The quarterly estimated forms for individuals and businesses will be mailed out approximately two weeks before the due date of each payment. The due dates of the estimated quarterly payments for calendar year taxpayers are:
Individual Due Dates
- April 15th
- June 15th
- September 15th
- December 15th
Business Due Dates (calendar year)
- April 15th
- June 15th
- September 15th
- December 15th
Business Due Dates (fiscal year)
- 15th day of the 4th month following the close of the fiscal year
- 15th day of the 6th month following the close of the fiscal year
- 15th day of the 9th month following the close of the fiscal year
- 15th day of the 12th month following the close of the fiscal year
Requirements
Estimated payments are required if the amount payable is anticipated to be at least $200. Underpayment penalties may be charged whenever a taxpayer fails to remit estimated taxes as prescribed in Chapter 718.08 of the Ohio Revised Code.