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2016 OHIO IT 1041ES
Ohio Estimated Income Tax
Payment Coupon For
Estates and Trusts

If you will be providing taxpayer information on a cartridge tape, please see “Cartridge
Tape Ohio IT 1041ES Filing Requirements Deﬁ nition,” which follows the instructions
for this payment coupon.

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

OHIO IT 1041ES Rev. 8/15
Ohio Estimated Income Tax Do NOT fold For Taxable Year Beginning In For Payment Period (Check Only One)
Payment Coupon For Estates and Trusts
check 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
Federal Employer I.D. Number or coupon. 2016
TRUST

Social Security Number of Decedent (estates only) ESTATE

Payment
Name of trust or estate Amount $ , , . 0 0
Fiduciary name and title DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR CHECK STUB
TO THIS COUPON. DO NOT SEND CASH. Return this coupon with check or
money order made payable to OHIO TREASURER OF STATEand mail toOHIO
Number, street, P.O. Box, suite or room number DEPARTMENT OF TAXATION, P.O. BOX 2619, COLUMBUS, OH 43216-2619.
City, state, ZIP code

419

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IT 1041ES
Rev. 8/15
When is Ohio form IT 1041ES required to be ﬁ led?
The estate or trust must ﬁ le estimated tax payments and ﬁ le Ohio form IT 1041ES if the combined estimated 2016 Ohio
taxes and credits will be more than $500. Ohio form IT 1041ES payments are due as follows:

Due Date Cumulative Amount Due

Fifteenth day of the fourth month of the 22.5% of the current year tax due*
taxable year

Fifteenth day of the sixth month of the 45% of the current year tax due*
taxable year

Fifteenth day of the ninth month of the 67.5% of the current year tax due*
taxable year

Fifteenth day after the close of the taxable 90% of the current year tax due*
year

*In lieu of ratably paying in 90% of this year’s tax, the taxpayer may either (i) ratably pay in 100% of last year’s tax or (ii) use
the annualization method to ratably pay in 90% of the tax (use the same periods of time that you would use for computing
federal income tax due under the annualization method).

Interest Penalty
If income taxes are underpaid, the estate or trust must add an interest penalty to the taxes for the taxable year at the rate
per annum prescribed by Ohio Revised Code section (R.C.) 5703.47. See Ohio form IT/SD 2210 available on our Web site
at tax.ohio.gov.

Notes:
1. If for the taxable year beginning in 2016 the trust will distribute income attributable either to tangible personal property in
Ohio or real estate in Ohio, the trust may also be liable for the pass-through entity estimated withholding tax (Ohio form
IT 1140ES) and may be required to ﬁ le the annual withholding tax return for pass-through entity distributive shares and
certain trust distributions (Ohio form IT 1140).
2. Estates will also have to pay school district estimated income tax (Ohio form SD 100ES) if the decedent at the time of death
was domiciled in a school district imposing the school district income tax on estates. See Ohio form SD 100E instructions
for a listing of those school districts.
3. Under Ohio law, if a due date falls on a weekend or on a legal holiday, the due date will be on the next business day.

4. Make your Ohio extension payment on year 2016 Ohio form IT 1041P, which is available on the department’s Web site.

5. Important: The rates shown in the Ohio tax tables are established by R.C. section 5747.02. Each bracket will be adjusted
for inﬂ ation in July 2016, per R.C. section 5747.02.

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IT 1041ES
Rev. 8/15
Fiduciary Income Tax 2016 Estimated Worksheet – DO NOT FILE
This worksheet is based upon actual income for the entire year. If you prefer to use the “annualization method,” you will
need to modify this form accordingly (use the same periods of time that you would use for computing federal taxable income
under the annualization method). If you prefer to use the “last year’s tax method,” skip lines 1 through 11 and enter on line
12 of this worksheet 100% of the amount shown on line 11 of your Ohio form IT 1041 for the taxable year beginning in 2015.
1. Federal taxable income (from line 22 of IRS form 1041) ...................................................... 1. 00

2. Net adjustments from Schedule A ......................................................................................... 2. 00
3. Ohio taxable income (line 1 plus or minus line 2). Estates: Skip lines 4, 5 and 6 ................. 3. 00

4. Allocated qualifying trust amount (see Schedule F of Ohio form IT 1041) ............................ 4. 00
5. Apportioned trust income (see Schedule G of Ohio form IT 1041) ....................................... 5. 00

6. Allocated trust income (see Schedule H of Ohio form IT 1041) ............................................ 6. 00
7. Modiﬁ ed Ohio taxable income (trusts add lines 4, 5 and 6) .................................................. 7. 00

8. Tax on Ohio taxable income (estates, line 3) or modiﬁ ed Ohio taxable income (trusts,
line 7). See tax tables below ................................................................................................. 8. 00

