Ohio Business Tax Extension

Ohio Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary

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Ohio Quick Reference
LLC / Partnership • Business Tax Extension
State Ohio (OH)
Entity Type LLC / Partnership
Extension ✓ Auto with Federal
Federal Form IRS Form 7004
State Form Ohio CAT / IT-1041 | Ohio Department of Taxation (payment only)
Original Deadline No Entity Income Tax
Extended Deadline No State Income Tax
State Agency Ohio Department of Taxation

Ohio Business Tax Extension – LLC / Partnership

Ohio CAT / IT-1041 | Ohio Department of Taxation  •  LLC / Partnership
Original deadline: No Entity Income Tax Extended to: No State Income Tax Extension: 6 months automatic

Ohio LLC & Partnership Tax Extension

Ohio does not impose a state income tax on LLCs or partnerships at the entity level–there is no Ohio entity income tax return for pass-through entities and therefore no Ohio LLC or partnership income tax extension to file. Ohio LLC members and partners report their distributive share of income on their own Ohio individual income tax returns (Form IT-1040). The primary Ohio-level obligation for most LLCs is the Commercial Activity Tax (CAT), which applies to businesses with Ohio gross receipts exceeding $150,000 per calendar year.

Ohio Entity Income Tax None – No LLC Return Required
CAT Applies When Ohio Gross Receipts Exceed $150,000
Federal Extension Still Required – Ohio LLCs and partnerships with federal filing obligations must still file IRS Form 1065. Use Form 7004 to extend the federal partnership return from March 16, 2026 to September 15, 2026. Ohio requires no corresponding state income tax extension.

Ohio LLC Obligations Beyond Income Tax

While Ohio LLCs owe no entity-level income tax, the Ohio Department of Taxation administers the Commercial Activity Tax on Ohio gross receipts. LLCs with annual Ohio gross receipts over $150,000 must register for and file CAT returns. Annual CAT filers with receipts between $150,000 and $1 million pay a minimum tax; quarterly CAT filers with higher receipts file returns due in May, August, November, and February. Ohio also offers an optional Pass-Through Entity Tax (IT-4738) election that allows an LLC to pay Ohio income tax at the entity level on behalf of its members–if this election is made, the IT-4738 return is due March 16, 2026, extendable to September 15, 2026 via federal extension.

Ohio LLC members who are Ohio residents must report their share of LLC income on Form IT-1040. If individual members need more time to file their Ohio personal returns, they can request an extension separately–the LLC's federal extension does not automatically extend the individual members' Ohio IT-1040 deadlines.

Ohio LLC Compliance Checklist

  • File IRS Form 7004 before March 16, 2026 if the federal LLC partnership return (Form 1065) needs more time–Ohio requires no state income tax extension.
  • Determine whether Ohio gross receipts exceed $150,000; if so, confirm CAT registration and filing obligations with the Ohio Department of Taxation.
  • If the optional Ohio PTE tax election (IT-4738) is in effect, file a federal extension by March 16, 2026 to extend the IT-4738 to September 15, 2026 and pay all Ohio PTE tax owed by March 16, 2026.
  • Advise Ohio-resident members to address their own IT-1040 extension requirements separately if they need additional time to file their personal returns.

Working with a Tax Professional

LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Ohio return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Ohio return by No State Income Tax

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How to Pay

Ohio requires online payment for tax amounts of $150,000 Ohio gross receipts (CAT threshold) or more. Submit electronically via the Ohio Online Tax Extension Payment portal. For amounts under $150,000 Ohio gross receipts (CAT threshold), complete Ohio CAT / IT-1041 | Ohio Department of Taxation and mail with your payment.

Online – Required $150,000 Ohio gross receipts (CAT threshold)+

Ohio Online Payment Portal

Submit electronically through the Ohio Online Tax Extension Payment system. Required for all payments $150,000 Ohio gross receipts (CAT threshold) and above.

Mail – Under $150,000 Ohio gross receipts (CAT threshold)

Ohio CAT / IT-1041 | Ohio Department of Taxation by Check

Download Ohio CAT / IT-1041 | Ohio Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.

