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                                                                             2016 Ohio IT 4708ES 
                                                                             Ohio Estimated Income 
                                                                             Tax Payment Coupon 
                                                                             for Investors in 
                                                                             Pass-Through Entities 

                       Please cut on the dotted line. – DO NOT USE PENCIL to complete this form. 

                      Rev. 7/15 
OHIO IT 4708ES                                    For Taxable Year Ending In 
Ohio Estimated Income Tax Payment Coupon                                     For Payment Period (Check Only One)
for Investors in Pass-Through Entities                   2016                1st Qtr              2nd Qtr 3rd Qtr 4th Qtr 

                      Federal Employer I.D Number        Do NOT fold 
                                                  check or coupon. 

Name 
                                                              Payment 
                                                              Amount         $                    ,       ,               . 0 0
Address 
                                                              DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR CHECK 
                                                              STUB TO THIS COUPON. DO NOT SEND CASH. Return this coupon with 
City, state, ZIP code                                         check or money order made payable to OHIO TREASURER OF STATE and 
                                                              mail to OHIO DEPARTMENT OF TAXATION, P.O. BOX 181140, COLUMBUS, 
                                                              OH 43218-1140. 

                                                         022

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IT 4708ES
Ohio IT 4708ES Instructions and Worksheet Rev. 7/15
Estimated Income Tax Payments for Investors in Pass-Through Entities
1. Who may use Ohio form IT 4708ES? of the previous year’s tax after nonrefundable business credits (see
year 2015 Ohio form IT 4708, line 12).
Any entity that (i) is treated as a partnership or an S corporation for
federal income tax purposes, (ii) is electing to ﬁ le a single (com- Example: A pass-through entity has a Nov. 30 ﬁ scal year end. For
posite) annual income tax return on behalf of one, some or all of the ﬁ scal year ending Nov. 30, 2016 the estimates would be due on
its noncorporate investors and (iii) is required to make estimated April 18, 2016, June 15, 2016, Sept. 15, 2016 and Jan. 17, 2017.
payments (may use coupon Ohio form IT 4708ES). These estimates would be based upon either (i) the tax for the ﬁs-
Investors included in the annual composite return cannot claim on cal year ending Nov. 30, 2015 or (ii) income (or annualized income)
that return any personal exemptions or nonbusiness credits and for the ﬁ scal year ending Nov. 30, 2016. If the pass-through entity
must pay at the highest rate, 4.997%. See Ohio Revised Code makes payments based upon the ﬁ scal year ending Nov. 30, 2015,
section 5747.08. then the pass-through entity must pay 100% of that year’s tax due
after nonrefundable credits, rather than 90% of this year’s tax due.
2. When is Ohio form IT 4708ES required to be ﬁled? All pass-through entities must use payment coupon Ohio form IT
The pass-through entity must ﬁ le estimated income tax payments 4708ES.
and ﬁ le Ohio form IT 4708ES if the combined 2016 Ohio taxes after Make checks payable to Ohio Treasurer of State and mail to:
credits will be more than $500.
Ohio Department of Taxation
3. Payment amount and time and place for ﬁ ling and payment P.O. Box 181140
Each calendar year pass-through entity and each ﬁ scal year pass- Columbus, OH 43218-1140
through entity for its ﬁ scal year ending in calendar year 2016 must 4. Interest penalty
pay by April 18, 2016 at least 22.5% of the tax due for the current
year. Subsequent payments are due as follows: If income taxes are underpaid, the pass-through entity must add an
interest penalty to the taxes for the taxable year at the rate per an-
June 15, 2016 45% of the current year tax due num prescribed by Ohio Revised Code section 5703.47. See Ohio
less previous payments form IT/SD 2210 available on our Web site at tax.ohio.gov.
Sept. 15, 2016 67.5% of the current year tax due
less previous payments 5. Completing Ohio form IT 4708ES
Jan. 17, 2017 90% of the current year tax due a. Complete the worksheet below to ﬁ gure the estimated tax for
less previous payments 2016. Alternatively, pay estimated tax equal to the year 2015
tax (see year 2015 Ohio form IT 4708, line 12).
For purposes of this payment schedule, “current year” means either b. Enter on Ohio form IT 4708ES the amount shown on line 5 of
calendar year 2016 or the ﬁ scal year ending in calendar year 2016. the worksheet and verify the federal employer identiﬁcation
When computing the estimated tax due for the current year, the number (FEIN). Alternatively, pay estimated tax equal to the
pass-through entity may annualize income to compute the estimated year 2015 tax (see year 2015 Ohio form IT 4708, line 12).
tax due for each of the ﬁ rst three payment dates.
c. Enclose check or money order made payable to the Ohio
In lieu of making estimated tax payments based on 90% of the cur- Treasurer of State.
rent year tax (or tax computed on current year annualized income),
the taxpayer can make four estimated tax payments, each for 25%

2016 Ohio Form IT 4708ES Estimated Income Tax Payment Worksheet
for Taxable Year Ending in 2016

1. Combined 2016 apportioned and allocated distributive shares of income times 90% ................. 1.
2. Tax (multiply line 1 by 4.997%) ..................................................................................................... 2.
3. 90% of the sum of distributive shares of nonrefundable business credits .................................... 3.
4. Tax after nonrefundable credits (line 2 minus line 3). Alternatively, 100% of last year’s tax
after nonrefundable business credits. If line 4 is less than $500, do not make estimated tax
payments ...................................................................................................................................... 4.
5. Multiply the amount on line 4 by 0.25. This is the amount of the quarterly taxes due. If the
composite annual income tax return, Ohio form IT 4708, ﬁ led for the taxable year ending in
2015 reﬂected an overpayment carryforward, that amount should be applied to reduce the
ﬁrst estimated tax payment. .......................................................................................................... 5.

If you have any questions, please contact our service center (listed on the inside back cover of the instructions for Ohio form
IT 1040 or the last page of Ohio form IT 4708) or call either of the following numbers:
Ohio Toll-Free Tax Questions ............................1-800-282-1780 Ohio Relay Sevice ..............................................1-800-750-0750

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