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2017 Ohio IT 1040ES, Voucher 1 – Due April 18, 2017

Electronic Payment Available
You can eliminate writing a paper check by using any of
our electronic payment methods. Go to our Web site at
tax.ohio.gov for all electronic payment options.

Federal Privacy Act Notice
Because we require you to provide us with a Social Se-
curity number, the Federal Privacy Act of 1974 requires
us to inform you that providing us with your Social Secu-
rity number is mandatory. Ohio Revised Code sections
5703.05, 5703.057 and 5747.08 authorize us to request
this information. We need your Social Security number in
order to administer this tax.

 Cut on the dotted lines. DO NOT USE PENCIL to complete this form.

OHIO IT 1040ES Do NOT fold check or voucher.
Individual Estimated Income Tax Rev. 12/16
Use UPPERCASE letters
(Voucher 1) Due April 18, 2017 2017ES to print the ﬁ rst three lettersof

First name M.I. Last name Taxpayer’s Spouse’s last name
last name (only if joint f ling)
Spouse’s ﬁ rst name (only if joint ﬁ ling) M.I. Last name

Address Your SSN

City, state, ZIP code Spouse’s SSN
(only if joint f ling)
DO NOT STAPLE OR OTHERWISE ATTACH YOUR PAYMENT TO THIS
VOUCHER. DO NOT SEND CASH. Return this voucher with check or money Amount of
order made payable to OHIO TREASURER OF STATE and mail to OHIO Payment  $ , ,  0 0
DEPARTMENT OF TAXATION, P.O. BOX 1460, Columbus, Ohio 43216-1460.

400

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2017 Ohio IT 1040ES, Voucher 2 – Due June 15, 2017

Electronic Payment Available
You can eliminate writing a paper check by using any of
our electronic payment methods. Go to our Web site at
tax.ohio.gov for all electronic payment options.

 Cut on the dotted lines. DO NOT USE PENCIL to complete this form.

OHIO IT 1040ES Do NOT fold check or voucher.
Individual Estimated Income Tax Rev. 12/16
Use UPPERCASE letters
(Voucher 2) Due June 15, 2017 2017ES to print the ﬁ rst three lettersof

First name M.I. Last name Taxpayer’s Spouse’s last name
last name (only if joint f ling)
Spouse’s ﬁ rst name (only if joint ﬁ ling) M.I. Last name

Address Your SSN

400

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2017 Ohio IT 1040ES, Voucher 3 – Due Sept. 15, 2017

Electronic Payment Available
You can eliminate writing a paper check by using any of
our electronic payment methods. Go to our Web site at
tax.ohio.gov for all electronic payment options.

 Cut on the dotted lines. DO NOT USE PENCIL to complete this form.

OHIO IT 1040ES Do NOT fold check or voucher.
Individual Estimated Income Tax Rev. 12/16
Use UPPERCASE letters
(Voucher 3) Due Sept. 15, 2017 2017ES to print the ﬁ rst three lettersof

First name M.I. Last name Taxpayer’s Spouse’s last name
last name (only if joint f ling)
Spouse’s ﬁ rst name (only if joint ﬁ ling) M.I. Last name

Address Your SSN

400

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2017 Ohio IT 1040ES, Voucher 4 – Due Jan. 16, 2018

Electronic Payment Available
You can eliminate writing a paper check by using any of
our electronic payment methods. Go to our Web site at
tax.ohio.gov for all electronic payment options.

 Cut on the dotted lines. DO NOT USE PENCIL to complete this form.

OHIO IT 1040ES Do NOT fold check or voucher.
Individual Estimated Income Tax Rev. 12/16
Use UPPERCASE letters
(Voucher 4) Due Jan. 16, 2018 2017ES to print the ﬁ rst three lettersof

First name M.I. Last name Taxpayer’s Spouse’s last name
last name (only if joint f ling)
Spouse’s ﬁ rst name (only if joint ﬁ ling) M.I. Last name

