Ohio Income Tax Estimated Payment Vouchers and Instructions

Income Tax Estimated Payment Vouchers and Instructions
Form IT 1040ES
Ohio Universal Payment Coupon (IT ES)
Include the coupon below with your 2024 Ohio individual income tax estimated payment.

Important

•	 Make payment payable to: Ohio Treasurer of State
•	 Include the tax year, “IT 1040”, and the last four digits of your SSN on the “Memo”
line of your payment.
•	 Do not send cash.
•	 Do not use this coupon to make a payment for a school district income tax return.

Electronic Payment Options
You can make your payment electronically even if you file by paper. To pay by electronic
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing
us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this
information. We need your Social Security number in order to administer this tax.



Cut on the dotted lines. Use only black ink.

Ohio Universal Payment Coupon (OUPC)

01

Coupon Type
M.I.	

55

Using UPPERCASE letters,
print the first three letters of
the taxpayer’s last name.

Last name



First name	

2024

440

Individual Income Tax
ID Type		

Tax Year

Address
City, State, ZIP code

Note: Pay online at tax.ohio.gov/pay
Make payment payable to: Ohio Treasurer of State
Mail to: Ohio Department of Taxation,
P.O. Box 182131, Columbus, OH 43218-2131

Taxpayer’s SSN

Amount of
Payment

222

$

,

,

00

2024 Ohio Estimated Income Tax Payment Worksheet (DO NOT FILE)
1.	 Expected 2024 federal adjusted gross income..........................................................................................1.
2. Net expected 2024 adjustments from the Ohio Schedule of Adjustments..................................................2.
3.	 Line 1 plus line 2........................................................................................................................................3.
4.	 Multiply your expected number of exemptions by $1,900..........................................................................4.
5.	 Line 3 minus line 4. If zero or negative, stop here......................................................................................5.
6.	 Use the tax brackets below to calculate the liability on line 5.....................................................................6.
7.	 Expected total credits. Use Ohio Schedule of Credits................................................................................7.
	8. Estimated 2024 Ohio income tax liability. Line 6 minus line 7....................................................................8.
	9. 2023 Ohio income tax liability. 2023 IT 1040, line 10 minus line 16................................................................9.
		 0.	Multiply line 8 by 90% (.90)......................................................................................................................10.
1
11.
	 Enter the lesser of line 9 or line 10 (If you did not file a 2023 IT 1040, enter the amount from line 10)...11.
12.	2023 credit carryforward and expected 2024 Ohio income tax withholding.............................................12.
		 3.	Estimated required installment. Line 11 minus line 12.............................................................................13.
1
14.	Your quarterly estimated payment. Multiply line 13 by 25% (.25)........................................................14.
For line 6 of the worksheet

Nonbusiness income portion of line 5

More than

Up to
plus	

0.000%	
2.750%	

of Ohio taxable nonbusiness income
of the amount in excess of $ 26,050

$ 2,394.32	

plus	

3.688%	

of the amount in excess of $100,000

$ 2,958.58	

plus	

3.750%	

of the amount in excess of $115,300

0
$ 26,050	

–	
–	

$ 26,050
$100,000

$

360.69	

$100,000	

–	

$ 115,300
–

	$115,300	

Multiply the	 business income portion of line 5 by 3%

2024 Ohio Estimated Income Tax Instructions

Do I Have 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 2024 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:

taxpayers with farming and/or fishing income. See Adm. Code
5703-7-04.
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.
For more information, see the “Income - Estimated Income/School
District Taxes and the 2210 Interest Penalty” topic at tax.ohio.gov/
faq-IncomeEstimated.

	Employees

who are under-withheld by their employers;
without Ohio tax withholding from their pensions;
	Pass-through entity investors or sole proprietors; AND/OR
	 Individuals with large amounts of investment income.
	Retirees

What Are My Payment Options?
Once you have calculated your estimated payments, you must pay
them quarterly through any of the following methods:

Estimated payments are due as follows:
1st quarter - April 15, 2024
2nd quarter - June 17, 2024
3rd quarter - Sept. 16, 2024
4th quarter - Jan. 15, 2025

	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.

Credit or Debit Card - Pay by credit or debit card using the
Department’s OH|TAX eServices at tax.ohio.gov/pay. These
payments are processed by ACI Payments, Inc. There is a
convenience fee equal to 2.65% of your payment or $1,
whichever is greater. The state of Ohio does not receive any
of this fee.

	By

Use the Ohio Universal Payment Coupon (OUPC) to make
estimated Ohio income tax payments. Married taxpayers unsure
of their filing status for 2024 should make separate estimated
payments based on their individual estimated Ohio tax liabilities.
Estimated payments will only be applied to the return associated
with the Social Security number listed on the OUPC. Payments will
not be split between you and your spouse if you combine your tax
liabilities, but file separately.

Mail - Send a check or money order with the OUPC. Make the
payment payable to “Ohio Treasurer of State.”

	By

Note: Instead of making estimated payments, you can increase your
Ohio withholding by filing a revised Ohio IT 4 with your employer.
Also, special rules regarding estimated payments apply to certain
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