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 2014 Ohio IT 1040ES, Voucher 1 – Due April 15, 2014

                                           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. 

                                                                                                                    Reset Form
 Please 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. 4/14 
                                                                                                Please use UPPERCASE letters
 (Voucher 1) Due April 15, 2014                                    2014ES                        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 ﬁling) 
 Spouse’s ﬁ rst name (only if joint ﬁling) M.I. Last name 
                                                                             Your Social 
 Address                                                                     Security
                                                                             number 
                                                                             Spouse’s Social 
 City, state, ZIP code                                                     Security number
                                                                          (only if joint ﬁling) 
 DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR CHECK 
 STUB TO THIS COUPON. DO NOT SEND CASH. Return this coupon with    Amount of 
 check or money order made payable to OHIO TREASURER OF STATE and 
 mail to OHIO DEPARTMENT OF TAXATION, P.O. BOX 1460, Columbus,     Payment   Î        $ $ $                                Q 0 0
 Ohio 43216-1460. 

                                                  400

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2014 Ohio IT 1040ES, Voucher 2 – Due June 16, 2014

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.

Please 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. 4/14
Please use UPPERCASE letters
(Voucher 2) Due June 16, 2014 2014ES 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 ﬁling)
Spouse’s ﬁ rst name (only if joint ﬁling) M.I. Last name
Your Social
Address Security
number
City, state, ZIP code Spouse’s Social
Security number
(only if joint ﬁling)
DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR CHECK
STUB TO THIS COUPON. DO NOT SEND CASH. Return this coupon with Amount of
check or money order made payable to OHIO TREASURER OF STATE and
mail to OHIO DEPARTMENT OF TAXATION, P.O. BOX 1460, Columbus, Payment Î $ $ $ Q 0 0
Ohio 43216-1460.

400

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2014 Ohio IT 1040ES, Voucher 3 – Due Sept. 15, 2014

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.

Please 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. 4/14
Please use UPPERCASE letters
(Voucher 3) Due Sept. 15, 2014 2014ES 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 ﬁling)
Spouse’s ﬁ rst name (only if joint ﬁling) M.I. Last name
Your Social
Address Security
number
Spouse’s Social
City, state, ZIP code Security number
(only if joint ﬁling)
DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR CHECK
STUB TO THIS COUPON. DO NOT SEND CASH. Return this coupon with Amount of
check or money order made payable to OHIO TREASURER OF STATE and
mail to OHIO DEPARTMENT OF TAXATION, P.O. BOX 1460, Columbus, Payment Î $ $ Q 0 0
Ohio 43216-1460.

400

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2014 Ohio IT 1040ES, Voucher 4 – Due Jan. 15, 2015

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.

Please 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. 4/14
Please use UPPERCASE letters
(Voucher 4) Due Jan. 15, 2015 2014ES 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 ﬁling)
Spouse’s ﬁ rst name (only if joint ﬁling) M.I. Last name
Your Social
Address Security
number
Spouse’s Social
City, state, ZIP code Security number
(only if joint ﬁling)
DO NOT STAPLE OR OTHERWISE ATTACH YOUR CHECK OR CHECK
STUB TO THIS COUPON. DO NOT SEND CASH. Return this coupon with Amount of
check or money order made payable to OHIO TREASURER OF STATE and
mail to OHIO DEPARTMENT OF TAXATION, P.O. BOX 1460, Columbus, Payment Î $ Q 0 0
Ohio 43216-1460.