Address Your SSN

400

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Rev. 12/16
2017 Ohio Estimated Income Tax Instructions and Worksheet
Do I Have To Make Estimated Tax Payments? Joint and Separate Estimated Returns
You are required to pay estimated income tax on Ohio IT 1040ES if If you intend to ﬁ le your 2017 Ohio income tax return on a joint basis,
the tax due on your 2017 Ohio income tax return, reduced by your then you should ﬁ le a joint estimate. If you intend to ﬁ le your 2017
Ohio tax withheld and refundable tax credits, is $500 or more. Ohio income tax return on a married separate or single basis, or if
you are unsure, then you should ﬁ le separate estimated vouchers for
Note 1: If you don’t want to make estimated payments, you may ask yourself and for your spouse. Making joint estimated tax payments
your employer to increase the amount of Ohio tax your employer or separate estimated tax payments will not affect your choice of
withholds from your wages. To do this, ﬁ le a revised Ohio IT 4, ﬁ ling a joint tax return or separate returns for 2017.
Employee Withholding Exemption Certiﬁ cate, with your employer.
Remember, if your estimated 2017 tax due amount is less than Interest Penalty
$500, you do not have to make estimated payments. If you fail to pay or if you underpay your estimated tax, you must
add an interest penalty to your taxes. See Ohio IT/SD 2210 to see
Farmer or Fisherman Filing Rules if you owe an interest penalty on your underpayment. The interest
In lieu of ﬁ ling the individual estimated tax, farmers or ﬁ shermen rate for calendar year 2017 is 4%.
whose total estimated gross income is at least two-thirds from
farming or ﬁ shing may ﬁ le their Ohio income tax returns using the Avoiding the Underpayment of Estimated Income Tax
same ﬁ ling method they use for ﬁ ling their federal income tax returns. Interest Penalty
See Ohio Administrative Code Rule 5703-7-04. You may avoid the underpayment of estimated income tax interest
penalty if you meet any of the following conditions:
Payment Due Dates
Payments of estimated tax ordinarily must be made in four in-  The sum of your 2017 Ohio tax withheld, your 2017 refundable
stallments. If you determine that you are required to ﬁ le estimated credits, your timely made estimated payments and your 2016
tax payments, the quarterly payment due dates for 2017 are: overpayment applied to 2017 will equal or exceed 100% of your
2016 Ohio income tax after reduction for your 2016 nonrefundable
1 st Quarter – April 18, 2017 3 rdQuarter – Sept. 15, 2017 credits; OR
2 nd Quarter – June 15, 2017 4 thQuarter – Jan. 16, 2018
 The sum of your 2017 Ohio tax withheld, your 2017 refundable
What Are My Payment Options? credits, your timely made estimated payments and your 2016
There are three payment options available to you: overpayment applied to 2017 will equal or exceed 90% of your
2017 Ohio income tax after reduction for 90% of your 2017
 Electronic Check – Save time and postage by electronically ﬁ ling nonrefundable credits; OR
and paying your 2017 quarterly estimates. Simply go to our Web
site at tax.ohio.gov for this electronic payment option. Using this  The sum of your 2017 Ohio tax withheld, your 2017 refundable
method of payment eliminates the need for you to ﬁ le a paper credits, your timely made estimated payments and your 2016
copy of Ohio IT 1040ES. overpayment applied to 2017 will equal or exceed 100% of your
2017 Ohio income tax less the sum of (i) $500 and (ii) 100% of
 Credit Card – You may use your Discover, VISA, MasterCard your 2017 nonrefundable credits.
or American Express card to pay your estimated Ohio income
taxes. You may make your credit card payments by either visiting Note 2: For purposes of the above, (i) exclude from your year 2016
tax.ohio.gov or by calling 1-800-2PAY-TAX (1-800-272-9829). overpayment any year 2015 tax you paid after April 18, 2016 and (ii)
The Ohio jurisdiction code is 6446. Ofﬁ cial Payments charges exclude from “credits” Ohio tax withheld, estimated tax payments
a convenience fee equal to 2.5% (or $1, whichever is greater). or 2016 overpayments credited to 2017.
This fee is paid directly to Ofﬁ cial Payments and is based on the
amount of your tax payment. Do not ﬁ le Ohio IT 1040ES if you Annualized Income Installment Method
use the credit card method of payment. If your income varies throughout the year, you may be able to reduce
or eliminate the amount of your estimated tax payment for one or more
 Check or Money Order – You may send in a personal check or quarters by using the annualized income installment method. See Ohio
money order made payable to the Ohio Treasurer of State with your IT/SD 2210 for additional instructions for annualization of income.
quarterly estimated Ohio IT 1040ES. Mail to the address printed
on the voucher. Do not send cash. How to Complete the Declaration Voucher(s)
A. Complete the worksheet on the next page;
Personal and Dependency Exemptions B. Enter your SSN(s) on the voucher. If you are using a preprinted
The personal and dependent exemption is a graduated amount voucher from a tax software program and the SSN(s) is incorrect,
based on your Ohio adjusted gross income. See chart below: you must enter the correct SSN(s) at the top of the voucher and
cross out the scan line at the bottom of each voucher;
Personal/ C. Enter the amount of payment in the space provided on each
Ohio Adjusted Dependent voucher;
Gross Income Exemption D. Make a check or money order payable to Ohio Treasurer of State
for the amount of each payment. See other payment options on
$40,000 or less $2,250 this page;
E. Place on the check or money order your SSN;
More than $40,000, F. If the amount of your estimated tax changes, your next voucher
but not more than $2,000 should reﬂ ect the new amount; AND
$80,000 G. For each subsequent quarterly payment, repeat steps B through
More than F, above.
$1,750
$80,0000 Adjustments to Income
See the Ohio Schedule A explanation in the 2016 Ohio IT 1040
Multiply the appropriate exemption amount from the chart above by individual income tax publication for the adjustments on lines 2a
the number of dependents you are claiming on the return. and 2b of the worksheet.

