Due Date 

Type of Tax (Form)   

   10/16/17    Ohio, School District (file on Ohio Business Gateway (OBG)), and City
                   Income Tax Withheld during September (Monthly filers)

   10/16/17    Final extended due date for 2016 individual tax returns

   10/23/17    Sales Tax Return for tax collected in September (Monthly filers)
                    (There is a minimum penalty of $50.00 for late returns)

   10/31/17     All third quarter, 2017 payroll tax reports:
                      Federal withheld income and FICA taxes (Form 941)
                      Federal unemployment tax - if over $500, make deposit
                      State Unemployment Tax (Form JFS-66111)
                      Ohio Withheld Income Tax (Form IT-501) (quarterly filers)  
                      School District Tax Withheld (Form SD-101) (quarterly filers)
                      City Withheld Income Tax (W-1) (quarterly filers)

  11/10/17    Third quarter 2017 Commercial Activity Tax (CAT) Return - must be filed electronically

  11/15/17    Ohio, School District (file on OBG), and City Income Tax Withheld during October (Monthly filers)

  11/23/17    Ohio Sales Tax Return for tax collected in October (Monthly filers)

  12/15/17    Ohio, School District (file on OBG), and City Income Tax Withheld during November (Monthly filers)

  12/15/17    Fourth quarter (calendar year end) 2017 city estimate for businesses and individuals

  12/26/17    Ohio Sales Tax Return for tax collected in November (Monthly filers)

  12/31/17    Calendar year corporations: If you pay a bonus, rent or interest to a "related" shareholder,
                   you must pay it in cash before 01/01/18 to claim the deduction in 2017. You cannot
                   accrue the expense at 12/31/17 and take deduction in 2017 and then pay the item in 2018.
                   Call and discuss with us if this applies to your corporation.

The following are the deposit requirements for withheld federal income and FICA/Medicare 
and employer's share of FICA/Medicare taxes:

1. If total taxes are less than $2,500 per quarter, you can pay the taxes to the Internal Revenue Service
    with Form 941, or deposit them by the end of the month following the quarter.

2. Most employers will be a "monthly depositor" or "semi-weekly depositor". Your status will be 
    determined annually and the IRS should notify employers before each calendar year what their status 
    will be.

    A monthly depositor must deposit withholdings on or before the 15th day of the month following 
    the month of withholding. Generally, a new employer will be a monthly depositor until it meets 
    the semi-weekly deposit rules.

    A "semi-weekly depositor" must deposit taxes on a Wednesday or a Friday. For paydays on 
    Wednesday, Thursday or Friday, the deposit will be due by the Wednesday following payday. 
    For all other paydays, the deposit will be due by the Friday following payday. If you always 
    deposit your taxes within three banking days after payday, you will always meet the "semi-weekly" 


1.  Your IRA deposit must be made by 04/17/18 to deduct it in 2017 -- no extension.

2.  Your self-employed retirement account deposit must be made by 04/17/18 (unless extend 1040)
     to deduct it in 2017, but you must have the plan set up by 12/31/17.

3.  You should pay your last 2017 quarterly state, school and city tax estimates in December if you
     want to deduct them on your 2017 Form 1040 (Schedule A), unless you are subject to the Alternative Minimum tax.

4.  Obtain Social Security numbers for children you want to claim as a dependent.