You can use Ohio I-File UNLESS you meet any one of the following:

• You are attempting to file an Ohio return prior to tax year 2018.
• You are attempting to file an amended Ohio return.
• You do not have a social security number or taxpayer identification number.
• You are filing a return for a deceased taxpayer as the executor or guardian.
• You have a foreign address or in care of address.
• You are filing from outside of the United States with a foreign IP address.
• You have more than 19 dependents and your filing status is Single or Married Filing Separately.
• You have more than 18 dependents and your filing status is Married Filing Jointly.
• You are entitled to, or have ever taken, a Lump Sum Retirement Credit.
• You are entitled to, or have ever taken, a Lump Sum Distribution Credit.
• You are ineligible for the Joint Filing Credit due to deductions/losses.  
  • You are using a filing status of "Married Filing Jointly" and both spouses have wages of at least $500, but one or both spouses have deductions that reduce your qualifying income below $500.
• Your filing status is Married Filing Separately and are entitled to the Earned Income Credit
• You are a first time filer with the state of Ohio.