
December 28, 2025

Ohio CAT filing reminders and timing for 2025 affect quarterly deadlines, exclusion rules, and electronic filing requirements for businesses statewide.

Ohio Commercial Activity Tax reviews are increasing as filing thresholds change and enforcement expands. Businesses face more compliance checks in 2025.

Pennsylvania local tax reporting issues for 2025 returns are creating filing risks for employers and taxpayers navigating EIT, LST, and PSD code rules.

Pennsylvania local earned income tax enforcement is expanding as data matching uncovers missing local filings and triggers failure-to-file notices.

Illinois tax refund processing time for 2025 varies by filing method, with electronic returns processed faster than paper returns.

Illinois post-filing enforcement ramps up after the 2025 amnesty, with liens, levies, and license risks for taxpayers entering the 2026 filing season.