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Ohio Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts
Form IT 1140ES is obsolete, and is no longer supported by the Ohio Department of Revenue.
Extracted from PDF file 2019-ohio-form-it-1140es.pdf, last modified December 2018Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts
2019 Ohio IT 1040ES Voucher 1 – Due April 15, 2019 Important • • • Make payment payable to: Ohio Treasurer of State Do not send cash. Do not use this voucher to make an estimated payment for school district income tax. Use Ohio SD 100ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, the money will be directly withdrawn from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. 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. ESTIMATED PAYMENT Cut on the dotted lines. Use only black ink. OHIO IT 1040ES Rev. 12/18 M.I. Last name Spouse’s first name (only if joint filing) M.I. Last name Use UPPERCASE letters to print the first three letters of First name Do NOT fold check or voucher. Individual Estimated Income Tax (Voucher 1) Due April 15, 2019 2019ES Taxpayer’s last name Address Spouse’s last name (only if joint filing) Taxpayer’sSSN City, state, ZIP code Spouse’s SSN (only if joint filing) • Do NOT staple or paper clip. • Do NOT send cash. Amount of • Make payment payable to: Ohio Treasurer of State Payment • Mail this voucher and payment to: Ohio Department of Taxation P.O. Box 1460, Columbus, OH 43216-1460 400 $ , , 00 2019 Ohio IT 1040ES Voucher 2 – Due June 17, 2019 Important • • • Make payment payable to: Ohio Treasurer of State Do not send cash. Do not use this voucher to make an estimated payment for school district income tax. Use Ohio SD 100ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, the money will be directly withdrawn from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. 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. ESTIMATED PAYMENT Cut on the dotted lines. Use only black ink. OHIO IT 1040ES Rev. 12/18 M.I. Last name Spouse’s first name (only if joint filing) M.I. Last name Use UPPERCASE letters to print the first three letters of First name Do NOT fold check or voucher. Individual Estimated Income Tax (Voucher 2) Due June 17, 2019 2019ES Taxpayer’s last name Address Spouse’s last name (only if joint filing) Taxpayer’sSSN City, state, ZIP code Spouse’s SSN (only if joint filing) • Do NOT staple or paper clip. • Do NOT send cash. • Make payment payable to: Ohio Treasurer of State Amount of Payment • Mail this voucher and payment to: Ohio Department of Taxation P.O. Box 1460, Columbus, OH 43216-1460 400 $ , , 00 2019 Ohio IT 1040ES Voucher 3 – Due September 16, 2019 Important • • • Make payment payable to: Ohio Treasurer of State Do not send cash. Do not use this voucher to make an estimated payment for school district income tax. Use Ohio SD 100ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, the money will be directly withdrawn from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. 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. ESTIMATED PAYMENT Cut on the dotted lines. Use only black ink. OHIO IT 1040ES Rev. 12/18 M.I. Last name Spouse’s first name (only if joint filing) M.I. Last name Use UPPERCASE letters to print the first three letters of First name Do NOT fold check or voucher. Individual Estimated Income Tax (Voucher 3) Due Sept. 16, 2019 2019ES Taxpayer’s last name Address Spouse’s last name (only if joint filing) Taxpayer’sSSN City, state, ZIP code Spouse’s SSN (only if joint filing) • Do NOT staple or paper clip. • Do NOT send cash. • Make payment payable to: Ohio Treasurer of State Amount of Payment • Mail this voucher and payment to: Ohio Department of Taxation P.O. Box 1460, Columbus, OH 43216-1460 400 $ , , 00 2019 Ohio IT 1040ES Voucher 4 – Due January 15, 2020 Important • • • Make payment payable to: Ohio Treasurer of State Do not send cash. Do not use this voucher to make an estimated payment for school district income tax. Use Ohio SD 100ES. Electronic Payment Options You can eliminate writing a paper check by using any of our electronic payment methods. If you make a payment using an electronic check, the money will be directly withdrawn from your checking or savings account. Go to our website at tax.ohio.gov for all electronic payment options. 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. ESTIMATED PAYMENT Cut on the dotted lines. Use only black ink. OHIO IT 1040ES Rev. 12/18 M.I. Last name Spouse’s first name (only if joint filing) M.I. Last name Use UPPERCASE letters to print the first three letters of First name Do NOT fold check or voucher. Individual Estimated Income Tax (Voucher 4) Due Jan. 15, 2020 2019ES Taxpayer’s last name Address Spouse’s last name (only if joint filing) Taxpayer’sSSN City, state, ZIP code Spouse’s SSN (only if joint filing) • Do NOT staple or paper clip. • Do NOT send cash. Amount of • Make payment payable to: Ohio Treasurer of State Payment • Mail this voucher and payment to: Ohio Department of Taxation P.O. Box 1460, Columbus, OH 43216-1460 400 $ , , 00 2019 Ohio Estimated Income Tax Instructions and Worksheet Joint and Separate Estimated Returns If you intend to file your 2019 Ohio income tax return on a joint basis, you should file a joint estimate. If you intend to file your 2019 Ohio income tax return on a married separate or single basis, or