Download or print the 2022 Ohio Income Tax Instructions (Income Tax Instruction Booklet) for FREE from the Ohio Department of Taxation.
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2022 Income Tax Instructions
2021 Income Tax Instructions
2020 Income Tax Instructions
2019 Income Tax Instructions
2018 Income Tax Instructions
2017 Income Tax Instructions
2016 Income Tax Instructions
2015 Income Tax Instructions
• INSTRUCTIONS ONLY • NO RETURNS •
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hio
2022
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Instructions for Filing Original and Amended:
• Individual Income Tax (IT 1040)
• School District Income Tax (SD 100)
hio
Department of
Taxation
tax. hio.gov
2
2022 Ohio IT 1040 / SD 100
Table of Contents
H
A
Amended returns..................................... 8
B
Business credits...............................21-23
Business income
Business income deduction (IT BUS).... 19
Definitions and examples................... 10
I
Individual credits...............................20-21
Income statements (W-2, 1099).......38-39
Interest............................................15, 47
IT 1040
Completing the top portion................. 13
General information........................... 11
Line instructions............................14-15
Income tax rates and tables..........31-37
Net operating loss (IT NOL)................... 50
Nonresident credit (IT NRC).............23-26
Nonresident statement (IT NRS)..... 13, 49
P
Payment options...................................... 6
R
Refund status..........................................2
Residency.............................................. 11
Resident credit (IT RC).......................... 26
Residency credits.................................. 22
Retirement income credit...................... 20
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C
Highlights for 2022.................................. 5
N
College savings (Ohio 529 plan)
Instructions........................................18
Worksheet..........................................28
D
Deceased taxpayers................................ 7
Direct deposit options.............. Back cover
Donations........................................12, 15
E
Earned income credit............................ 21
Electronic filing options............ Back cover
Estimated tax payments for 2023............ 7
Exemptions............................................14
F
Filing extensions................................ 7, 13
Filing requirements.......................... 11, 46
G
General information................................. 7
J
Joint filing credit..................................... 20
L
Lump sum credits
Instructions........................................20
Worksheets........................................29
M
Mailing addresses................................... 6
Medical & health care expenses
Instructions........................................18
Worksheet..........................................27
Military..........................................9, 17-18
Modified adjusted gross income.............. 7
S
Schedule of Adjustments..................15-19
Schedule of Credits..........................20-23
School district numbers....................40-45
SD 100
Completing the top portion................13
General information........................... 46
Line instructions................................. 47
School district tax rates.................40-45
Senior citizen credit......................... 20, 47
Social Security income.......................... 16
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Use (sales) tax
Instructions........................................ 14
Worksheet..........................................31
These instructions contain law references for specific line items and requirements. To review Ohio income and school district
income tax law, see codes.ohio.gov/orc/5747 and codes.ohio.gov/orc/5748, respectively.
Check Your Refund Status Anytime, Anywhere!
¬ 24-Hour Hotline - 1-800-282-1784
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¬ Online at tax.ohio.gov/refund
¬ Mobile App - Search "Ohio Taxes" on your device's app store.
Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us
with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social
Security number in order to administer this tax.
3
2022 Ohio IT 1040 / SD 100
Taxpayer A-sistance
Need Help? – To help answer your questions and ensure that your tax returns are filed accurately, the Department of Taxation
provides the following resources at tax.ohio.gov:
Forms – Find all individual and school district income tax forms (including related schedules and worksheets). Many forms have
fill-in versions that you can complete online, print, and then submit to the Department. You can also request tax forms anytime
by calling 1-800-282-1782.
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FAQs – Review answers to common questions on topics such as business income and residency issues.
Online Services – File your state and school district income tax returns for free. There are also several self-service options
such as making payments, viewing transcripts, and accessing your 1099-G and 1099-INT statements from the Department.
Online Notice Response Service – Securely submit documents online in response to most notices or requests for additional information sent by the Department.
Guest Payment Service – Make individual and school district income tax payments electronically without having to register
for an Online Services account.
Information Releases – Research detailed explanations and legal analyses of certain tax topics such as residency and tax
issues facing military servicemembers and their civilian spouses.
The Finder – Look up your address to determine if you live in a taxing school district as well as the tax rate and four-digit
school district number.
Ohio Virtual Tax Academy – View webinars designed and presented by Department staff on Ohio's state taxes.
Tax Alerts – Sign up to receive tax updates and reminders from the Department via email.
Contact Us - If you cannot find the answer using the website, you may contact the Department using any of the following
methods:
Email – Visit tax.ohio.gov/emailus to access a
secure email form. Complete all required fields
before submitting your question.
Write – Contact the Department by mail at:
Call – You may call to speak with an examiner
at 1-800-282-1780* during the Department's
normal business hours (8:00 a.m. to 5:00 p.m.,
Monday through Friday excluding holidays).
Ohio Department of Taxation
P.O. Box 182847
Columbus, OH 43218-2847
*Persons who use text telephones (TTYs) or adaptive telephone equipment only: Contact the Ohio Relay Service at 7-1-1 or
1-800-750-0750 and give the communication a-sistant the Ohio Department of Taxation phone number that you wish to contact.
S
Additional Resources
Volunteer Income Tax A-sistance Program (VITA) and Tax Counseling for the Elderly (TCE): These programs help
persons with disabilities as well as elderly, low-income and limited English-speaking taxpayers complete their state and
federal returns. For locations in your area, call 1-800-906-9887, or visit their website:
http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers
AARP: Trained and certified AARP tax aide volunteer counselors a-sist low- to middle-income taxpayers, with special
attention to those age 50 and older. For more information, call 1-888-227-7669 or visit their website:
http://www.aarp.org/money/taxes/aarp_taxaide/
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2022 Ohio IT 1040 / SD 100
Our Mission
To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law.
A Message From the Ohio Tax Commissioner
Dear Ohio Taxpayers,
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Thank you to all Ohioans for taking the time to prepare and file the 2022 Ohio income tax return.
You will find some changes this year to Ohio’s income tax filing system. This instruction booklet will explain those changes and
how best to fill out your return.
Please note some of the changes to Ohio’s income tax for tax year 2022:
•
•
•
All tax brackets have been adjusted for inflation. As a result, taxpayers with taxable income of $26,050 or less will pay no
income tax.
A new addition and credit are applicable to investors in a pass-through entity that files the IT 4738.
A new, nonrefundable credit is available for employing certain persons enrolled in a certified vocational training program.
If you aren’t already filing your tax return electronically, please consider joining the 93 percent of taxpayers who do so. It’s more
accurate, more secure, and the quickest way to get a refund. Remember, you can file your Ohio tax return online and for free
with our I-File system.
Please keep in mind the deadline for filing both your Ohio and federal tax return is April 18, 2023. And as a reminder, a request
for a filing extension does not extend your payment due date.
If you have any questions or need a-sistance with your return, you can contact our Taxpayer A-sistance line at 1-800-2821780, or click on ‘Contact Us’ at tax.ohio.gov.
Best wishes,
S
Jeff McClain
Ohio Tax Commissioner
IMPORTANT: The printed version of these instructions are accurate as of December 12, 2022. Any changes made after this date will be
listed below in the online version of the instructions at tax.ohio.gov/forms.
