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 • INSTRUCTIONS ONLY • NO RETURNS •

 hio

 2022

 Instructions for Filing Original and Amended:

  •   Individual Income Tax (IT 1040)

   •   School District Income Tax (SD 100)

     Department of
 hio Taxation
 tax.   hio.gov



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2                                                                                                                                   2022 Ohio IT 1040 / SD 100

                                                         Table of Contents
                A                                                           H                                                      N
Amended returns ....................................8    Highlights for 2022..................................5     Net operating loss (IT NOL) ..................50
                                                                                                                    Nonresident credit (IT NRC) ............23-26
                B                                                           I                                       Nonresident statement (IT NRS) ....13, 49
Business credits ..............................21-23     Individual credits ..............................20-21
Business income                                          Income statements (W-2, 1099) ......38-39                                 P
  Business income deduction (IT BUS) ...19               Interest............................................15, 47 Payment options .....................................6
  Definitions and examples ..................10          IT 1040
                                                           Completing the top portion ................13                           R
                C                                          General information .......................... 11        Refund status .........................................2
College savings (Ohio 529 plan)                            Line instructions ...........................14-15       Residency ............................................. 11 
  Instructions........................................18   Income tax rates and tables .........31-37               Resident credit (IT RC) .........................26
  Worksheet .........................................28                                                             Residency credits .................................22
                                                                            J                                       Retirement income credit......................20
                D                                        Joint filing credit ....................................20
Deceased taxpayers ...............................7                                                                                S
Direct deposit options ............. Back cover                             L                                       Schedule of Adjustments .................15-19
Donations .......................................12, 15  Lump sum credits                                           Schedule of Credits..........................20-23 
                                                           Instructions........................................20   School district numbers....................40-45
                E                                          Worksheets .......................................29     SD 100                                              
Earned income credit............................21                                                                    Completing the top portion................13
Electronic filing options ........... Back cover                            M                                         General information ..........................46 
Estimated tax payments for 2023 ...........7             Mailing addresses...................................6        Line instructions ................................47
Exemptions ...........................................14 Medical & health care expenses                               School district tax rates ................40-45
                                                           Instructions........................................18   Senior citizen credit ........................20, 47 
                F                                          Worksheet .........................................27    Social Security income .........................16
Filing extensions ...............................7, 13   Military .........................................9, 17-18
Filing requirements ......................... 11, 46     Modified adjusted gross income .............7                             U
                                                                                                                    Use (sales) tax
                G                                                                                                     Instructions........................................14
General information ................................7                                                                 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
                                                ¬        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.



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 2022 Ohio IT 1040 / SD 100                                                                                                          3

                                                Taxpayer Assistance

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. 

      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 ad-
      ditional 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           Write – Contact the Department by mail at:
      secure email form. Complete all required fields 
                                                                                Ohio Department of Taxation 
      before submitting your question. 
                                                                                P.O. Box 182847 
      Call – You may call to speak with an examiner                             Columbus, OH 43218-2847
      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). 

*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 assistant the Ohio Department of Taxation phone number that you wish to contact.

                                                Additional Resources

Volunteer Income Tax Assistance 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 assist 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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4                                                                                                          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,

  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 assistance with your return, you can contact our Taxpayer Assistance line at 1-800-282-
  1780, or click on ‘Contact Us’ at tax.ohio.gov.

  Best wishes,

  Jeff McClain
  Ohio Tax Commissioner

IMPORTANT: The printed version of these instructions are accurate as of December 12, 2022. The following corrections have been made 
to the online version:

• Page 17: "Space Force" was added to the list of uniformed services in the line 28 instruction.



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 2022 Ohio IT 1040 / SD 100                                                                                                  5

                                                    Highlights for 2022
 New  Ohio Income Tax Tables. For tax year 2022, individuals with   Schedules of Withholding.   Paper filers must complete the 
Ohio taxable nonbusiness income of $26,050 or less are not subject  Schedule of Ohio Withholding (and Schedule of School District 
to Ohio income tax. Also, the tax brackets have been indexed for    Withholding) listing each income statement reporting Ohio (or school 
inflation per Ohio Revised Code section 5747.02(A)(5). See pages    district) tax withheld. See pages 14 and 47 for more information. 
31-37.
                                                                    Modified Adjusted Gross Income. Beginning with tax year 2019, 
 New  Pass-Through Entity Related Addition and Credit. A new        your exemption amount, certain credits, and the school district 
addition and credit are applicable to investors in a pass-through   income tax bases are determined using "modified adjusted gross 
entity that files the IT 4738. See pages 15 and 23.                 income" or "modified adjusted gross income less exemptions." See 
                                                                    the instructions on page 7. 
 New  Vocational Job Credit.  A new nonrefundable credit is 
available for individuals who employ eligible employees in a work   Electronic Estimated Payments.      Estimated payments can be 
based learning experience, internship, or cooperative education     submitted with your electronically filed Ohio IT 1040 and/or SD 
program and were issued a credit certificate from the Ohio          100 through a participating third-party tax preparation product. 
Department of Education. See the instructions on page 21.           Payments may be future-dated but must be scheduled by the 4th 
                                                                    quarter estimated payment due date.    
Guest Payment Service. The Department now has an option to 
make Ohio income tax payments without registering for an account.   Electronic 1099-G. Your 1099-G is available to view and print using 
For more information, see tax.ohio.gov/Pay.                         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.                Include all necessary schedules and worksheets.
                                                                    If you have an amount on line 2a and/or 2b of your IT 1040, 
Double-check your demographic information.                            include the Ohio Schedule of Adjustments.
 Verify your name(s) and SSN(s) are correct.                      If you have an amount on line 9 and/or 16 of your IT 1040, 
 Verify your current address. If you are due a refund, it will be   include  the Ohio Schedule  of Credits  and  any  appropriate 
   mailed to this address.                                            worksheets.
Verify the forms and vouchers are for the correct tax year.         If you have an amount on line 11 of your Ohio Schedule of 
 The Department releases new forms and vouchers each tax            Adjustments, include the Ohio Schedule IT BUS.
   year. Do not change the year on the form or voucher. If you      If you have dependents, include Ohio Schedule of Dependents.
   do this, processing of your form or voucher may be delayed.      Ensure your return is placed in the proper order:
                                                                      1)  Ohio IT 1040 (pages 1 and 2)
Do not write on software-generated returns.                           2)   Ohio Schedule of Adjustments
 If you print a software-generated return from a tax preparation    3)  Ohio Schedule IT BUS
   program and later need to change information on the return,        4)   Ohio Schedule of Credits
   do not write in the changes. Use the software to make the          5)   Ohio Schedule of Dependents
   necessary changes and reprint the return.                          6)  Ohio Schedule of Withholding
 The Department’s system will not pick up handwritten changes       7)    Worksheets and attachments
   on returns generated by tax preparation software.                  8)  Wage and income statements
Use the proper payment voucher.                                     Include verification for your withholding and credits.
 Use the Ohio IT 40P to pay your Ohio income tax, and the         If you have an amount on line 14 of your IT 1040 and/or an 
   Ohio SD 40P to pay your school district tax due.                   amount on line 7 of your SD 100, include the Schedule of Ohio 
 If you are amending your return(s), use the Ohio IT 40XP to        Withholding and/or Schedule of School District Withholding 
   pay your Ohio income tax, and the Ohio SD 40XP to pay your         as well as copies of your wage and income statements. 
   school district tax due.                                         If you are claiming any refundable and/or nonrefundable busi-
                                                                      ness credits on your Ohio Schedule of Credits, include copies 
Do not  staple, paper clip,  or otherwise attach your return          of the required certificates and/or Ohio K-1s.
together.
 This will allow the Department to process your return as         Do not include any banking information with your return. 
   quickly as possible. We will ensure your return information      Direct deposit of individual income and school district income 
   stays grouped together.                                            tax refunds is not available to paper filers.
Round all figures to the nearest dollar.                            When filing both Ohio and school district income tax returns, 
 ● To round, drop any cents less than 50 cents and increase         send each return in its own envelope.
   amounts 50 cents or above to the next dollar. 



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6                                                                                                                 2022 Ohio IT 1040 / SD 100

                                Payment Options and Mailing Addresses
Generally, Ohio income and school district       ACI Payments charges a service fee of 2.65%    What if there’s a problem with my 
income tax is due by April 18, 2023. There       of your payment or $1, whichever is greater.   payment?
are several options for paying these taxes.      Ohio does not receive any of this fee.         Call ACI Payments at 1-800-487-4567.
Payments for Ohio and school district            The payment will appear on your credit card 
income taxes must be made separately.            statement as two separate entries – one for    Paper Check or Money Order
The  Department is not  authorized to            the payment and another for the service fee.   Any filer can pay by check or money order. 
set up payment plans. You may submit             What information do I need when using          If you use a money order, keep a copy for 
partial payments toward any outstanding          this payment method?                           your records. You will be charged a $50 fee 
tax,  interest,  or  penalty.  However,  such    Please have the following information          for writing a bad check.
payments will not stop the Department's          available:
billing process or collection attempts by the    ● The Ohio jurisdiction code: 6446;            Ohio IT 1040: Make your check or money 
Ohio Attorney General's Office.                  ● Your SSN and your spouse’s SSN (if fil     - order payable to “Ohio Treasurer of State.” 
                                                                                                Include the tax year, form name, and 
Electronic Check                                    ing jointly);                               the last four digits of your SSN on the 
                                                 ● The tax year of your payment;                              Include the appropriate 
                                                                                                “Memo” line. 
Any filer can pay by electronic check via        ● The payment amount;
the Department's Online Services or Guest        ● Your  credit  or  debit  card  number  and   voucher:
                                                                                                ● IT 40P for original returns; OR 
Payment service, both available at tax.ohio.        expiration date; AND
gov/Pay.                                         ● The school district number (if making a      ● IT 40XP for amended returns. 
                                                    school district income tax payment).        SD 100: Make your check or money order 
Note: If you are filing in Ohio for the first 
time, you may not be eligible to use the         How do I make a debit or credit card           payable to “School District Income Tax.” 
Department's Online Services or Guest            payment by phone?                              Include the tax year, form name, the last 
Payment service to pay your Ohio income          When you call ACI Payments:                    four digits of your SSN, and the school 
taxes.                                                                                          district  number  on  the  "Memo"  line. 
                                                 ● First, when prompted, enter “2”.             Include the appropriate voucher:
Additionally, electronic filers can follow their ● Second, when prompted, enter “6446#”.        ● SD 40P for original returns; OR
filing software's payment prompts at the time    ● Third, verify the information. If correct,   ● SD 40XP for amended returns.
they file their returns.                            enter “1”.
                                                 ● Fourth, when prompted, enter “1” if ma-      All payment vouchers are available at tax.
An electronic check withdraws funds directly        king an income tax payment, or “2” if                     .
                                                                                                ohio.gov/forms
from your checking or savings account.              making  a  school  district  income  tax 
There  is no  fee  for  using  this  payment        payment.
method. Generally, your payment will be 
withdrawn within 24 hours of the date you        You  will  then  be  prompted  to  enter  your 
choose for payment. You must ensure that         payment information.
the funds are in your account and available 
on the date you choose for payment. The                           Where Should I Mail My Return and/or Payment?
payment will show on your bank statement 
as “STATE OF OHIO”.                                               If Submitting Ohio Form:                       Mail To:
You can delay payment until the payment                                                                 Ohio Department of Taxation
deadline of April 18, 2023. You can also pay       IT 1040 without payment                              P.O. Box 2679
your quarterly 2023 Ohio individual and/or                                                              Columbus, OH 43270-2679
school district estimated income tax with                                                               Ohio Department of Taxation
this method.                                       IT 1040 with payment (include Ohio IT 40P / IT 40XP) P.O. Box 2057
                                                                                                        Columbus, OH 43270-2057
Important: Future-dated payments can 
only be modified through the Department's                                                               Ohio Department of Taxation
Online Services at tax.ohio.gov/File.              SD 100 without payment                               P.O. Box 182197
                                                                                                        Columbus, OH 43218-2197
Debit or Credit Card                                                                                    Ohio Department of Taxation
Any filer can pay using a debit or credit card     SD 100 with payment (include SD 40P / SD 40XP)       P.O. Box 182389
(Discover, Visa, MasterCard, or American                                                                Columbus, OH 43218-2389
Express).  These payments can  be made              If Only Submitting Payment With Voucher:                     Mail To:
via tax.ohio.gov/Pay or  www.acipayon-                                                                  Ohio Department of Taxation
line.com. You can also pay over the phone          IT 40P / IT 40XP                                     P.O. Box 182131
by  calling  1-800-272-9829.  You  cannot                                                               Columbus, OH 43218-2131
future-date a debit or credit card payment.
                                                                                                        Ohio Department of Taxation
Note: ACI Payments, Inc. processes all             SD 40P / SD 40XP                                     P.O. Box 182389
debit and credit card payments.                                                                         Columbus, OH 43218-2389



