looked for.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Ohio's state sales tax rate is 5.75%; counties and regional transit authorities may each add up to 1.5%, for a combined rate of no more than 8.75%, all reported on the state's UST1 return. A remote seller has substantial nexus, and must get a seller's use tax license and collect, once it has more than $100,000 in gross receipts or 200 or more separate transactions in Ohio in the current or preceding calendar year.

State rate

5.75% Ohio Rev. Code 5739.02(A)(1) source Public record

Local taxes

Yes, collected by the state. Counties and regional transit authorities may each levy sales tax in increments of 0.05% up to 1.5%; the combined state, county and transit rate may not exceed 8.75%. The UST1 return filed with the Department of Taxation is used for all vendor's licenses. Rates for any Ohio address can be checked with The Finder, the Department's online lookup at tax.ohio.gov (its address was not confirmed because tax.ohio.gov refuses automated reads). source Public record

Remote sellers

$100,000 or 200 transactions; counts gross: gross receipts from sales of tangible personal property for storage, use or consumption in Ohio, or from services the benefit of which is realized in Ohio sales; current or preceding calendar year; since Aug 1, 2019. The duty to obtain a seller's use tax license, collect, file and remit begins with the month the seller establishes substantial nexus, and applies prospectively. The statute treats either threshold as a presumption of substantial nexus. The 200-transaction test is still in the version of R.C. 5741.01 effective April 3, 2025. source Public record

Marketplace facilitators

Must collect (More than $100,000 in aggregate gross receipts, or 200 or more separate transactions, in the current or preceding calendar year, counting the facilitator's own sales and the sales it facilitates; the facilitator is treated as the seller from the first day of the first month that begins at least 30 days after it first has substantial nexus.), since Aug 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Vendor's license (county vendor's license for each fixed place of business; transient vendor's license for sales at fairs, shows or the customer's location); seller's use tax license for out-of-state sellers, $50 for each fixed place of business; $50 for a transient vendor's license (R.C. 5739.17). No fee was found for a seller's use tax license. Register Register in OH|TAX eServices or with the county auditor. A business that sells only nontaxable items, is a wholesaler, or sells exclusively through a marketplace facilitator does not need a vendor's license. Out-of-state sellers with substantial nexus obtain a seller's use tax license instead. source Public record

Filing

• monthly: the default; the Department sets the frequency and states it on the registration confirmation
• semiannual: tax liability less than $1,200 per six-month period

Due: Monthly: 23rd day of the following month (next business day if the 23rd falls on a weekend or holiday). Semiannual: July 23 for January to June, January 23 for July to December.
Electronic filing: Required: every vendor's license holder, regardless of sales volume, files the UST1 electronically (OH|TAX eServices, or TeleFile for county vendor's licenses).
Vendor discount: 0.75% of the tax shown due on a timely filed and paid return, capped at $750 per vendor's license for each month covered by the return (excluding motor vehicle sales); no discount if a certified service provider receives the monetary allowance (R.C. 5739.12).
OH|TAX eServices source Public record

Certificates

Resale: Unit Exemption Certificate (STEC U) or Blanket Exemption Certificate (STEC B), which cover resale and other exemptions.. Streamlined certificate: accepted
Exemptions: A buyer claiming any exemption (resale, agriculture, manufacturing, nonprofit and others) gives the vendor a fully completed STEC U, STEC B or Streamlined Sales Tax Exemption Certificate (STECSSTP). source Public record

tax.ohio.gov returned HTTP 403 to every automated request, so this record rests on the Revised Code (codes.ohio.gov) and the Department's PDFs on dam.assets.ohio.gov (the 2026 Small Business Tax Guide and the July 23, 2019 tax alert on substantial nexus and marketplace facilitators).

Not confirmed: No sales tax change within the last year or announced ahead was found in the sources read. R.C. 5739.12 (returns and the discount) was last amended by H.B. 96 (effective September 30, 2025) and R.C. 5739.17 (vendor's licenses) by H.B. 366 (effective April 9, 2025); what those bills changed, for example whether the $750 discount cap or the $50 fee is new, was not confirmed. The Finder's address and the county rate table were not read (tax.ohio.gov blocked). Whether Ohio accepts the MTC Uniform Sales and Use Tax Certificate was not confirmed. Effective date of the 5.75% state rate is not on the statute page. Any quarterly or other filing frequency beyond monthly and semiannual was not found in the guide.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Ohio statute limiting or barring a seller's credit card surcharge was found. A Senate bill of the current General Assembly (SB 337) would require written disclosure of card surcharges at the point of sale, but it has only been introduced. The Department of Taxation's position on sales tax on a card surcharge was not found.