5
2022 Ohio IT 1040 / SD 100
Highlights for 2022
Schedules of Withholding. Paper filers must complete the
Schedule of Ohio Withholding (and Schedule of School District
Withholding) listing each income statement reporting Ohio (or school
district) tax withheld. See pages 14 and 47 for more information.
Modified Adjusted Gross Income. Beginning with tax year 2019,
your exemption amount, certain credits, and the school district
income tax bases are determined using "modified adjusted gross
income" or "modified adjusted gross income less exemptions." See
the instructions on page 7.
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New Ohio Income Tax Tables. For tax year 2022, individuals with
Ohio taxable nonbusiness income of $26,050 or less are not subject
to Ohio income tax. Also, the tax brackets have been indexed for
inflation per Ohio Revised Code section 5747.02(A)(5). See pages
31-37.
New Pass-Through Entity Related Addition and Credit. A new
addition and credit are applicable to investors in a pass-through
entity that files the IT 4738. See pages 15 and 23.
New Vocational Job Credit. A new nonrefundable credit is
available for individuals who employ eligible employees in a work
based learning experience, internship, or cooperative education
program and were issued a credit certificate from the Ohio
Department of Education. See the instructions on page 21.
Guest Payment Service. The Department now has an option to
make Ohio income tax payments without registering for an account.
For more information, see tax.ohio.gov/Pay.
Electronic Estimated Payments. Estimated payments can be
submitted with your electronically filed Ohio IT 1040 and/or SD
100 through a participating third-party tax preparation product.
Payments may be future-dated but must be scheduled by the 4th
quarter estimated payment due date.
Electronic 1099-G. Your 1099-G is available to view and print using
Online Services at tax.ohio.gov/File. You can elect to receive your
1099-G electronically.
Common Filing Tips for Paper Filers
Write legibly using black ink and UPPERCASE letters.
Double-check your demographic information.
• Verify your name(s) and SSN(s) are correct.
• Verify your current address. If you are due a refund, it will be
mailed to this address.
Verify the forms and vouchers are for the correct tax year.
• The Department releases new forms and vouchers each tax
year. Do not change the year on the form or voucher. If you
do this, processing of your form or voucher may be delayed.
Do not write on software-generated returns.
• If you print a software-generated return from a tax preparation
program and later need to change information on the return,
do not write in the changes. Use the software to make the
necessary changes and reprint the return.
• The Department’s system will not pick up handwritten changes
on returns generated by tax preparation software.
Use the proper payment voucher.
• Use the Ohio IT 40P to pay your Ohio income tax, and the
Ohio SD 40P to pay your school district tax due.
• If you are amending your return(s), use the Ohio IT 40XP to
pay your Ohio income tax, and the Ohio SD 40XP to pay your
school district tax due.
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Do not staple, paper clip, or otherwise attach your return
together.
• This will allow the Department to process your return as
quickly as possible. We will ensure your return information
stays grouped together.
Round all figures to the nearest dollar.
● To round, drop any cents less than 50 cents and increase
amounts 50 cents or above to the next dollar.
Include all necessary schedules and worksheets.
• If you have an amount on line 2a and/or 2b of your IT 1040,
include the Ohio Schedule of Adjustments.
• If you have an amount on line 9 and/or 16 of your IT 1040,
include the Ohio Schedule of Credits and any appropriate
worksheets.
• If you have an amount on line 11 of your Ohio Schedule of
Adjustments, include the Ohio Schedule IT BUS.
• If you have dependents, include Ohio Schedule of Dependents.
• Ensure your return is placed in the proper order:
1) Ohio IT 1040 (pages 1 and 2)
2) Ohio Schedule of Adjustments
3) Ohio Schedule IT BUS
4) Ohio Schedule of Credits
5) Ohio Schedule of Dependents
6) Ohio Schedule of Withholding
7) Worksheets and attachments
8) Wage and income statements
Include verification for your withholding and credits.
• If you have an amount on line 14 of your IT 1040 and/or an
amount on line 7 of your SD 100, include the Schedule of Ohio
Withholding and/or Schedule of School District Withholding
as well as copies of your wage and income statements.
• If you are claiming any refundable and/or nonrefundable business credits on your Ohio Schedule of Credits, include copies
of the required certificates and/or Ohio K-1s.
Do not include any banking information with your return.
• Direct deposit of individual income and school district income
tax refunds is not available to paper filers.
When filing both Ohio and school district income tax returns,
send each return in its own envelope.
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2022 Ohio IT 1040 / SD 100
Payment Options and Mailing Addresses
Generally, Ohio income and school district
income tax is due by April 18, 2023. There
are several options for paying these taxes.
Payments for Ohio and school district
income taxes must be made separately.
What information do I need when using
this payment method?
Please have the following information
available:
● The Ohio jurisdiction code: 6446;
● Your SSN and your spouse’s SSN (if filing jointly);
● The tax year of your payment;
● The payment amount;
● Your credit or debit card number and
expiration date; AND
● The school district number (if making a
school district income tax payment).
What if there’s a problem with my
payment?
Call ACI Payments at 1-800-487-4567.
Paper Check or Money Order
Any filer can pay by check or money order.
If you use a money order, keep a copy for
your records. You will be charged a $50 fee
for writing a bad check.
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The Department is not authorized to
set up payment plans. You may submit
partial payments toward any outstanding
tax, interest, or penalty. However, such
payments will not stop the Department's
billing process or collection attempts by the
Ohio Attorney General's Office.
ACI Payments charges a service fee of 2.65%
of your payment or $1, whichever is greater.
Ohio does not receive any of this fee.
The payment will appear on your credit card
statement as two separate entries – one for
the payment and another for the service fee.
Electronic Check
Any filer can pay by electronic check via
the Department's Online Services or Guest
Payment service, both available at tax.ohio.
gov/Pay.
Note: If you are filing in Ohio for the first
time, you may not be eligible to use the
Department's Online Services or Guest
Payment service to pay your Ohio income
taxes.
Additionally, electronic filers can follow their
filing software's payment prompts at the time
they file their returns.
An electronic check withdraws funds directly
from your checking or savings account.
There is no fee for using this payment
method. Generally, your payment will be
withdrawn within 24 hours of the date you
choose for payment. You must ensure that
the funds are in your account and available
on the date you choose for payment. The
payment will show on your bank statement
as “STATE OF OHIO”.
How do I make a debit or credit card
payment by phone?
When you call ACI Payments:
● First, when prompted, enter “2”.
● Second, when prompted, enter “6446#”.
● Third, verify the information. If correct,
enter “1”.
● Fourth, when prompted, enter “1” if making an income tax payment, or “2” if
making a school district income tax
payment.
Ohio IT 1040: Make your check or money
order payable to “Ohio Treasurer of State.”
Include the tax year, form name, and
the last four digits of your SSN on the
“Memo” line. Include the appropriate
voucher:
● IT 40P for original returns; OR
● IT 40XP for amended returns.
SD 100: Make your check or money order
payable to “School District Income Tax.”
Include the tax year, form name, the last
four digits of your SSN, and the school
district number on the "Memo" line.
