Do you have to file an Ohio state income tax return?

Answer 1

Who Must File an Ohio Income Tax Return?

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 (Note: See "Exception," below);

 Ohio lottery 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.

Exception. A full-year nonresident living in a border state does not

have to file if the nonresident's only Ohio-sourced income is wages

received from an unrelated employer.

You do not have to file an Ohio return if . . .

 you are single, 65 or older AND your federal adjusted gross

income is less than or equal to $11,500 AND you have no

Schedule A adjustments.

 you are married, filing jointly, 65 or older AND your federal

adjusted gross income is less than or equal to $13,000 AND

you have no Schedule A adjustments.

 your only source of income is retirement income that is eligible

for the retirement income credit (line 48) AND the credit

is the same or larger than your tax before credits (line 6).

 your exemption amount (line 4) is the same as or more than

your Ohio adjusted gross income (line 3).

Remember that Ohio also has a variety of local income taxes and school district taxes. You may also have to file returns for those in addition to your state return.