Ohio Passes Tax Extensions

Ohio Governor Mike Dewine signed House Bill 197 on March 27, 2020 as the state’s response to the current COVID-19 pandemic.  The provisions of the bill include a number of tax-related measures, including extension of the tax filing deadline to July 15, 2020.  The extension also applies to estimated payments.

The legislation also grants the Ohio Tax Commissioner with the authority to extend tax filing and payment dates as necessary during the COVID-19 emergency.  Ohio will also allow the waiver of interest on payments extended due to the crisis.

The tax extension of due dates applies to the municipal net profits tax in Ohio.  The legislation provides that if the Tax Commissioner extends the date for state income tax then, “a taxpayer shall automatically receive an extension for filing of a municipal net profit tax return.”  The new deadlines for municipal net profits tax will be consistent with the state deadline for income tax.  The Ohio legislature also took action on the “20-day rule” for municipal income tax.  For the duration of the COVID-19 emergency, plus an additional 30 days, employees working from home or a temporary worksite will be considered as working from their “principal place of work.”  This provision will save employees and their employers from the burden of collecting and/or paying municipal income tax to multiple jurisdictions for as long as employees are required to work remotely.

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