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 2022 Ohio IT 1040 / SD 100                                                                                                              7

                            General Information for the Ohio IT 1040 and SD 100
When Are My Ohio Returns Due?                  Can My Tax Preparer Contact the                    What Is Modified Adjusted Gross Income?
Most taxpayers must file their Ohio IT 1040    Department About My Tax Return?                    Modified adjusted gross income is your Ohio 
and SD 100 (if applicable) by April 18, 2023.  You  may  check  the  box  above  your  tax        adjusted gross income (Ohio IT 1040, line 3) 
You must file your return by this date even    preparer's name on page 2 of the return to         plus your business income deduction (Ohio 
if you are unable to pay the tax due.  For an  authorize your preparer to:                        Schedule of Adjustments, line 11). If you did 
exception for certain military servicemem-     ● Contact the Department about the status          not take a business income deduction, your 
bers, see page 9.                                of your return, payments, or refund;             modified  adjusted  gross  income  matches 
Filing extensions: Ohio does not have an       ● Provide the Department with information          your Ohio adjusted gross income.
extension request form, but honors the IRS       missing from your return; AND                    You will need to know your modified adjusted 
extension. If you filed an IRS extension, your ● Respond to inquiries or notices from the         gross income to determine your personal 
due date for filing your Ohio IT 1040 and SD     Department related to the return.                exemption amount and if you qualify for any 
100 is October 16, 2023. Include a copy of     You may also complete form TBOR 1, Dec-            of the following credits:
your IRS extension or IRS acknowledgment,      laration of Tax Representative available at        ● Retirement income credit;
and/or your extension confirmation number.     tax.ohio.gov/forms. This form authorizes           ● Lump sum retirement credit;
An extension of time to file does not ex-      a tax representative to represent you in any       ● Senior citizen credit;
tend the time for payment of the tax due.      matter before the Department.                      ● Lump sum distribution credit;
                                                                                                  ● Child care and dependent care credit;
You must make extension payments by April      See R.C. 5747.08(J).                               ● Exemption credit; AND
18, 2023 on the Ohio IT 40P and/or SD 40P.                                                        ● Joint filing credit.
Interest will accrue on any tax not paid by    Should I Make Estimated Tax Payments 
April 18, 2023, and penalties may also apply.                                                     Additionally, if you live in an earned income 
                                               for Tax Year 2023?                                 tax base school district, your taxable income 
See R.C. 5747.08(G) and Ohio Adm. Code         If your income is subject to Ohio withholding,     is limited to only earned income included in 
5703-7-05.                                     you generally do not need to make estimated        your modified adjusted gross income.
                                               payments. You should make estimated pay-           Use the worksheet on page 31 to calculate 
What Tax Records Do I Need to Keep?            ments for tax year 2023 if your estimated          your modified adjusted gross income.
Keep a copy of your:                           Ohio tax liability (total tax minus total credits) 
● Income tax returns and schedules;            less Ohio withholding is more than $500.           See R.C. 5747.01(II).
                                                                                                   
● Wage and income statements;                  Estimated payments are made quarterly ac-          What if a Taxpayer Is Deceased?
● Supporting documentation;                    cording to the following schedule:
● Payment records;                                   1st quarter - April 18, 2023                 The taxpayer's representative, such as an 
for at least four years from the later of the                                                     executor or administrator, must file the de-
filing due date or the date you filed the re-        2nd quarter - June 15, 2023                  ceased taxpayer's return by:
turn. You must be able to support all items          3rd quarter - Sept. 15, 2023                 ● Checking the "Deceased" box after the 
                                                     4th quarter - Jan. 16, 2024
listed on your return. See R.C. 5747.17.                                                            applicable SSN;
                                               Use the Ohio IT 1040ES vouchers to make            ● Selecting the filing status from the federal 
How Should I Complete My Income Tax            estimated Ohio income tax payments. Use              income tax return; AND
Returns?                                       the Ohio SD 100ES vouchers to make es-             ● Signing the return on behalf of the de-
                                               timated Ohio school district tax payments.           ceased.
● Only use black ink.                          You  can  determine  your  estimated  pay-
● Round numbers to the nearest dollar.         ments using the worksheet included with the        If the taxpayer is due a refund, the check 
● Print  numbers  and  letters  (UPPER         vouchers. Joint filers should determine their      will be issued in the taxpayer's name. The 
  CASE only) inside the boxes as shown:        combined estimated Ohio tax liability and          taxpayer's representative can present proof 
                                               make joint estimated payments.                     that she or he is the executor or administrator 
 1 2 3     A N Y            S T R E E T                                                           to the bank when cashing the check.
                                               Note: Instead of making estimated pay-
When Will I Receive my Refund?                 ments, you can increase your Ohio with-            If the taxpayer's representative needs the 
                                               holding by filing a revised Ohio IT 4 with         check reissued to include his or her name, 
Most taxpayers who file their returns          your employer. Also, special rules regarding       see the   "Income - General" topic at tax.
electronically  and  request  direct  deposit  estimated payments apply to certain taxpay-        ohio.gov/FAQ for instructions.
will receive their refunds in approximately    ers with farming and/or fishing income. See 
15 business days. Paper returns will take                                                         See R.C. 5747.08(A).
approximately 8 to 10 weeks to process.        Adm. Code 5703-7-04.                                
                                               If you do not make the required estimated          What if I Move After Filing My Return?
What Information Must a Preparer               payments, you may be subject to an interest        If you move after filing your return, notify the 
Provide?                                       penalty for underpayment of estimated taxes.       Department of your new address as soon 
                                               See form IT/SD 2210.
A tax return preparer must provide his/her                                                        as possible. You should also notify the post 
printed name and Preparer Tax Identifica    -  For more information, see the "Income - Es-        office at moversguide.usps.com.
tion  Number  (PTIN) on  all  returns.  The    timated Income/School District Taxes and 
PTIN serves as the preparer's signature.       the 2210 Interest Penalty" topic at tax.ohio.
The preparer should not otherwise sign                .  See also R.C. 5747.09.
                                               gov/FAQ
the return.
See R.C. 5703.263(C) and 5747.08(F).                   
 



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8                                                                                                                      2022 Ohio IT 1040 / SD 100 

                               Amending Your Ohio IT 1040 and SD 100
You can file an amended Ohio IT 1040 or          ● Residency status: Any document sup-           Net Operating Loss: To claim a federal NOL 
SD 100 to report changes to your originally         porting your residency change including      carryback, check   both boxes at the top of 
filed return(s). An amended return can re-          property records (mortgage statements,       the return(s) and include a completed Ohio 
sult in either a tax due or a refund based on       lease agreements, etc.), driver's licenses   Schedule IT NOL. See the instructions for the 
the changes. Under certain circumstances,           or state IDs, voter registration, resident   Ohio Schedule IT NOL on page 50.
an amended return may be required.                  state tax returns, armed services records 
                                                    and utility bills.                                       Your amended Ohio IT 1040 
To amend the Ohio IT 1040 or SD 100,             ● Payments/credits: Copies of your income                   and/or SD 100 must be filed 
you should file a new return, reflecting all        statements (W-2, 1099, etc.), Ohio IT K-1,               no later than 90 days after the 
                                                                                                   CAUTION
proposed changes, and indicate that  it  is         or credit certificates;                          !       IRS completes its review of 
amended by  checking the  box at  the  top       ● Nonresident  credit:  Ohio  form  IT  NRC.                your federal return, even after 
of page 1. You must include the IT RE with              
your amended IT 1040 and/or the SD RE            See R.C. 5747.11.                               the four-year period has passed. Failure 
with your amended SD 100. Use your cur-                                                          to file the return within the 90-day period 
rent  mailing address on the amended re-         Reporting Additional Tax Due                    may result in an assessment or a denial 
                                                                                                 of your refund claim.
turn. Allow at least 120 days from the date      You should amend your return to report addi-
of receipt to process your amended return.       tional income, or reduce a previously claimed   See R.C. 5747.10.
For more information, see the  "Income -         credit or deduction. Such changes may result 
Amended Returns" topic at tax.ohio.gov/          in additional tax due. Include payment with     Changes to Your Resident Credit
FAQ.                                             your amended return using an IT 40XP and/
                                                                                                 You must file an Ohio amended return based 
When Not to Amend Your Return                    or SD 40XP payment voucher. 
                                                                                                 on changes made by another state if all of 
Some common mistakes may not require an          Changes to Your Federal Return                  the following are true:
                                                                                                 ● You claimed a resident credit on your Ohio 
amended return. Some examples include:           If the IRS makes changes to your federal re-       IT 1040;
● Math errors;                                   turn, either based on an audit or an amended    ● You filed income tax returns in other states;
● Missing pages or schedules;                                                                    ● The  Ohio  resident  credit  claimed  was    
● Demographic errors;                            return, and those changes affect your Ohio 
● Missing income statements (W-2, 1099,          return(s), you are required to file an amended     based on either the taxes due or the taxes    
  K-1) or credit certificates;                   IT 1040 and/or SD 100. The IRS notifies the        paid to the other states;
● Unclaimed payments or withholding.             Department of these changes.                    ● The  other  states  made  changes  to  the    
                                                                                                    returns; AND
In these situations, the Department will ei-     Do not   file  your  amended  Ohio  return(s)   ● The changes will affect your Ohio resident    
ther make the corrections or contact you to      until the IRS has finalized the changes to         credit calculation.
request documentation.                           your federal return. Once they are finalized, 
                                                 include a copy of all of the following:         Your  income  taxes  paid  to  other  states 
Requesting a Refund                              ● Your federal 1040X;                           may change after the four-year period has 
                                                 ● The IRS acceptance letter; AND                passed. If the taxes paid would otherwise 
You may amend your return to request an          ● The refund check issued to you by the         qualify for the Ohio resident credit, you have 
additional credit, deduction or payment. Such       IRS, if applicable.                          an  additional  90  days  after  the  changes 
changes may result in a refund. Generally,                                                       have been finalized by the state(s) to file an 
you have four years from the date of the         Note: Instead of providing these documents,     amended return and request any refund that 
payment to request a refund. You must in-        you may be able to submit a copy of the         results from the changes.
clude documentation to support the changes       IRS Tax Account Transcript reflecting your 
reported on your amended return. Some            updated federal return information.             Once the changes are finalized, please in-
common required documentation includes:                                                          clude a copy of all of the following:
● Business Income: Page 1 of your federal        If there is a change in your filing status and/ ● A revised Ohio form IT RC;
  return, the federal schedules reporting        or dependents, it must be reflected on your     ● The other state return(s) or correction    
  your business income, and IT K-1 forms;        amended Ohio return(s). Additionally, for          notice(s); AND
● Social security, disability, survivorship, and changes to dependents, complete an up-          ● Proof of payment to the other state(s).
  retirement  benefits:  Copies  of  1099(s),    dated Ohio Schedule of Dependents.               
                                                                                                 See R.C. 5747.05(B)(3).
  page 1 of your federal return, and the 
  retirement plan paying the benefits;



