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1. Who is required to file a Nonresident Affidavit?
http://tax.ohio.gov/divisions/communications/information_releases/income/IT200708.stm
http://tax.ohio.gov/documents/forms/ohio_individual/individual/2011/PIT_ITDA.pdf
2. Is Unemployment Compensation taxable to Ohio?
Generally, unemployment compensation included in federal adjusted gross income is taxable to Ohio. The exclusion of $2,400 of unemployment compensation allowed in taxable year 2009 has expired. For taxable year 2011, the total unemployment compensation paid to you in 2011 and included in federal adjusted gross income is taxable.
3. I need to file an income tax return but do not have my W-2's. Where can I get them?
Please contact your employer for copies of your W-2's. If your employer cannot provide them to you, please send copies of your year ending pay statement showing the amount of Ohio income tax withheld, with your completed tax return. Ohio does not have a substitute W-2 form but will honor the approved federal form 4852 if you properly completed that form. Information on the form 4852 is subject to verification. To obtain this form, visit the IRS Web site's Forms and Publications section at:
http://www.irs.gov/formspubs/index.html?portlet=3
4. I'm due a refund. Do I still need to file an Ohio income tax return?
Yes. Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file. Examples of Ohio-sourced income include, but are not limited to, the following:
Exception: A full-year nonresident living in a border state does not have to file if the nonresident’s only Ohio-sourced income is wages received from an unrelated employer.
If you do not file a tax return but are required to do so, you are subject to a penalty of up to five hundred dollars. This penalty can be applied against your refund. If your refund is less than five hundred dollars, you may be billed for the difference.
5. Do I need to file an Ohio income tax return?
Yes, unless one or more of the following apply:
• You are single and your federal adjusted gross income is less than or equal to $11,650 and you have no Schedule A adjustments.
• You are married, filing jointly and your federal adjusted gross income is less than or equal to $13,300 and you have no schedule A adjustments.
• Your only source of income is retirement income that is eligible for the retirement income credit (line 48) and the credit is the same or larger than your tax before credits (line 6).
• Your exemption amount (line 4) is the same as or more than your Ohio adjusted gross income (line 3).
Background
Retirement, pension and annuity income are all taxable. The Ohio return provides a credit for retirement and pension income that is received on account of retirement. The credit is capped at $200.00 and is based upon the amount of the distribution reported on form 1099R. The credit is not applicable for separation of employment, loans against the retirement plan, or rollovers.
Senior citizens 65 years of age and older are entitled to an additional $50.00 tax credit. Also, certain social security income, railroad retirement income and annuities may be deductible.
Interest and dividend income from obligations issued by the United States government or its possessions/territories are exempt from Ohio tax by law. Such obligations include U.S. savings bonds (Series E, EE, H or I), Treasury notes and bills, and Sallie Maes. Please see the Schedule A "Deductions" in the year 2011 form IT 1040 individual income tax booklet for more information.
Residency
For Ohio residents, retirement income, pension income and annuity income are taxable regardless of where received by the taxpayer. For example, a full year Ohio resident who spends part of the year in Ohio and part of the year in Florida and who receives a pension is liable for Ohio income tax on the entire amount of the pension received during the taxable year. This is true regardless of the location where the taxpayer worked in prior years to earn the pension.
For non-Ohio residents, retirement income, pension income and annuity income are not subject to Ohio income tax regardless of the location where the taxpayer received the income. For example, a full-year Indiana resident who spends part of the year in Ohio and part of the year in Indiana and who receives a pension is not liable for Ohio income tax on that income. This is true regardless of where the taxpayer worked in prior years to earn the pension.
Part-year Ohio residents are persons who changed their permanent residence from or to Ohio during the taxable year. A person whose residence is Ohio but who spends several months outside Ohio during the year is not a part-year resident but is a full-year Ohio resident. For part-year Ohio residents, retirement income, pension income and annuity income received while a resident of Ohio are taxable.
For more information:
• You may call us toll-free at 1-800-282-1782.
