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What's New for Tax Year 2022

Filing Season Open - January 23, 2023
Filing Season Deadline - April 18, 2023

Extension Filing Deadline - October 16, 2023

Ohio Income Tax Tables. For tax year 2022, Ohio's individual income tax brackets have been modified so that individuals with Ohio taxable nonbusiness income of $26,050 or less are not subject to income tax. Additionally, Ohio taxable nonbusiness income in excess of $115,300 is taxed at 3.99%. See the tax tables and brackets.

Pass-Through Entity Related Addition and Credit. A new addition and credit are applicable to investors in a pass-through entity that files the IT 4738.

Vocational Job Credit. A new nonrefundable credit is available for individuals who employ eligible employees in a work based learning experience, internship, or cooperative education program and were issued a credit certificate from the Ohio Department of Education. 

Guest Payment Service. The Department now has an option to make Ohio income tax payments without registering for an account. For more information, see tax.ohio.gov/pay.

IT RC - Ohio Resident Credit Calculation Worksheet.  New for tax year 2022, if using a paper return to file taxes, an IT RC must be used by individuals to calculate their resident credit and included with their IT 1040. Instructions can be found in the Departments Instructional Booklet located on the forms tab on the website.