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                                                 2023 Ohio IT 1040ES

                                             Voucher 1 – Due April 18, 2023

Important

•          Make payment payable to: Ohio Treasurer of State
•          Include the tax year and the last four digits of your SSN on the “Memo” line of 
           your payment.
•          Do not send cash.
•          Do not use this voucher to make an estimated payment for school district 
           income tax. Use Ohio SD 100ES.

Electronic Payment Options

You can make your payment electronically even if you file by paper. To pay by electronic 
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

                                                 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 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                        Tax Year •  Do NOT send cash
OHIO IT 1040ES                                                                   •  Do NOT fold, staple, 
Individual Estimated Income Tax                                                   or paper clip
(Voucher 1) Due April 18, 2023                                2023
First name                                  M.I. Last name                                             Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing)  M.I. Last name                                             Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: Ohio Treasurer of State 
           Ohio Department of Taxation,                                          Spouse’s SSN
Mail to:                                                                         (only if joint filing)
P.O. Box 1460, Columbus, OH  43216-1460
                                                                        Amount of
                                                                        Payment                        ,             ,                   0 0

                                                           400

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                                                 2023 Ohio IT 1040ES

                                             Voucher 2 – Due June 15, 2023

Important

•          Make payment payable to: Ohio Treasurer of State
•          Include the tax year and the last four digits of your SSN on the “Memo” line of 
           your payment.
•          Do not send cash.
•          Do not use this voucher to make an estimated payment for school district 
           income tax. Use Ohio SD 100ES.

Electronic Payment Options

You can make your payment electronically even if you file by paper. To pay by electronic 
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

                                                 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 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                        Tax Year •  Do NOT send cash
OHIO IT 1040ES                                                                   •  Do NOT fold, staple, 
Individual Estimated Income Tax                                                   or paper clip
(Voucher 2) Due June 15, 2023                                 2023
First name                                  M.I. Last name                                             Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing)  M.I. Last name                                             Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: Ohio Treasurer of State 
           Ohio Department of Taxation,                                          Spouse’s SSN
Mail to:                                                                         (only if joint filing)
P.O. Box 1460, Columbus, OH  43216-1460
                                                                        Amount of
                                                                        Payment                        ,             ,                   0 0

                                                           400

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Enlarge image

                                                 2023 Ohio IT 1040ES

                      Voucher 3 – Due September 15, 2023

Important

•          Make payment payable to: Ohio Treasurer of State
•          Include the tax year and the last four digits of your SSN on the “Memo” line of 
           your payment.
•          Do not send cash.
•          Do not use this voucher to make an estimated payment for school district 
           income tax. Use Ohio SD 100ES.

Electronic Payment Options

You can make your payment electronically even if you file by paper. To pay by electronic 
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

                                                 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 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                        Tax Year •  Do NOT send cash
OHIO IT 1040ES                                                                   •  Do NOT fold, staple, 
Individual Estimated Income Tax                                                   or paper clip
(Voucher 3) Due September 15, 2023                            2023
First name                                  M.I. Last name                                             Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing)  M.I. Last name                                             Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: Ohio Treasurer of State 
           Ohio Department of Taxation,                                          Spouse’s SSN
Mail to:                                                                         (only if joint filing)
P.O. Box 1460, Columbus, OH  43216-1460
                                                                        Amount of
                                                                        Payment                        ,             ,                   0 0

                                                           400

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Enlarge image

                                                 2023 Ohio IT 1040ES

                                             Voucher 4 – Due January 16, 2024

Important

•          Make payment payable to: Ohio Treasurer of State
•          Include the tax year and the last four digits of your SSN on the “Memo” line of 
           your payment.
•          Do not send cash.
•          Do not use this voucher to make an estimated payment for school district 
           income tax. Use Ohio SD 100ES.

Electronic Payment Options

You can make your payment electronically even if you file by paper. To pay by electronic 
check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone.

                                                 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 
information. We need your Social Security number in order to administer this tax.