Include the appropriate voucher:
● SD 40P for original returns; OR
● SD 40XP for amended returns.
All payment vouchers are available at tax.
ohio.gov/forms.
You will then be prompted to enter your
payment information.
Where Should I Mail My Return and/or Payment?
If Submitting Ohio Form:
Mail To:
IT 1040 without payment
Ohio Department of Taxation
P.O. Box 2679
Columbus, OH 43270-2679
IT 1040 with payment (include Ohio IT 40P / IT 40XP)
Ohio Department of Taxation
P.O. Box 2057
Columbus, OH 43270-2057
SD 100 without payment
Ohio Department of Taxation
P.O. Box 182197
Columbus, OH 43218-2197
Any filer can pay using a debit or credit card
(Discover, Visa, MasterCard, or American
Express). These payments can be made
via tax.ohio.gov/Pay or www.acipayonline.com. You can also pay over the phone
by calling 1-800-272-9829. You cannot
future-date a debit or credit card payment.
SD 100 with payment (include SD 40P / SD 40XP)
Ohio Department of Taxation
P.O. Box 182389
Columbus, OH 43218-2389
IT 40P / IT 40XP
Ohio Department of Taxation
P.O. Box 182131
Columbus, OH 43218-2131
Note: ACI Payments, Inc. processes all
debit and credit card payments.
SD 40P / SD 40XP
Ohio Department of Taxation
P.O. Box 182389
Columbus, OH 43218-2389
You can delay payment until the payment
deadline of April 18, 2023. You can also pay
your quarterly 2023 Ohio individual and/or
school district estimated income tax with
this method.
Important: Future-dated payments can
only be modified through the Department's
Online Services at tax.ohio.gov/File.
S
Debit or Credit Card
If Only Submitting Payment With Voucher:
Mail To:
7
2022 Ohio IT 1040 / SD 100
General Information for the Ohio IT 1040 and SD 100
When Are My Ohio Returns Due?
Most taxpayers must file their Ohio IT 1040
and SD 100 (if applicable) by April 18, 2023.
You must file your return by this date even
if you are unable to pay the tax due. For an
exception for certain military servicemembers, see page 9.
You may check the box above your tax
preparer's name on page 2 of the return to
authorize your preparer to:
● Contact the Department about the status
of your return, payments, or refund;
● Provide the Department with information
missing from your return; AND
● Respond to inquiries or notices from the
Department related to the return.
What Is Modified Adjusted Gross Income?
Modified adjusted gross income is your Ohio
adjusted gross income (Ohio IT 1040, line 3)
plus your business income deduction (Ohio
Schedule of Adjustments, line 11). If you did
not take a business income deduction, your
modified adjusted gross income matches
your Ohio adjusted gross income.
You will need to know your modified adjusted
gross income to determine your personal
exemption amount and if you qualify for any
of the following credits:
● Retirement income credit;
● Lump sum retirement credit;
● Senior citizen credit;
● Lump sum distribution credit;
● Child care and dependent care credit;
● Exemption credit; AND
● Joint filing credit.
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Filing extensions: Ohio does not have an
extension request form, but honors the IRS
extension. If you filed an IRS extension, your
due date for filing your Ohio IT 1040 and SD
100 is October 16, 2023. Include a copy of
your IRS extension or IRS acknowledgment,
and/or your extension confirmation number.
Can My Tax Preparer Contact the
Department About My Tax Return?
An extension of time to file does not extend the time for payment of the tax due.
You must make extension payments by April
18, 2023 on the Ohio IT 40P and/or SD 40P.
Interest will accrue on any tax not paid by
April 18, 2023, and penalties may also apply.
See R.C. 5747.08(G) and Ohio Adm. Code
5703-7-05.
What Tax Records Do I Need to Keep?
Keep a copy of your:
● Income tax returns and schedules;
● Wage and income statements;
● Supporting documentation;
● Payment records;
for at least four years from the later of the
filing due date or the date you filed the return. You must be able to support all items
listed on your return. See R.C. 5747.17.
How Should I Complete My Income Tax
Returns?
● Only use black ink.
● Round numbers to the nearest dollar.
● Print numbers and letters (UPPER
CASE only) inside the boxes as shown:
123
ANY
ST R EET
When Will I Receive my Refund?
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Most taxpayers who file their returns
electronically and request direct deposit
will receive their refunds in approximately
15 business days. Paper returns will take
approximately 8 to 10 weeks to process.
What Information Must a Preparer
Provide?
A tax return preparer must provide his/her
printed name and Preparer Tax Identification Number (PTIN) on all returns. The
PTIN serves as the preparer's signature.
The preparer should not otherwise sign
the return.
See R.C. 5703.263(C) and 5747.08(F).
You may also complete form TBOR 1, Declaration of Tax Representative available at
tax.ohio.gov/forms. This form authorizes
a tax representative to represent you in any
matter before the Department.
See R.C. 5747.08(J).
Should I Make Estimated Tax Payments
for Tax Year 2023?
If your income is subject to Ohio withholding,
you generally do not need to make estimated
payments. You should make estimated payments for tax year 2023 if your estimated
Ohio tax liability (total tax minus total credits)
less Ohio withholding is more than $500.
Estimated payments are made quarterly according to the following schedule:
1st quarter - April 18, 2023
2nd quarter - June 15, 2023
3rd quarter - Sept. 15, 2023
4th quarter - Jan. 16, 2024
Use the Ohio IT 1040ES vouchers to make
estimated Ohio income tax payments. Use
the Ohio SD 100ES vouchers to make estimated Ohio school district tax payments.
You can determine your estimated payments using the worksheet included with the
vouchers. Joint filers should determine their
combined estimated Ohio tax liability and
make joint estimated payments.
Note: Instead of making estimated payments, you can increase your Ohio withholding by filing a revised Ohio IT 4 with
your employer. Also, special rules regarding
estimated payments apply to certain taxpayers with farming and/or fishing income. See
Adm. Code 5703-7-04.
If you do not make the required estimated
payments, you may be subject to an interest
penalty for underpayment of estimated taxes.
See form IT/SD 2210.
For more information, see the "Income - Estimated Income/School District Taxes and the
2210 Interest Penalty" topic at tax.ohio.gov/
FAQ. See also R.C. 5747.09.
Additionally, if you live in an earned income
tax base school district, your taxable income
is limited to only earned income included in
your modified adjusted gross income.
Use the worksheet on page 31 to calculate
your modified adjusted gross income.
See R.C. 5747.01(II).
What if a Taxpayer Is Deceased?
The taxpayer's representative, such as an
executor or administrator, must file the deceased taxpayer's return by:
● Checking the "Deceased" box after the
applicable SSN;
● Selecting the filing status from the federal
income tax return; AND
● Signing the return on behalf of the deceased.
If the taxpayer is due a refund, the check
will be issued in the taxpayer's name. The
taxpayer's representative can present proof
that she or he is the executor or administrator
to the bank when cashing the check.
If the taxpayer's representative needs the
check reissued to include his or her name,
see the "Income - General" topic at tax.ohio.
gov/FAQ for instructions.
See R.C. 5747.08(A).
What if I Move After Filing My Return?