9. Credits for estates (see Schedule B of Ohio form IT 1041) .................................................. 9. 00

10. Resident credit, nonresident credit and business credits (see Schedules C, D and I of Ohio
form IT 1041 and Schedule E) ..............................................................................................10. 00

11. Tax after credits (line 8 minus the amount on lines 9 and 10) ...............................................11. 00

12. 90% of line 11 or 100% of the previous year’s tax.................................................................12. 00

13. Withholding payments ...........................................................................................................13. 00
14. Refundable business credits .................................................................................................14. 00

15. Total of withholding and refundable business credits ............................................................15. 00
16. Line 12 less line 15 ................................................................................................................16. 00

17. Multiply line 16 by 25%. This is the amount of each estimate ...............................................17. 00

Ohio Tax Table for Use With the 2016 Ohio Estimated Income Tax Payment Worksheet
The rates listed below are established by Ohio Revised Code section (R.C.) 5747.02.
Taxpayers with Ohio taxable income of $100,000 or more must use this table. You must round your tax to the nearest dollar.

Ohio Taxable Income 2016 Income Tax
$ 5,200 or less 0.495% of Ohio taxable income
More than $ 5,200 but not more than $ 10,400 $ 25.74 plus 0.990% of the amount in excess of $ 5,200
More than $ 10,400 but not more than $ 15,650 $ 77.22 plus 1.980% of the amount in excess of $ 10,400
More than $ 15,650 but not more than $ 20,900 $ 181.17 plus 2.476% of the amount in excess of $ 15,650
More than $ 20,900 but not more than $ 41,700 $ 311.16 plus 2.969% of the amount in excess of $ 20,900
More than $ 41,700 but not more than $ 83,350 $ 928.71 plus 3.465% of the amount in excess of $ 41,700
More than $ 83,350 but not more than $104,250 $2,371.88 plus 3.960% of the amount in excess of $ 83,350
More than $104,250 but not more than $208,500 $3,199.52 plus 4.597% of the amount in excess of $104,250
More than $208,500 $7,991.89 plus 4.997% of the amount in excess of $208,500

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                                                                                                                           IT 1041ES
                                                                                                                           Rev. 8/15
     Cartridge Tape Filing: IT 1041ES Payments Requirements Deﬁ nition
The Ohio Department of Taxation is providing a “Fast Tax”         Send Test Cartridge Tape To:
option to replace the manual paper ﬁ ling with a cartridge        Ohio Dept. of Taxation – Information Services Division 
tape(s) for all third-party vendors that ﬁ le Ohio form IT 1041ES S.O.C.C. – 1320 Arthur E. Adams Drive 
on behalf of their clients. This process will not only eliminate  Room 224 – Tape Library
paper and manual processing functions, but also increase          Columbus, Ohio 43221
the accuracy of the information updated to the taxpayer’s 
ﬁ le. This requirement’s deﬁ nition will deﬁ ne the requirements  Approval Process
and speciﬁ cations. The Department of Taxation can revoke         Fast Tax will be advised of the test results and informed of changes 
this option if the user tax is not fully complying with the Fast  (if any) that are required before live production begins.
Tax requirements.                                                 Cartridge Tape Requirements
Department of Taxation Contacts                                   A ﬁ le will be required to be sent to the Ohio Department of 
Contact Russell Strope at (614) 752-1987 if you have any          Taxation as follows. 
questions about the Ohio form IT 1041ES information or             Ohio form IT 1041ES documents 
the cartridge tape. The user must provide the Department           3490 cartridge tape
of Taxation with a contact person and phone number for                            Tape File Speciﬁ cation
reporting production transmittal discrepancies.
                                                                  Medium               3490 cartridge tape
Test Cartridge Tape
Two tapes must be run with the information required. One          File name            Ohio form IT I041ES data ﬁ le
tape will be sent with documentation and the second tape           Label: “ODT.IT1041ES.INPUT” 
will be retained by the vendor as a backup. If the production     Record length        260 characters
tape is corrupt, the vendor must supply the backup tape within 
three days. This process should also be continued when            Block size           32760
production begins.The external label must indicate that this      Record format        Fixed block (FB)
is a test tape of Ohio form lT 1041ES test data. 
                                                                  Cartridge Tape Layout
                                                                  See chart below.

                                Record Layout – IT 1041ES Detail Record
                     (Supplied by Department of Taxation to Vendor)
                                                                  Data                       Position
     Field Name                                  Length           Type                 Start           End
     FEIN                                        9                N                    1                  9
     Tax Year                                    4                N                    10                 13
     Batch Number                                11               N                    14                 24
     Trust Name – 1                              35               A/N                  25                 59
     Trust Name – 2                              35               A/N                  60                 94
     Fiduciary Name                              35               A/N                  95              129
     Address                                     35               A/N                  165             199
     City                                        20               A                    200             219
     State                                       2                A                    220             221
     ZIP Code                                    5                N                    222             226
     Check Amount                                11               N                    227             237
     Receive Date                                8                N                    238             245
     Processing Code                             1                A                    246             246
     Document Type                               1                A                    247             247
     Form Type                                   2                A/N                  248             249
     Source ID                                   2                N                    250             251
     Filler                                      9                A/N                  252             260