• You may also E-Mail Us your questions.
• Visit our Web site to obtain a copy of the IT1040 Tax Return Instructions or to find further information.
You will also find income tax returns and instructions at most libraries, post offices and banks between Jan. 1 and May 31.
6. Where can I get an Ohio individual income tax return?
There are several options available:
• You can download the forms from our Web site at Tax Forms.
• You can choose our “Fax on Demand” option. Please call toll-free 1-800-282-1782 to have tax forms faxed or mailed to you
• You can call us toll-free at 1-800-282-1780.
You will also find income tax returns at most libraries, post offices and banks between Jan. 1 and May 31.
7. How can I obtain a copy of my Ohio income tax return?
To receive a summary transcript of your Ohio income tax return, please call us toll-free at 1-800-282-1782. Please indicate the taxable year you are requesting, your social security number and your current address. If you filed a joint Ohio income tax return, you must also indicate your spouse's social security number.
The summary transcript will be mailed within three business days of your telephone request.
To receive a photostat copy of your Ohio income tax return, you must submit a written request. Send your request to:
Ohio Department of Taxation
P. O. Box 2476
Columbus, Ohio 43216-2476
8. Where do I send my Ohio income tax return?
If you are filing the IT 1040 Ohio individual income tax return and your return shows a refund or an overpayment to be credited to the next year, please mail your return to the Ohio Department of Taxation, P.O. Box 2679, Columbus, Ohio 43218-2679.
If you are filing the IT 1040 Ohio individual income tax return and your return shows tax due, please mail your return and payment to the Ohio Department of Taxation, P.O. Box 2057, Columbus, Ohio 43218-2057.
If you are filing the IT 1040 EZ Ohio individual income tax return and your return shows a refund, please mail your return to the Ohio Department of Taxation, P.O. Box 182294, Columbus, Ohio 43218-2294.
If you are filing the IT 1040 EZ Ohio individual income tax return and your return shows tax due, please mail your return and payment to the Ohio Department of Taxation, P.O. Box 182850, Columbus, Ohio 43218-2850.
9. I never received a W-2 form. What should I do?
You are required to file your Ohio individual income tax return whether or not you have received your form W-2, wage and tax statement. Employers must mail W-2's to their employees by Jan. 31. If you haven't received your W-2 by Feb. 15, check with your employer to verify that it was sent to you at your current address.
If your employer is out of business or refuses to issue your W-2, you should report this information to the Internal Revenue Service at 1-800-829-1040.
If you do not receive a W-2 statement, you may submit a properly completed federal form 4852 to estimate the Ohio tax your employer withheld from your paycheck. You should be able to verify this through your payroll check stubs. The information you enter on the 4852 form is subject to verification. To request federal form 4852 substitute wage and tax statement, please visit the Internal Revenue Service Web site Forms and Publications section at:
http://www.irs.gov/formspubs/index.html?portlet=3
10. What should I do if the IRS examined and changed my federal income tax return?
If the IRS changed your federal adjusted gross income, the number of exemptions you claimed, or your filing status, you must file an Ohio amended individual income tax return, form IT 1040X, within 60 days of the IRS change.
You can obtain the IT 1040X, Ohio amended individual income tax return, from any of the following:
• The Ohio Department of Taxation Web site at Tax Forms.
• Call 1-800-282-1782 and request the form be faxed or mailed to you.
• Forms are also available at most libraries, post offices and banks between January 1st and May 31st.
11. How many years should I keep my Ohio individual income tax records?
You should keep copies of your Ohio individual income tax records for at least four years from the filing deadline or from the date you filed your return.
If we examine your return, you must be able to substantiate all claims and items listed on your return.
We suggest that you make a copy of your completed return before you mail it to us. Retain this copy in your files along with your W-2's and any other pertinent records.
12. Can a dependent child claim her/himself on her/his Ohio individual income tax return even through she/he is claimed as a dependent on her/his parents' federal and state income tax returns?
Yes! Ohio law differs from federal law. Ohio law permits dependents who are claimed on their parents’ tax returns to claim themselves on their own tax return.