If you move after filing your return, notify the
Department of your new address as soon
as possible. You should also notify the post
office at moversguide.usps.com.
2022 Ohio IT 1040 / SD 100
8
Amending Your Ohio IT 1040 and SD 100
You can file an amended Ohio IT 1040 or
SD 100 to report changes to your originally
filed return(s). An amended return can result in either a tax due or a refund based on
the changes. Under certain circumstances,
an amended return may be required.
Net Operating Loss: To claim a federal NOL
carryback, check both boxes at the top of
the return(s) and include a completed Ohio
Schedule IT NOL. See the instructions for the
Ohio Schedule IT NOL on page 50.
Your amended Ohio IT 1040
and/or SD 100 must be filed
no later than 90 days after the
IRS completes its review of
CAUTION
your federal return, even after
the four-year period has passed. Failure
to file the return within the 90-day period
may result in an a-sessment or a denial
of your refund claim.
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To amend the Ohio IT 1040 or SD 100,
you should file a new return, reflecting all
proposed changes, and indicate that it is
amended by checking the box at the top
of page 1. You must include the IT RE with
your amended IT 1040 and/or the SD RE
with your amended SD 100. Use your current mailing address on the amended return. Allow at least 120 days from the date
of receipt to process your amended return.
For more information, see the "Income Amended Returns" topic at tax.ohio.gov/
FAQ.
● Residency status: Any document supporting your residency change including
property records (mortgage statements,
lease agreements, etc.), driver's licenses
or state IDs, voter registration, resident
state tax returns, armed services records
and utility bills.
● Payments/credits: Copies of your income
statements (W-2, 1099, etc.), Ohio IT K-1,
or credit certificates;
● Nonresident credit: Ohio form IT NRC.
See R.C. 5747.11.
Reporting Additional Tax Due
When Not to Amend Your Return
You should amend your return to report additional income, or reduce a previously claimed
credit or deduction. Such changes may result
in additional tax due. Include payment with
your amended return using an IT 40XP and/
or SD 40XP payment voucher.
Some common mistakes may not require an
amended return. Some examples include:
● Math errors;
● Missing pages or schedules;
● Demographic errors;
● Missing income statements (W-2, 1099,
K-1) or credit certificates;
● Unclaimed payments or withholding.
If the IRS makes changes to your federal return, either based on an audit or an amended
return, and those changes affect your Ohio
return(s), you are required to file an amended
IT 1040 and/or SD 100. The IRS notifies the
Department of these changes.
In these situations, the Department will either make the corrections or contact you to
request documentation.
Requesting a Refund
S
You may amend your return to request an
additional credit, deduction or payment. Such
changes may result in a refund. Generally,
you have four years from the date of the
payment to request a refund. You must include documentation to support the changes
reported on your amended return. Some
common required documentation includes:
● Business Income: Page 1 of your federal
return, the federal schedules reporting
your business income, and IT K-1 forms;
● Social security, disability, survivorship, and
retirement benefits: Copies of 1099(s),
page 1 of your federal return, and the
retirement plan paying the benefits;
Changes to Your Federal Return
Do not file your amended Ohio return(s)
until the IRS has finalized the changes to
your federal return. Once they are finalized,
include a copy of all of the following:
● Your federal 1040X;
● The IRS acceptance letter; AND
● The refund check issued to you by the
IRS, if applicable.
Note: Instead of providing these documents,
you may be able to submit a copy of the
IRS Tax Account Transcript reflecting your
updated federal return information.
If there is a change in your filing status and/
or dependents, it must be reflected on your
amended Ohio return(s). Additionally, for
changes to dependents, complete an updated Ohio Schedule of Dependents.
See R.C. 5747.10.
Changes to Your Resident Credit
You must file an Ohio amended return based
on changes made by another state if all of
the following are true:
● You claimed a resident credit on your Ohio
IT 1040;
● You filed income tax returns in other states;
● The Ohio resident credit claimed was
based on either the taxes due or the taxes
paid to the other states;
● The other states made changes to the
returns; AND
● The changes will affect your Ohio resident
credit calculation.
Your income taxes paid to other states
may change after the four-year period has
passed. If the taxes paid would otherwise
qualify for the Ohio resident credit, you have
an additional 90 days after the changes
have been finalized by the state(s) to file an
amended return and request any refund that
results from the changes.
Once the changes are finalized, please include a copy of all of the following:
● A revised Ohio form IT RC;
● The other state return(s) or correction
notice(s); AND
● Proof of payment to the other state(s).
See R.C. 5747.05(B)(3).
2022 Ohio IT 1040 / SD 100
9
Ohio Income Tax for Military Servicemembers and Their Civilian Spouses
Residency. A military servicemember is a
resident of their "state of legal residence."
This is generally the same as the servicemember's "home of record" unless it is subsequently changed. The servicemember's
state of legal residence does not change
based on military orders.
the deductions available under Ohio law.
However, the Department recommends
that such taxpayers file an Ohio IT 1040
or IT 10 to avoid delinquency billings. For
more information on who must file an Ohio
income tax return, see page 11.
earned by a nonresident servicemember
● Line 28 - Deduction for uniformed services
retirement income
● Line 29 - Deduction for military injury relief
fund grants and veteran's disability severance payments
● Line 30 - Deduction for certain reimbursements and benefits received for service in
the Ohio National Guard
Extensions to File/Pay. Generally, Ohio
recognizes any extensions granted by the
IRS. Certain military servicemembers will
have the same extensions to file their Ohio
returns and pay any Ohio tax due. These
servicemembers do not owe interest, penalties, or the interest penalty in connection with this extension period. See R.C.
5747.026 for more information.
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A servicemember's civilian spouse will also
retain their original state of legal residence
if the servicemember and spouse have
the same state of legal residence and the
spouse is accompanying the servicemember as part of military orders. Additionally, a
civilian spouse can elect to have the same
state of legal residence as the servicemember.
● Line 27 - Deduction for military pay
Deductions. Ohio provides five deductions
to military servicemembers. Only income
included in the taxpayer's federal adjusted
gross income is eligible for these deductions. For example, Ohio Veterans Bonus
payments are not included in federal adjusted gross income and thus are not deductible. The following deductions are in the
"Uniformed Services" section of the Ohio
Schedule of Adjustments:
● Line 26 - Deduction for military pay and
allowances for certain active duty servicemembers stationed outside Ohio
Additionally, a servicemember's nonresident civilian spouse can deduct, on line 27,
compensation earned in Ohio, when the
servicemember and spouse have the same
state of residence and are present in Ohio
due to military orders.
See pages 17-18 for specific instructions on
each of these deductions.
Taxability. The charts below summarize
the taxability of income for military servicemembers and their civilian spouses.
Withholding. A servicemember who qualifies for the deduction on line 26 or a civilian spouse who qualifies for the deduction
on line 27 can complete form IT 4 to avoid
Ohio withholding on income not subject to
tax. Such taxpayers should check the appropriate box in Section III of the IT 4 and
provide the form to their employers.
School District Income Tax. Military servicemembers and their civilian spouses
may be liable for school district income tax
if they are Ohio residents, even if they are
not present in Ohio due to military orders.
To determine if you are liable for school district income tax, see page 46.