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IT 1041ES
Rev. 8/15
The following section describes how each ﬁ eld on the Ohio Transmittal letter (see sample, next page)
form IT I041ES record should be formatted or valued.
Send cartridge tape(s) and check(s) (see Document
FEIN: This is the federal employer identiﬁ cation number Processing, Check Processing and Balancing
identifying the taxpayer. This ﬁ eld is required and must Processing) to the following address:
be numeric.
State of Ohio – Department of Taxation
Tax Year: The year for which the Ohio form lT 1041ES c/o Mike Cardi
is being ﬁ led (i.e., 2016). This ﬁ eld is required and must 4485 Northland Ridge Blvd.
be numeric. Columbus, OH 43229
Batch Number: For Department of Taxation use. Zero- Document Processing
ﬁ ll. Only zero tax liability and tax due liability information is
required to be ﬁ led by cartridge tape. It is suggested that a
Trust Name – 1, Trust Name – 2, Fiduciary Name: listing of all taxpayers on the cartridge tape be made for ease
Names and information identifying the account. Space- of reconciliation. You are not required to ﬁ le this report with
ﬁ ll any unused name ﬁ eld. the Department of Taxation.
Address, City, State and ZIP Code: Mailing address of Check Processing
the account. Space-ﬁ ll address, city or state, if unknown. The requirements for check processing will be as follows:
Zero-ﬁ ll ZIP code, if unknown.
One check remitted for each cartridge tape
Check Amount: The amount of the payment being submitted.
sent in dollars and cents. Must be numeric with
Each check must be in balance with each cartridge
leading zeros and no punctuation. Maximum amount is
tape.
$999,999,999.99. (i.e., for a payment of $396.45 value
00000039645). Make checks payable to: Ohio Treasurer of State.
Receive Date: For Ohio Department of Taxation use. Balancing Processing
Zero-ﬁ ll. Once the Ohio Department of Taxation receives the cartridge
tape(s) and check(s), the cartridge tape(s) will be run to see if
Processing Code: For Ohio Department of Taxation
the amount on the transmittal letter matches. If the cartridge
use. Space-ﬁ ll.
tape(s) do not match, Fast Tax will be notiﬁ ed immediately
Document Type: For Ohio Department of Taxation use. by phone that there was a discrepancy, and the tape(s) will
Value N. be withheld from further processing.
Form Type: Value T2 if the IT 1041ES is ﬁ led for trust Vendor Responsibility
tax; value E2 if the IT 1041ES is ﬁ led for estate tax. Fast Tax is responsible for the integrity of the data that they
are sending to the Ohio Department of Taxation.
Source ID: A code to identify the source of the
Transmittal Letter
information. Value 05.
The following information will need to be included on the
Filler: Currently unused. Space-ﬁ ll. Ohio form IT 1041ES transmittal letter for each cartridge
tape sent in.
Tape Submittal Information
The following is the list of requirements for each cartridge Company name
tape that is sent in. Data set name (DSN) on cartridge tape (Ex: ‘ODT.
IT1041 ES.INPUT’...refer to section 4.1).
The external label on the production cartridge tape
must reﬂ ect the target agency, content, due date, Tape identiﬁ er (Vol-Ser) for each cartridge tape (Ex:
volume number, transmitter’s company name, number ‘213456’)
of records, batch tax due amount, batch check amount.
Volume numbers must indicate the proper sequence Number of records on each cartridge tape
(e.g., Tape: 2 of 3) on each label. Check amount
Example Label Signature, date and title of the transmitter.
Ohio Department of Taxation Make check(s) (one check per tape) payable to Ohio
IT 1041ES: Voucher Due Date: Treasurer of State and send to the following address:
Tape:1 of 4 Vol-Ser:213456
Company Name: Fast Tax Ohio Department of Taxation
Number of Records: 500 c/o Mike Cardi
Batch Tax Due Amount: 456,123.78 4485 Northland Ridge Blvd.
Batch Check Amount: 456,123.78
Columbus, OH 43229

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                           Ohio IT 1041ES Transmittal Letter
                           Ohio Department of Taxation
                           Remittance of Ohio IT 1041ES Payments

Company name: Fast Tax  DSN:

                                                                                         Check and 
Make check(s) (one check per tape) pay-  Tape Vol-Ser Number of Records Document Amount
able to Ohio Treasurer of State and mail 
to:
Ohio Department of Taxation
c/o Mike Cardi
4485 Northland Ridge Blvd.
Columbus, OH  43229
                                         Total

                                         Total of all checks enclosed

Signature Date
 $.
Title 

                           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 mandatory. 
              Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this informa-
              tion. We need your Social Security number in order to administer this tax.

PDF file checksum: 2918904517

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