You must first file for an IRS extension of time. Ohio does not have a state extension form but allows the same extension as allowed by the IRS. You must include with your Ohio individual income tax return a copy of your IRS extension or your extension confirmation number or a printed copy of the IRS acknowledgement.

Except as set forth in the Exception below, there is no extension for paying the tax.

Exception: Certain military personnel may have an additional extension to file and pay.

The extension of time is granted for filing only. If you determine that you will owe tax, you must make your payment by April 17, 2012. Ohio voucher payment form IT 40P must accompany your payment. When you prepare your Ohio income tax return, you can claim this payment as an IT 40P payment on line 20 of the 2011 Ohio IT 1040 Income Tax Return.

You can make a payment of tax due by using your American Express, Discover/Novus, MasterCard, or VISA credit or debit card. This service is available via our Web site at Welcome to Ohio ePayment.  Official Payments Corporation provides this service and charges each user a convenience fee for this service.  The state does not receive any portion of this fee.

DO NOT SEND FORM IT 40P if you pay by credit or debit card.

For additional information, please visit the State of Ohio Department of Taxation website.

Form IT-40P (Ohio Income Tax Payment Voucher): http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_IT40P.pdf

Include this voucher and paper check or money order (payable to Ohio Treasurer of State) with your income tax return and mail to the address shown on page 2 of Ohio form IT 1040EZ or page 4 of IT 1040. If you are not enclosing this voucher and payment with your income tax return, then mail this voucher and payment to Ohio Department of Taxation, P.O. Box 182131, Columbus, OH 43218-2131.