An extension to file is not an extension to pay tax.
Ohio is unusual among states in that its municipal income taxes - imposed by roughly 600 cities and villages - are not each governed by a separate local ordinance on this point. Ohio Revised Code §718.05(G) is a single state statute that applies uniformly to every Ohio municipality with an income tax, whether the municipality is administered by the Regional Income Tax Agency (RITA), the Central Collection Agency (CCA), another third-party administrator, or its own tax department. A taxpayer who requested an automatic 6-month federal extension automatically receives the same extension for the municipal return - no separate municipal request is needed. A taxpayer without a federal extension may still request a 6-month municipal extension from the tax administrator (RITA, CCA, or the city), and the administrator must grant it if requested before the due date. Either way, the extension is for filing only; municipal tax owed remains due on the original date.
| Item | Detail |
|---|---|
| Scope | Every Ohio municipality with an income tax - RITA member cities, CCA member cities, and self-administered cities alike, under one statewide statute |
| Form required | None if a federal extension was obtained (attach a copy to the municipal return); a written request to the administrator otherwise (RITA's Form 32 EST-EXT, or the equivalent for CCA/self-administered cities) |
| Automatic | Yes, when tied to a federal extension; a request-based 6-month extension is available without one and must be granted if timely requested |
| Extension length | Matches the federal extension, or 6 months if requested independently |
| Payment | Not extended - municipal tax due remains due on the original date unless the tax administrator separately extends the payment date |
| Authority | Ohio Rev. Code §718.05(G)(2) |