Ohio Estimated Tax Payments 2026

Ohio’s test is your estimated tax liability, after credits and less Ohio withholding: more than $500 for 2026. The instructions say that if your income is subject to Ohio withholding you generally do not need to make estimated payments, and that instead of making estimated payments you can increase your Ohio withholding by filing a revised Ohio IT 4 with your employer.

• If your income is subject to Ohio withholding, you generally do not need to make estimated payments.

  “If your income is subject to Ohio withholding, you generally do not need to make estimated payments.”

• You should make estimated payments for tax year 2026 if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500.

  “You should make estimated payments for tax year 2026 if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500.”

• Individuals generally must make estimated payments if they are employees who are under-withheld by their employers, retirees without Ohio tax withholding from their pensions, pass-through entity investors or sole proprietors, and/or individuals with large amounts of investment income.

  “Individuals generally must make estimated payments if they are:”

• Married taxpayers unsure of their filing status for 2026 should make separate estimated payments based on their individual estimated Ohio tax liabilities.

  “Married taxpayers unsure of their filing status for 2026 should make separate estimated payments based on their individual estimated Ohio tax liabilities.”

The 2026 IT 1040 ES worksheet starts from your expected 2026 federal adjusted gross income and Ohio adjustments, subtracts exemptions, applies the tax brackets printed on the worksheet and subtracts expected credits to reach an estimated 2026 Ohio income tax liability. It then takes the lesser of 90% of that liability and your 2025 Ohio liability, subtracts your 2025 credit carryforward and expected 2026 Ohio withholding, and multiplies the result by 25% for each quarterly payment. It is a worksheet estimate, not an assessment of your actual liability; the worksheet says to enter the line 10 amount if you did not file a 2025 IT 1040.

• Worksheet line 8: Estimated 2026 Ohio income tax liability, line 6 minus line 7.

  “Estimated 2026 Ohio income tax liability. Line 6 minus line 7”

• Worksheet line 9: 2025 Ohio income tax liability, 2025 IT 1040, line 10 minus line 16.

  “2025 Ohio income tax liability. 2025 IT 1040, line 10 minus line 16”

• Worksheet line 10: Multiply line 8 by 90% (.90).

  “Multiply line 8 by 90% (.90)”

• Worksheet line 11: Enter the lesser of line 9 or line 10 (if you did not file a 2025 IT 1040, enter the amount from line 10).

  “Enter the lesser of line 9 or line 10 (If you did not file a 2025 IT 1040, enter the amount from line 10)”

• Worksheet line 14: Your quarterly estimated payment. Multiply line 13 by 25% (.25).

  “Your quarterly estimated payment. Multiply line 13 by 25% (.25)”

You can pay online by electronic check, which has no fee, or by credit or debit card through OH|TAX eServices at tax.ohio.gov/pay; the card payments are processed by a third party that charges a convenience fee, which the state does not receive. You can pay online even if you file by paper. To pay by mail, send a check or money order with the OUPC, payable to “Ohio Treasurer of State”, to the Ohio Department of Taxation, P.O. Box 182131, Columbus, OH 43218-2131.

• By electronic check: pay using the department’s OH|TAX eServices at tax.ohio.gov/pay. There is no fee for using this payment method.

  “By Electronic Check - Pay by electronic check using the department’s OH|TAX eServices at tax.ohio.gov/pay. There is no fee for using this payment method.”

• For credit or debit card payments, the third-party will charge your account a convenience fee. The state of Ohio does not receive any of this fee.

  “The third-party will charge your account a convenience fee. The state of Ohio does not receive any of this fee.”

• Include the tax year, “IT 1040” and the last four digits of your SSN on the “Memo” line of your payment.

  “Include the tax year, “IT 1040”, and the last four digits of your SSN on the “Memo” line of your payment.”

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

  “Mail to: Ohio Department of Taxation, P.O. Box 182131, Columbus, OH 43218-2131”

• Do not use the coupon to make a return payment or extension payment.

  “Do not use this coupon to make a return payment or extension payment.”

• Estimated payments will only be applied to the return associated with the Social Security number listed on the OUPC, and are not split between spouses who combine their tax liabilities but file separately.

  “Estimated payments will only be applied to the return associated with the Social Security number listed on the OUPC.”

Official page: Ohio Department of Taxation: OH|TAX eServices (tax.ohio.gov/pay). Form: Ohio Universal Payment Coupon (IT ES) and the 2026 IT 1040 ES worksheet.

The instructions say you may be subject to an interest penalty for underpayment of estimated taxes and point to form IT/SD 2210 and to the “Income - Estimated Income/School District Taxes and the 2210 Interest Penalty” FAQ topic at tax.ohio.gov/2210. Special rules for taxpayers with farming and/or fishing income are in Adm. Code 5703-7-04. The instructions give no interest rate, and this page does not state one.

• If you do not make the required estimated payments, you may be subject to an interest penalty for underpayment of estimated taxes. See form IT/SD 2210.

  “If you do not make the required estimated payments, you may be subject to an interest penalty for underpayment of estimated taxes. See form IT/SD 2210.”

• Special rules regarding estimated payments apply to certain taxpayers with farming and/or fishing income. See Adm. Code 5703-7-04.

  “special rules regarding estimated payments apply to certain taxpayers with farming and/or fishing income. See Adm. Code 5703-7-04.”