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:
- Wages earned in Ohio (note: see "Exception" below);
- Ohio lottery winnings;
- Ohio casino gaming winnings;
- Income or gain from Ohio property;
- Income or gain from a sole proprietorship doing business in Ohio; AND
- Income or gain from a pass-through entity doing business in Ohio.
A full-year nonresident living in a reciprocal state (Indiana, Kentucky, West Virginia, Michigan or Pennsylvania) does not have to file if the nonresident's only Ohio-sourced income is wages.
You do not have to file an Ohio income tax return if ...
- Your Ohio adjusted gross income (line 3) is less than or equal to $0.
- The total of your senior citizen credit, lump sum distribution credit and joint filing credit (Ohio Schedule of Credits, lines 4, 5 and 12) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax.
- Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no amounts on your Schedule of Adjustments (formerly Schedule A).
However, even if you meet one of these exceptions, if you have a school district income tax liability (SD 100, line 2), you are required to file the Ohio IT 1040.
NOTE: If your federal adjusted gross income is greater than $27,400, the Department of Taxation recommends that you file an Ohio IT 1040 or IT 10, even if you do not owe any tax, to avoid delinquency billings.
OHIO IT 10: Certain taxpayers can file the Ohio form IT 10 instead of the Ohio IT 1040. The four types of taxpayers described on the form are eligible to file if they:
- Owe no Ohio individual income or school district income tax liability for the tax year; AND
- Are not requesting a refund.
See R.C. 5747.08