Michael C. Davis, CPA, Inc.


Payroll Service

Business Counseling

Tax Due Dates

Track Tax Refund

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Tax Due Dates:

If a due date falls on a Saturday, Sunday, or postal holiday, the next business day becomes the due date.

  • Individual Income Taxes . . . . Federal and state tax deposits are due on April 15, June 15, September 15, and January 15.  
  • City tax deposits are due April 15, June 15, September 15, and December 15.
  • Commercial Activity Tax (CAT) . . . .
    returns are due May 10 if Ohio sales are under $1 million.

  • Quarterly CAT returns (over $1 million in Ohio sales) . . . . 
    Returns will be due on May 10 (first quarter),  August 10 (second quarter), November 10 (third quarter), and February 10 (fourth quarter).

  • Corporate Income Taxes . . . .
    Tax deposits are due on the 15th day of the 4th, 6th, 9th, and 12th month of the fiscal year.
  • Payroll Tax Deposits . . . .
    Deposits are made on either a monthly or semi-weekly basis. The determination of which deposit schedule applies will be made for the calendar year by looking back at the employment-tax deposits reported for the four quarters ending the previous June 30.

    Employers who reported $50,000 or less in total payments (withholdings plus employer's share) will deposit monthly by the 15th day of the following month.

    Those reporting more than $50,000 must deposit semi-weekly.  If you pay on Wednesday, Thursday, or Friday, the deposit is due the Wednesday after the payday.  For all other paydays, the deposit is due by the Friday following payday.

    All new firms will be monthly depositors.  Firms amassing $100,000 or more at any time must deposit the funds by the next business day.

    Ask about our Full Service Accounting Package where we will automatically let you know whenever a payroll tax is due.  We'll e-file whatever forms are required, along your payment.  We always get your written permission before paying any taxes due. 

4831 Darrow Road, Suite 101  Stow, Ohio  44224
Phones: 330-376-1099 or 330-650-1344