400

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Rev. 4/14
2014 Ohio Estimated Income Tax Instructions and Worksheet
1. Do I Have To Make Estimated Tax Payments? 7. Interest Penalty
You are required to pay estimated income tax on Ohio form IT 1040ES If you fail to pay or if you underpay your estimated tax, you must
if the tax due on your 2014 Ohio income tax return, reduced by your add an interest penalty to your taxes. See Ohio form IT/SD 2210
Ohio tax withheld and refundable tax credits, is $500 or more. to see if you owe an interest penalty on your underpayment. The
interest rate for calendar year 2014 is 3%.
Note: If you don’t want to make estimated payments, you may ask
your employer to increase the amount of Ohio tax your employer 8. Avoiding the Underpayment of Estimated Income Tax
withholds from your wages. To do this, ﬁ le a revised Ohio form IT 4, Interest Penalty
Employee Withholding Exemption Certiﬁ cate, with your employer. You may avoid the underpayment of estimated income tax interest
Remember, if your estimated 2014 tax due amount is less than penalty if you meet any of the following conditions:
$500, you do not have to make estimated payments.
The sum of your 2013 Ohio tax withheld, your 2014 refundable
2. Farmer or Fisherman Filing Rules credits, your timely made estimated payments and your 2013
In lieu of ﬁ ling the individual estimated tax, farmers or ﬁshermen overpayment applied to 2014 will equal or exceed 100% of your
whose total estimated gross income is at least two-thirds from 2013 Ohio income tax after reduction for your 2013 nonrefundable
farming or ﬁ shing may ﬁ le their Ohio income tax returns using the credits; OR
same ﬁ ling method they use for ﬁling their federal income tax returns.
See Ohio Administrative Code Rule 5703-7-04. The sum of your 2014 Ohio tax withheld, your 2014 refundable
credits, your timely made estimated payments and your 2013
3. Payment Due Dates overpayment applied to 2014 will equal or exceed 90% of your
Payments of estimated tax ordinarily must be made in four in- 2014 Ohio income tax after reduction for 90% of your 2014
stallments. If you determine that you are required to ﬁ le estimated nonrefundable credits; OR
tax payments, the quarterly payment due dates for 2014 are:
The sum of your 2014 Ohio tax withheld, your 2014 refundable
1 stQuarter – April 15, 2014 3 rdQuarter – Sept. 15, 2014 credits, your timely made estimated payments and your 2013
2 ndQuarter – June 16, 2014 4 thQuarter – Jan. 15, 2015 overpayment applied to 2014 will equal or exceed 100% of your
2014 Ohio income tax less the sum of (i) $500 and (ii) 100% of
4. What Are My Payment Options? your 2014 nonrefundable credits.
There are three payment options available to you:
Note: For purposes of the above, (i) exclude from your year 2013
Electronic Check – Save time and postage by electronically ﬁling overpayment any year 2012 tax you paid after April 15, 2013 and
and paying your 2014 quarterly estimates. Simply go to our Web (ii) exclude from “credits” Ohio tax withheld, estimated tax payments
site at tax.ohio.gov for this electronic payment option. Using this or 2013 overpayments credited to 2014.
method of payment eliminates the need for you to ﬁ le a paper
copy of Ohio form IT 1040ES. 9. Annualized Income Installment Method
If your income varies throughout the year, you may be able to
Credit Card – You may use your Discover, VISA, Master Card reduce or eliminate the amount of your estimated tax payment for
or American Express card to pay your estimated Ohio income one or more quarters by using the annualized income installment
taxes. You may make your credit card payments by either visiting method. See Ohio form IT/SD 2210 for additional instructions for
tax.ohio.gov or by calling 1-800-2PAY-TAX (1-800-272-9829). annualization of income.
The Ohio jurisdiction code is 6446. Ofﬁ cial Payments charges a
convenience fee equal to 2.5% (or $1, whichever is greater). This 10. How to Complete the Declaration Voucher(s)
fee is paid directly to Ofﬁ cial Payments Corporation and is based A. Complete the worksheet on the next page;
on the amount of your tax payment. Do not ﬁ le Ohio voucher form B. Enter and/or verify your Social Security number(s) on the voucher.
IT 1040ES if you use the credit card method of payment. If you are using a preprinted voucher from a tax software program
and the Social Security number(s) is incorrect, you must enter the
Check or Money Order – If you do not want to use an electronic correct Social Security number(s) at the top of the voucher and
check or credit card to make your payment, you may send in a cross out the scan line at the bottom of each voucher;
personal check or money order made payable to the Ohio Treasurer C. Enter the amount of payment in the space provided on each
of State with your quarterly estimated Ohio form IT 1040ES. Mail voucher;
to the address printed on the voucher. Do not send cash. D. Attach a check or money order made payable to Ohio Treasurer
of State for the amount of each payment. See item #4 on this
5. Personal and Dependency Exemptions page for other payment options;
You can claim a personal exemption of $1,700 and an additional E. Place on the check or money order your Social Security number;
$1,700 for your spouse if you are ﬁ ling a joint estimate. In addition F. If the amount of your estimated taxes changes, your next voucher
to your personal exemption(s) Ohio allows a dependent exemption should reﬂ ect the new amount; AND
of $1,700 for each dependent that you support. G. For each subsequent quarterly payment, repeat steps B through
F, above.
6. Joint and Separate Estimated Returns
If you intend to ﬁle your 2014 Ohio income tax return on a joint basis, 11. Adjustments to Income
then you should ﬁ le a joint estimate. If you intend to ﬁle your 2014 See the Schedule A explanation in the 2013 Ohio form IT 1040
Ohio income tax return on a married separate or single basis, or if individual income tax booklet for the adjustments on line 2 of the
you are unsure, then you should ﬁ le separate estimated vouchers for worksheet.
yourself and for your spouse. Making joint estimated tax payments
or separate estimated tax payments will not affect your choice of
ﬁling a joint tax return or separate returns for 2014.

