WILMINGTON — On March 27, Gov. Mike DeWine signed HB 197, a bill that provides instruction and relief in many areas regarding the impacts of the coronavirus. This bill also authorized the state tax commissioner to change the due date for filing Ohio income tax returns.
It was clearly the intention of the governor and the tax commissioner to provide relief for any calendar year taxpayer by extending the due date of the annual return from April 15, 2020 to July 15, 2020, consistent with the change in date by the IRS. Because of an official State of Emergency declaration by the governor, it is not a requirement for taxpayers (individual and net profit) to comply with an April 15 due date.
In addition to the filing due dates, the state tax commissioner’s press release provided new dates for the payment of first and second quarter tax year 2020 estimated tax payments, which we should also implement. This will provide uniformity and continuity for those taxpayers who are liable for tax year 2020 estimated tax payments.
• Individual taxpayers will have until July 15, 2020 to file and pay their 2019 municipal income tax return.
• Net profit taxpayers who file with the municipal corporation will have until July 15, 2020 to file and pay their 2019 municipal income tax return.
• First and second quarter estimated tax payments will both be due by July 15, 2020.