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Ohio business tax extension

Ohio has no corporate income tax. Ohio's business tax is the Commercial Activity Tax (CAT), a privilege tax measured by taxable gross receipts and filed quarterly. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From Ohio's own forms, instructions and laws, cited below

Does Ohio have a corporate income tax?

No. Ohio has no corporate income tax.Ohio's business tax is the Commercial Activity Tax (CAT), a privilege tax measured by taxable gross receipts and filed quarterly. Your federal return still needs its own federal extension.

Ohio's rules for each return, as its own instructions and laws state them:

Pass-through entities (partnerships, S corporations, LLCs)

Return
Form IT 1140, Pass-Through Entity and Trust Withholding Tax Return (or, by election, Form IT 4708, Pass-Through Entity Composite Income Tax Return)
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
A federal extension carries over: filing Form 7004 with the IRS also extends the Ohio return, with no separate Ohio extension form. Include a copy of the IRS extension or acknowledgment, or the federal extension confirmation number if e-filed.
Extended due date
The federal extended due date of Form 1065 Calendar-year 2026 returns:
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: OH|TAX eServices, EFT through the Ohio Treasurer of State, or a check with the IT 1140 Ohio Universal Payment Coupon.

Estates and trusts

Return
Form IT 1041, Fiduciary Income Tax Return
Due date
April 15 after the calendar year in which the trust's or estate's tax year ends
Extension
A federal extension carries over: filing Form 7004 with the IRS also extends the Ohio return, with no separate Ohio extension form. Include a copy of the IRS extension or acknowledgment, or the federal extension confirmation number if e-filed.
Extended due date
The federal extended due date of Form 1041 Calendar-year 2026 returns:
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: the IT 1041 Ohio Universal Payment Coupon.

When a due date in Ohio falls on a weekend or legal holiday, it moves to the next business day. Ohio's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Ohio's instructions say the same for its returns: a Ohio extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are Ohio's forms and instructions?

On the Ohio Department of Taxation website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Ohio return and any Ohio extension request go to the state.

Ohio extension FAQ

Does Ohio have a corporate income tax?

No. Ohio's business tax is the Commercial Activity Tax (CAT), a privilege tax measured by taxable gross receipts and filed quarterly. A federal return still needs a federal extension: Form 7004 for a business, filed by the return's original due date.

When is the Ohio Form IT 1140 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a Ohio extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: OH|TAX eServices, EFT through the Ohio Treasurer of State, or a check with the IT 1140 Ohio Universal Payment Coupon.

Does a Ohio business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. In Ohio, that federal extension also extends the state return.

Sources

Filing a federal business extension this season?

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