Ohio Department of Taxation
P.O. Box 182131
Columbus, OH 43218-2131

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to PayNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

LLC / Partnership Quick Reference

State AbbreviationOH
Entity TypeLLC / Partnership
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineNo Entity Income Tax
Extended Filing DeadlineNo State Income Tax
Payment DueNo Entity Income Tax (100% of tax owed)
Payment FormOhio CAT / IT-1041 | Ohio Department of Taxation
Online PaymentOhio Online Tax Extension Payment
State AgencyOhio Department of Taxation
Failure to File PenaltyNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to Pay PenaltyNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

Ohio Business Tax Extension – S Corporation

Ohio CAT / IT-1041 | Ohio Department of Taxation  •  S Corporation
Original deadline: No Entity Income Tax Extended to: No State Income Tax Extension: 6 months automatic

Ohio S Corporation Tax Extension

Ohio does not impose a traditional state income tax on S corporations at the entity level. Ohio S corporations are not required to file an Ohio entity income tax return, and there is no Ohio S corporation income tax extension to request. Shareholders of Ohio S corporations include their distributive share of S corporation income on their personal Ohio IT-1040 returns. Ohio S corporations may, however, owe the Commercial Activity Tax (CAT) on Ohio gross receipts exceeding $150,000, and an optional PTE tax election (Form IT-4738) is available to pay Ohio income tax at the entity level.

Ohio S Corp Income Tax None – No Entity Return Required
CAT Applies When Ohio Gross Receipts Exceed $150,000
Federal Extension Still Required – Ohio S corporations must still file IRS Form 1120-S at the federal level. Use Form 7004 to extend the federal S corporation return from March 16, 2026 to September 15, 2026. Ohio imposes no corresponding state income tax obligation on the S corporation.

Ohio S Corporation Business Obligations

Although Ohio imposes no entity-level S corporation income tax, S corporations operating in Ohio must track Ohio CAT obligations. The Ohio Department of Taxation requires CAT registration for all Ohio businesses with gross receipts exceeding $150,000 per calendar year. S corporations with gross receipts over $1 million file quarterly CAT returns; those under $1 million file annually by May 10, 2026. Ohio S corporations that have elected the PTE tax (Form IT-4738) must pay Ohio income tax at the entity level by March 16, 2026 and may extend the IT-4738 return to September 15, 2026 via a federal extension.

Ohio S corporation shareholders who are Ohio residents pay Ohio individual income tax on their pass-through income via Form IT-1040. If shareholders need additional time for their personal Ohio returns, they must address the IT-1040 extension requirement independently–the S corporation's federal extension does not carry over to individual shareholder returns.

Ohio S Corporation Compliance Summary

  • File IRS Form 7004 before March 16, 2026 to extend the federal S corporation return (Form 1120-S) to September 15, 2026–Ohio imposes no entity income tax and requires no state extension.
  • Confirm Ohio CAT registration and filing obligations if Ohio gross receipts exceed $150,000 annually.
  • If the Ohio PTE tax election (IT-4738) is in effect, pay all Ohio PTE tax by March 16, 2026 and extend the IT-4738 return to September 15, 2026 via a federal extension.
  • Inform Ohio-resident shareholders that their IT-1040 extensions must be handled separately from the S corporation's federal filing extension.

Working with a Tax Professional

S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Ohio return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Ohio return by No State Income Tax

Connect with a TaxPro →

How to Pay

Ohio requires online payment for tax amounts of $150,000 Ohio gross receipts (CAT threshold) or more. Submit electronically via the Ohio Online Tax Extension Payment portal. For amounts under $150,000 Ohio gross receipts (CAT threshold), complete Ohio CAT / IT-1041 | Ohio Department of Taxation and mail with your payment.

Online – Required $150,000 Ohio gross receipts (CAT threshold)+

Ohio Online Payment Portal

Submit electronically through the Ohio Online Tax Extension Payment system. Required for all payments $150,000 Ohio gross receipts (CAT threshold) and above.

Mail – Under $150,000 Ohio gross receipts (CAT threshold)

Ohio CAT / IT-1041 | Ohio Department of Taxation by Check

Download Ohio CAT / IT-1041 | Ohio Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.

