IT/SD 2210: 2025 Interest Penalty on Underpayment of Ohio Individual, School District, and Pass-Through Entity Tax (2025)
Ohio · Ohio Department of Taxation · Used for tax years 2025
The 2025 Ohio IT/SD 2210 determines whether you owe an interest penalty for underpayment of Ohio individual, school district, or pass-through entity tax and calculates the amount due. It uses tax liability, payments, applicable withholding, and credit carryforwards to calculate t
Who files this form
Use the 2025 Ohio IT/SD 2210 to determine whether you owe an interest penalty for underpaying tax and to calculate that penalty.
- IT 1040, SD 100, SD 100E, IT 1041 and IT 4708 filers: Use page 2.
- IT 1140 and IT 4738 filers: Use page 3. Do not complete this form if the total adjusted qualifying amount or qualifying taxable income for 2025 or 2024 is $10,000 or less. You do not owe an interest penalty.
Part I contains tests that may show you owe no penalty. Special rules also apply to qualifying farmers and fishermen.
When it's due
Estimated-payment dates for tax year 2025
For calendar-year IT 1040, SD 100, SD 100E, IT 1041 and IT 4708 filers, page 2 lists:
- April 15, 2025: 25% cumulative percentage.
- June 16, 2025: 50%.
- September 15, 2025: 75%.
- January 15, 2026: 100%.
For calendar-year IT 1140 and IT 4738 filers, page 3 lists:
- April 15, 2025: 25% cumulative percentage.
- July 15, 2025: 50%.
- October 15, 2025: 75%.
- January 15, 2026: 100%.
Farmers and fishermen: tax year 2025 exception
IT 1040 and/or SD 100 filers who receive at least two-thirds of their gross income from farming or fishing avoid the penalty if they either:
- File their return and pay all tax due by March 1, 2026, or
- Pay all tax due by January 1, 2026, and file their return by April 15, 2026.
Fiscal-year filers must use their own estimated-payment due dates and adjust the penalty rates. If a due date falls on a weekend or holiday, payment is due the next business day.
What you'll need
Have the information used by the form ready:
- Your applicable 2025 and 2024 Ohio tax returns, for tax liability amounts and whether the prior-year return was filed on time.
- Records of 2025 estimated tax payments, including amounts paid by each installment date.
- Any 2024 refund carried forward toward estimated taxes.
- For page 2 calculations, your tax withheld from compensation.
- Your taxpayer name and identifying number. Page 1 requires the primary taxpayer’s SSN and asks for the spouse’s name and SSN if filing jointly. It also provides fields for an entity, trust or estate name and FEIN.
Page 4 gives the specific return lines to use for taxes paid and current- and prior-year tax liability.
How to file
Complete Part I on the page for your return type to determine whether you owe a penalty. If directed to continue, complete Part II to calculate it.
- IT 1040, SD 100, SD 100E, IT 1041 and IT 4708 filers: Enter the penalty from page 2, line 17 on page 1. Include pages 1 and 2 with your return.
- IT 1140 and IT 4738 filers: Enter the penalty from page 3, line 14 on page 1. Include pages 1 and 3 with your return.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Using calendar-year dates and rates for a fiscal-year return. The form specifically requires fiscal-year filers to adjust both.
- Missing the farming or fishing exception. If at least two-thirds of your gross income comes from those activities, check the page 4 rules before calculating a penalty.
- Completing page 3 despite the income exception. IT 1140 and IT 4738 filers should not complete the form when the stated current- or prior-year qualifying amount is $10,000 or less.
- Leaving out required identifying information. The form marks the primary taxpayer’s SSN as required and requests the spouse’s SSN when filing jointly.
- Ignoring the formatting instruction. Use uppercase letters.
Questions people ask
Does paying 90% of my 2025 tax liability mean I have no penalty?
Yes, if the taxes paid on Part I, line 1 are at least 90% of the tax liability on line 2, the form tells you to stop because you have no interest penalty. Follow the definitions for your return type.
Can my 2024 tax liability help me avoid the penalty?
Yes. If you timely filed the applicable 2024 return and line 1 is at least the 2024 tax liability on line 3, Part I tells you to stop because you have no interest penalty.
Is there a $500 exception?
For filers using page 2, there is no interest penalty if 2025 tax liability on line 2, minus withholding, is $500 or less.
Can I combine individual and school district taxes for this calculation?
Yes. Page 4 says you may reduce or eliminate the penalty by completing page 2 using your combined individual and school district income tax liability and total taxes paid for both.
Where can I find more information?
The form directs filers to the FAQs at tax.ohio.gov/2210.