Ohio State Department of Taxation
Filing Your Taxes in Ohio
Filing taxes can be tedious and there aren’t a lot of resources to find answers to questions that don’t just make it more complicated and harder to understand. Here, you can find information on which form goes with which return. You can figure out what your residency status is and how to declare income earned in and outside of Ohio.
Anyone paying income taxes in the state of Ohio, regardless of their residency will need to file Form IT-1040.
Income tax returns must be filed by April 15.
You may live in one of the cities that charge an additional municipal income tax. . In addition to local municipal and state income taxes, Ohio also charges a School District Tax, the rates of which vary from district to district. Usually, your employer withholds this tax directly from your paycheck, but if your district charges this tax, you will need to file Form SD 100.
Am I a Resident? How Do I Know if I Have to File in Ohio?
Determining your residency status is the first and most important step when filing your state income tax return. If you live in Ohio or worked in Ohio, regardless of where you lived, you may need to file an Ohio state income tax return.
You are an Ohio resident if you lived in Ohio for the entire year. Leaving for a short period of time does not affect your residency status. If your gross income exceeds $11,500 (if you are single) or $13,100 (for married couples), your taxes have been withheld or you had an adjustment in accordance with Schedule A, you are required to file an Ohio state income tax return. If your only income source is your retirement and it fulfills the requirements for the retirement income credit, you do not need to file an Ohio state tax return if the amount of that credit exceeds your retirement income. Ohio residents who are required to file a state income tax return will file Form IT-1040.
You are a part-year resident of Ohio if you moved to or from Ohio within the last tax year. Leaving Ohio temporarily does not affect your residency status and you remain a full-time resident of Ohio. If you are a part-time Ohio resident, you have to file a state income tax return for any income earned in Ohio. When filing a part-year resident return, you will fill out a Schedule D. You can find the Schedule D on page four of the Ohio income tax Form IT-1040. By filing the Schedule D, you are able to separate any income earned outside of Ohio so you are only taxed by Ohio on income earned in Ohio.
Live in Ohio, Work Somewhere Else
If you are filing an Ohio state tax return as a resident, but you worked in another state, you have to fill out Schedule C so that you can be credited for any taxes that other states have charged. You can find Schedule C on page four of Ohio state tax Form IT-1040.
Work in Ohio, Live Somewhere Else
If you lived outside of Ohio all year and your registered permanent residence is outside of Ohio, or you were in Ohio for fewer than 182 days and
Nonresidents must file an income tax return for any income earned in Ohio. Wages, earnings from property sales, income from sole proprietorship and lottery winnings are all considered income in Ohio and must be declared.
If you live in a state that borders Ohio and your sole source of income comes from Ohio wages, then you may not be required to file to a nonresident return. If you do have to file a return as a nonresident, make sure to fill out Schedule D, which you can find on page four of the Ohio state income tax Form IT-1040. By filling out Schedule D, you can separate income that you did not earn in Ohio so that you are only taxed on those. The state you live in may require you to file some sort of paperwork so that you can receive a credit for any taxes you paid to Ohio. Make sure to check with your state’s taxing authority in order to avoid dual taxation on income earned in Ohio.
You Have to Pay Taxes on Property You Sold in Ohio
For instructions on how to declare income made from the sale of property in Ohio by nonresidents, see the section above, “Work in Ohio, Live Somewhere Else.” You will also find more info on the Ohio Department of Taxation site.