Ohio Department of Taxation
P.O. Box 182131
Columbus, OH 43218-2131

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to PayNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

S Corporation Quick Reference

State AbbreviationOH
Entity TypeS Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineNo Entity Income Tax
Extended Filing DeadlineNo State Income Tax
Payment DueNo Entity Income Tax (100% of tax owed)
Payment FormOhio CAT / IT-1041 | Ohio Department of Taxation
Online PaymentOhio Online Tax Extension Payment
State AgencyOhio Department of Taxation
Failure to File PenaltyNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to Pay PenaltyNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

Ohio Business Tax Extension – C Corporation

Ohio CAT / IT-1041 | Ohio Department of Taxation  •  C Corporation
Original deadline: No Corporate Income Tax Extended to: No Corporate Income Tax Extension: 6 months automatic

Ohio C Corporation Tax Extension

Ohio does not impose a traditional state corporate income tax on C corporations. Ohio eliminated its corporate franchise tax in 2010, and no Ohio C corporation income tax return is required. C corporations operating in Ohio are subject instead to the Commercial Activity Tax (CAT), which is assessed on Ohio gross receipts–not on net income. The CAT applies to any business with Ohio gross receipts exceeding $150,000 per calendar year and is administered by the Ohio Department of Taxation. Because there is no Ohio corporate income tax, there is no Ohio C corporation income tax extension to request.

Ohio Corporate Income Tax None – Eliminated in 2010
CAT Applies When Ohio Gross Receipts Exceed $150,000
Federal Extension Still Required – Ohio C corporations must still file IRS Form 1120 at the federal level. Use Form 7004 to extend the federal C corporation return from April 15, 2026 to October 15, 2026. Ohio imposes no parallel state income tax obligation.

Ohio C Corporation Obligations: The Commercial Activity Tax

Ohio C corporations with Ohio gross receipts exceeding $150,000 must register for and file the Commercial Activity Tax. Annual CAT filers (receipts between $150,000 and $1 million) pay a minimum tax due by May 10, 2026. Quarterly CAT filers (receipts over $1 million) file returns in May, August, November, and February with payments due 40 days after the end of each quarter. The CAT rate is 0.26% on gross receipts above the $1 million threshold. No CAT extension mirrors the income tax extension system–CAT returns and payments follow their own calendar.

C corporations incorporated in Ohio but operating primarily in other states should still evaluate whether Ohio CAT obligations exist based on where sales are sourced. Ohio uses market-based sourcing for CAT purposes–a corporation with Ohio-based customers may have Ohio gross receipts subject to CAT even if it has no physical presence in the state.

Ohio C Corporation Compliance Summary

  • File IRS Form 7004 before April 15, 2026 to extend the federal C corporation return (Form 1120) to October 15, 2026–Ohio requires no state income tax extension.
  • Determine whether Ohio gross receipts exceed $150,000 and confirm CAT registration and filing obligations with the Ohio Department of Taxation.
  • Submit CAT annual or quarterly returns and payments on the CAT's own schedule–CAT deadlines are not tied to the federal income tax extension calendar.
  • Consider whether Ohio market-based sourcing rules create CAT obligations for the corporation based on customer location, even without Ohio physical presence.

Working with a Tax Professional

C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Ohio return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Ohio return by No Corporate Income Tax

Connect with a TaxPro →

How to Pay

Ohio requires online payment for tax amounts of $150,000 Ohio gross receipts (CAT threshold) or more. Submit electronically via the Ohio Online Tax Extension Payment portal. For amounts under $150,000 Ohio gross receipts (CAT threshold), complete Ohio CAT / IT-1041 | Ohio Department of Taxation and mail with your payment.

Online – Required $150,000 Ohio gross receipts (CAT threshold)+

Ohio Online Payment Portal

Submit electronically through the Ohio Online Tax Extension Payment system. Required for all payments $150,000 Ohio gross receipts (CAT threshold) and above.

Mail – Under $150,000 Ohio gross receipts (CAT threshold)

Ohio CAT / IT-1041 | Ohio Department of Taxation by Check

Download Ohio CAT / IT-1041 | Ohio Department of Taxation and mail with your check or money order. Include your EIN and tax year on the check.

