1099 Quarterly Taxes in Ohio (2025-2026)
If you're self-employed in Ohio — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Ohio Department of Taxation (state). Ohio's top marginal rate is 3.5%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Ohio state income tax (2025)
Ohio uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $26,050 | 0.00% |
| $26,050 – $100,000 | 2.75% |
| $100,000+ | 3.50% |
How to pay Ohio estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Ohio state estimated payments as well — most states piggyback on the federal schedule. Pay Ohio taxes through the Ohio Department of Taxation's online portal: www.tax.ohio.gov. You can also mail Form IT 1040ES with a check.
Ohio-specific quirk freelancers miss
Ohio has a 0% bracket on the first $26,050 of taxable income for single filers in 2025. Many Ohio cities also levy local income taxes (RITA/CCA cities) — Columbus is 2.5%, Cincinnati is 1.8%, Cleveland is 2.5%.
Common deductions for Ohio freelancers
- Ohio allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Ohio's rules for state conformity.
- OH conforms to federal QBI starting from federal AGI.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Ohio taxable income.
- Self-employed health insurance premiums are deductible federally.