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Ohio Income Tax
Income taxes should be turned in by April 15th.
Some cities have local or municipal income taxes. Forms can be found on the Ohio tax site. Along with local and state income tax there is a School District tax placed on Ohio taxpayers. Rates vary depending on district. This tax is generally withheld by employers but requires taxpayers who live in school districts that collect this tax to file Form SD 100.
Ohio Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Ohio.
Consider using TurboTax to E-File your Ohio taxes.
Ohio Residents
If you lived in Ohio for the entire year, and only left on a temporary basis, you are an Ohio resident. If you had Ohio taxes withheld, your gross income was more than $11500 (if filing single) or $13100 (if filing as married couple), or you had schedule A adjustments, you need to file an Ohio tax return. You will not have to file an Ohio tax return if your only income source is retirement income that is eligible for the retirement income credit, and the size of that credit is more than your retirement income. If you need to file a tax return with Ohio as a resident you will need to use Ohio Form IT-1040.
Related Tax Forms
- Form IT 1040 - Ohio Individual Income Tax Return (Long)
- Form IT 1040EZ - Ohio Individual Income Tax Return (Short)
Part-Year Ohio Residents
If you moved in or out of Ohio in the previous tax year, you are a part-year resident of Ohio. If you left Ohio only temporarily you are still a full-year resident of Ohio. If you are a part-year resident of Ohio, you will need to file a return on all income earned from Ohio sources. To file a part-year resident return you will need to use Schedule D, which can be found on page 4 of Ohio Form IT-1040. Schedule D will allow you to take out income not derived from Ohio sources so that you are only taxed on income from Ohio sources.
Related Tax Forms
- Form IT 1040 - Ohio Individual Income Tax Return (Long)
Ohio Residents who work in another state
If you lived in Ohio for the entire year, and only left on a temporary basis, you are an Ohio resident. If you have Ohio taxes withheld from your income, your gross income was more than $11500 (if filing single) or $13100 (if filing as married couple), or if you have schedule A adjustments you need to file an Ohio tax return. If you need to file an Ohio tax return and you worked in another state, you will need to use Schedule C to be given a credit for all taxes that you were required to pay to other states. Schedule C can be found on page #4 of Form IT-1040.
Related Tax Forms
- Form IT 1040 - Ohio Individual Income Tax Return (Long)
Non-Residents who work in Ohio
If you had a house the entire year outside of Ohio that was your permanent residence, you spent less than 182 days in Ohio, and you file the affidavit of non-Ohio domicile you are a nonresident of Ohio. If you are a nonresident of Ohio you must file a return on all income derived from Ohio. Sources of Ohio income include wages, lottery winnings, income from Ohio property, and income from a sole proprietorship in Ohio.
The only exception to the above is if you are a nonresident of a state bordering Ohio and your only Ohio sourced income is from wages.
If you are a nonresident of Ohio that needs to file a return you will use Schedule D (on page 4 of Ohio Form IT-1040). Schedule D will allow you to take out income not derived from Ohio sources so that you are only taxed on income from Ohio sources. You may also need to file a form with your home state to get credit for taxes paid to Ohio. This will be necessary to avoid dual taxation on Ohio sourced income.
Related Tax Forms
- Form IT 1040 - Ohio Individual Income Tax Return (Long)
Non-Residents who sold property in Ohio
If your permanent residence was outside of Ohio for the entire year, you spent less than 182 days in Ohio, and you filed the affidavit of non-Ohio domicile you are a nonresident of Ohio. If you are a nonresident of Ohio, you must file a return on all income derived from Ohio. Sources of Ohio income include wages, lottery winnings, income from Ohio property, and income from a sole proprietorship located in Ohio.
If you are a nonresident of Ohio that needs to file a return, you should use Schedule D (on page 4 of Ohio Form IT-1040). Schedule D will allow you to take out income that didn't derive from Ohio sources, so that you are only taxed on income from Ohio sources. You may also need to file a form with your home state to get credit for taxes paid to Ohio. This will be necessary to avoid dual taxation on Ohio sourced income.
Related Tax Forms
- Form IT 1040 - Ohio Individual Income Tax Return (Long)
Ohio State Tax Forms
- Form SD100 - School District Income Tax Return
- Form IT 1040 - Ohio Individual Income Tax Return (Long)
- Form IT 1040EZ - Ohio Individual Income Tax Return (Short)
Relevant Links
- State of Ohio Tax Website - Official Site
- State of Ohio E-File Service - Offered by Ohio's Official Website
- Additional Tax Forms - A Comprehensive Collection of Ohio Tax Forms
Ohio Mailing Address
Wondering where to mail your Ohio taxes? Here's the address:For Form 1040:
No Payment and IT40P Enclosed:
Ohio Department of Taxation-P.O. Box 2679-Columbus, OH 43270-2679
Payment and IT40P Enclosed:
Ohio Department of Taxation-P.O. Box 2057-Columbus, OH 43270-2057
For Form 1040 EZ:
No Payment and IT40P Enclosed:
Ohio Department of Taxation-P.O. Box 182294-Columbus, OH 43218-2294
Payment and IT40P Enclosed:
Ohio Department of Taxation-P.O. Box 182850-Columbus, OH 43218-2850
Ohio Sales Tax
Ohio has a state sales tax of 5.5%. Certain counties and localities have additional sales tax. The local sales rates on the tax vary.
