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Ohio

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on June 30, 2020.

For more up-to-date information on the relief programs available in Ohio, we recommend that you visit the state's Department of Health website

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Description of Program and Relief

Extension of City Income Tax Filing and Payment Deadline and Suspension of Collections for City Debt

The City of Columbus deadline to file and pay city income tax has been extended until July 15, 2020. The city will not assess penalty amounts on payments during the extension. Individuals and businesses required to make quarterly estimated payments will also have additional time to make first and second quarter payments. Payments normally due on April 15 and June 15 will now be due on July 15.

Additionally, the Division of Income Tax has suspended forwarding new cases to the City Attorney’s Office for filing in small claims court and will not mail new bills or audit letters to individual or business taxpayers for at least 30 days.

Government or Lead Agency

Division of Income Tax

Dates Available

Effective immediately. The Division of Income Tax’s suspension of collections will be reassessed by April 25, 2020.

Eligibility Requirements/Restrictions

The filing extension and waiver of penalty and interest will apply to individuals filing the Columbus individual income tax and businesses filing municipal net profit returns for tax year 2019. The filing extension does not apply to employer deposits of withholdings or returns for hotel/motel/short-term rental tax or admissions tax.

Those who are on an existing payment plan for City-related debts are not included in the Division of Income Tax’s suspension of collections. However, if any individual cannot make payments due to COVID-19-related hardship, they should contact their collection agency and request to temporarily discontinue payments.

The filing extension and suspension of collections does not relieve any taxpayer’s past or present obligation to pay taxes.

Application Deadlines (If Applicable)

N/A

Contact for More Information

N/A

List of Additional Information

More information about both programs can be found here.


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

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