Ohio Department of Taxation
P.O. Box 182131
Columbus, OH 43218-2131

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to PayNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

C Corporation Quick Reference

State AbbreviationOH
Entity TypeC Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineNo Corporate Income Tax
Extended Filing DeadlineNo Corporate Income Tax
Payment DueNo Corporate Income Tax (100% of tax owed)
Payment FormOhio CAT / IT-1041 | Ohio Department of Taxation
Online PaymentOhio Online Tax Extension Payment
State AgencyOhio Department of Taxation
Failure to File PenaltyNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to Pay PenaltyNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

Ohio Business Tax Extension – Fiduciary

IT-1041 | Ohio Fiduciary Income Tax Extension  •  Fiduciary
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Ohio Fiduciary Tax Extension

Ohio trusts and estates with Ohio-source income file Form IT-1041 (Ohio Fiduciary Income Tax Return) with the Ohio Department of Taxation. The IT-1041 is due April 15, 2026, and a six-month extension to October 15, 2026 is available. Ohio accepts the federal Form 7004 extension for fiduciary returns–no separate Ohio extension form is required–provided all Ohio fiduciary income tax owed is paid by April 15, 2026. Ohio fiduciary income tax rates follow the individual income tax rate schedule, with rates ranging from 2.75% to 3.5% depending on taxable income.

Original Deadline April 15, 2026
Extended Deadline October 15, 2026
OH Tax Due April 15, 2026 – All Ohio fiduciary income tax must be paid by April 15, 2026. Ohio's failure-to-pay penalty of 5% of unpaid tax per month (up to 50%) applies to any unpaid balance after April 15, 2026, even if a valid extension is on file. Ohio's fiduciary extension is purely a filing extension–not a payment extension.

Extending an Ohio Fiduciary Return

File IRS Form 7004 before April 15, 2026 to extend the Ohio Form IT-1041 return to October 15, 2026. Pay all Ohio fiduciary income tax owed by April 15, 2026 through the Ohio Gateway or by mailing a payment to: Ohio Department of Taxation, P.O. Box 182131, Columbus, OH 43218-2131. Ohio taxes the income of resident trusts–those with an Ohio-resident grantor, trustee, or beneficiary–on all income regardless of source. Nonresident trusts pay Ohio tax only on Ohio-source income. Confirm the trust's residency status before calculating the April 15, 2026 extension payment.

Ohio resident trusts that have not distributed income during the year may face a higher Ohio IT-1041 tax liability than expected. Fiduciaries should evaluate whether making distributions to Ohio-resident beneficiaries before April 15, 2026 can reduce the trust-level Ohio tax obligation–distributed income shifts to the beneficiary's IT-1040 return, potentially at a lower marginal rate.

Ohio Fiduciary Extension Checklist

  • File IRS Form 7004 before April 15, 2026 to extend the Ohio Form IT-1041 fiduciary return to October 15, 2026–no separate Ohio form is required.
  • Pay all Ohio fiduciary income tax by April 15, 2026 through the Ohio Gateway or by mail to avoid the 5%/month failure-to-pay penalty (up to 50%).
  • Confirm the trust's Ohio residency classification (resident vs. nonresident) to determine the correct tax base for the extension payment.
  • File the completed Form IT-1041 with the Ohio Department of Taxation by October 15, 2026.

Working with a Tax Professional

Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Ohio return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Ohio return by October 15, 2026

Connect with a TaxPro →

How to Pay

Ohio requires online payment for tax amounts of $150,000 Ohio gross receipts (CAT threshold) or more. Submit electronically via the Ohio Online Tax Extension Payment portal. For amounts under $150,000 Ohio gross receipts (CAT threshold), complete IT-1041 | Ohio Fiduciary Income Tax Extension and mail with your payment.

Online – Required $150,000 Ohio gross receipts (CAT threshold)+

Ohio Online Payment Portal

Submit electronically through the Ohio Online Tax Extension Payment system. Required for all payments $150,000 Ohio gross receipts (CAT threshold) and above.

Mail – Under $150,000 Ohio gross receipts (CAT threshold)

IT-1041 | Ohio Fiduciary Income Tax Extension by Check

Download IT-1041 | Ohio Fiduciary Income Tax Extension and mail with your check or money order. Include your EIN and tax year on the check.

Ohio Department of Taxation
P.O. Box 182131
Columbus, OH 43218-2131

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to PayNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

Fiduciary Quick Reference

State AbbreviationOH
Entity TypeFiduciary
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormIT-1041 | Ohio Fiduciary Income Tax Extension
Online PaymentOhio Online Tax Extension Payment
State AgencyOhio Department of Taxation
Failure to File PenaltyNo Ohio entity income tax. CAT: 10% of unpaid tax plus interest.
Failure to Pay PenaltyNo Ohio entity income tax. Fiduciary IT-1041: 5% of unpaid tax per month, up to 50%.

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