The rule

No Ohio statute on a seller's credit card surcharge was found.

Cash discounts

No Ohio statute on cash discounts was found.

Sales tax on the surcharge

Not stated No Department of Taxation rule, information release or ruling on a seller's credit card surcharge was found. R.C. 5739.01(H)(1)(a) defines price as the total consideration for the sale without any deduction for the vendor's costs, taxes imposed on the vendor and any other expense of the vendor, or for charges by the vendor for services necessary to complete the sale; it does not name card fees. source Public record

What was checked: A keyword search of the Ohio Revised Code on codes.ohio.gov for "credit card surcharge" returned government payment sections (113.40 for state entities, 301.28 for counties, 503.55 for townships, 940.111, and 4503.102 on motor vehicle registration), criminal financial sanctions, the letter of credit chapter (1305) and card fraud liability (1319.01), and no section on a private seller's surcharge. Separately, R.C. 113.40(E) lets a state elected official or state entity add a surcharge or convenience fee for card payments, with notice of the fee and its amount or rate (the county and township sections were not read).SB 337 of the 136th General Assembly (introduced; proposed R.C. 1345.29) would require prominent written disclosure at the point of sale of any card fee or surcharge in a consumer transaction and make a failure an unfair and deceptive act under R.C. 1345.02; the legislature lists only the As Introduced version, so it has not passed a chamber and is not listed under changes. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Ohio Department of Taxation guidance on a credit card surcharge: none found; the department's information releases were not searched page by page. Auditor of State Advisory of April 23, 2026 on credit card convenience fees (government payments) could not be read: ohioauditor.gov did not resolve and emails.ohioauditor.gov timed out through the network filter (https://ohioauditor.gov/publications/_docs/Advisories/Advisory_04-23-26_Credit_Card_Convenience_Fees.pdf). The codes.ohio.gov keyword search was read on its first page of results only.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Electing pass-through entity (EPTE) income tax, Form IT 4738

Any pass-through entity that is not a disregarded entity can elect each year to pay Ohio income tax at the entity level on all owners' qualifying taxable income, at 3% for taxable years beginning in 2023 and later, by filing the EPTE-ELEC form or a timely IT 4738 by the IT 4738 due date (April 15, or September 15 with an IRS extension). The election is irrevocable for the year and binds all owners. Owners add back the tax and claim a refundable credit for their proportionate share on the Ohio Schedule of Credits.

Law

Ohio Rev. Code 5747.38 (tax), 5747.39 (owner credit), 5747.42 (return), 5747.43 (estimated tax). Senate Bill 246, 134th General Assembly, effective June 14, 2022; amended by House Bill 96, 136th General Assembly, effective September 30, 2025. First tax year 2022. source Public record

Who can elect

A pass-through entity that is not a disregarded entity; the election form lists partnership, S corporation and LLC. No owner type limits. An entity that elects must include all owners on the return; an election made by one PTE is not binding on any other PTE. Each PTE must make its own election. For taxable years ending on or after January 1, 2025, an electing PTE may claim refundable PTE credits reported to it on an IT K-1 from another entity, on line 14 of the IT 4738; other business credits cannot be claimed. source Public record

Election

Complete the EPTE-ELEC form (online notice response, eFax, email or mail) or timely file the IT 4738. A PTE that elects cannot file the IT 4708 or IT 1140 for the same period, and cannot amend the IT 4738 into either. The entity, signed by an officer, partner, member or other individual authorized to make the election. The election binds all owners. Deadline: On or before the due date of the IT 4738, including the extended due date for a PTE that received a federal extension. Made each year. No. Once made, the election is irrevocable for that taxable year. source Public record

Rate

2027: 3% Same as 2025, as long as the taxable business income rate in R.C. 5747.02(A)(4)(a) stays at three per cent.
2026: 3% Same as 2025. The statute sets the rate for 2023 and later at the rate on taxable business income in R.C. 5747.02(A)(4)(a), which is three per cent.
2025: 3% Qualifying taxable income: all owners' distributive shares of business income, apportioned to Ohio, plus nonbusiness income allocated to Ohio, computed without the owners' own deductions or credits. source Public record