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2022 Ohio IT 1040 / SD 100                                                                                                                9

   Ohio Income Tax for Military Servicemembers and Their Civilian Spouses
Residency. A military servicemember is a         ● Line 27 - Deduction for military pay           the deductions  available  under Ohio law. 
resident of their "state of legal residence."      earned by a nonresident servicemember          However, the Department  recommends 
This is generally the same as the service-       ● Line 28 - Deduction for uniformed services     that  such  taxpayers  file  an  Ohio  IT  1040 
member's "home of record" unless it is sub-        retirement income                              or IT 10 to avoid delinquency billings. For 
sequently changed.  The servicemember's          ● Line 29 - Deduction for military injury relief more information on who must file an Ohio 
state of legal  residence  does not change         fund grants and veteran's disability sever-    income tax return, see page 11.
based on military orders.                          ance payments
                                                 ● Line 30 - Deduction for certain reimburse-     Extensions to File/Pay. Generally, Ohio 
A servicemember's civilian spouse will also        ments and benefits received for service in     recognizes any extensions granted by the 
retain their original state of legal residence     the Ohio National Guard                        IRS. Certain military servicemembers  will 
if the servicemember and spouse have                                                              have the same extensions to file their Ohio 
the  same  state  of  legal  residence  and  the Additionally, a servicemember's nonresi-         returns and pay any Ohio tax due. These 
spouse  is  accompanying  the  servicemem-       dent civilian spouse can deduct, on line 27,     servicemembers do not owe interest, pen-
ber as part of military orders. Additionally, a  compensation  earned  in Ohio, when the          alties, or the interest  penalty in connec-
civilian spouse can elect to have the same       servicemember and spouse have the same           tion with this extension  period. See R.C. 
state of legal residence as the servicemem-      state of residence and are present in Ohio       5747.026 for more information.
ber.                                             due to military orders. 
                                                                                                  Taxability.  The charts below summarize 
Deductions. Ohio provides five deductions        See pages 17-18 for specific instructions on     the taxability of income for military service-
to  military  servicemembers. Only income        each of these deductions.                        members and their civilian spouses.
included in the taxpayer's federal adjusted 
gross income is eligible  for these deduc-       Withholding. A servicemember who quali-
tions. For example,  Ohio Veterans Bonus         fies for the deduction on line 26 or a civil-    School District Income Tax. Military ser-
payments are not included in federal adjust-     ian spouse who qualifies for the deduction       vicemembers and their civilian spouses 
ed gross income and thus are not deduct-         on line 27 can complete form IT 4 to avoid       may be liable for school district income tax 
ible.  The following deductions are in the       Ohio withholding on income not subject to        if they are Ohio residents, even if they are 
"Uniformed  Services"  section  of the Ohio      tax. Such taxpayers should check the ap-         not present in Ohio due to military orders. 
Schedule of Adjustments:                         propriate box in Section III of the IT 4 and     To determine if you are liable for school dis-
                                                 provide the form to their employers.             trict income tax, see page 46.
● Line 26 - Deduction for military pay and     
  allowances for certain active duty service-    Filing. Certain military service members 
  members stationed outside Ohio                 may  not  have  a  filing  requirement  due  to 

            Taxability of a Military Servicemember's Income in Ohio
     If the servicemember
1)          is a:                    Resident of Ohio                                        Nonresident of Ohio

     And the income is          In Ohio                  Outside of Ohio              In Ohio                     Outside of Ohio
2)          earned:

3)   And the source of  Military     Non-           Military         Non-      Military           Non-       Military            Non-
          the income is:   Service   Military       Service     Military       Service            Military   Service             Military
                                                   Deductible on  Eligible for Deductible on                 Deductible on  Eligible for the 
4)                         Taxed in  Taxed in                                                     Taxed in 
     Then the income is:   Ohio      Ohio          Sch. of Adj.,  the Resident                    Ohio
                                                                               Sch. of Adj.,                 Sch. of Adj., Nonresident 
                                                    line 26     Credit         line 27                       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 
2)   servicemember:             N/A (Skip to #3)             The same state of legal residence    Different states of legal residence

3)   And the income is     In Ohio   Outside of Ohio            In Ohio        Outside of Ohio            In Ohio     Outside of Ohio
            earned:
                                                             Deductible on     Eligible for the 
4)                                                                                                                       Eligible for the 
     Then the income is:   Taxed in  Eligible for the        Sch. of Adj.,     Nonresident        Taxed in Ohio   Nonresident Credit
                                Ohio Resident Credit            line 27               Credit

For more information, see tax.ohio.gov/military, or Information Release IT 2008-02, "Ohio Taxable Income and Deductions for Service-
members and Civilian Spouses."  You can also email the Department at military-info@tax.state.oh.us.



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10                                                                                                                2022 Ohio IT 1040 / SD 100 

    Ohio Definitions and Examples of Business and Nonbusiness Income
How Is Business Income Treated on My            activities of the business during the taxable  Mineral Rights Income: Cynthia allows 
Ohio Return?                                    year in which the sale occurs or during any    a company to extract minerals from her 
                                                of the five preceding taxable years.           residential property. She receives income 
Taxpayers  can  deduct  the  first  $250,000                                                   based on the company's usage of her land. 
($125,000 for married separate filers) of their Generally, income recognized by a sole         Since Cynthia is not engaged in a trade or 
business income included in their federal       proprietorship  or  pass-through  entity  is   business related to this income, it is not 
adjusted gross income. Also, any business       business income. However, determining          business income.
income not deducted is taxed at a flat 3%.      if income  is business income is highly 
See the instructions for the Ohio Schedule      dependent upon the specific facts and          Pass-Through Income: Ellen owns 15% of 
IT BUS on page 19.                              circumstances.                                 a pass-through entity. She reports $50,000 
                                                                                               of  ordinary  income,  $10,000  of  bonus 
Additionally, Ohio-related business income      What Are Some Examples of Business             depreciation, and $60,000 of guaranteed 
earned by nonresidents is taxable to Ohio.      Income vs. Nonbusiness Income?                 payments on federal Schedule E. Since 
See the instructions for the IT NRC on page 23.                                                Ellen owns less than 20% of the entity, the 
                                                Interest and Dividends:    John reports        guaranteed payments  are  nonbusiness 
How Does Ohio Law Define Business               $1,500 of interest and dividend income on 
and Nonbusiness Income?                         federal  Schedule  B.  $200  of  his  interest income. Thus, her net business income from 
                                                                                               federal Schedule E is $40,000 (her ordinary 
"Business income" is income, including gain/    income is from a pass-through entity that      income less bonus depreciation).
loss, arising from any of the following:        primarily operates an investment business. 
● Transactions, activities, and sources in      The  remaining  $1,300  is  from  personal,    Guaranteed Payments: Stan owns 25% of 
 the regular course of a trade or business      nonbusiness sources. Thus, only $200 of        a pass-through entity. He reports a $60,000 
 operation;                                     John’s interest is business income.            guaranteed payment on federal Schedule 
● Real,  tangible, and intangible property      Capital Gains and Losses: Andrew rec-          E. Because he owns at least 20% of the 
 if the acquisition, rental, management,        ognizes a capital gain from the sale of a      entity, the guaranteed payment is business 
 and disposition of the property constitute     tractor used to harvest wheat on his farm.     income.
 integral parts of the regular course of a      Since the tractor was integral to his farming  Wages/Compensation: Jim owns 80% of 
 trade or business operation;                   business, the capital gain is business         an S corporation. Jim receives $200,000 of 
● A partial or complete liquidation of a busi-  income.                                        wages from the S corporation, which are 
 ness, including gain or loss from the sale                                                    reported on a W-2. Because he owns at 
 or other disposition of goodwill;              Capital Gains and Losses: Paul reports         least 20% of the corporation, the wages are 
● Income from certain sales of equity or        $8,000  of  capital  gain  income  on  his     reclassified as business income.
 ownership interests in a business; OR          federal Schedule D. $2,000 of the capital 
● Compensation and guaranteed pay-              gains are from a pass-through entity that      Trust Income: Brett sets up a trust, with 
 ments paid by a pass-through entity, or        primarily operates an investment business.     himself as the beneficiary, that invests in 
 a professional employer organization on        The  remaining  $6,000  is  from  personal,    multiple pass-through entities. Operating 
 its behalf, to an investor who directly or     nonbusiness sources. Thus, only $2,000 of      income  from  these  entities  is  distributed 
 indirectly owns 20% or more of the entity.     Paul’s capital gains are business income.      to the trust, which further distributes the 
                                                                                               income to Brett. Since the income was 
"Nonbusiness income" is any income other        Rental Income and Losses: Debbie owns          business income to the entities, it retains its 
than business income.                           a rental property. She actively advertises,    character as business income as it passes 
                                                manages, and maintains the property.           through to the trust and to Brett.
See R.C. 5747.01(B) 5747.01(C),     and         Debbie is in the trade or business of property 
5733.40(A)(7).                                  rental.  Therefore, her rental income is       Trust Income: David sets up a trust, with 
How Do I Determine What Income Is               business income.                               himself  as  the  beneficiary,  to  hold  his 
Business Income?                                                                               personal investments. Although David uses 
                                                Rental Income and Losses:             Ryan     a trust, the usage of a trust does not create a 
Business income can be determined by            occupies a home on a golf course. The          trade or business. Therefore, the investment 
using either test:                              golf course hosts a two-week tournament        income is nonbusiness income to both the 
                                                every year. Ryan annually takes a vacation     trust and to David.
Transactional Test: Looks to the nature,        to Florida and rents out his home during 
frequency and regularity of the transaction.    the tournament. While the rental might be 
Functional Test: Looks to if the property       considered regular, Ryan is not in the trade 
was integral to the trade or business, or if    or business of property rental. Therefore, 
it generated business income in the past.       his rental income is not business income.
                                                 
See Kemppel v. Zaino, 2001-Ohio-92.             Royalty Income: Hannah works full-time 
                                                from  her  home  writing  children’s  books. 
Sale of an equity or ownership interest in a    Hannah has an agreement with a publisher 
business means the sale was treated as an       that pays her a royalty for each copy of her 
asset sale for federal income tax purposes      book that is sold. Hannah is in the trade or 
and/or the seller materially participated,      business of writing books. Therefore, her 
as described in 26 C.F.R. 1.469-5T, in the      royalty income is business income.