Filing. Certain military service members
may not have a filing requirement due to
Taxability of a Military Servicemember's Income in Ohio
1)
If the servicemember
is a:
2)
And the income is
earned:
3)
4)
Resident of Ohio
In Ohio
Nonresident of Ohio
Outside of Ohio
And the source of
the income is:
Military
Service
NonMilitary
Then the income is:
Taxed in
Ohio
Taxed in
Ohio
Military
Service
NonMilitary
In Ohio
Military
Service
Deductible on Eligible for Deductible on
Sch. of Adj., the Resident Sch. of Adj.,
line 27
line 26
Credit
Outside of Ohio
NonMilitary
NonMilitary
Military
Service
Taxed in
Ohio
Deductible on Eligible for the
Sch. of Adj.,
Nonresident
line 27
Credit
Taxability of a Servicemember's Civilian Spouse's Income in Ohio
1)
If the spouse is a:
Resident of Ohio
Nonresident of Ohio
And the spouse and
servicemember:
3)
And the income is
earned:
In Ohio
Outside of Ohio
In Ohio
Outside of Ohio
In Ohio
Outside of Ohio
4)
Then the income is:
Taxed in
Ohio
Eligible for the
Resident Credit
Deductible on
Sch. of Adj.,
line 27
Eligible for the
Nonresident
Credit
Taxed in Ohio
Eligible for the
Nonresident Credit
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2)
N/A (Skip to #3)
The same state of legal residence
Different states of legal residence
For more information, see tax.ohio.gov/military, or Information Release IT 2008-02, "Ohio Taxable Income and Deductions for Servicemembers and Civilian Spouses." You can also email the Department at [email protected]
2022 Ohio IT 1040 / SD 100
10
Ohio Definitions and Examples of Business and Nonbusiness Income
How Is Business Income Treated on My
Ohio Return?
Generally, income recognized by a sole
proprietorship or pass-through entity is
business income. However, determining
if income is business income is highly
dependent upon the specific facts and
circumstances.
Mineral Rights Income: Cynthia allows
a company to extract minerals from her
residential property. She receives income
based on the company's usage of her land.
Since Cynthia is not engaged in a trade or
business related to this income, it is not
business income.
Pass-Through Income: Ellen owns 15% of
a pass-through entity. She reports $50,000
of ordinary income, $10,000 of bonus
depreciation, and $60,000 of guaranteed
payments on federal Schedule E. Since
Ellen owns less than 20% of the entity, the
guaranteed payments are nonbusiness
income. Thus, her net business income from
federal Schedule E is $40,000 (her ordinary
income less bonus depreciation).
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Taxpayers can deduct the first $250,000
($125,000 for married separate filers) of their
business income included in their federal
adjusted gross income. Also, any business
income not deducted is taxed at a flat 3%.
See the instructions for the Ohio Schedule
IT BUS on page 19.
activities of the business during the taxable
year in which the sale occurs or during any
of the five preceding taxable years.
Additionally, Ohio-related business income
earned by nonresidents is taxable to Ohio.
See the instructions for the IT NRC on page 23.
How Does Ohio Law Define Business
and Nonbusiness Income?
"Business income" is income, including gain/
loss, arising from any of the following:
● Transactions, activities, and sources in
the regular course of a trade or business
operation;
● Real, tangible, and intangible property
if the acquisition, rental, management,
and disposition of the property constitute
integral parts of the regular course of a
trade or business operation;
● A partial or complete liquidation of a business, including gain or loss from the sale
or other disposition of goodwill;
● Income from certain sales of equity or
ownership interests in a business; OR
● Compensation and guaranteed payments paid by a pass-through entity, or
a professional employer organization on
its behalf, to an investor who directly or
indirectly owns 20% or more of the entity.
"Nonbusiness income" is any income other
than business income.
See R.C. 5747.01(B), 5747.01(C) and
5733.40(A)(7).
How Do I Determine What Income Is
Business Income?
Business income can be determined by
using either test:
Transactional Test: Looks to the nature,
frequency and regularity of the transaction.
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Functional Test: Looks to if the property
was integral to the trade or business, or if
it generated business income in the past.
See Kemppel v. Zaino, 2001-Ohio-92.
Sale of an equity or ownership interest in a
business means the sale was treated as an a-set sale for federal income tax purposes
and/or the seller materially participated,
as described in 26 C.F.R. 1.469-5T, in the
What Are Some Examples of Business
Income vs. Nonbusiness Income?
Interest and Dividends: John reports
$1,500 of interest and dividend income on
federal Schedule B. $200 of his interest
income is from a pass-through entity that
primarily operates an investment business.
The remaining $1,300 is from personal,
nonbusiness sources. Thus, only $200 of
John’s interest is business income.
Capital Gains and Losses: Andrew recognizes a capital gain from the sale of a
tractor used to harvest wheat on his farm.
Since the tractor was integral to his farming
business, the capital gain is business
income.
Capital Gains and Losses: Paul reports
$8,000 of capital gain income on his
federal Schedule D. $2,000 of the capital
gains are from a pass-through entity that
primarily operates an investment business.
The remaining $6,000 is from personal,
nonbusiness sources. Thus, only $2,000 of
Paul’s capital gains are business income.
Rental Income and Losses: Debbie owns
a rental property. She actively advertises,
manages, and maintains the property.
Debbie is in the trade or business of property
rental. Therefore, her rental income is
business income.
Rental Income and Losses: Ryan
occupies a home on a golf course. The
golf course hosts a two-week tournament
every year. Ryan annually takes a vacation
to Florida and rents out his home during
the tournament. While the rental might be
considered regular, Ryan is not in the trade
or business of property rental. Therefore,
his rental income is not business income.
Guaranteed Payments: Stan owns 25% of
a pass-through entity. He reports a $60,000
guaranteed payment on federal Schedule
E. Because he owns at least 20% of the
entity, the guaranteed payment is business
income.
Wages/Compensation: Jim owns 80% of
an S corporation. Jim receives $200,000 of
wages from the S corporation, which are
reported on a W-2. Because he owns at
least 20% of the corporation, the wages are
reclassified as business income.
Trust Income: Brett sets up a trust, with
himself as the beneficiary, that invests in
multiple pass-through entities. Operating
income from these entities is distributed
to the trust, which further distributes the
income to Brett. Since the income was
business income to the entities, it retains its
character as business income as it passes
through to the trust and to Brett.
Trust Income: David sets up a trust, with
himself as the beneficiary, to hold his
personal investments. Although David uses
a trust, the usage of a trust does not create a
trade or business. Therefore, the investment
income is nonbusiness income to both the
trust and to David.
Royalty Income: Hannah works full-time
from her home writing children’s books.
Hannah has an agreement with a publisher
that pays her a royalty for each copy of her
book that is sold. Hannah is in the trade or
business of writing books. Therefore, her
royalty income is business income.
For more information, see the "Income – Business Income and the Business Income Deduction" topic at tax.ohio.gov/FAQ.
.
2022 Ohio IT 1040
11
General Information for the Ohio IT 1040
Who Must File an Ohio Income Tax
Return?
What Is my Ohio Residency Status?
How Do I Show I Am a Nonresident of
Ohio?