ESTIMATED PAYMENT
            Cut on the dotted lines. Use only black ink.
                                                                        Tax Year •  Do NOT send cash
OHIO IT 1040ES                                                                   •  Do NOT fold, staple, 
Individual Estimated Income Tax                                                   or paper clip
(Voucher 4) Due January 16, 2024                              2023
First name                                  M.I. Last name                                             Use UPPERCASE letters
                                                                                                       to print the first three lettersof
Spouse’s first name (only if joint filing)  M.I. Last name                                             Taxpayer’s          Spouse’s last name
                                                                                                       last name           (only if joint filing)
Address

City, State, ZIP code
                                                                                 Taxpayer’s SSN
Make payment payable to: Ohio Treasurer of State 
           Ohio Department of Taxation,                                          Spouse’s SSN
Mail to:                                                                         (only if joint filing)
P.O. Box 1460, Columbus, OH  43216-1460
                                                                        Amount of
                                                                        Payment                        ,             ,                   0 0

                                                           400

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IT 1040 ES

2023 Ohio Estimated Income Tax Payment Worksheet (DO NOT FILE)
1. Expected 2023 federal adjusted gross income..........................................................................................1.
2. Net expected 2023 adjustments from the Ohio Schedule of Adjustments .................................................2.
3. Line 1 plus line 2........................................................................................................................................3.

4. Multiply your expected number of exemptions by $1,900 .........................................................................4.
5. Line 3 minus line 4. If zero or negative, stop here .....................................................................................5.
6. Use the tax brackets below to calculate the liability on line 5 ....................................................................6.
7. Expected total credits. Use Ohio Schedule of Credits ...............................................................................7.
8. Estimated 2023 Ohio income tax liability. Line 6 minus line 7 ...................................................................8.
9. 2022 Ohio income tax liability. 2022 IT 1040, line 10 minus line 16 ...............................................................9.

10. Multiply line 8 by 90% (.90) .....................................................................................................................10.
11. Enter the lesser of line 9 or line 10 (If you did not file a 2022 IT 1040, enter the amount from line 10) ..11.
12. 2022 credit carryforward and expected 2023 Ohio income tax withholding ............................................12.

13. Estimated required installment. Line 11 minus line 12 ............................................................................13.
14. Your quarterly estimated payment. Multiply line 13 by 25% (.25) .......................................................14.
Nonbusiness income portion of line 5 For line 6 of the worksheet
0 – $ 26,050 0.000% of Ohio taxable nonbusiness income
$ 26,051 – $ 46,100 $ 360.69 plus 2.765% of the amount in excess of $ 26,050
$ 46,100 – $ 92,150 $ 915.07 plus 3.226% of the amount in excess of $ 46,100
$ 92,150 – $ 115,300 $ 2,400.64 plus 3.688% of the amount in excess of $ 92,150
more than $115,300 $ 3,254.41 plus 3.990% of the amount in excess of $115,300
Multiply the business income portion of line 5 by 3%

2023 Ohio Estimated Income Tax Instructions
Do I Have To Make Estimated Payments? If you do not make the required estimated payments, you may be
If your income is subject to Ohio withholding, you generally do not subject to an interest penalty for underpayment of estimated taxes.
need to make estimated payments. You should make estimated See form IT/SD 2210.
payments for tax year 2023 if your estimated Ohio tax liability (total
tax minus total credits) less Ohio withholding is more than $500. For more information, see the “Income - Estimated Income/School
Individuals generally must make estimated payments if they are: District Taxes and the 2210 Interest Penalty” topic at tax.ohio.
gov/FAQ.
 Employees who are under-withheld by their employers;
 Retirees without Ohio tax withholding from their pensions; What Are My Payment Options?
 Pass-through entity investors or sole proprietors; AND/OR Once you have calculated your estimated payments, you must pay
 Individuals with large amounts of investment income. them quarterly through any of the following methods:
Estimated payments are due as follows:  Online - Pay via electronic check, debit card or credit card using
the Department’s Online Services or Guest Payment Service at
1st quarter - April 18, 2023 tax.ohio.gov/pay.
2nd quarter - June 15, 2023
3rd quarter - Sept. 15, 2023  By Phone - Pay by credit or debit card by calling ACI Payments
4th quarter - Jan. 16, 2024 at 1-800-272-9829 (1-800-750-0750 for persons who use text
telephones (TTYs) or adaptive telephone equipment). The Ohio
Use the Ohio IT 1040ES vouchers to make estimated Ohio jurisdiction code is 6446. ACI Payments charges a convenience
income tax payments. Joint filers should determine their combined fee equal to 2.65% of your payment or $1, whichever is
estimated Ohio tax liability and make joint estimated payments. See greater. The state of Ohio does not receive any of this fee.
information release IT 2006-01 titled “Estimated Payment Allocation
Process” at tax.ohio.gov.  By Mail - Send a check or money order with the appropriate
payment voucher. Make the payment payable to “Ohio Treasurer
Note: Instead of making estimated payments, you can increase your of State.”
Ohio withholding by filing a revised Ohio IT 4 with your employer.
Also, special rules regarding estimated payments apply to certain
taxpayers with farming and/or fishing income. See Adm. Code
5703-7-04.

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