13. I moved since I filed my Ohio individual income tax return. How can I get my refund?
If you move after filing your tax return and you are expecting a refund, please notify the post office servicing your old address and fill out a change-of-address form.
If you have not received your refund check within 12 weeks of filing your return, please contact Taxpayer Services toll-free at 1-800-282-1780 or E-Mail Us.
14. My spouse is deceased, but my refund check has both our names on it. What should I do?
Your bank will cash the check as long as your name is on it or you are the personal representative such as an executor or administrator for the deceased.
We cannot rewrite a decedent's refund check either to make it payable to the estate of the decedent or to add an executor's name.
However, we can re-issue your refund check to show the deceased designation for your spouse. Please mail the refund check to the address below and request us to re-issue the refund check:
Ohio Department of Taxation
Refund Research Unit
P.O. Box 2476
Columbus, Ohio 43216-2476
15. Why was my Ohio withholding disallowed?
There could be several reasons why we disallowed the Ohio withholding amount in Box 17 of your W-2 that you claimed on your Ohio individual income tax return.
In some cases, your W-2's may have been missing or unreadable. They may have been altered in some way, or you may have claimed the federal or city withholding instead of the state withholding amount which is in Box 17. If we disallowed your Ohio withholding, you should have received a notice from us indicating our correction. Please compare this figure with your W-2's to make sure you listed the correct withholding amount on your return. If our adjustment resulted in a refund, you will receive your refund in 8-10 weeks. If our adjustment resulted in additional liability, you must make full payment within 30 days to avoid further late charges.
16. Should I file my Ohio individual income tax return even though I can't pay?
Yes. Filing your income tax return, even without payment if you owe, will avoid costly late filing penalties. We encourage you to make payment in full as soon as you are able. We will bill you for the tax plus additional charges at a later date. The Ohio Department of Taxation is not authorized to make payment plans.
Even if you are only making a partial payment, please include the Ohio form IT 40P and be sure to indicate on your check your social security number and the taxable year. Please do not enclose a copy of your income tax return with your check.
You may make an electronic payment using Ohio ePayment through the link below.
http://tax.ohio.gov/online_services/ohio_epayment.stm
17. My bank has notified me that my check to you was not honored. What should I do?
The department's policy is to submit the check twice. If your check does not clear the second time, we will send you a separate payment request and provide an envelope for your convenience.
18. Where should I send my payment of Ohio income taxes?
Please complete the IT 40P payment voucher and send it along with your income tax payment to the following address:
Ohio Department of Taxation
P. O. Box 182131
Columbus, Ohio 43218-2131.
You can obtain the IT 40P payment voucher here or on our Web site.
19. How do I find out what school district I live in?
There are several ways to identify the school district in which you reside.
You may use The Finder. This service is located on our Web home page and can be accessed at Welcome to Ohio's Tax Finder.
You may also contact your county auditor. Their phone numbers are listed in the government pages of your telephone book. You can also find a listing of the county auditors on our Web site at Directory of Auditors.
Note: The Finder's school district income tax feature is based upon Geocoding technology that in almost all instances can accurately identify Ohio school districts. However, the county auditor for your county in which you reside is the final authority for determining the location of a property.
20. What do I do if my employer has mistakenly withheld Ohio school district income tax?
If your employer mistakenly withheld school district income tax, you must file form SD 100, school district income tax return (available at Tax Forms), to claim your refund.
Please download the SD 100 instructions beginning on page SD 1 from our Web site at 2011 School District Income Tax Instructions.
The SD 100 is also available by fax; call toll-free at 1-800-282-1782.
21. What should I do if I need to correct my TeleFile income tax return?
You must file the Ohio amended individual income tax return, form IT 1040X, to correct your original return.
The IT 1040X Ohio amended individual income tax return is available as follows:
• Ohio Department of Taxation Web site at Tax Forms.
• By Fax: call toll-free at 1-800-282-1782 to have forms faxed or mailed to you.