Estimated payments

Required with the IT 4738 Ohio Universal Payment Coupon (or OH|TAX eServices) if estimated qualifying taxable income exceeds $10,000. Cumulative installments: 22.5%, 45%, 67.5% and 90% of the current year liability; under R.C. 5747.43 a required installment is 25% of the lesser of 90% of the current year liability or 100% of the prior year liability (prior year only if a 12 month return was filed). An EPTE that underpays may owe the interest penalty computed on Ohio IT/SD 2210. If the entity's liability exceeded $180,000 for the second preceding year, all payments must be made electronically. Taxable years beginning in 2025: the 15th day of the month after the end of each quarter. Taxable years beginning on or after January 1, 2026: the 15th day of the 4th, 6th and 9th months after the year begins and the 15th day of the 1st month of the next tax year. source Public record

Return

IT 4738, Electing Pass-Through Entity Income Tax Return, with an IT K-1 for each owner, filed through OH|TAX eServices (from November 12, 2025), federal e-file or paper. Due April 15 of the calendar year after the year in which the entity's taxable year ends (April 15, 2026 for taxable years ending in 2025). Ohio has no extension request form but honors an IRS extension: the extended due date for the 2025 IT 4738 is September 15, 2026. Interest runs from the unextended due date; an extension of time to file does not extend the time to pay. source Public record

Owner credit

Owners filing the IT 1040 add back the IT 4738 tax (Ohio Schedule of Adjustments, line 2) and claim a credit for their proportionate share of the lesser of the tax due or paid, on the pass-through entity credit line of the Ohio Schedule of Credits, for the year that includes the last day of the entity's year. Trusts and estates add back on the IT 1041. Yes. If the credit exceeds the tax otherwise due, the excess is refunded. Filing the IT 4738 meets the Ohio filing requirement for nonresident and trust investors unless they have other Ohio source income; nonresident owners may file an IT 1040 to claim the credit. Credit for other states' PTET: The resident credit for taxes paid to another state counts income subject to another state's tax enacted to comply with IRS Notice 2020-75 (R.C. 5747.05(B)(3)). No list of states was found. source Public record

Recent and coming changes

• Jan 1, 2023 Rate for taxable years beginning in 2022 was 5%; from 2023 the rate equals the 3% rate on taxable business income. source Public record
• Jan 1, 2025 Electing PTEs may claim refundable PTE credits passed to them by other entities, for taxable years ending on or after January 1, 2025 (IT 4738 line 14). source Public record
• Jan 1, 2026 House Bill 96 amended R.C. 5747.38, 5747.39 and 5747.43, effective September 30, 2025; the estimated payment schedule for IT 4738 changes for taxable years beginning on or after January 1, 2026. source Public record

tax.ohio.gov returned 403 to automated reads, so the Department's PTE web pages and FAQs were not read; facts come from the Revised Code and the IT 4738 instructions and EPTE-ELEC form on dam.assets.ohio.gov. Ohio's tax has no sunset, and no change tied to the 2025 federal law was found.

Not confirmed: tax.ohio.gov (including tax.ohio.gov/electingPTE) blocked automated reads; the Department's FAQ on tiered structures and the rules under R.C. 5747.38(F) were not read. Whether any election was allowed for taxable year 2021 was not confirmed; the statute's first stated rate is for taxable years beginning in 2022 and the EPTE-ELEC form says the IT 4738 may be filed beginning in Tax Year 2022. What House Bill 96 changed in R.C. 5747.38 itself was not identified; the rate and election text read the same in the June 14, 2022 version.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: gross receipts tax: the commercial activity tax (CAT), levied on taxable gross receipts; Ohio has no general corporate income tax

Ohio follows the Internal Revenue Code as it existed on a fixed effective date, which S.B. 9 of the 136th General Assembly (signed March 5, 2026, effective that day) moved forward, so Public Law 119-21 is part of Ohio law for 2025 and 2026. Ohio keeps its own bonus depreciation and section 179 addbacks (five-sixths of the deduction, recovered over the next five years, with two-thirds or full addback in some cases), and no Ohio adjustment was found for domestic research expensing or the section 163(j) change. Because the Ohio return starts from federal adjusted gross income, the federal tips, overtime, car loan and senior deductions do not reach it; the commercial activity tax is a gross receipts tax and is not affected by these income rules.

