Ohio business filing dates, 2027

“The IT 1140 must generally be filed by the 15th day of the fourth month following the end of the entity’s taxable year. For taxpayers with a January 1 through December 31 taxable year, the return is due on April 15.”verbatim · dam.assets.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(A) In addition to the other returns required to be filed and other remittances required to be made pursuant to this chapter, every qualifying entity or electing pass-through entity that is subject to the tax imposed by section 5733.41, 5747.38, or 5747.41 of the Revised Code shall file an annual return as follows: (1) For a qualifying entity, on or before the fifteenth day of the fourth month following the end of the entity's qualifying taxable year; (2) For an electing pass-through entity, on or before the fifteenth day of April following the end of the entity's taxable year that ends in the preceding calendar year.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“IT 1041 - Annual IT 4708 - Annual IT 4738 - Annual | April 15”verbatim · tax.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“The corporation franchise tax is repealed for tax years 2014 and after (see Amended Substi tute House Bill 510, 129th General Assembly). The 2013 franchise tax report (based on taxable year ending in 2012) was the last report that corporation franchise taxpayers filed.”verbatim · dam.assets.ohio.gov · retrieved 2026-09-23

“IT 1140 and IT 4738 Filers: Estimated payments are due on: ● The 15th day of the 4th month of the tax year; ● The 15th day of the 7th month of the tax year; ● The 15th day of the 10th month of the tax year; ● The 15th day of the 1st month following the end of the tax year. If a due date falls on a weekend or holiday, the payment is due the next business day.”verbatim · dam.assets.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(3) Except as required by divisions (B)(1) and (2) of this section, if an employer's actual or required payments were more than two thousand dollars during the twelve-month period ending on the thirtieth day of June of the preceding calendar year, the employer shall make the payment of undeposited taxes for each month during which they were required to be withheld no later than fifteen days following the last day of that month. The employer shall file the return prescribed by the tax commissioner with the payment. (4) Except as required by divisions (B)(1), (2), and (3) of this section, an employer shall make the payment of undeposited taxes for each calendar quarter during which they were required to be withheld no later than the last day of the month following the last day of March, June, September, and December each year. The employer shall file the return prescribed by the tax commissioner with the payment. (C)”verbatim · codes.ohio.gov · retrieved 2026-09-23

“(2) Except as required by division (B)(1) of this section, an employer whose actual or required payments under this section were at least eighty-four thousand dollars during the twelve-month period ending on the thirtieth day of June of the preceding calendar year shall make the payment of undeposited taxes within three banking days after the close of a partial weekly withholding period during which the employer was required to deduct and withhold any amount under this chapter.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(3) Except as required by divisions (B)(1) and (2) of this section, if an employer's actual or required payments were more than two thousand dollars during the twelve-month period ending on the thirtieth day of June of the preceding calendar year, the employer shall make the payment of undeposited taxes for each month during which they were required to be withheld no later than fifteen days following the last day of that month. The employer shall file the return prescribed by the tax commissioner with the payment. (4) Except as required by divisions (B)(1), (2), and (3) of this section, an employer shall make the payment of undeposited taxes for each calendar quarter during which they were required to be withheld no later than the last day of the month following the last day of March, June, September, and December each year. The employer shall file the return prescribed by the tax commissioner with the payment. (C)”verbatim · codes.ohio.gov · retrieved 2026-09-23

“(2) Except as required by division (B)(1) of this section, an employer whose actual or required payments under this section were at least eighty-four thousand dollars during the twelve-month period ending on the thirtieth day of June of the preceding calendar year shall make the payment of undeposited taxes within three banking days after the close of a partial weekly withholding period during which the employer was required to deduct and withhold any amount under this chapter.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“Ohio IT 941 Annual Reconciliation of Income Tax Withheld: To reconcile the Ohio income tax withheld and payments for the entire calendar year. Employers are required to file by January 31st of the following tax year or no later than 15 days after the discontinuation of the business.”verbatim · tax.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(2) Except as otherwise provided in this rule, any sales tax, seller's use tax, or consumer's use tax return must be filed on or before the twenty-third day of the month following the end of the reporting period.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“Semi-annual Filers - Vendors whose tax liability is less than $1,200 per six-month period may file and pay their sales taxes semi-annually. Such returns are due by the 23rd day of the month following the close of each semi-annual period for the tax collected during the preceding six-month period. • January 1 through June 30 - return and payment are due on or before July 23rd. • July 1 through December 31 - return and payment are due on or before January 23.”verbatim · dam.assets.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(2) Except as otherwise provided in this rule, any sales tax, seller's use tax, or consumer's use tax return must be filed on or before the twenty-third day of the month following the end of the reporting period.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“Semi-annual Filers - Vendors whose tax liability is less than $1,200 per six-month period may file and pay their sales taxes semi-annually. Such returns are due by the 23rd day of the month following the close of each semi-annual period for the tax collected during the preceding six-month period. • January 1 through June 30 - return and payment are due on or before July 23rd. • July 1 through December 31 - return and payment are due on or before January 23.”verbatim · dam.assets.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(2) Except as otherwise provided in this rule, any sales tax, seller's use tax, or consumer's use tax return must be filed on or before the twenty-third day of the month following the end of the reporting period.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“Semi-annual Filers - Vendors whose tax liability is less than $1,200 per six-month period may file and pay their sales taxes semi-annually. Such returns are due by the 23rd day of the month following the close of each semi-annual period for the tax collected during the preceding six-month period. • January 1 through June 30 - return and payment are due on or before July 23rd. • July 1 through December 31 - return and payment are due on or before January 23.”verbatim · dam.assets.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(A) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“The time within which an act is required by law to be done shall be computed by excluding the first and including the last day; except that, when the last day falls on Sunday or a legal holiday, the act may be done on the next succeeding day that is not Sunday or a legal holiday. When a public office in which an act, required by law, is to be performed is closed to the public for the entire day that constitutes the last day for doing the act or before its usual closing time on that day, the act may be performed on the next succeeding day that is not a Sunday or a legal holiday as defined in this section.”verbatim · Ohio Rev. Code §1.14 · codes.ohio.gov · retrieved 2026-09-24

“(B) Not later than thirty days after a person's taxable gross receipts for a calendar year first exceed the exclusion amount, each person subject to this chapter shall register with the tax commissioner on the form prescribed by the commissioner.”verbatim · codes.ohio.gov · retrieved 2026-09-23

“Note: If a due date falls on a weekend or holiday, the due date is the next business day.”verbatim · tax.ohio.gov · retrieved 2026-09-23