Ohio Tax Extension Guide | Extension Guide

An extension to file is not an extension to pay tax.

Ohio automatically honors a federal extension for both the individual income tax return (IT 1040) and the school district income tax return (SD 100) - no separate Ohio extension form exists. A copy of the federal extension is filed with the Ohio return when it is submitted.

More detail: Ohio extension FAQ (tax.ohio.gov) • Ohio Admin. Code §5703-7-05

Item	Detail
Form required	None - a copy of the federal extension is attached to the Ohio return
Length	Matches the federal extension period (to October 15, 2026 for the 2025 tax year)
Extends payment deadline	No - tax, interest, and penalty are unaffected by the filing extension
Authority	Ohio Rev. Code §5747.08; Ohio Admin. Code §5703-7-05

Ohio's rule is stated directly in its administrative code: "a taxpayer that receives an extension for filing the taxpayer's federal income tax return shall automatically receive an extension for filing the taxpayer's corresponding Ohio tax return."

Authority: Ohio Rev. Code §5747.08 (filing income tax return); Ohio Admin. Code §5703-7-05 (income tax; extensions; penalties and interest). Source: codes.ohio.gov/ohio-administrative-code/rule-5703-7-05.

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Ohio - State Tax Extension