For more information, see the "Income – Business Income and the Business Income Deduction" topic at tax.ohio.gov/FAQ.
.



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2022 Ohio IT 1040                                                                                                                          11

                                   General Information for the Ohio IT 1040

Who Must File an Ohio Income Tax                           Ohio Residency                        How Do I Show I Am a Nonresident of 
Return?                                                                                          Ohio?
                                                 What Is my Ohio Residency Status?                
Every Ohio resident and every part-year                                                          Any individual can challenge the pre-
resident is subject to the Ohio income tax.      Resident: You  are  an  Ohio  resident  for     sumption of Ohio residency by providing 
Every nonresident having Ohio-sourced            income tax purposes if you are domiciled        documentation showing that they are a  
income must also file. Examples of Ohio-         in Ohio. Thus, under Ohio law, the terms        nonresident. Ohio uses a contact period test 
sourced income include the following:            “domiciled” and “resident” mean the same        to determine the burden of proof needed to  
● Wages or other compensation earned in          thing.                                          show that an individual is a nonresident.
  Ohio (see "Exception" below);
● Ohio lottery winnings;                         Generally, any individual with an abode         If you had fewer than 213 contact periods 
● Ohio casino gaming winnings;                   in Ohio is presumed to be a resident. The       in Ohio during the tax year, you must 
● Income or gain from Ohio property;             abode can be either owned or rented.            provide enough documentation to show 
● Income or gain from a sole proprietorship      Temporary absence from your Ohio abode,         that it is more likely than not that you were 
  doing business in Ohio;                        no matter how long, does not change your        a nonresident. If you had 213 or more 
● Income or gain from a pass-through entity      residency status. Thus, if you live in Ohio,    contact periods, you must provide clear and 
  doing business in Ohio.                        the presumption is that you are an Ohio         convincing documentation that you were a 
                                                 resident.                                       nonresident.
Exception: A full-year nonresident living in 
Indiana, Kentucky, Michigan, Pennsylvania,       Example:  Brent travels to Florida each         Alternatively, certain individuals can change 
or West Virginia does not have to file if the    winter  and  returns  to  Ohio  each  spring.   the  presumption  of  Ohio  residency  to  a 
nonresident's only Ohio-sourced income is        However, he maintains his Ohio driver's         presumption of nonresidency by filing the 
wages.                                           license, voter registration, etc. and has not   Ohio Nonresident Statement (form IT NRS). 
                                                 established permanent residence in Florida.     For more information on this statement, see 
Example:  Charley  lives  in  Kentucky  but      Therefore, he is a full-year resident of Ohio.  pages 13 and 49.
commutes to Cincinnati every day to her 
job. Charley's wages are not taxable in Ohio     Part-year resident: You  are  a  part-year      See R.C. 5747.24(B), (C) and (D).
even though they are earned here.                resident of Ohio if you were a resident of 
                                                 Ohio for a portion of the tax year and a        What Is a Contact Period?
You do not have to file an Ohio income           nonresident for the rest of the tax year.        
                                                                                                 You have a contact period in Ohio if all of 
tax return if:                                   Thus, you are a part-year resident if you       the following are true:
● Your Ohio adjusted gross income (Ohio          permanently moved into or out of Ohio           ● You have an abode outside of Ohio;
  IT 1040, line 3) is less than or equal to $0;  during the tax year.
● The total of your senior citizen credit,                                                       ● You are away overnight from your abode; 
  lump sum distribution credit, and joint fil-   Part-year residents  are  entitled  to the         AND
  ing credit (Ohio Schedule of Credits, lines    nonresident credit for any income earned        ● While away, you spend any portion of two 
  4, 5 and 12) is equal to or exceeds your       while they were a resident of another state.       consecutive days in Ohio.
  income tax liability (Ohio IT 1040, line  8c)  They are also eligible for the resident credit 
  and you are not liable for school district     on non-Ohio income earned while they were       You  do  not  have  to  spend  the  night  in 
  income tax; OR                                 an Ohio resident, if they were subject to, and  Ohio. For example, if you spend portions of 
● Your exemption amount (Ohio IT 1040,           paid tax on, that income in another state.      Monday and Tuesday in Ohio, but stay in 
  line 4) is the same as or more than your                                                       a hotel in Kentucky on Monday night, you 
  Ohio  adjusted gross income (Ohio IT           Nonresident: You are a nonresident if you       would still have a contact period in Ohio.
  1040, line 3).                                 were a resident of another state for the entire 
                                                 tax year. Nonresidents who earn or receive      You must spend consecutive days in Ohio to 
However, even if you meet one of these ex-       income within Ohio will be able to claim the    have a contact period. For example, if you 
ceptions, if you have a school district income   nonresident credit with respect to all items of spend portions of Monday and Wednesday 
tax liability (SD 100, line 2), you are required income not earned and not received in Ohio.     in Ohio, but not Tuesday, then you would not 
to file the Ohio IT 1040.                                                                        have a contact period in Ohio.
                                                 If you are currently a member of the 
Note: If your federal adjusted gross income      military and you have questions about your      See R.C. 5747.24(A). 
is  greater  than  $28,450, the Department       residency status, see page 9.
recommends that you file an Ohio IT 
1040  or IT 10, even if you do  not owe          For  more  information,  see tax.ohio.gov/
any tax, to avoid delinquency billings.          residency,  or Information  Release  IT 
                                                 2018-01, "Residency Guidelines -  Tax 
Ohio IT 10: Certain taxpayers can file Ohio      Imposed on Resident and Nonresident 
form IT 10 instead of the Ohio IT 1040. The      Individuals  for  Taxable  Years  2018  and 
four types of taxpayers described on form IT     Forward." See also R.C. 5747.01(I)(1) and 
10 are eligible to file the form if they:        Cunningham v. Testa, 2015-Ohio-2744.
● 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.



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12                                                                                                                    2022 Ohio IT 1040

                                     Donations that Apply to Ohio IT 1040

         A donation will reduce the           If you do not have an overpayment on your                 Wildlife Species and  
         amount of the refund that            Ohio  IT 1040, but you want to donate to                  Endangered Wildlife
    !    you are due. If you decide to        provide grants to such individuals, you may 
 CAUTION donate, this decision is final.      do so by writing a check payable to "Ohio       The Division of Wildlife uses these funds to 
         You cannot change your               Treasurer of State (ODVS)" and mailing it to:   establish habitat and protect open spaces 
mind and later ask for your donations to                                                      for wildlife. Past donations have helped to 
be refunded.   If you do not want to donate,   Ohio Department of Veterans Services           restore populations of endangered species. 
do not enter an amount on Ohio IT 1040,             Military Injury Relief Fund               Your generous donation will continue to help 
lines 26a-g.                                              P.O. Box 373                        support Ohio's native wildlife – a natural 
                                                    Sandusky, OH 44871                        treasure! 
Because your tax return is confidential, the 
Department cannot release your name to the          Ohio History Fund                         If you do not have an overpayment on your 
fund administrators, but the administrators                                                   Ohio  IT 1040, but you want to donate to 
extend appreciation to those who donate.      The Ohio History Fund is a 501(c)(3) non-       provide grants to protect Ohio's natural 
Your donation may be tax-deductible on a      profit organization that allocates these funds  heritage, you may do so by writing a check 
future federal income tax return.             toward a matching grants program to sup-        payable to the "Nongame and Endangered 
                                              port state and local history-related projects   Wildlife Special Account" and mailing it to:
See R.C. 5747.113.                            throughout Ohio. 
                                                                                              Ohio Department of Natural Resources
 Breast and Cervical Cancer Project           If you do not have an overpayment on                      Division of Wildlife
                                              your Ohio IT 1040, but you want to donate       2045 Morse Road, Building G-1
Contributions made to the project are used    to provide grants to promote and protect        Columbus, OH 43229-6693
to provide free breast and cervical cancer    Ohio's rich history, you may do so by writ-
screening, diagnostic and outreach/case       ing a check payable to "The Ohio History        To learn more, go to wildlife.ohiodnr.gov.
management services to uninsured and          Connection Income Tax Contribution Fund" 
underinsured Ohio women. The project is       and mailing it to:                                      Wishes for Sick Children
administered by the Ohio Department of         
Health and is operated through 11 regional       The Ohio History Connection                  Contributions are distributed by the Ohio 
agencies, which enroll women in the pro-            Attn: Business Office                     Department of Health to fund a program 
gram and schedule them for services with            800 E. 17th Avenue                        administered by a nonprofit corporation that 
clinical providers in the agency's service          Columbus, OH 43211-2474                   grants the wishes of individuals who are 
area.                                                                                         under the age of 18, Ohio residents, and 
                                              Donations may also be made online at            have been diagnosed with a life-threatening 
If you do not have an overpayment on your     www.ohiohistory.org.                            medical condition.
Ohio IT 1040, but you want to donate to 
provide grants for free breast and cervical      State Nature Preserves and                   If you do not have an overpayment on your 
cancer screening, you may do so by writ-                  Scenic Rivers                       Ohio IT 1040, but you want to donate to 
ing a check payable to "Ohio Treasurer of     Contributions are used to protect Ohio's        provide funds for Wishes for Sick Children, 
State" or "Ohio Department of Health" and     state nature preserves, scenic rivers, rare     you may do so by writing a check payable to 
mailing it to:                                species and unique habitats. Your donations     "Ohio Treasurer of State" or "Ohio Depart-
                                                                                              ment of Health" and mailing it to:
      Ohio Department of Health               play a critical role in caring for Ohio's most          Ohio Department of Health
      Attn: Breast & Cervical Cancer          exceptional forests, wetlands, prairies, rivers Attn: Wishes for Sick Children
               P.O. Box 15278                 and streams. Donations fund educational                   P.O. Box 15278
      Columbus, Ohio 43215-0278               outreach programs, research and monitoring      Columbus, OH 43215-0278
                                              for rare species and construction of facilities 
In the description on the check, please write that improve public access.
"Breast and Cervical Cancer Donation."
                                              If you do not have an overpayment on 
      Military Injury Relief Fund             your Ohio IT 1040, direct donations may 
                                              also be made by check or online. Please 
The Military Injury Relief Fund provides      visit the "Support Natural Areas" section 
grants to individuals injured while in active at naturepreserves.ohiodnr.gov for 
service as a member of the U.S. armed         information.
forces and to individuals diagnosed with 
post-traumatic stress disorder while serving, 
or after having served, in Operation Iraqi 
Freedom, Operation New Dawn or Opera-
tion Enduring Freedom.



