State of Ohio
Business Income Tax Extensions

Ohio Filing Due Date: Pass-through entity tax returns are due by April 15 — or by the 15^th day of the 4^th month following the end of the taxable year (for fiscal year filers).

Extended Deadline with Ohio Tax Extension: Ohio offers a state tax extension to businesses that have a valid Federal tax extension (IRS Form 7004). The extension of time to file the Ohio tax return is the same number of months as the extension of time to file the Federal tax return. For instance, if both your Federal partnership return and your Ohio partnership return are due April 15, getting a 5-month Federal extension with Form 7004 will also extend your Ohio filing deadline by 5 months (to September 15).

Ohio Tax Extension Form: The State of Ohio does not have its own tax extension application. Instead, you must first obtain a Federal extension (IRS Form 7004) — and then you will automatically receive an Ohio tax extension.

Ohio Extension Payment Requirement: An extension of time to file is not an extension of time to pay. If you owe Ohio tax, it must be fully paid by the original deadline to avoid penalties and interest. You can make an Ohio extension payment with Form IT 1140-EXT.