Resident: You are an Ohio resident for
income tax purposes if you are domiciled
in Ohio. Thus, under Ohio law, the terms
“domiciled” and “resident” mean the same
thing.
Any individual can challenge the presumption of Ohio residency by providing
documentation showing that they are a
nonresident. Ohio uses a contact period test
to determine the burden of proof needed to
show that an individual is a nonresident.
Generally, any individual with an abode
in Ohio is presumed to be a resident. The
abode can be either owned or rented.
Temporary absence from your Ohio abode,
no matter how long, does not change your
residency status. Thus, if you live in Ohio,
the presumption is that you are an Ohio
resident.
If you had fewer than 213 contact periods
in Ohio during the tax year, you must
provide enough documentation to show
that it is more likely than not that you were
a nonresident. If you had 213 or more
contact periods, you must provide clear and
convincing documentation that you were a
nonresident.
Example: Brent travels to Florida each
winter and returns to Ohio each spring.
However, he maintains his Ohio driver's
license, voter registration, etc. and has not
established permanent residence in Florida.
Therefore, he is a full-year resident of Ohio.
Alternatively, certain individuals can change
the presumption of Ohio residency to a
presumption of nonresidency by filing the
Ohio Nonresident Statement (form IT NRS).
For more information on this statement, see
pages 13 and 49.
Part-year resident: You are a part-year
resident of Ohio if you were a resident of
Ohio for a portion of the tax year and a
nonresident for the rest of the tax year.
Thus, you are a part-year resident if you
permanently moved into or out of Ohio
during the tax year.
See R.C. 5747.24(B), (C) and (D).
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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 Ohiosourced income include the following:
● Wages or other compensation earned in
Ohio (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;
● Income or gain from a pass-through entity
doing business in Ohio.
Ohio Residency
Exception: A full-year nonresident living in
Indiana, Kentucky, Michigan, Pennsylvania,
or West Virginia does not have to file if the
nonresident's only Ohio-sourced income is
wages.
Example: Charley lives in Kentucky but
commutes to Cincinnati every day to her
job. Charley's wages are not taxable in Ohio
even though they are earned here.
You do not have to file an Ohio income
tax return if:
● Your Ohio adjusted gross income (Ohio
IT 1040, 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; OR
● Your exemption amount (Ohio IT 1040,
line 4) is the same as or more than your
Ohio adjusted gross income (Ohio IT
1040, line 3).
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 $28,450, the Department
recommends that you file an Ohio IT
1040 or IT 10, even if you do not owe
any tax, to avoid delinquency billings.
S
Ohio IT 10: Certain taxpayers can file Ohio
form IT 10 instead of the Ohio IT 1040. The
four types of taxpayers described on form IT
10 are eligible to file the form if they:
● Do not have an Ohio individual income
or school district income tax liability; AND
● Are not requesting a refund.
Do not file the IT 10 if you file the IT 1040.
See R.C. 5747.08.
Part-year residents are entitled to the
nonresident credit for any income earned
while they were a resident of another state.
They are also eligible for the resident credit
on non-Ohio income earned while they were
an Ohio resident, if they were subject to, and
paid tax on, that income in another state.
Nonresident: You are a nonresident if you
were a resident of another state for the entire
tax year. Nonresidents who earn or receive
income within Ohio will be able to claim the
nonresident credit with respect to all items of
income not earned and not received in Ohio.
If you are currently a member of the
military and you have questions about your
residency status, see page 9.
For more information, see tax.ohio.gov/
residency, or Information Release IT 201801, "Residency Guidelines - Tax Imposed
on Resident and Nonresident Individuals
for Taxable Years 2018 and Forward." See
also R.C. 5747.01(I)(1) and Cunningham v.
Testa, 2015-Ohio-2744.
What Is a Contact Period?
You have a contact period in Ohio if all of
the following are true:
● You have an abode outside of Ohio;
● You are away overnight from your abode;
AND
● While away, you spend any portion of two
consecutive days in Ohio.
You do not have to spend the night in
Ohio. For example, if you spend portions of
Monday and Tuesday in Ohio, but stay in
a hotel in Kentucky on Monday night, you
would still have a contact period in Ohio.
You must spend consecutive days in Ohio to
have a contact period. For example, if you
spend portions of Monday and Wednesday
in Ohio, but not Tuesday, then you would not
have a contact period in Ohio.
See R.C. 5747.24(A).
12
2022 Ohio IT 1040
Donations that Apply to Ohio IT 1040
A donation will reduce the
amount of the refund that
you are due. If you decide to
donate, this decision is final.
CAUTION
You cannot change your
mind and later ask for your donations to
be refunded. If you do not want to donate,
do not enter an amount on Ohio IT 1040,
lines 26a-g.
!
Ohio Department of Veterans Services
Military Injury Relief Fund
P.O. Box 373
Sandusky, OH 44871
Wildlife Species and
Endangered Wildlife
The Division of Wildlife uses these funds to
establish habitat and protect open spaces
for wildlife. Past donations have helped to
restore populations of endangered species.
Your generous donation will continue to help
support Ohio's native wildlife – a natural
treasure!
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Because your tax return is confidential, the
Department cannot release your name to the
fund administrators, but the administrators
extend appreciation to those who donate.
Your donation may be tax-deductible on a
future federal income tax return.
If you do not have an overpayment on your
Ohio IT 1040, but you want to donate to
provide grants to such individuals, you may
do so by writing a check payable to "Ohio
Treasurer of State (ODVS)" and mailing it to:
See R.C. 5747.113. Br-ast and Cervical Cancer Project
Contributions made to the project are used
to provide free br-ast and cervical cancer
screening, diagnostic and outreach/case
management services to uninsured and
underinsured Ohio women. The project is
administered by the Ohio Department of
Health and is operated through 11 regional
agencies, which enroll women in the program and schedule them for services with
clinical providers in the agency's service
area.
If you do not have an overpayment on your
Ohio IT 1040, but you want to donate to
provide grants for free br-ast and cervical
cancer screening, you may do so by writing a check payable to "Ohio Treasurer of
State" or "Ohio Department of Health" and
mailing it to:
Ohio Department of Health
Attn: Br-ast & Cervical Cancer
P.O. Box 15278
Columbus, Ohio 43215-0278
In the description on the check, please write
"Breast and Cervical Cancer Donation."
Military Injury Relief Fund
S
The Military Injury Relief Fund provides
grants to individuals injured while in active
service as a member of the U.S. armed
forces and to individuals diagnosed with
post-traumatic stress disorder while serving,
or after having served, in Operation Iraqi
Freedom, Operation New Dawn or Operation Enduring Freedom.
Ohio History Fund
The Ohio History Fund is a 501(c)(3) nonprofit organization that allocates these funds
toward a matching grants program to support state and local history-related projects
throughout Ohio.
If you do not have an overpayment on
your Ohio IT 1040, but you want to donate
to provide grants to promote and protect
Ohio's rich history, you may do so by writing a check payable to "The Ohio History
Connection Income Tax Contribution Fund"
and mailing it to:
The Ohio History Connection
Attn: Business Office
800 E. 17th Avenue
Columbus, OH 43211-2474
Donations may also be made online at
www.ohiohistory.org.