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 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
Amended Return Check Box                          School District Number                            School District Number
Check this box if you are amending your           If you were an Ohio resident for any part of      Enter the school district number for which 
previously  filed  return. You  must  include     the tax year, enter the number of the school      you are filing this return on pages 1 and 
the  Ohio  IT  RE  and/or  SD  RE  with  your     district in which you lived during the majority   2. See pages 40-45 for a full list of Ohio’s 
amended return. See page 8 for amended            of the year. Full-year nonresidents should        school districts or use The Finder at tax.
return instructions. This box is not available    enter 9999.                                       ohio.gov/Finder.
on form IT 10.
                                                  See  pages  40-45  for  a  full  list  of  Ohio’s School District Residency Status
Net Operating Loss (NOL) Check Box                school districts or use The Finder at tax.
                                                  ohio.gov/Finder.                                  Check the box corresponding to your resi-
Check this box if you are amending due to                                                           dency status for the school district number 
a net operating loss carryback. You must          Note: Some school districts levy an income        you entered on the return. If you are a part-
include the Ohio Schedule IT NOL with your        tax on their residents. See page 46 for more      year resident, enter the dates of residency.
amended return. This box is not available 
on form IT 10.                                    information.
                                                                                                    Tax Type
Name(s), Address and SSN(s)                       Residency Status
                                                                                                    Check the box indicating the tax type of the 
Enter your name and current address on            Check the box corresponding to your resi-         school district for which you are filing this 
page 1 and your SSN on pages 1 and 2 of           dency status. If your filing status is married    return. The list of school districts on pages 
your return (if filing jointly, also enter your   filing jointly, each spouse must indicate his/    40-45 indicates the tax type of each taxing 
spouse’s name and SSN on page 1). Do not          her residency status.                             school district.
include your spouse’s name and SSN if 
you are not filing jointly.                       If you checked the box for "part-year resi-       For more information on the two tax types, 
                                                  dent" or “nonresident,” write, in the space       see page 46.
Note: If you and/or your spouse have an           provided, the two-letter abbreviation of the 
Individual Taxpayer Identification Number         state where you resided for the majority of 
(ITIN), you should enter the ITIN in the          the tax year.
spaces provided on the return for the SSN. 
                                                  For more information on Ohio residency, 
                                                  see page 11.
County
If you were an Ohio resident for any part of      Ohio Nonresident Statement
the tax year, enter the first four letters of the Nonresidents who meet certain required 
county in which you lived during the major-       criteria and wish to establish an irrebuttable 
ity of the tax year. Full-year nonresidents       presumption of non-Ohio residency for the 
should leave these boxes blank.                   tax year may check these boxes instead 
                                                  of filing form IT NRS. The five required 
Filing Status                                     criteria are listed  on  page  49  under the 
                                                  heading, “What Criteria are Required to File 
Your filing status must be the same as your       the Ohio Nonresident Statement?”
federal income tax filing status for the tax 
year. See R.C. 5747.08(E).                        Nonresidents who file jointly and both meet 
                                                  the required criteria can each check the 
If you check “married filing separately,” enter   appropriate box to establish an irrebuttable 
your spouse’s SSN in the spaces provided.         presumption of non-Ohio residency.

          If you and your spouse filed a          Note: Individuals who do not meet the 
          joint federal return, you must          required criteria are still able to file as non-
 !        file a joint Ohio income tax            residents. Residents and part-year residents 
 CAUTION  return even if one or both of           cannot   check these boxes to establish 
          you are nonresidents of Ohio.           an irrebuttable presumption of non-Ohio 
You  may  claim  the  nonresident  credit         residency.
(see the Ohio Schedule of Credits) for 
income not earned or received in Ohio.            Extension Filer
If you and your spouse filed separate 
federal returns, you must file separate 
Ohio returns.                                     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 exten-
                                                  sion filer for this tax year to qualify for the 
                                                  Ohio extension. For more information on 
                                                  filing extensions, see page 7.



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14                                                                                                                      2022 Ohio IT 1040
                                                                                             Note: The tax amount listed in the Income 
        Ohio IT 1040 - Individual Income Tax Return                                          Tax Table may be slightly lower or higher 
                                                                                             than the tax amount computed by using the 
                                                                                             Income Tax Brackets. 
Line 1 – Federal Adjusted Gross               Line 4 – Personal and Dependent 
Income                                        Exemptions                                     See R.C. 5747.02(A)(3).
Enter the amount from your 2022 federal       Ohio allows an exemption for the following:    Line 11 – Interest Penalty
income tax return:                            ● You, if not claimed as a dependent on 
● Federal 1040, line 11;                        another person’s return;                     Generally, if you are a wage earner and have 
● Federal 1040-SR, line 11; OR                ● Your  spouse,  if  filing  jointly  and  not Ohio withholding, you will not owe an interest 
● Federal 1040-NR, line 11.                     claimed as a dependent on another per-       penalty. If you have non-wage income or 
                                                son’s return; AND                            no Ohio withholding, use Ohio IT/SD 2210 
          Generally, line 1 of your Ohio      ● Your dependents claimed on your federal      to determine if an interest penalty is due. 
          income tax return must match          tax return.                                  For more information, see the    "Income - 
   !      your federal adjusted gross in-                                                    Estimated Income/School District Taxes 
CAUTION   come as defined in the Internal     The personal and dependent exemption is        and the 2210 Interest Penalty" topic at tax.
          Revenue Code.                       based on your modified adjusted gross in-      ohio.gov/FAQ. See also  R.C. 5747.09(D) 
                                              come (see page 7):                             and (E).
Zero or Negative Federal Adjusted Gross 
Income. If you have a zero or negative                                    Personal/          Line 12 – Unpaid Use (Sales) Tax
federal adjusted gross income, you must        Modified Adjusted          Dependent 
include a copy of page 1 of your federal        Gross Income              Exemption          Report the amount of unpaid use (sales) 
return.                                                                                      tax due for the tax year. You owe Ohio use 
                                                $40,000 or less           $2,400             tax if both of the following are true:
A foreign trust that files federal form 1040-                                                ● You made purchases where sales tax 
NR should not use the IT 1040 to file with      $40,001 – $80,000         $2,150               was not collected; AND
Ohio. Such trusts must file form IT 1041.      More than $80,000          $1,900             ● The  purchases  were  not  qualifying 
                                                                                               purchases made during Ohio's sales 
See R.C. 5747.01(A).                          Enter your number of exemptions in the           tax holiday.
                                              spaces provided. Multiply your exemptions      Use tax eliminates the disadvantage to 
Line 2a – Ohio Schedule of Adjust-            by the appropriate amount from above and 
ments (Additions)                             enter the result on line 4.                    Ohio retailers when Ohio shoppers buy 
                                                                                             from out-of-state sellers who do not col-
The Ohio Schedule of Adjustments lists        Example: John and Mary claim their son         lect sales tax. Use tax is most commonly 
the additions to your federal adjusted        Patrick as an exemption on their jointly filed due on out-of-state purchases such as 
gross income. For more information            federal income tax return. Their modified      those made from the internet, television, 
about the additions you must make, see        adjusted gross income is $75,000. Thus,        or catalogs.
pages 15-16.                                  they claim three exemptions totaling $6,450 
● If you have no additions to your Ohio       on their Ohio return. Patrick files his own    Use the worksheet on page 31 to calculate 
  income, leave line 2a blank.                tax return. Since Patrick is a dependent       your use tax. For more information, see the 
● Any additions listed on this line must be   and his parents claim an exemption for him,    "Sales and Use Tax" topics at    tax.ohio.
  supported  by  the  applicable  Schedule    he is not eligible for an exemption on his     gov/FAQ. See also R.C. 5747.083.
  of Adjustments  line item(s). Enter the     return. He should check the box indicating 
  amount from Schedule of Adjustments,        he can be claimed by someone else and          Line 14 – Ohio Income Tax Withheld
  line 10 on this line.                       enter $0 on line 4.                            Enter  your  Ohio  income  tax  withheld  as 
                                                                                             reported on Part A, line 1 of the Schedule 
You  must  include  a  copy  of  the  Ohio    Ohio Schedule of Dependents. If you            of Ohio Withholding.
Schedule of Adjustments with your return.     included dependents on your Ohio re-
                                              turn, complete the Ohio Schedule of De-        Schedule of Ohio Withholding. Complete 
Line 2b – Ohio Schedule of                    pendents. If your dependent has an indi-       this schedule if you are reporting an amount 
Adjustments (Deductions)                      vidual tax identification number (ITIN) or     on line 14 of the IT 1040. Enter only income 
                                              adoption  taxpayer  identification  number     statements (W-2, W-2G, 1099) reporting 
The Ohio Schedule of Adjustments lists        (ATIN), enter that number in the boxes for     Ohio income tax withheld. Do not include:
the deductions from your federal adjusted     the dependent's SSN. If the dependent          ● Taxes withheld for another state, a city, or 
gross income. For more information about      information is  not  provided,  incomplete,      a school district; OR
the deductions you must make, see pages       or contains errors, you may be asked for       ● Taxes paid by a pass-through entity and 
16-19.                                        supporting documentation.                        reported to you on an Ohio IT K-1 (report 
● If you have no deductions to your Ohio                                                       these amounts on Ohio Schedule of 
  income, leave line 2b blank.                See R.C. 5747.025 and 5747.01(O).                Credits, line 38).
● Any deductions listed on this line must 
  be supported by the applicable Schedule     Line 8a – Tax on Line 7a                       See the sample statements on pages 38-39. 
  of Adjustments line item(s). Enter the      Calculate your tax on your Ohio income tax     Do not list income statements that do not 
  amount from Schedule of Adjustments,        base less business income.                     report Ohio income tax withheld.
  line 39 on this line.                       ● All taxpayers can utilize the Income Tax     Place  the state  copies  of  your  income 
You  must  include  a  copy  of  the  Ohio      Brackets found on page 31.                   statements after the last page of your return. 
Schedule of Adjustments with your return.     ● If your nonbusiness taxable income is        Do not include income statements that are 
                                                less than $115,300, your tax has been        handwritten, self-created, or generated by 
                                                calculated for you in the Income Tax Table   your tax preparation software.
                                                found on pages 32-37.
                                                                                             See R.C. 5747.08(H).



