Ohio Income Tax and Withholding

Periodic Returns. Quarterly (Form IT-501) within 30 days after the close of the quarter if $2,000 or less is withheld during the lookback period (the 12-month period ending June 30 of the preceding year). Monthly (Form IT-501) within 15 days following the close of the month during which the tax was withheld if more than $2,000 but less than $84,000 is withheld during the lookback period. Partial-monthly (Form IT-501) within 3 banking days of the close of an eighth-monthly period if total tax is $84,000 or more but less than $180,000 during the lookback period. If more than $100,000 was withheld during an eighth-monthly period and more than $180,000 was due during the lookback period, employer must use electronic transfer of funds on the next banking day.

Annual Reconciliation Returns. Form IT-941 due January 31 and Form IT-3 due by last day of February or within 15 days after selling or quitting the business.

Timely Filing. Returns and reports are deemed to be timely filed if postmarked the day the returns and reports are due, whether it be a Saturday, Sunday, or legal holiday.