Ohio C Corporation Tax Deadlines 2026
Complete guide to C Corporation filing dates, extensions, estimated payment schedules, and required forms in Ohio for the 2026 tax year. Ohio imposes a state income tax, so C Corporation entities must file both federal and state returns.
Ohio C Corporation filing deadline
Calendar-year due date follows federal timing for corporations.
Due: Apr 15, 2026
Extension: Oct 15, 2026
Form: State C-corporation return
Estimated payments
Quarterly estimated payment dates: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Dec 15, 2026.
Due: Apr 15, 2026
Ohio C Corporation Tax Calendar at a Glance
| Event | Date |
|---|---|
| Filing deadline | Apr 15, 2026 |
| Extension deadline | Oct 15, 2026 |
| Q1 estimated payment | Apr 15, 2026 |
| Q2 estimated payment | Jun 15, 2026 |
| Q3 estimated payment | Sep 15, 2026 |
| Q4 estimated payment | Dec 15, 2026 |
FAQ
When is the C Corporation tax filing deadline in Ohio for 2026?
The Ohio C Corporation tax return is due Apr 15, 2026 for the 2026 tax year. An extension is available until Oct 15, 2026.
Does Ohio require C Corporation estimated tax payments?
Yes, Ohio requires estimated tax payments for C Corporation entities. The quarterly due dates are: Apr 15, 2026, Jun 15, 2026, Sep 15, 2026, Dec 15, 2026. Penalties may apply if you underpay or miss a deadline.
What form do I file for a C Corporation in Ohio?
C Corporation entities in Ohio file using Form State C-corporation return. You can download the form from Ohio Department of Taxation at https://tax.ohio.gov.
Can I get an extension for my Ohio C Corporation tax return?
Yes. Ohio allows an extension for C Corporation returns until Oct 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Apr 15, 2026.
What are the penalties for filing late in Ohio?
Ohio typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.
Where can I file Ohio C Corporation taxes?
File through Ohio Department of Taxation. Visit https://tax.ohio.gov for e-filing options, downloadable forms, and payment portals.
Ohio Estimated Tax Payments
View the full quarterly estimated payment schedule for Ohio, including all entity types and payment methods.
View Ohio estimated payments →