The IT 1040X form is also available at most libraries, post offices and banks between Jan. 1 and May 31.
22. What should I do if I need a paper copy of my TeleFile income tax return?
To receive a summary transcript of your Ohio TeleFile income tax return, please call toll-free to 1-800-282-1780 and indicate the taxable year you are requesting, your social security number and your current address. If you filed a joint Ohio income tax return, you must also provide your spouse's social security number. We will mail the summary transcript within three business days.
23. Voter registration forms are no longer included in the Ohio individual income tax publication. How do I register to vote?
If you are not currently registered to vote in Ohio, please call the Secretary of State's office at (614) 466-2585 or visit the office's web site for a Voter Information Guide. If you were registered, but have not voted in more than four years, you will need to re-register.
24. Can I pay my individual income and school district income taxes with a credit card?
Yes. You may use your VISA, Discover/Novus, MasterCard or American Express card to make certain types of payments on your Ohio individual income and/or school district income taxes including:
• Balance due payments for current year individual income or school district income taxes.
• Extension payments for current year individual income or school district income tax returns.
• Estimated payments for individual income or school district income taxes for taxable year 2011.
• Any bill issued by the Department of Taxation.
• Any assessment liability.
Credit card payments can be made via our Web site at Welcome to Ohio ePayment.
There is a convenience fee charged for this service. This fee is paid by you directly to the vendor; Official Payments Corporation, based on the amount of your tax payment. The state does not receive any portion of this fee.
You may also pay by credit card by calling Official Payments directly at 1-800-2PAY-TAX.
25. What is my income for Ohio? Where do I start?
The starting point for the Ohio individual income tax return is your properly computed federal adjusted gross income that is reported on your federal income tax return for the same year.
Unless the exception below applies, you must also use the same number of personal and dependency exemptions and the same filing status that you selected on your federal tax return for the year.
Exception: children who are ineligible to claim a personal exemption on their federal income tax returns can, nevertheless, claim a personal exemption and exemption credit on their Ohio income tax return, even if he/she can be claimed as a dependent on another taxpayer's tax return.
You may obtain a "transcript" copy of your federal tax return from the Internal Revenue Service. This transcript of federal tax information is called a Tax Account Transcript. Please call 1-800-829-1040 or visit the IRS Web site at Forms and Publications and look for Tax Topics - Topic 156 Copy of Your Tax Return – How to Get One.
Even if you are not required to file a federal income tax return you may still have to file an Ohio income tax return and pay Ohio income tax. To determine if you have to file an Ohio income tax return, please read the answer to frequently asked question (FAQ) #4, above.
For help in completing your Ohio individual income tax return, call us at 800-282-1780.
26. I moved into Ohio last year. How do I file an Ohio income tax return?
Anyone who earned or received income in Ohio must file an Ohio individual income tax return. If you were a part-year resident of Ohio, you are entitled to a credit against your Ohio income tax for income earned in another state. To claim this credit you must file an electronic or paper Ohio form IT 1040 and use Schedule D.
For assistance with this credit calculation or for help in completing a return, you can do the following:
• Call our Taxpayer Services line at 1-800-282-1780,
• E-Mail Us your questions, or
All Ohio tax forms are available on our Web site at Tax Forms.
27. What if I cannot find the answer to my question on your Web site?
Additional information and assistance is available through the following:
• E-Mail Us your questions.
• Call our Taxpayer Services system toll-free at 1-800-282-1780. You will be greeted by an Interactive Voice Response System (IVR) that will instruct you on how to reach a representative.
• Check on the status of your income tax refund at 1-800-282-1784 or on our Web site at Where's My Refund?
28. My income tax refund check was lost, destroyed or stolen. What should I do?
If your income tax refund check is lost or stolen, you should immediately e-mail us or contact our Taxpayer Services Division at 1-800-282-1780.