Follows the Code

Fixed date, Code as of Mar 5, 2026. Ohio Rev. Code section 5701.11, as amended by S.B. 9 (136th General Assembly)
References to the Internal Revenue Code mean the Code as it exists on the effective date of section 5701.11 as amended by S.B. 9, which the Revised Code lists as March 5, 2026. For a taxable year ending after March 7, 2025 and before that date, a taxpayer may irrevocably elect the Code as in effect for federal purposes for that year. The same section governs the income-based taxes in Title 57; the commercial activity tax is measured by gross receipts. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: other: no corporate income tax; the commercial activity tax is measured by taxable gross receipts source Public record

Response to Public Law 119-21

Adopted. S.B. 9 (136th General Assembly), Incorporate Internal Revenue Code changes into Ohio law; Senate concurred March 4, 2026, signed March 5, 2026, effective March 5, 2026. Years: Taxable years 2025 and 2026 (the Code as of March 5, 2026 applies until the next update)
The Legislative Service Commission final analysis says the act incorporates federal Code changes taking effect after March 7, 2025, including the One Big Beautiful Bill Act: full expensing of domestic research costs with the option to accelerate 2022 to 2024 amounts, permanent 100% bonus depreciation (Ohio keeps its own bonus and section 179 addbacks in section 5747.01), the return of the business interest limit to the pre-2022 rule, and qualified production property. It says the tips and overtime deductions are taken after federal adjusted gross income and do not flow through to Ohio taxable income. Department of Taxation guidance was not found. source Public record

Provision by provision

Guidance from the state

• Apr 9, 2026 Legislative Service Commission, S.B. 9 Final Analysis (updated version)

Every tax.ohio.gov page and every legislature.ohio.gov bill document returned HTTP 403 to automated reads, so this entry rests on the Revised Code as published at codes.ohio.gov and the Legislative Service Commission status report. The 174A and 163(j) entries follow from section 5701.11 and the absence of any matching adjustment in section 5747.01, not from agency guidance.

Not confirmed: Department of Taxation guidance on S.B. 9 and PL 119-21 (tax.ohio.gov blocked). The enacted S.B. 9 text was not read; the final analysis describes its contents. It amends section 5747.01(O), the definition of dependent.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state law; city rules

Ohio has no state law requiring pay in job postings or pay disclosure to applicants. Four cities set their own rules for employers with 15 or more employees in the city: Cleveland requires the salary range or scale in postings (from October 27, 2025), Columbus requires a reasonable salary range or scale in postings (enforced from January 1, 2027), and Cincinnati and Toledo require the pay scale on reasonable request once an applicant has a conditional offer.

City and county rules

Salary history ban: No. No state law. Cleveland (Chapter 669), Columbus (Chapter 2335), Cincinnati (Chapter 804) and Toledo (Chapter 768) bar covered employers from asking about salary history.

What was checked: No state posting or disclosure law. Checked: Ohio Revised Code 4111.17 (equal pay, enforced by the Director of Commerce), 4113.15 (semimonthly payment of wages) and 4112.02 (unlawful discriminatory practices); none requires pay in postings or pay disclosure to applicants. The four city ordinances were read in the cities' own legislative records (Cleveland City Record; Columbus, Cincinnati and Toledo Legistar).

Not confirmed: Pending state bills: the Ohio General Assembly's legislation search (legislature.ohio.gov) returned 403, so whether a pay transparency bill passed a chamber in the 136th General Assembly was not confirmed. Codified city codes could not be read: Cleveland and Toledo on codelibrary.amlegal.com and Columbus and Cincinnati on Municode serve a Cloudflare check. The ordinance texts were used instead; later amendments to Chapters 669, 768 and 804 were not ruled out. Columbus: the Director's fine schedule under City Code 233.02 (the actual penalty amounts) was not found. Other Ohio cities: none beyond these four was found, but no full survey of Ohio municipal codes was possible. The Ohio Department of Commerce, Division of Industrial Compliance wage and hour page tried returned 404; no agency guidance was read.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Ohio Department of Taxation

Ohio's power of attorney is Form TBOR 1, Declaration of Tax Representative, valid for up to three years (one year if no date is given); whether a federal Form 2848 is accepted could not be confirmed because the Department's website refused automated reads. No Ohio registration or licensing of paid preparers was found; preparers enter their PTIN on the IT 1040. Under R.C. 5747.082, a preparer who prepares more than eleven original Ohio income tax returns in a calendar year must e-file them all, with a $50 penalty for each paper return over eleven.