if you are unsure, you should file separate estimated vouchers for yourself and for your spouse. Making joint estimated tax payments or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2019. See our information release IT 2006-1 entitled “Individual Income and School District Income Taxes: Estimated Payment Allocation Process” available on our website at tax.ohio.gov. Do I Have To Make Estimated Tax Payments? You are required to pay estimated income tax on Ohio IT 1040ES if the tax due on your 2019 Ohio income tax return, reduced by your Ohio tax withheld and refundable tax credits, is more than $500. Note 1: If you don’t want to make estimated payments, you may ask your employer to increase the amount of Ohio tax your employer withholds from your wages. To do this, file a revised Ohio IT 4, Employee Withholding Exemption Certificate, with your employer. Remember, if your estimated 2019 tax due amount is $500 or less, you do not have to make estimated payments. Farmer or Fisherman Filing Rules In lieu of filing the individual estimated tax, farmers or fishermen whose total estimated gross income is at least two-thirds from farming or fishing may file their Ohio income tax returns using the same filing method they use for filing their federal income tax returns. See Ohio Administrative Code Rule 5703-7-04. Interest Penalty If you fail to pay or if you underpay your estimated tax, you must add an interest penalty to your taxes. See Ohio IT/SD 2210 to see if you owe an interest penalty on your underpayment. The interest rate for calendar year 2019 is 5%. Avoiding the Interest Penalty on Underpayment of Estimated Income Tax You may avoid the interest penalty if you meet any of the following conditions: Payment Due Dates Payments of estimated tax normally must be made in four installments. If you determine that you are required to file estimated tax payments, the quarterly payment due dates for 2019 are: 1st Quarter – April 15, 2019 2nd Quarter – June 17, 2019 The sum of your 2019 Ohio tax withheld, your 2019 refundable credits, your timely made estimated payments and your 2018 overpayment applied to 2019 will equal or exceed 100% of your 2018, Ohio income tax after reduction for your 2018 nonrefundable credits; OR The sum of your 2019 Ohio tax withheld, your 2019 refundable credits, your timely made estimated payments and your 2018 overpayment applied to 2019 will equal or exceed 90% of your 2019 Ohio income tax after reduction for 90% of your 2019 nonrefundable credits; 3rd Quarter – Sept. 16, 2019 4th Quarter – Jan. 15, 2020 What Are My Payment Options? There are three payment options available to you: Electronic Check – Save time and postage by electronically filing and paying your 2019 quarterly estimates. Visit our website at tax. ohio.gov for this payment option. Using this method of payment eliminates the need for you to file a paper copy of Ohio IT 1040ES. Note 2: For purposes of the above, (i) exclude from your year 2018 overpayment any year 2017 tax you paid after April 18, 2018 and (ii) exclude from “credits” Ohio tax withheld, estimated tax payments or 2018 overpayments credited to 2019. Card – You may use your Discover, VISA, MasterCard or American Express card to pay your estimated Ohio income taxes. You may make your credit card payments by either visiting tax.ohio.gov or by calling 1-800-2PAY-TAX (1-800-272-9829). The Ohio jurisdiction code is 6446. Official Payments charges a convenience fee equal to 2.5% (or $1, whichever is greater). This fee is paid directly to Official Payments Corporation and is based on the amount of your tax payment. Do not file Ohio IT 1040ES if you use the credit card method of payment. Credit How to complete the IT 1040ES Voucher A. Complete the worksheet on the next page; B. Enter your SSN(s) on the voucher. If you are using a preprinted voucher from a tax software program and the SSN(s) is incorrect, you must enter the correct SSN(s) at the top of the voucher and cross out the scan line at the bottom of each voucher; C. Enter the amount of payment in the space provided on each voucher; D. Make a check or money order payable to the Ohio Treasurer of State for the amount of each payment. See other payment options on this page; E. Place on the check or money order your SSN; F. If the amount of your estimated tax changes, your next voucher should reflect the new amount; AND G. For each subsequent quarterly payment, repeat steps B through F, above. or Money Order – You can send in a personal check or money order made payable to the Ohio Treasurer of State with your quarterly estimated Ohio IT 1040ES. Mail to the address printed on the voucher. Do NOT send cash. Check Personal and Dependency Exemptions The personal and dependent exemption is a graduated amount based on your Ohio adjusted gross income. See chart below: Ohio Adjusted Gross Income Personal/ Dependent Exemption $40,000 or less $2,350 $40,001 – $80,000 $2,100 More than $80,000 $1,850 Rev. 12/18 Adjustments to Income See the Ohio Schedule A explanation in the 2018 Ohio IT 1040 individual income tax publication for the adjustments on lines 2a and 2b of the worksheet. Multiply the appropriate exemption amount from the chart above by the number of dependents you are claiming on the return. -1- Rev. 12/18 2019 Ohio Estimated Income Tax Payment Worksheet (DO NOT FILE) If you will be making estimates based on the “last year’s tax” method, skip lines 1 through 10 and enter on line 11 below 100% of the tax shown on line 10 of your 2018 Ohio IT 1040. 