Ohio LLC Tax Deadlines Calendar
Complete 2026 tax deadline calendar for Ohio LLC owners — federal, state, quarterly, annual. Never miss a filing.
Federal LLC Tax Deadlines
January 15
Q4 estimated tax payment (prior year)
January 31
1099-NEC + W-2 to recipients + IRS
March 15
Form 1065 (Partnership) + Form 1120-S (S-Corp) due
April 15
Form 1040 + Schedule C (SMLLC) + Q1 estimated tax + Form 1120 (C-Corp)
June 15
Q2 estimated tax payment
September 15
Q3 estimated tax + Extended Partnership/S-Corp returns due
October 15
Extended individual 1040 due
Rolling (within 30 days)
BOI report to FinCEN for new LLCs or ownership changes
Ohio State-Specific Deadlines
State income tax
April 15
Franchise / entity tax
CAT quarterly if > $150K gross receipts
Annual report
None required
Ohio-Specific Notes
- CAT returns quarterly (May 10, Aug 10, Nov 10, Feb 10)
FAQ
What's the most important tax deadline for Ohio LLCs?
For most Ohio LLC owners: federal quarterly estimated tax payments (April 15, June 15, Sept 15, Jan 15) + Ohio annual report (None required) + federal tax return (March 15 for partnerships/S-Corps, April 15 for SMLLC). Missing the annual report triggers admin dissolution.
When are estimated tax payments due for Ohio LLCs?
Federal: quarterly on April 15, June 15, Sept 15, and Jan 15 of the following year. Pay at least 100% of last year's total tax (110% if AGI > $150K) or 90% of current year's liability to avoid underpayment penalties. Ohio state estimated tax varies — check Ohio Department of Revenue for state-specific quarterly dates.
What's the Ohio state annual report deadline?
None required. Missing this deadline risks administrative dissolution of your LLC — which retroactively removes liability protection. Calendar it immediately after formation.
When are federal LLC tax returns due?
Single-member LLC (disregarded): April 15 with personal 1040. Multi-member LLC (partnership): Form 1065 due March 15. S-Corp LLC: Form 1120-S due March 15. C-Corp LLC: Form 1120 due April 15. All except SMLLC can extend 6 months (to Sept 15 or Oct 15).
What are the penalties for missing deadlines in Ohio?
Federal: 5%/month late filing (up to 25% of tax). State: varies — CA franchise fail = $800 + interest; FL late annual = $400; NY annual late = $9 penalty; TX franchise late = $50+. Admin dissolution risk if annual compliance missed 1-3 years.
Does Ohio offer tax extensions?
Federal: automatic 6-month extension via Form 4868 (individual) or Form 7004 (entity). Ohio state extensions often require separate filing — most states grant 6 months but require a state extension form. Extensions extend filing time, NOT payment time — penalty interest still accrues on unpaid tax.
Estimate your Ohio quarterly taxes
Our free calculator shows exactly what to pay each quarter based on your profit, state, and entity type.