SCorpDesk / 2026 S-Corp & QBI Guides / Ohio (OH) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Ohio (OH) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Ohio?
In Ohio (OH), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form IT 1140 / IT 4738). For the Pass-Through Entity Tax (PTET) deduction: 3.00% Ohio Electing Pass-Through Entity Tax (IT 4738). Entity-level franchise/minimum tax: CAT Exempt Under $6 Million Gross Receipts!.
In Ohio (OH), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form IT 1140 / IT 4738). For the Pass-Through Entity Tax (PTET) deduction: 3.00% Ohio Electing Pass-Through Entity Tax (IT 4738). Entity-level franchise/minimum tax: CAT Exempt Under $6 Million Gross Receipts!.
Open Ohio 2026 S-Corp & 20% Permanent QBI Calculator
2026 Ohio (OH) S-Corporation Statutory Tax Matrix
| Ohio S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form IT 1140 / IT 4738) |
| Pass-Through Entity Tax (PTET) Election | 3.00% Ohio Electing Pass-Through Entity Tax (IT 4738) |
| Annual Minimum / Franchise Tax | CAT Exempt Under $6 Million Gross Receipts! |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Ohio require a separate state S-Corp election in 2026?
For Ohio (OH): Recognizes Federal Form 2553 (Form IT 1140 / IT 4738).
What is the Ohio S-Corp franchise or minimum tax for 2026?
In Ohio: CAT Exempt Under $6 Million Gross Receipts!.