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Student Tax Education Program - Topic 1
Student Tax Education Program - Topic 1

Filing Requirements & Forms

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 the following:

  • Wages earned in Ohio
  • Ohio lottery winnings
  • All casino gaming winnings
  • Income or gain from Ohio property
  • Income or gain from a sole proprietorship doing business in Ohio.
  • Income or gain from a pass-through entity doing business in Ohio.

 

If you have determined that you are not required to file an Ohio income tax return, you still may be eligible for a refund upon filing a return. If you worked at a job where your employer withheld taxes on your behalf to be paid to the State of Ohio, and this amount equals more than the tax amount due, then you are entitled to a refund. That refund may equal up to the entire amount paid in by your employer.

To determine if your employer withheld taxes, see the W-2 form sent to you from your employer. Boxes 15 and 17 would show that a tax amount was taken out for Ohio, and what amount that was.

Use your W-2 form(s) sent by your employer(s) or 1099 if you are self-employed. See Topic #5 for more information on these documents.

If you are filing a paper return, you will need to mail in a copy of the IT 1040. Click on the form name and you will be taken to a printable copy of this form. Instructions are available for viewing and printing as well. Keep in mind, the instructions will be a lengthy document to print.

You can also file your return electronically. We encourage you to use our free and secure website tool called I-File. Instructions are provided as you go and may reduce the processing time for your return. This means you will receive your refund faster. You are also eligible to have your refund directly deposited to your bank account, which means less time waiting for your money!

 

If you are required to file a tax return for the State of Ohio, you also may be required to file a School District Income Tax return if you live in a taxing district. This form is called the SD 100 and may be found on our website for print or filed online using I-File.

To see if you live in a taxing school district, you can visit The Finder. Type in the address where you lived during that tax year and our system will tell you what school district you lived in, what the school district ID number is, and what the tax rate is.

You will need to file multiple school district tax returns if you moved during the tax year from one taxing district to another. If you moved during the tax year, be sure to check the school district for each address where you lived. These would be filed as part-year resident returns.

 

If your parents claim you on their Ohio tax return form, you are not eligible for the deduction and credit on your own Ohio IT 1040.

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Additional Resources

Additional Resources