29. If I can't pay the tax due by the deadline, is there an extra charge?
The statutory interest rate will apply to any unpaid tax due. In addition, you may owe late payment penalties of up to 35% of the tax due. Set forth below are the interest rates for the past 10 years:
Calendar Year |
Interest Rate |
2012 |
3% |
2011 |
4% |
2010 |
4% |
2009 |
5% |
2008 |
8% |
2007 |
8% |
2006 |
6% |
2005 |
5% |
2004 |
4% |
2003 |
6% |
Tax Due x Interest Rate x Number of Days Late = Interest Charge
365 days
30. How can I get an extension to file my Ohio income tax return?
You must first file for an IRS extension of time. Ohio does not have a state extension form but allows the same extension as allowed by the IRS. You must include with your Ohio individual income tax return a copy of your IRS extension or your extension confirmation number or a printed copy of the IRS acknowledgement.
Except as set forth in the Exception below, there is no extension for paying the tax.
Exception: Certain military personnel may have an additional extension to file and pay. For additional information, please review Income Taxes and the Military.
The extension of time is granted for filing only. If you determine that you will owe tax, you must make your payment by April 17, 2012. Ohio voucher payment form IT 40P must accompany your payment. When you prepare your Ohio income tax return, you can claim this payment as an IT 40P payment on line 20 of the 2011 Ohio IT 1040 Income Tax Return (see Ohio IT1040 Instructions here).
To obtain the IT 40P form you may . . .
. . . visit our Web site at Ohio form IT40P (other forms are available at Tax Forms).
or
. . . call toll-free at 1-800-282-1782 to have tax forms faxed or mailed to you.
You can make a payment of tax due by using your American Express, Discover/Novus, MasterCard, or VISA credit or debit card. This service is available via our Web site at Welcome to Ohio ePayment. Official Payments Corporation provides this service and charges each user a convenience fee for this service. The state does not receive any portion of this fee.
DO NOT SEND FORM IT 40P if you pay by credit or debit card.
31. Are payments by a beneficiary made in 2010 - 2011 from an Internal Revenue Code 529 program, such as the Ohio College Advantage Plan, for computer technology and equipment and internet access and related services exempt from Ohio income tax the same as payments for tuition would be?
Yes, but only if such payments are exempt from federal income tax.
32. I am requesting a refund and want to make a donation to one or more of the programs listed on the Ohio income tax return. How are donations handled?
If you are requesting a refund, you may donate part or all of it to any one or more of four state-sponsored programs listed on the Ohio income tax return. If you are making a donation, complete the appropriate lines on your Ohio income tax return.
These three programs are listed below:
Military Injury Relief Fund
This fund is administered by the Ohio Department of Job and Family Services (ODJFS) with the purpose of providing grants to individuals injured while in active service as a member of the United States Armed Forces during Operation Iraqi Freedom or Operation Enduring Freedom.
If you want to make additional donations to this fund, you can do so by writing a check payable to the “Ohio Treasurer of State (ODJFS)” and mailing it to the following:
Ohio Department of Job and Family Services
Military Injury Relief Fund
P.O. Box 182367
Columbus, Ohio 43218-2367.
Wildlife and Natural Areas
The Ohio Department of Natural Resources (ODNR) administers both
the Wildlife and Natural Areas programs separately.
The Division of Wildlife uses these funds to establish habitat and protect open spaces for wildlife. Past donations have helped to restore populations of endangered species. If you do not have an overpayment but wish to donate to provide grants to protect Ohio's natural heritage, you may may do so by writing a check payable to the "Nongame and Endangered Wildlife special Account" and mailing it to:
Ohio Department of Natural Resources
Division of Wildlife
2045 Morse Road, Building G-2
Columbus, Ohio 43229-6693
The Divison of Natural Areas and Preserves uses these funds to play an important role in protecting Ohio’s nature preserves by contributing to the preservation of endangered species and rare habitat. Donations are needed to manage natural areas, improve public facilities and provide educational opportunities. If you do not have an overpayment to donate but wish to protect Ohio’s natural areas, you may do so by writing a check payable to either to the “Natural Areas and Endangered Species Fund” and mailing it to:
Ohio Department of Natural Resources
Division of Natural Areas and Preserves
2045 Morse Road, Building C-3
Columbus, Ohio 43229-6693
Ohio Historical Society
The Ohio Historical Society is a 501(c)(3) nonprofit organization that allocates these funds toward a matching grants program to support state and local history-related projects throughout Ohio. If you do not have an overpayment but want to donate to provide grants to promote and protect Ohio’s rich history, you may do so by writing a tax-deductible (for 2012) check payable to “The Ohio Historical Society Income Tax Contribution Fund” and mailing it to:
The Ohio Historical Society
Attn: Business Office
800 E. 17th Ave.
Columbus, OH 43211-2474
Donations may also be made online at
www.ohiohistory.org.
NOTE: A donation will reduce that amount of refund that you are due.If you decide to donate, this decision is final. You cannot change your mind and later ask for your donations to be refunded.
Because your tax return is confidential, we cannot release your name to the fund administrator, but the administrators extend appreciation to those who donate. Please note that your donation may be deductible on next year’s federal income tax return.
33. What are the Ohio individual income tax obligations for an estate?
Does Ohio’s state income tax apply to estates?
Yes. If the estate files IRS form 1041, the estate should file Ohio fiduciary income tax form IT-1041, and pay any tax shown to be due. The estate may also have to make payments of estimated Ohio income tax. Use Ohio payment voucher form IT-1041ES for making estimated Ohio income tax payments. Furthermore, if the decedent resided in a school district imposing a school district income tax on estates, then the estate is also liable for both the yearly filing of school district income tax return and the yearly payment of estimated school district income taxes.
NOTE: All applicable forms are available on our Web site at Tax Forms.
When is the decedent’s final Ohio state income tax return due?
The decedent’s final state income tax return, Ohio individual income tax form IT-1040, is due on the same date that the decedent’s final U.S. individual income tax return is due.
The estate does not need to contact the Ohio Department of Taxation to secure an extension of time to file. If the estate has secured an extension of time to file the decedent’s final U.S. individual income tax return, then the estate also has the same extension of time to file the decedent’s final state income tax return. However, even if the estate has secured an extension of time for filing the decedent’s final U. S. individual income tax return, at least 90 percent of the state income tax must be paid by the unextended due date. To make extension payments of Ohio income tax, use Ohio payment voucher form IT-40P.
Furthermore, if the decedent resided in a school district imposing a school district income tax on estates, then (i) the decedent's final school district income tax return is due on the same date on which the state income tax return is due and (ii) at least 90 percent of the school district income tax must be paid by the unextended due date. To make extension payments of Ohio income tax, use Ohio payment voucher form SD-40P.
Is the estate’s representative personally liable for unpaid state or school district income tax?
Ohio’s tax law does not contain any express provision holding the estate’s representative
liable for either the decedent’s unpaid state or school district income tax or the estate’s unpaid state or school district income tax. However, the estate’s representative is liable under Ohio’s probate law to the extent that the estate’s representative is liable either for any unpaid obligation of the decedent or for any unpaid obligation of the estate.
34. I'm no longer a resident of Ohio. Why did I receive an Ohio income tax booklet?
You must file an Ohio income tax return if you are a full year Ohio resident, part year Ohio resident or nonresident of Ohio and have income earned in Ohio or sourced from Ohio. You will receive a tax booklet or 'Mailing Reminder' to file for two years after you file your final Ohio income tax return, make your final estimated payment or the IRS no longer identifies you as a taxpayer with Ohio sourced income.
35. I am recently married or divorced and have changed my name. How do I update my name with the Ohio Department of Taxation?
Please fax an enlarged and lightened copy of your driver’s license and social security card showing your updated name to (206) 600-6113. If your name has not been updated on both your driver’s license and social security card, please include in your fax a copy of your marriage certificate (or other legal document to substantiate the legal name change). Be sure to provide a daytime phone number where you can be reached. We will only contact you if additional documentation is needed or we can not read the faxed information.