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 2022 Ohio IT 1040 / Schedule of Adjustments                                                                                                  15

Line 15 – Payments and Credit                     Line 22 – Interest Due                          Line 26 – Donations
Carryforward Amounts                              Interest is due from the unextended due date    You  may  donate  all  or  a  portion  of  the 
                                                  until the date the tax is paid. Generally, you  amount on line 24 to one or more of the 
Enter the following amounts:                      do not owe interest if you are due a refund.    organizations listed.  Such donations will 
● Estimated payments (Ohio IT 1040ES);            An extension of time to file does not extend    reduce your refund, and are  only allowed 
● Extension payments (Ohio IT 40P); AND           the payment due date. The interest rate for     on timely filed, original returns; they are not 
● Any credit carryforward amount from your        calendar year 2023 is 5%.                       allowed on amended returns. 
  prior year Ohio IT 1040. 
                                                  Certain military servicemembers may not         If you decide to donate, this decision is 
Do not include:                                   be subject to interest. See page 9 for more     final. For more information on the donation 
● A prior year's refund that you requested        information.                                    options, see page 12. 
  but did not receive. Contact the Depart-
  ment about the status of any such refund.       See R.C. 5747.08(G).                            See also R.C. 5747.113.
● Taxes paid by a pass-through entity and 
  reported to you on an Ohio IT K-1 (report       Line 23 – Total Amount Due                      Line 27 – Your Refund
  these amounts on Ohio Schedule of 
  Credits, line 38).                              This amount must be paid by April 18,           If you do not request direct deposit, or you 
                                                  2023.  Do not mail cash.   Instead, make        filed by paper, your refund will be mailed to 
See R.C. 5747.09(B).                              payment by:                                     the address on the tax return.
                                                  ● Electronic check;
Line 17 – Amount Previously Paid                  ● Credit or debit card; OR                      Note: Your refund may be offset pursuant 
                                                  ● Paper check or money order.                   to R.C. 5747.12. You will be notified if your 
(Amended Returns Only)
                                                  Make your check or money order payable          refund is subject to offset.
When filing an amended return, enter the          to "Ohio Treasurer of State" and include an 
amount previously paid with your previously       Ohio IT 40P or IT 40XP payment voucher.         If you move after filing your tax return, 
filed return(s) excluding the amount reported     Include the tax year and the last four digits   your refund may be delayed. Notify the 
on line 15.                                       of your SSN on the “Memo” line.                 Department of your address change as 
                                                                                                  soon as possible. 
Line 19 – Overpayment Previously                  For  more information regarding payment 
Requested (Amended Returns Only)                  options, see page 6.
When filing an amended return, enter the 
amount you reported on line 24 on your            Line 25 - Credit Carryforward
previously filed return(s).                       Enter the portion of your refund you want 
                                                  applied to tax year 2023. This is only al-
                                                  lowed on timely filed, original returns; it is 
                                                  not allowed on amended returns.

                Ohio Schedule of Adjustments                                                      Line 5 – Medical Savings Account
                                                                                                  Enter amounts from a medical savings 
            Additions                             Line 3 – College Tuition Expenses               account withdrawn for nonmedical pur-
Line 1 – Non-Ohio State or Local                                                                  poses only if the amount was deducted 
                                                  Enter any amount reported to you on a 
Government Interest and Dividends                                                                 on the Ohio Schedule of Adjustments in 
                                                  1099-Q representing distributions from the      any tax year. Use the worksheet on page 
Enter  interest  and/or  dividends  paid  on      Ohio CollegeAdvantage program that meet         27 to calculate this adjustment. See R.C. 
obligations or securities from a non-Ohio         all of the following:                           5747.01(A)(14).
state, city, county, or other local government.   ● The amount is not otherwise included in 
Do not include:                                     your federal adjusted gross income;           Line 6 – Reimbursement of Expenses
● Any amounts already included in federal         ● The amount was not used to pay for quali-
  adjusted gross income;                            fied higher-education expenses and was        Enter reimbursements received in 2022 
● Amounts paid on obligations or securities         not distributed due to the beneficiary's      for any expenses that you deducted on a 
  from Ohio, or an Ohio city, county, school        death, disability, or receipt of a scholar-   previously filed Ohio income tax return if 
  district, or other local government;              ship; AND                                     the amount of the reimbursement was not 
● Amounts paid on obligations or securi-          ● The amount was deducted as an Ohio 529        included in federal adjusted gross income for 
  ties from a U.S. territory or the federal         plan contribution or tuition credit purchase  2022. See R.C. 5747.01(A)(11)(b).
                                                    on the Ohio Schedule of Adjustments in 
  government. 
                                                    any tax year.                                 Line 7 – Accelerated Depreciation
See R.C. 5747.01(A)(1).
                                                  See R.C. 5747.01(A)(9) and 5747.70.             Add 5/6 of your bonus depreciation allowed 
Line 2 – Pass-Through Entity Add-Back                                                             under Internal Revenue Code section 
                                                  Line 4 – Ohio Public Obligations                168(k). Also add  5/6 of  your depreciation 
Enter Ohio pass-through entity tax (from the                                                      expense  allowed  under  Internal  Revenue 
IT 1140 and/or IT 4738) to the extent it was      Enter any loss resulting from the sale/dispo-
deducted or excluded in arriving at your          sition of Ohio public obligations to the extent Code section 179 less the amount that 
federal adjusted gross  income. The  tax          that such losses have been deducted in          would  have  been  allowed  under  section 
may be reported to you on an Ohio IT K-1          determining federal adjusted gross income.      179 as it existed on Dec. 31, 2002. 
or provided with the federal K-1. See        R.C. See R.C. 5747.01(A)(8).
5747.01(A)(15) and (36).



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16                                                                                                                 2022 Ohio Schedule of Adjustments

Replace “5/6” with “2/3” for employers who        Line 13 – State or Municipal Income Tax             annual limitation of $4,000 per beneficiary. 
increased their Ohio income taxes withheld        Overpayments                                        Married taxpayers may deduct up to a maxi-
by an amount equal to or greater than 10%                                                             mum of $4,000 per beneficiary whether their 
over the previous year. Replace “5/6” with        Enter the amount from your 2022 federal             filing status is married filing jointly or married 
“6/6” for taxpayers who incur a net operat-       income tax return, Schedule 1, line 1. See          filing separately.
ing loss for federal income tax purposes if       R.C. 5747.01(A)(11)(a).
the loss was a result of the 168(k) and/or                                                            Use the worksheet on page 28 to assist you 
179 depreciation expenses.                        Line 14 - Taxable Social Security                   in calculating the unused portion of your 
                                                                                                      STABLE account contributions. For more 
                                                  Benefits
No add-back is required for:                                                                          information,  see  the "Income  -  STABLE 
● Employers who increased their Ohio              Deduct the amount on your federal 1040 or           Account Deduction" topic at      tax.ohio.
  income taxes withheld over the previous         1040-SR, line 6b. Do not enter any non-tax-         gov/FAQ   . See also R.C. 5747.01(A)(29) 
  year by at least their total 168(k) and 179     able portion of your Social Security benefits.      and 5747.78.
  depreciation expenses;                          See R.C. 5747.01(A)(5).
● 168(k) or 179 depreciation from a pass-                                                             Line 19 – Nonresident Income from Ohio 
  through entity in which the taxpayer owns       Line 15 - Certain Railroad Benefits                 Disaster Work
  less than 5%.
                                                  Deduct railroad benefits, to the extent they        Deduct income included in your federal 
This add-back is deductible on the Ohio           are exempt from state taxation and included         adjusted gross income if all of the following 
Schedule of Adjustments in future tax years.      in your federal adjusted gross income, such         are true:
Use the worksheet on page 28 to assist you        as:                                                 ● You are a nonresident of Ohio;
in calculating your future years' deductions.     ● Railroad retirement benefits;                     ● The income was received for disaster     
                                                  ● Supplemental railroad retirement benefits;           work in Ohio during a disaster response 
For more  information,  see  the "Income -        ● Dual railroad retirement benefits;                   period; AND
Bonus Depreciation"   topic at   tax.ohio.        ● Railroad disability benefits; OR                  ● You  did  not  receive  any  other  Ohio-   
gov/FAQ. See also R.C. 5747.01(A)(17).            ● Railroad unemployment benefits.                      sourced income during the tax year.
                                                                                                      For the purposes of this line, “income” 
Line 8 – Federal Interest and Dividends           Note: Do not report any amounts already             includes compensation paid to an employee 
                                                  included on line 14 as taxable Social Security      of a business performing disaster work in 
Enter interest or dividends on obligations of     benefits.                                           Ohio, as well as amounts paid to a business 
the U.S. government exempt from federal 
taxation but not exempt from state taxation.      See R.C. 5747.01(A)(5).                             performing disaster work in Ohio.
See R.C. 5747.01(A)(2).                                                                               “Disaster work” means repairing, renovating, 
                                                  Line 16 – Income from Ohio Public                   installing, or constructing property and 
Line 9 – Federal Conformity Additions             Obligations                                         equipment destroyed  by  the  declared 
                                                                                                      disaster,  provided  that  the  property  or 
This line is only for federal conformity adjust-  Deduct any of the following to the extent           equipment is owned by a public utility, 
ments. Do not enter any federal Schedule A        included in your federal adjusted gross             commercial mobile radio service provider, 
adjustments on this line. For updates on Ohio     income:                                             cable service provider, or video service 
conformity, see  tax.ohio.gov/conformity.         ● Interest income earned from Ohio public           provider. Disaster work also includes any 
See also R.C. 5701.11.                              obligations and Ohio purchase obligations;        preparation for these activities.
                                                  ● Gains from the sale or disposition of Ohio 
             Deductions                             public obligations; OR                            The "disaster  response  period"  is  based 
                                                  ● Income from a certain transfer agreement          on when the president of the U.S. or the 
Line 11 – Business Income Deduction                 or an enterprise transferred under that           governor of Ohio declares that an emergency 
                                                    agreement.                                        exists in Ohio. It begins 10 days prior to 
In order to take this deduction, you must                                                             the declaration and ends 60 days after the 
complete the Ohio Schedule IT BUS. See the        See R.C. 5747.01(A)(7), (8), and (26).              declaration expires or is rescinded.
instructions on page 19. Enter the amount 
from Ohio Schedule IT BUS, line 11, on this       Line 17 – Individual Development                    See R.C. 5747.01(A)(30) and 5703.94.
line. See R.C. 5747.01(A)(28).                    Accounts
                                                                                                      Line 20 – Federal Interest and  
                                                  Enter contributions you made to an Ohio             Dividends Exempt from State Taxation
Line 12 – Reciprocity Wages                       county's  individual  development  account 
Enter compensation amounts earned in Ohio         program. Only amounts contributed for the           Enter interest and dividend income, to the 
during the portion of the year that you were      purpose of matching funds are eligible for this     extent included in federal adjusted gross in-
a resident of Indiana, Kentucky, Michigan,        deduction. You cannot enter amounts you             come, from obligations issued by the U.S. 
Pennsylvania, and/or West Virginia. Do not        deposited into your own individual develop-         government or its possessions/territories 
include any Ohio sourced business income,         ment account.                                       that are exempt from Ohio tax by federal law. 
lottery or casino winnings, rental or royalty in- For more information, contact your local            Examples include:
come, capital gains, or non-employee wages.       county department of job and family services.       ● U.S. savings bonds (Series E, EE, H or I);
Exception: This deduction does not apply to       See R.C. 5747.01(A)(16).                            ● Treasury notes, bills and bonds;
compensation from a pass-through entity in                                                            ● Sallie Maes. 
which you directly or indirectly own at least     Line 18 – STABLE Contributions
                                                                                                      Examples of interest income that are  not 
20%. R.C. 5733.40(A)(7) reclassifies such         Deduct contributions you made to a STABLE           deductible:
compensation as a distributive share of           (Ohio ABLE) account, up to $4,000 per ben-          ● Interest paid by the IRS on a federal 
income from the pass-through entity.              eficiary per year. Contributions exceeding the         income tax refund;
                                                  $4,000 limitation may be deducted on future         ● Interest  income  from  Fannie  Maes  or 
See R.C. 5747.01(A)(33) and 5747.05(A)(2).        years' returns until fully utilized, subject to the    Ginnie Maes.



