Check Ohio tax deadlines for individuals and C Corporations. Confirm due dates, extension rules, and exemptions for S Corps and Partnerships.
Ohio imposes individual income tax and commercial activity tax (CAT) for businesses.
Ohio Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extension Deadline |
|---|---|---|
Individuals | April 15, 2026 | October 15, 2026 |
C Corporations | April 15, 2026 | October 15, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
Businesses
Ohio does not tax pass-through income at the entity level
CAT applies based on gross receipts, not net income
Special Entities
Includes financial institutions and entities subject to CAT registration thresholds.