Quarterly Estimated Taxes in Ohio (2026)

Federal 1040-ES dates (every state)

If you expect to owe at least $1,000 of federal tax, the IRS expects four estimated payments for income earned in 2026. The quarters are not equal: Q2 is only April–May; Q4 is four months.

2027 federal dates (April 15, June 16*, September 15, January 18, 2028*) are on the deadlines hub. This page does not invent 2027 income-tax brackets. *Weekend/holiday shifts; confirm with the IRS.

Business income deduction, then cities

Ohio’s state picture for Schedule C freelancers starts with the business income deduction (BID): the first $250,000 of business income ($125,000 MFS) is deducted, then 3% applies to the excess. PiggyMath marks this BID / exact. At $40,000, $75,000, or $120,000 of profit the state line is $0 under that model — which is why an Ohio quarterly set-aside is often federal-only at typical freelance profits.

Municipal income tax is the trap. Many Ohio cities tax wages and often net profits at around 1–2.5%+ (the estimator’s local field). Cleveland, Columbus, Cincinnati, and dozens of suburbs each have their own rate and sometimes their own estimated-tax voucher. The state BID does not wipe out city tax.

Ohio Department of Taxation estimated payments (when the BID does not zero the state liability) are separate from IRS Direct Pay. For most mid-profit sole proprietors the envelope that actually matters each quarter is the IRS plus the city, not the 3% state excess band.

Agency: Ohio Department of Taxation. Source note: Ohio BID: first $250k ($125k MFS) deductible; excess @ 3%. Municipal income tax common..

Worked set-aside: single filer, QBI on, Ohio

At these profit levels Ohio’s BID zeros the state line in PiggyMath’s model (first $250,000 of business income). City tax is not in the table — add it in the estimator’s local field. Federal income tax uses the 2026 single brackets, standard deduction $16,100, and the simple QBI path (lesser of 20% of QBI and 20% of taxable income before the deduction) — the same simple path as the quarterly tax calculator.

*After standard deduction and simple QBI. State column uses STATE_RATES_2026 (BID / exact) on profit after SE-half. Locals, AMT, and NIIT omitted. Not tax advice.

Worked example at $80,000

• Federal SE tax: $11,304 (15.3% × 92.35% of profit; wage base $184,500)
• Profit after deductible half of SE tax: $74,348
• Simple QBI deduction used: $11,650
• Federal income tax: $5,344
• Ohio income tax (model): $0
• Four equal federal+state planning checks: about $4,162 each (split the check: IRS Direct Pay vs Ohio Department of Taxation)

Safe harbor is federal-only until you read the state instructions: 90% / 100% / 110%. Lumpy income: Form 2210 annualized method.

Frequently asked questions