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 2022 Ohio Schedule of Adjustments                                                                                                      17

For more examples of deductible amounts,         or nonresident credit; AND                    ● The servicemember is a nonresident of Ohio.
see Information Release IT 1992-01 titled      ● In the current tax year, you claimed either 
"Exempt Federal Interest Income," at   tax.      (i) an itemized deduction on your federal     Also deduct compensation earned by a 
ohio.gov. See also  R.C. 5747.01(A)(3).          Schedule A for the amount repaid OR (ii)      civilian spouse in Ohio if all of the following 
                                                 a tax credit on your federal 1040 based       are true:
Line 21 – Ohio Depreciation Deduction            upon the amount repaid.                       ● The civilian spouse and the servicemem-
                                                                                                 ber are in Ohio solely because of military 
Deduct:                                        See R.C. 5747.01(A)(12).                          orders; AND
● 1/5 of prior year 5/6 add-backs,                                                             ● The civilian spouse and the servicemem-
● 1/2 of prior year 2/3 add-backs, AND         Line 24 – Wage Expense                            ber have the same state of legal residence.
● 1/6 of prior year 6/6 add-backs,
of Internal Revenue Code sections 168(k)       Deduct the amount you reported as your          For more information on taxation of military 
and 179 depreciation adjustments. The de-      work opportunity tax credit on your federal     servicemembers and their civilian spouses, 
duction must be taken in equal increments      income tax return. See R.C. 5747.01(A)(6).      see page 9. See also 50 U.S.C. §4001.
in consecutive tax years and any unused                                                        Line 28 – Uniformed Services 
portion from any given tax year is not eli-    Line 25 – Federal Conformity Deductions 
                                                                                               Retirement Income
gible to be carried forward.                   This line is only for federal conformity adjust-
           You can only deduct amounts         ments. Do not enter any federal Schedule A      Deduct military retirement income if both of 
           that you added back in a prior      adjustments on this line. For updates on Ohio   the following are true:
    !      year on your Ohio IT 1040. If       conformity, see  tax.ohio.gov/conformity.       ● The income is included in federal adjusted 
                                                                                                 gross income; AND
CAUTION    you  receive  an  Ohio  IT  K-1     See also R.C. 5701.11.                          ● The income is related to your service in the 
           reporting a deduction, you                                                            uniformed services or reserve components 
           must verify it is consistent        Line 26 – Military Pay for Ohio Residents         thereof, or the National Guard.
with your prior year add-back(s). You can       
take this deduction even if you no longer                   Nonresidents and resident          The term "uniformed services" includes 
directly or indirectly own the asset.                       servicemembers      stationed      the Army, Navy, Air Force, Marine Corps, 
                                                   !        in Ohio are not eligible  for      Space Force, Coast Guard, the commis-
Additionally, in tax years with an NOL, an      CAUTION     this deduction. Only resident      sioned corps of the National Oceanic and 
NOL carryback or an NOL carryforward,                       servicemembers      stationed      Atmospheric Administration, and the Public 
you cannot claim this deduction. Instead,      outside of Ohio are eligible.                   Health Service.
you must carry the deduction forward to the 
next tax year in which you have no NOL,        Deduct military pay and allowances only if      If you served in the military and receive a 
carryback, or carryforward.                    all of the following are true:                  federal civil service retirement pension,  you 
                                               ● They are included in your federal adjusted    are eligible for a limited deduction based on 
For more information, see  the     "Income -     gross income;                                 the amount of your federal retirement pay 
Bonus Depreciation" topic at       tax.ohio.   ● You received them while stationed outside     that is attributable to your years of military 
gov/FAQ. See also R.C. 5747.01(A)(18).           Ohio;                                         service. You can contact the Office of Per-
                                               ● You are a resident of Ohio; AND               sonnel Management if you need assistance 
Line 22 – Refund or Reimbursement for          ● You  were  in  active  duty  service  in  the in determining your military and total service 
Itemized Deductions                              U.S. Army, Air Force, Navy, Marine Corp,      time used in your retirement calculation.
                                                 or Coast Guard or reserve components 
Deduct amounts included in your federal ad-      thereof, or the National Guard.               Example: Joe served in the Army for 10 
                                                                                               years and then worked for the U.S. National 
justed gross income that represent refunds or  "Stationed" means the servicemember's           Parks Service for an additional 20 years 
reimbursements of expenses that you previ-     permanent duty station. A servicemember's       before retiring; a total of 30 years of federal 
ously deducted on federal Schedule A. Do not   "permanent duty station" is the military in-    service time. Joe's total federal pension is 
include any amounts that were previously de-   stallation where the servicemember is cur-      $100,000, $90,000 of which is included in his 
ducted on the Ohio Schedule of Adjustments     rently assigned and is physically located       federal adjusted gross income. In calculating 
in any tax year. SeeR.C. 5747.01(A)(11)(a).    under non-temporary duty orders. Periods        his Ohio deduction, Joe should divide 10 
Example: Sue claimed an itemized deduc-        of active duty outside  Ohio for purposes       years by 30 years, and then multiply the re-
tion of $500 for attorney fees on her 2018     other than training, or periods of training     sult by $90,000 [90,000 X 10/30]. Thus, Joe 
federal Schedule A. In 2022 she received a     greater than 30 days outside Ohio, qualify      can deduct $30,000 or 1/3 of the portion of 
reimbursement for $200 of those fees from      as being stationed outside Ohio.                his retired personnel pay included in federal 
her attorney. She reported this $200 on her    For more information on taxation of military    adjusted gross income.
2022  federal  income  tax  return  as  other  servicemembers and their civilian spouses,      Additionally, deduct amounts collected un-
income. Sue is entitled to deduct the $200     see page 9. See also R.C. 5747.01(A)(21).       der a “survivor benefit” plan by a surviving 
reimbursement on this line.
                                               Line 27 – Nonresident Military & Civilian       spouse or former spouse of a deceased 
                                                                                               member of the “uniformed services.” You 
Line 23 – Repayment of Income                  Spouse Wages                                    may be required to provide a copy of the 
Reported
                                                            Ohio residents are not eli-        federal 1099-R to verify this deduction.
Deduct  amounts,  described  in  section                    gible for this deduction. Only         Amounts deducted on this line cannot 
1341(a)(2) of the Internal Revenue Code,                    nonresident servicemembers         Note: 
                                                   !                                           be used to calculate the retirement credit or 
that you repaid in the current tax year if:     CAUTION     and their nonresident civilian     the lump sum retirement credit on the Ohio 
● You recognized the amount as income on                    spouses are eligible.              Schedule of Credits.
  your federal return in a prior year;         Deduct military pay and allowances earned 
● You have not deducted this income on any     by the military servicemember if all of the     For more information on taxation of military 
  other line on your Ohio income tax return    following are true:                             servicemembers and their civilian spouses, 
  for any tax year;                            ● They are included in federal adjusted         see page 9. See also R.C. 5747.01(A)(23) 
● In the year you recognized the income, it      gross income; AND                             and 5747.01(FF).
  did not qualify for either the Ohio resident 



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18                                                                                                                2022 Ohio Schedule of Adjustments

Line 29 – Military Injury Relief Fund and          For Ohio 529 Plan information, call 1-800-233-    Most life insurance benefits are not included 
Disability Severance Payments                      6734 or visit www.collegeadvantage.com.           in federal adjusted gross income and thus 
                                                                                                     are not deductible.
Enter military injury relief fund and disability   For more tax information, see the "Income - 
severance payments that are included in            529 Plan Account Deduction" topic at tax.         Generally, survivor benefits include any 
your federal adjusted gross income. For            ohio.gov/FAQ. See also R.C. 5747.01(A)(9)         amount received because of the death of 
more information on taxation of military           and 5747.70.                                      another individual. The decedent's age, re-
servicemembers and their civilian spouses,                                                           cipient's age, relationship to the decedent, and 
see page 9. See also R.C. 5747.01(A)(24)           Line 32 – Portion of Certain College              prior tax treatment of the income on the dece-
and (32).                                          Grants Used to Pay Room and Board                 dent's return are not relevant in determining if 
                                                                                                     income qualifies as survivor benefits. 
                                                   Deduct any portion of a federal Pell Grant 
Line 30 – Ohio National Guard                      and/or Ohio College Opportunity Grant that        To determine if amounts are survivor ben-
Reimbursements and Benefits                        was:                                              efits, you should refer to the terms of the 
Deduct reimbursements of group life insur-         ● Included on your federal 1040, line 1z;         plan under which the benefits are paid. Any 
ance premiums paid by the Ohio Adjutant            ● Received by you, your spouse or your            amounts payable without the death of a 
General if all of the following are true:            dependent; AND                                  covered individual as a precondition are not 
● The reimbursements are included in your          ● Used to pay qualifying room and board           survivor benefits.
  federal adjusted gross income;                     expenses.
                                                                                                     See R.C. 5747.01(A)(4) and Ohio Adm. 
● You purchased group life insurance pursu-        Qualifying room  and  board expenses in-          Code 5703-7-08.
  ant to the "Servicemembers' Group Life           clude only those amounts paid for room and 
  Insurance Act"; AND                              board, including meal plans, furnished by the     Line 36 – Unreimbursed Medical & 
● You were on active duty in the Ohio Na-          educational institution.                          Health Care Expenses
  tional Guard for the months during which 
  premiums were paid.                              The amount deducted on this line cannot ex-       Deduct the following amounts to the extent 
                                                   ceed the taxable portion included on line 1z of   not otherwise deducted or excluded in cal-
Also deduct death benefits included in your        your federal return.                              culating your federal adjusted gross income:
federal adjusted gross income, that are paid 
                                                                                                     ● Long-term care insurance premiums;
by the Ohio Adjutant General, due to the           See R.C. 5747.01(A)(27).                          ● Certain dental, vision and health insurance 
death of an active duty member of the Ohio 
National Guard.                                    Line 33 - Ohio Educator Expenses                    premiums; AND
                                                                                                     ● Medical care expenses (such as prescription 
For more information on taxation of military       Deduct any education expenses incurred by           medication, copays, doctor visits) in excess of 
servicemembers and their civilian spouses,         a qualifying Ohio educator during the tax year      7.5% of your federal adjusted gross income.
see page 9. See also R.C. 5747.01(A)(20)           to the extent not otherwise deducted or ex-
and (21).                                          cluded in calculating your Ohio adjusted gross    This deduction is available for any of the 
                                                   income. This deduction is limited to $250 per     above amounts that you paid for you, your 
Line 31 – Contributions to an Ohio 529             qualifying Ohio educator.                         spouse, or your dependents.
Plan
                                                   “Qualifying Ohio educator” means a kinder-        Do not deduct any amounts:
Deduct contributions you made to an Ohio           garten through grade 12 Ohio public or private    ● Paid with pre-tax dollars (such as health    
529 (CollegeAdvantage) savings plan. This          school teacher, instructor, counselor, principal,   savings or flexible spending accounts);
deduction is limited to $4,000 per beneficiary     or aide who worked at least 900 hours during      ● Paid by you but later reimbursed or re- 
per year. Contributions exceeding the $4,000       the school year. “Education expenses” means         funded; OR
limitation may be deducted on future years'        any expenses described in Internal Revenue        ● Paid by insurance or another person.
returns  until  fully  utilized,  subject  to  the Code section 62(a)(2)(D).
annual limitation of $4,000 per beneficiary.                                                         Use the worksheet on page 27 to calculate 
Married  taxpayers  may  deduct  up  to  a         See R.C. 5747.01(A)(31) and (JJ).                 this deduction and include a copy with your 
maximum of $4,000 per beneficiary whether                                                            return. For more information, see the  "In-
their filing status is married filing jointly or   Line 34 – Disability Benefits                     come - Medical & Health Care Expenses" 
married filing separately.                         Deduct disability benefits to the extent in-      topic at tax.ohio.gov/FAQ. See also    R.C. 
Use the worksheet on page 28 to assist you         cluded in federal adjusted gross income.          5747.01(A)(10).
in calculating the unused portion of your Ohio     To  determine  if  amounts  are  disability 
529 account contributions.                         benefits, you should refer to the terms of        Line 37 – Medical Savings Account
                                                   the plan under which the benefits are paid.
Additionally, deduct income related to an Ohio                                                       Deduct the amount of funds you and your 
                                                                                                     spouse  (if  filing  jointly)  deposited  into  a 
529 savings plan that is included in federal       You may not deduct:                               medical savings account. For 2022, the 
adjusted gross income. Such amounts may            ● Temporary wage continuation payments; 
be reported as "other income" on your federal      ● Retirement benefits that converted from         maximum deduction for contributions 
return. Also deduct any negative amounts             disability benefits upon reaching a mini-       is  $5,215  per  taxpayer.  Do  not  include 
reported in box 2 of your federal 1099-Q, that       mum retirement age; OR                          amounts deducted on your federal return for 
were not deducted in computing your federal        ● Payments for temporary illnesses or in-         contributions to a health savings account.
adjusted gross income.                               juries (such as sick pay provided by an         You  may  also  deduct  any  investment  in-
                                                     employer or third party).                       come or interest earned on your deposits 
You may not deduct:                                                                                  into a medical savings account to the extent 
● Amounts contributed by another person;           See R.C.  5747.01(A)(4)     and Ohio Adm.         included in your federal adjusted gross 
● Amounts  contributed  to  another  state's       Code 5703-7-08. 
  529 savings plan; OR                                                                               income.
● Income related to a 529 savings plan that        Line 35 – Survivor Benefits                       Use the worksheet on page 27 to calculate 
                                                                                                     this deduction and include a copy with your 
  is not included in federal adjusted gross        Deduct survivor benefits to the extent in  -      return. See R.C. 5747.01(A)(13).
  income.                                          cluded in federal adjusted gross income. 