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Rev. 4/14

2014 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 12
and enter on line 13 below 100% of the tax shown on line 17 of your 2013 Ohio form IT 1040.
1. 2014 federal adjusted gross income.......................................................................................................

2. Adjustments to income (see item #11 on the previous page) .................................................................
3. Ohio adjusted gross income (line 2 subtracted from or added to line 1) ................................................
4. Personal exemptions and dependent exemptions X $1,700 (enter result on line 4) ................

5. Ohio taxable income (subtract line 4 from line 3) ...................................................................................
6. Tax on Ohio taxable income (see tax table below) .................................................................................
7. Income-based exemption credit .............................................................................................................
8. Ohio tax after exemption credit (line 6 minus line 7) ..............................................................................
9. Joint ﬁ ling credit ......................................................................................................................................

10. Ohio income tax after exemption credit and joint ﬁ ling credit (line 8 minus line 9) .................................

11. Ohio form IT 1040 Schedule B, C, D and E credits and R.C. section 122.172 grant .............................

12. Ohio income tax after your exemption credit, joint ﬁ ling credit, all nonrefundable credits and grant
(line 10 minus line 11) .............................................................................................................................

13. 90% of line 12 or 100% of the tax shown on line 17 of your 2013 Ohio form IT 1040 ............................

14. 2014 Ohio income tax to be withheld from your wages, refundable business credits and any 2013
overpayment credited toward your 2014 Ohio income tax (see note under item #8 on previous page
and treat such payment as an estimated payment)................................................................................

15. Ohio estimated income tax due (line 13 minus line 14, but not less than -0-). Go to line 16 .................
16. Multiply the amount on line 15 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 by electronic check)....................................................................................................................

Ohio Tax Table for Use With the 2014 Ohio Estimated Income Tax Payment Worksheet
The income tax tables reﬂ ect a 9% reduction compared to taxable year 2012.
The brackets have not been indexed for 2014. Indexing will resume for tax year 2016.

Ohio Taxable Income 2014 Income Tax
$ 5,200 or less 0.534% of Ohio taxable income
More than $ 5,200 but not more than $ 10,400 $ 27.77 plus 1.068% of the amount in excess of $ 5,200
More than $ 10,400 but not more than $ 15,650 $ 83.31 plus 2.137% of the amount in excess of $ 10,400
More than $ 15,650 but not more than $ 20,900 $ 195.50 plus 2.671% of the amount in excess of $ 15,650
More than $ 20,900 but not more than $ 41,700 $ 335.73 plus 3.204% of the amount in excess of $ 20,900
More than $ 41,700 but not more than $ 83,350 $1,002.16 plus 3.739% of the amount in excess of $ 41,700
More than $ 83,350 but not more than $104,250 $2,559.45 plus 4.272% of the amount in excess of $ 83,350
More than $104,250 but not more than $208,500 $3,452.30 plus 4.960% of the amount in excess of $104,250
More than $208,500 $8,623.10 plus 5.392% of the amount in excess of $208,500

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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