Ohio Cities accept extension requests with or without payments. Ohio Cities also accept federal Form 4868 as the extension request. Filing a federal or city extension potentially eliminates fail-to-file penalties if certain criteria are met.
Every full-year resident, part year resident and full year nonresident must file an Ohio tax return if they have income from Ohio sources. An exception is for full year nonresidents living in a border state will not have to file an Ohio tax return if wages received are from an unrelated employer.