State Nature Preserves and
Scenic Rivers
Contributions are used to protect Ohio's
state nature preserves, scenic rivers, rare
species and unique habitats. Your donations
play a critical role in caring for Ohio's most
exceptional forests, wetlands, prairies, rivers
and streams. Donations fund educational
outreach programs, research and monitoring
for rare species and construction of facilities
that improve public access.
If you do not have an overpayment on
your Ohio IT 1040, direct donations may
also be made by check or online. Please
visit the "Support Natural Areas" section
at naturepreserves.ohiodnr.gov for
information.
If you do not have an overpayment on your
Ohio IT 1040, but you want to donate to
provide grants to protect Ohio's natural
heritage, you may do so by writing a check
payable to the "Nongame and Endangered
Wildlife Special Account" and mailing it to:
Ohio Department of Natural Resources
Division of Wildlife
2045 Morse Road, Building G-1
Columbus, OH 43229-6693
To learn more, go to wildlife.ohiodnr.gov.
Wishes for Sick Children
Contributions are distributed by the Ohio
Department of Health to fund a program
administered by a nonprofit corporation that
grants the wishes of individuals who are
under the age of 18, Ohio residents, and
have been diagnosed with a life-threatening
medical condition.
If you do not have an overpayment on your
Ohio IT 1040, but you want to donate to
provide funds for Wishes for Sick Children,
you may do so by writing a check payable to
"Ohio Treasurer of State" or "Ohio Department of Health" and mailing it to:
Ohio Department of Health
Attn: Wishes for Sick Children
P.O. Box 15278
Columbus, OH 43215-0278
2022 Ohio IT 1040 / SD 100 / IT 10
13
Completing the Top Portion of Your Ohio Returns
These instructions are used to complete the top portions of the Ohio IT 1040, SD 100, and IT 10.
IT 1040, SD 100 and IT 10
IT 1040 and IT 10
SD 100 Only
School District Number
School District Number
Check this box if you are amending your
previously filed return. You must include
the Ohio IT RE and/or SD RE with your
amended return. See page 8 for amended
return instructions. This box is not available
on form IT 10.
If you were an Ohio resident for any part of
the tax year, enter the number of the school
district in which you lived during the majority
of the year. Full-year nonresidents should
enter 9999.
Enter the school district number for which
you are filing this return on pages 1 and
2. See pages 40-45 for a full list of Ohio’s
school districts or use The Finder at tax.
ohio.gov/Finder.
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Amended Return Check Box
Net Operating Loss (NOL) Check Box
Check this box if you are amending due to
a net operating loss carryback. You must
include the Ohio Schedule IT NOL with your
amended return. This box is not available
on form IT 10.
Name(s), Address and SSN(s)
Enter your name and current address on
page 1 and your SSN on pages 1 and 2 of
your return (if filing jointly, also enter your
spouse’s name and SSN on page 1). Do not
include your spouse’s name and SSN if
you are not filing jointly.
Note: If you and/or your spouse have an
Individual Taxpayer Identification Number
(ITIN), you should enter the ITIN in the
spaces provided on the return for the SSN.
County
If you were an Ohio resident for any part of
the tax year, enter the first four letters of the
county in which you lived during the majority of the tax year. Full-year nonresidents
should leave these boxes blank.
Filing Status
Your filing status must be the same as your
federal income tax filing status for the tax
year. See R.C. 5747.08(E).
If you check “married filing separately,” enter
your spouse’s SSN in the spaces provided.
If you and your spouse filed a
joint federal return, you must
file a joint Ohio income tax
return even if one or both of
CAUTION
you are nonresidents of Ohio.
You may claim the nonresident credit
(see the Ohio Schedule of Credits) for
income not earned or received in Ohio.
If you and your spouse filed separate
federal returns, you must file separate
Ohio returns.
S
!
See pages 40-45 for a full list of Ohio’s
school districts or use The Finder at tax.
ohio.gov/Finder.
Note: Some school districts levy an income
tax on their residents. See page 46 for more
information.
Residency Status
Check the box corresponding to your residency status. If your filing status is married
filing jointly, each spouse must indicate his/
her residency status.
If you checked the box for "part-year resident" or “nonresident,” write, in the space
provided, the two-letter abbreviation of the
state where you resided for the majority of
the tax year.
For more information on Ohio residency,
see page 11.
Ohio Nonresident Statement
Nonresidents who meet certain required
criteria and wish to establish an irrebuttable
presumption of non-Ohio residency for the
tax year may check these boxes instead
of filing form IT NRS. The five required
criteria are listed on page 49 under the
heading, “What Criteria are Required to File
the Ohio Nonresident Statement?”
Nonresidents who file jointly and both meet
the required criteria can each check the
appropriate box to establish an irrebuttable
presumption of non-Ohio residency.
Note: Individuals who do not meet the
required criteria are still able to file as nonresidents. Residents and part-year residents
cannot check these boxes to establish
an irrebuttable presumption of non-Ohio
residency.
Extension Filer
Any taxpayer with a valid federal extension
is allowed an extension of time to file their
Ohio returns. Such taxpayers should check
the box indicating they are a federal extension filer for this tax year to qualify for the
Ohio extension. For more information on
filing extensions, see page 7.
School District Residency Status
Check the box corresponding to your residency status for the school district number
you entered on the return. If you are a partyear resident, enter the dates of residency.
Tax Type
Check the box indicating the tax type of the
school district for which you are filing this
return. The list of school districts on pages
40-45 indicates the tax type of each taxing
school district.
For more information on the two tax types,
see page 46.
14
2022 Ohio IT 1040
Ohio IT 1040 - Individual Income Tax Return
Line 1 – Federal Adjusted Gross
Income
Line 4 – Personal and Dependent
Exemptions
Enter the amount from your 2022 federal
income tax return:
● Federal 1040, line 11;
● Federal 1040-SR, line 11; OR
● Federal 1040-NR, line 11.
Ohio allows an exemption for the following:
● You, if not claimed as a dependent on
another person’s return;
● Your spouse, if filing jointly and not
claimed as a dependent on another person’s return; AND
● Your dependents claimed on your federal
tax return.
See R.C. 5747.02(A)(3).
Line 11 – Interest Penalty
Generally, if you are a wage earner and
have Ohio withholding, you will not owe
an interest penalty. If you have non-wage
income or no Ohio withholding, use Ohio IT/
SD 2210 to determine if an interest penalty is
due. For more information, see the "Income
- Estimated Income/School District Taxes
and the 2210 Interest Penalty" topic at tax.
ohio.gov/FAQ. See also R.C. 5747.09(D)
and (E).
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Generally, line 1 of your Ohio
income tax return must match
your federal adjusted gross income as defined in the Internal
Revenue Code.
Note: The tax amount listed in the Income
Tax Table may be slightly lower or higher
than the tax amount computed by using the
Income Tax Brackets.
!
CAUTION
Zero or Negative Federal Adjusted Gross
Income. If you have a zero or negative
federal adjusted gross income, you must
include a copy of page 1 of your federal
return.
A foreign trust that files federal form 1040NR should not use the IT 1040 to file with
Ohio. Such trusts must file form IT 1041.