Power of attorney

Form TBOR 1, Declaration of Tax Representative (Rev. 11/23). The representative declares a designation: attorney, certified public accountant or public accountant, enrolled agent, bona fide officer, full-time employee, immediate family member, or other (with an explanation). Only a representative licensed to practice law may sign voluntary disclosure, settlement or similar binding agreements. The tax types, Ohio account numbers and tax periods listed, or all tax matters for a period by check-box. Covers viewing and receiving copies of returns and documents, requesting alternative methods of taxation, presenting evidence and arguments, objecting to audit findings or assessments, filing petitions and waiving statutes of limitation; not signing forms the Revised Code requires the taxpayer to sign. Online Notice Response Service (tax.ohio.gov, Contact Us, or gateway.ohio.gov), or mail to P.O. Box 1090, Columbus, OH 43216-1090. A revocation uses the same method. The declaration is valid until the date entered, no more than three years; with no date it expires one year after it is signed. form source Public record

Federal Form 2848

Not stated Not stated on Form TBOR 1 or in the IT 1040 instructions; the Department's website (tax.ohio.gov) returned 403 Forbidden to automated reads.

Information only

No separate view-only authorization form was found. A preparer with OH|TAX eServices access (granted by the client's PIN, not by a TBOR 1) can view the client's account. On the return: IT 1040 page 2, box below the paid preparer's name: authorizes the preparer to contact the Department about the status of the return, payments or refund, provide missing information, and respond to inquiries or notices about the return. Only for paid preparers. source Public record

Preparer registration

No program found

Preparer ID on returns

A paid preparer must enter a printed name and PTIN on all returns; the PTIN serves as the preparer's signature (R.C. 5703.263(C) and 5747.08(F)). No state preparer number. PTIN: required. source Public record

E-file mandate for preparers

A tax return preparer that prepares more than eleven original tax returns in a calendar year must e-file all original returns it prepares; the rule does not apply in a year after a year in which it prepared no more than ten. Original returns under R.C. Chapter 5747 (individual and school district income tax, withholding and other Chapter 5747 returns); not amended returns or estimated payment declarations. Penalty: $50 for each return over eleven in a calendar year not filed electronically; the Tax Commissioner may waive it for good cause. source Public record

Transcripts and account records

In OH|TAX eServices: view transcripts and request wage and income statements. Statements older than 10 years: contact customer service. Who can ask: The taxpayer, or a preparer granted access to the client's OH|TAX eServices account. Returns for up to 10 years when requesting a transcript; wage and income statements (W-2, 1099-R, W-2G) for up to 10 years, showing Ohio wages and withholding and school district wages and withholding but not every box. Current year statements become available May 1. Online for representatives: Yes, for a preparer with access to the client's OH|TAX eServices account. request source Public record

Online access for professionals

OH|TAX eServices. With access, a preparer can file original and amended individual and school district income tax returns, view returns once posted, see estimated payments, credit carryforwards and extension payments, and request wage and income statements and transcripts. A client with an account sees the messages, actions, payments and returns the preparer completes. The preparer, with an individual OH|ID login (no firm accounts), requests access to one client at a time in OH|TAX eServices. The Department mails the client a letter with a PIN the next business day (or the client sees the PIN at once in the client's own account), and the client gives the PIN to the preparer. A power of attorney or TBOR 1 is not used to grant this access. source Public record

Recent and coming changes

• Feb 4, 2019 The Department accepts only the revised Form TBOR 1; forms submitted before this date stay valid. source Public record

tax.ohio.gov returned 403 Forbidden to every automated request; the Department's own PDFs on its asset host (dam.assets.ohio.gov) and the Revised Code were read instead. The OH|TAX eServices FAQ was written for the 2023 launch, when the system covered individual and school district income tax. No Ohio paid preparer registration law or program was found in the sources read; registration.required is false on that basis.

Not confirmed: Whether federal Form 2848 is accepted in place of TBOR 1: tax.ohio.gov was blocked. How a client opts out of the preparer e-file requirement (R.C. 5747.082 names no opt-out): the Department's e-file pages were blocked. Processing time for TBOR 1: not stated on the form. A dedicated practitioner line: none found; tax.ohio.gov was blocked. Whether OH|TAX eServices transcripts and the preparer access process changed when business taxes moved there: the FAQ read was written for the 2023 individual income tax launch.

Rules for tax professionals in every state

Federal tax data sharing

42 IRS data-sharing agreements with agencies in Ohio, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Ohio Department of Job and Family Services source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

Know something about Ohio's systems, have a contract document, or had trouble with one of these portals? Send it in.