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Rev. 12/16

2017 Ohio Estimated Income Tax Payment Worksheet (DO NOT FILE)
If you will be making estimates based on the “last year’s tax” method, skip lines 1 through 10
and enter on line 11 below 100% of the tax shown on line 10 of your 2016 Ohio IT 1040.
1. 2017 federal adjusted gross income.......................................................................................................

2a. Additions to federal adjusted gross income ............................................................................................
2b. Deductions from federal adjusted gross income ....................................................................................
3. Ohio adjusted gross income (line 1 plus line 2a minus line 2b)..............................................................
4. Personal and dependent exemption deduction ......................................................................................

5. Ohio income tax base (line 3 minus line 4; if less than -0-, enter -0-) ....................................................
6. Taxable business income (see Ohio Schedule IT BUS, line 13) ............................................................
7. Line 5 minus line 6 (if less than -0-, enter -0-) ........................................................................................
8a. Nonbusiness income tax liability on line 7 (see tax table 2 below) .........................................................
8b. Business income tax liability (multiply line 6 by 3%)...............................................................................
8c. Tax liability before credits (line 8a plus line 8b) ......................................................................................
9. Total nonrefundable credits (see Ohio Schedule of Credits, line 34)......................................................

10. Ohio income tax after your exemption credit, joint ﬁ ling credit and all nonrefundable credits (line 8c
minus line 9) ...........................................................................................................................................

11. 90% of line 10 above or 100% of the tax shown on your 2016 Ohio IT 1040, line 10 ............................

12. 2017 Ohio income tax to be withheld from your wages, refundable business credits and any 2016
overpayment credited toward your 2017 Ohio income tax (see Note 2 on previous page and treat such
payment as an estimated payment) .......................................................................................................

13. Ohio estimated income tax due (line 11 minus line 12; if less than -0-, enter -0-). Go to line 14 ...........

14. Multiply the amount on line 13 by .25 and enter here. This is the amount of each quarterly estimated
payment (make your check or money order payable to Ohio Treasurer of State, or pay either by credit
card or electronic check) ........................................................................................................................

Ohio Tax Table 2 for Use With the 2017 Ohio Estimated Income Tax Payment Worksheet
Taxpayers with Ohio taxable nonbusiness income of $100,000 or more
must use this table. You must round your tax to the nearest dollar.

Ohio Taxable Nonbusiness Income 2017 Ohio Nonbusiness Income Tax
(from line 7 of the worksheet) (for line 8a of the worksheet)
$ 5,250 or less 0.495% of Ohio taxable nonbusiness income
More than $ 5,250 but not more than $ 10,500 $ 25.99 plus 0.990% of the amount in excess of $ 5,250
More than $ 10,500 but not more than $ 15,800 $ 77.97 plus 1.980% of the amount in excess of $ 10,500
More than $ 15,800 but not more than $ 21,100 $ 182.91 plus 2.476% of the amount in excess of $ 15,800
More than $ 21,100 but not more than $ 42,100 $ 314.14 plus 2.969% of the amount in excess of $ 21,100
More than $ 42,100 but not more than $ 84,200 $ 937.63 plus 3.465% of the amount in excess of $ 42,100
More than $ 84,200 but not more than $105,300 $2,396.40 plus 3.960% of the amount in excess of $ 84,200
More than $105,300 but not more than $210,600 $3,231.96 plus 4.597% of the amount in excess of $105,300
More than $210,600 $8,072.60 plus 4.997% of the amount in excess of $210,600

Federal Privacy Act Notice
Because we require you to provide us with a Social Security number, the Federal Privacy Act
of 1974 requires us to inform you that providing us with your Social Security number is manda-
tory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this
information. We need your Social Security number in order to administer this tax.

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