1. 2019 federal adjusted gross income....................................................................................................... 2a. Additions to federal adjusted gross income............................................................................................. 2b. Deductions from federal adjusted gross income..................................................................................... 3. Ohio adjusted gross income (line 1 plus line 2a minus line 2b).............................................................. 4. Personal and dependent exemption deduction....................................................................................... 5. Ohio income tax base (line 3 minus line 4; if less than -0-, enter -0-)..................................................... 6. Taxable business income (To estimate, use Ohio Schedule IT BUS) ..................................................... 7. Line 5 minus line 6 (if less than -0-, enter -0-)......................................................................................... 8a. Nonbusiness income tax liability on line 7 (see tax brackets below)....................................................... 8b. Business income tax liability (multiply line 6 by 3%)............................................................................... 8c. Tax liability before credits (line 8a plus line 8b)....................................................................................... 9. Total nonrefundable credits (To estimate, use Ohio Schedule of Credits)............................................... 10. Ohio income tax (line 8c minus 9) .......................................................................................................... 11. Enter the lesser of 90% of line 10 above or 100% of the tax shown on your 2018 Ohio IT 1040, line 10...... 12. 2019 Ohio income tax to be withheld from your wages, refundable business credits and any 2018 overpayment credited toward your 2019 Ohio income tax (see Note 2 on previous page and treat such payment as an estimated payment)........................................................................................................ 13. Ohio estimated income tax due (line 11 minus line 12; if less than -0-, enter -0-). Go to line 14............ 14. Multiply the amount on line 13 by .25 and enter here. This is the amount of each quarterly estimated payment (make your check or money order payable to Ohio Treasurer of State, or pay either by credit card or electronic check)......................................................................................................................... Ohio Tax Brackets for Use With the 2019 Ohio Estimated Income Tax Payment Worksheet You must round your tax to the nearest dollar. 2019 Ohio Nonbusiness Income Tax Ohio Taxable Nonbusiness Income (for line 8a of the worksheet) (from line 7 of the worksheet) 0 $ 10,851 $ 16,300 $ 21,750 $ 43,450 $ 86,900 $ 108,700 more than - $ 10,850 $ 16,300 $ 21,750 $ 43,450 $ 86,900 $ 108,700 $ 217,400 $ 217,400 $ 80.56 $ 188.47 $ 323.41 $ 967.68 $2,473.22 $ 3,336.50 $8,333.44 plus plus plus plus plus plus plus 0.000% of Ohio taxable nonbusiness income 1.980% of the amount in excess of $ 10,850 2.476% of the amount in excess of $ 16,300 2.969% of the amount in excess of $ 21,750 3.465% of the amount in excess of $ 43,450 3.960% of the amount in excess of $ 86,900 4.597% of the amount in excess of $108,700 4.997% of the amount in excess of $217,400 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. -2-
Form IT 1140ES
More about the Ohio Form IT 1140ES Corporate Income Tax Voucher
*Only available for 2017
We last updated the Ohio Estimated Withholding Tax Payment Coupon for Pass-Through Entities and Trusts in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Ohio Department of Taxation. You can print other Ohio tax forms here.
Other Ohio Corporate Income Tax Forms:
TaxFormFinder has an additional 82 Ohio income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form IT 1041 Instructions | Fiduciary Income Tax Return Instructions |
| Form IT 1041 | Fiduciary Income Tax Return |
| Form D 5 | Notification of Dissolution or Surrender |
| Form FIT CA | Request to Cancel Account |
| IT 4708 UPC | Payment Coupon for Pass-Through Entity/Fiduciary Income Tax |
View all 83 Ohio Income Tax Forms
Form Sources:
Ohio usually releases forms for the current tax year between January and April. We last updated Ohio Form IT 1140ES from the Department of Taxation in March 2021.
Form IT 1140ES is an Ohio Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Ohio Form IT 1140ES
We have a total of nine past-year versions of Form IT 1140ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2018 Form IT 1140ES
PTE_IT1140ES_Arrow_2017_FI_120716.indd
2017 Form IT 1140ES
PTE_IT1140ES_Arrow_2017_FI_120716.indd
2016 Form IT 1140ES
PTE_IT1140ES_Arrow_2015_FI_122914.indd
2015 Form IT 1140ES
PTE_IT1140ES_Arrow_2015_FI_122914.indd
2014 Form IT 1140ES
PIT_IT1140ES_Arrow_2014_FI_012214.indd
2013 Form IT 1140ES
PIT_IT1140ES_Arrow_2013_FI_110212.indd
2012 Form IT 1140ES
PIT_IT1140ES_Arrow_2012_FI_061511.indd
2011 Form IT 1140ES
PIT_IT1140ES_Arrow_2011_FI_092112.indd
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