See R.C. 5747.01(A).
The personal and dependent exemption is
based on your modified adjusted gross income (see page 7):
Modified Adjusted
Gross Income
Personal/
Dependent
Exemption
$40,000 or less
$2,400
$40,001 – $80,000
$2,150
More than $80,000
$1,900
Line 2a – Ohio Schedule of Adjustments (Additions)
Enter your number of exemptions in the
spaces provided. Multiply your exemptions
by the appropriate amount from above and
enter the result on line 4.
The Ohio Schedule of Adjustments lists
the additions to your federal adjusted
gross income. For more information
about the additions you must make, see
pages 15-16.
● If you have no additions to your Ohio
income, leave line 2a blank.
● Any additions listed on this line must be
supported by the applicable Schedule
of Adjustments line item(s). Enter the
amount from Schedule of Adjustments,
line 10 on this line.
Example: John and Mary claim their son
Patrick as an exemption on their jointly filed
federal income tax return. Their modified
adjusted gross income is $75,000. Thus,
they claim three exemptions totaling $6,450
on their Ohio return. Patrick files his own
tax return. Since Patrick is a dependent
and his parents claim an exemption for him,
he is not eligible for an exemption on his
return. He should check the box indicating
he can be claimed by someone else and
enter $0 on line 4.
You must include a copy of the Ohio
Schedule of Adjustments with your return.
Ohio Schedule of Dependents. If you
included dependents on your Ohio return, complete the Ohio Schedule of Dependents. If your dependent has an individual tax identification number (ITIN) or
adoption taxpayer identification number
(ATIN), enter that number in the boxes for
the dependent's SSN. If the dependent
information is not provided, incomplete,
or contains errors, you may be asked for
supporting documentation.
Line 2b – Ohio Schedule of
Adjustments (Deductions)
S
The Ohio Schedule of Adjustments lists
the deductions from your federal adjusted
gross income. For more information about
the deductions you must make, see pages
16-19.
● If you have no deductions to your Ohio
income, leave line 2b blank.
● Any deductions listed on this line must
be supported by the applicable Schedule
of Adjustments line item(s). Enter the
amount from Schedule of Adjustments,
line 39 on this line.
You must include a copy of the Ohio
Schedule of Adjustments with your return.
See R.C. 5747.025 and 5747.01(O).
Line 8a – Tax on Line 7a
Calculate your tax on your Ohio income tax
base less business income.
● All taxpayers can utilize the Income Tax
Brackets found on page 31.
● If your nonbusiness taxable income is
less than $115,300, your tax has been
calculated for you in the Income Tax Table
found on pages 32-37.
Line 12 – Unpaid Use (Sales) Tax
Report the amount of unpaid use (sales)
tax due for the tax year. You owe Ohio use
tax if both of the following are true:
● You made purchases where sales tax
was not collected; AND
● The purchases were not qualifying
purchases made during Ohio's sales
tax holiday.
Use tax eliminates the disadvantage to
Ohio retailers when Ohio shoppers buy
from out-of-state sellers who do not collect sales tax. Use tax is most commonly
due on out-of-state purchases such as
those made from the internet, television,
or catalogs.
Use the worksheet on page 31 to calculate
your use tax. For more information, see
the "Sales and Use Tax" topics at tax.ohio.
gov/FAQ. See also R.C. 5747.083.
Line 14 – Ohio Income Tax Withheld
Enter your Ohio income tax withheld as
reported on Part A, line 1 of the Schedule
of Ohio Withholding.
Schedule of Ohio Withholding. Complete
this schedule if you are reporting an amount
on line 14 of the IT 1040. Enter only income
statements (W-2, W-2G, 1099) reporting
Ohio income tax withheld. Do not include:
● Taxes withheld for another state, a city, or
a school district; OR
● Taxes paid by a pass-through entity and
reported to you on an Ohio IT K-1 (report
these amounts on Ohio Schedule of
Credits, line 38).
See the sample statements on pages 38-39.
Do not list income statements that do not
report Ohio income tax withheld.
Place the state copies of your income
statements after the last page of your return.
Do not include income statements that are
handwritten, self-created, or generated by
your tax preparation software.
See R.C. 5747.08(H).
15
2022 Ohio IT 1040 / Schedule of Adjustments
Line 15 – Payments and Credit
Carryforward Amounts
Enter the following amounts:
● Estimated payments (Ohio IT 1040ES);
● Extension payments (Ohio IT 40P); AND
● Any credit carryforward amount from your
prior year Ohio IT 1040.
Line 26 – Donations
Interest is due from the unextended due date
until the date the tax is paid. Generally, you
do not owe interest if you are due a refund.
An extension of time to file does not extend
the payment due date. The interest rate for
calendar year 2023 is 5%.
You may donate all or a portion of the
amount on line 24 to one or more of the
organizations listed. Such donations will
reduce your refund, and are only allowed
on timely filed, original returns; they are not
allowed on amended returns.
Certain military servicemembers may not
be subject to interest. See page 9 for more
information.
If you decide to donate, this decision is
final. For more information on the donation
options, see page 12.
See R.C. 5747.08(G).
See also R.C. 5747.113.
Line 23 – Total Amount Due
Line 27 – Your Refund
This amount must be paid by April 18,
2023. Do not mail cash. Instead, make
payment by:
● Electronic check;
● Credit or debit card; OR
● Paper check or money order.
If you do not request direct deposit, or you
filed by paper, your refund will be mailed to
the address on the tax return.
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Do not include:
● A prior year's refund that you requested
but did not receive. Contact the Department about the status of any such refund.
● Taxes paid by a pass-through entity and
reported to you on an Ohio IT K-1 (report
these amounts on Ohio Schedule of
Credits, line 38).
Line 22 – Interest Due
See R.C. 5747.09(B).
Line 17 – Amount Previously Paid
(Amended Returns Only)
When filing an amended return, enter the
amount previously paid with your previously
filed return(s) excluding the amount reported
on line 15.
Make your check or money order payable
to "Ohio Treasurer of State" and include an
Ohio IT 40P or IT 40XP payment voucher.
Include the tax year and the last four digits
of your SSN on the “Memo” line.
Line 19 – Overpayment Previously
Requested (Amended Returns Only)
For more information regarding payment
options, see page 6.
When filing an amended return, enter the
amount you reported on line 24 on your
previously filed return(s).
Line 25 - Credit Carryforward
Line 1 – Non-Ohio State or Local
Government Interest and Divid
Use this printable booklet to help you fill out and file your income taxes. these instructions cover Individual Income Tax (forms IT 1040, IT 1040EZ, Telefile) and School District Income Tax (SD 100).
We last updated the Income Tax Instruction Booklet in December 2022,
so this is the latest version of Income Tax Instructions, fully updated for tax year 2022. You can download or print current or past-year PDFs of Income Tax Instructions directly from TaxFormFinder.
You can print other Ohio tax forms here.
Before President-elect Donald Trump proposed it at the federal level, Alabama passed a law exempting overtime wages from taxes back in November 2023. Act 2023-421 (H.B. 217) excluded any amounts received by a full-time, hourly wage employee as compensation for work performed above 40 hours a week from state income taxes, starting January 1, 2024.
