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What's New for Tax Year 2021

Filing Season Open - January 24, 2022
Filing Season Deadline - April 18, 2022

Ohio Income Tax Tables. For tax year 2021, Ohio's individual income tax brackets have been modified so that individuals with Ohio taxable nonbusiness income of $25,000 or less are not subject to income tax. Additionally, Ohio taxable nonbusiness income in excess of $110,650 is taxed at 3.99%. All other rates were reduced by 3%. See the tax tables and brackets.

Ohio Schedules Renamed. The Department of Taxation has renamed Ohio Schedule A to the “Ohio Schedule of Adjustments” and Ohio Schedule J to the “Ohio Schedule of Dependents”. This was done to standardize the names with other schedules and to better describe the purpose of each schedule.

Home School Expenses Credit. A new nonrefundable credit is available for individuals who paid for education expenses for a dependent who is home schooled.

Scholarship Donation Credit. A new nonrefundable credit is available for individuals who made a monetary donation to an eligible scholarship granting organization.

Nonchartered, Nonpublic School Tuition Credit. A new nonrefundable credit is available for individuals who paid tuition for a dependent to an approved nonchartered, nonpublic school. 

For information on these new credits, see FAQ category "Income - Individual Credits (Adoption, Displaced Workers, etc.)".

NAICS Code Removed. The NAICS code is no longer required when completing Schedule IT BUS.

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.