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 2022 Ohio Schedule of Adjustments / Schedule IT BUS                                                                                     19

Line 38 – Qualified Organ Donor Expenses             income. This one-time deduction is limited   connection with the taxpayer's donation of a 
                                                     to $10,000 per taxpayer.                     qualifying organ to another human being. A 
Deduct qualified organ donation expenses                                                          "qualifying organ" includes all or any portion 
you  incurred  during  the  tax  year  to  the       "Qualified organ donation expenses" means    of a human liver, pancreas, kidney, intestine, 
extent not otherwise deducted or excluded            travel expenses, lodging expenses, and       lung, or human bone marrow.
in calculating your federal adjusted gross           wages and salary forgone by a taxpayer in 
                                                                                                  See R.C. 5747.01(A)(22).

                                                                                                  Line 6 - Schedule F, Net Profit or Loss 
         Ohio Schedule IT BUS - Business Income                                                   from Farming
                                                                                                  Enter net profit or loss from farming reported 
Enter all business income that you (and your         Line 3 - Schedule D, Capital Gains and       on federal Schedule F. You must net any 
spouse, if filing jointly) received during the       Losses                                       farming losses against any farming gains.
tax year, from all sources, on this schedule.                                                      
Only one IT BUS should be used for each              Enter capital gains or losses reported on 
return filed.                                        federal Schedule D that qualify as  business Line 7 - Other Business Income
                                                     income. Do not include gains  or losses from Enter any business income or loss included in 
 Part 1 - Business Income                            the sale of property that was not used in a  your federal adjusted gross income that was 
                                                     trade or business.
Enter only amounts that are both included                                                         not entered on lines 1 through 6. Include on 
                                                                                                  this line any amounts reported on the federal 
in federal adjusted gross income and are             Line 4 - Schedule E, Supplemental            4797 that are business income.
"business income" under Ohio law. 
                                                     Income and Loss
         Due to differences between                                                                   Part 2 - Business Income 
         federal  and  Ohio  law,  some              Enter your net business income or loss 
 !       amounts reported as business                reported  on federal  Schedule  E.  If you                Deduction
 CAUTION income on your federal return               have multiple sources of business income, 
         may not be business income                  you must net any business losses against     Use these lines to calculate your Ohio 
on this schedule. Do not simply list the             any business income. Do not include any      business income deduction. If the amount 
amounts from your federal return.                    guaranteed payments on this line, even       on line 9 is zero, you  do not have a 
                                                     if included on federal Schedule E.           business income deduction  or  any 
                                                                                                  taxable business income.
For more information on how Ohio defines  
business  income  and  examples  of                  Line 5 - Guaranteed Payments and/or 
business income, see page 10. See also               Compensation                                     Part 3 - Taxable Business 
R.C.5747.01(B) and (C).                                                                                        Income
                                                     Enter  guaranteed payments  and/or 
Line 1 - Schedule B, Interest and Ordinary           compensation (i.e., wages or salaries)       Do not complete these lines if your Ohio 
Dividends                                            paid to you by a pass-through entity, or a   taxable  income  (Ohio  IT  1040,  line  5)  is 
                                                     professional employer organization on its    zero. Ohio taxes business income at a flat 
Enter taxable interest and ordinary dividends        behalf, in which you have at least a 20%     3% rate. See R.C. 5747.02(A)(4).
reported on federal Schedule B that qualify          direct or indirect ownership. Please note, 
as business income. Do not include interest          “indirect” ownership does not include            Part 4 - Business Entities
or dividend income from personal bank                beneficial or constructive ownership via 
accounts or personal investments.                    Internal Revenue Code attribution rules.     For each pass-through entity in which you 
                                                                                                  or your spouse are an investor, enter the 
Line 2 - Schedule C, Net Profit or Loss              Example: Matt and Sarah are married and      following:
                                                     both work for PTE A. Matt is the owner of    ● The FEIN;
from Business                                        PTE A. Thus, he directly owns 100% of        ● Your  and  your  spouse's  ownership 
Enter  net  profit  or  loss  from  a  business      PTE A and his wages from PTE A qualify as       percentage, AND;
reported  on  federal  Schedule  C.  If  you         business income. However, Sarah’s wages      ● The business name.
have multiple businesses, you must net any           from PTE A do   not qualify as business      When listing sole proprietorships, enter 
business losses against any business gains.          income. While Sarah constructively owns      the owner's SSN and name or the "doing 
                                                     100% of PTE A (through attribution of        business as" name. 
Example: Sam has a business that incurs              Matt’s ownership), she does not directly or 
a loss of -$15,000. Sam's wife Suzy has a            indirectly own any portion of PTE A.
separate business that generates a profit of 
$10,000. The net Schedule C loss reported 
on their jointly filed federal return is -$5,000. 
Thus, they must report -$5,000 on this line.
 
For more information, see the "Income - Business Income and the Business Income Deduction" topic at tax.ohio.gov/FAQ.



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20                                                                                                                   2022 Ohio Schedule of Credits
                                                                                                   Expenses that do not qualify are generally 
                                                                                                   those that do not teach or improve skills used 
                       Ohio Schedule of Credits                                                    in a job, such as:
                                                                                                   ● Computer purchases and upgrades;
Nonrefundable Individual Credits                  ● You have not previously taken the Ohio         ● Professional organization fees/dues;
                                                    lump sum distribution credit.                  ● Job placement or career planning ser-
Many of these credits are based, in part,                                                            vices (resume workshops, interview 
on  your  modified  adjusted  gross  income       The credit is equal to $50 per return. See 
(MAGI).  For  more  information  on  MAGI,        R.C. 5747.055(F).                                  critiques, skills assessment, etc.);
see page 7.                                                                                        ● Certification or licensure expenses (tests, 
                                                  Line 5 – Lump Sum Distribution Credit              fees, etc.).
Line 2 – Retirement Income Credit                 If you take this credit, you cannot take         Use the worksheet on page 30 to calculate 
To qualify for this credit, all of the following  the $50 senior citizen credit on this            this credit and include a copy along with all 
must be true:                                     year's return or any future return.              supporting documentation with your return. 
                                                                                                   For more information, see  tax.ohio.gov/
● Your modified adjusted gross income less        To qualify for this credit, all of the following credits. See also R.C. 5747.27.
  exemptions is less than $100,000;               must be true: 
● You must have received income from a            ● Your modified adjusted gross income less       Line 8 – Campaign Contribution Credit
  pension, profit-sharing, or retirement plan       exemptions is less than $100,000;              To  qualify  for  this  credit,  you  must  have 
  (such as traditional IRAs or 401(k) plans);     ● You were 65 or older at the end of the         contributed money to the campaign commit-
● This income is included in your Ohio ad-          tax year;                                      tee of a candidate for any of the following 
  justed gross income;                            ● You  must  have  received  a  total,  lump     Ohio offices:
● This income was received on account of            sum distribution from a qualified pension,     ● Governor or lieutenant governor
  retirement; AND                                   retirement, or profit-sharing plan; AND        ● Secretary of state
● You have not previously taken the Ohio          ● You  have  not  previously  claimed  this      ● Auditor of state
  lump sum retirement credit.                       credit.                                        ● Treasurer of state
Use Table 2 on page 29 to determine your          A "total distribution" is generally indicated in ● Attorney general
credit based on your and your spouse's (if        box 2b of your 1099-R. Use the worksheet         ● Chief justice of the Ohio Supreme Court
                                                                                                     
                                                                                                   ● Justice of the Ohio Supreme Court
filing jointly) total eligible retirement income. on page 29 to calculate this credit. See R.C.    ● Ohio Board of Education
of Adjustments (such as Social Security           5747.055(G)
Amounts deducted on the Ohio Schedule                          .                                   ● Ohio Senate
benefits and uniformed services retirement        Line 6 – Child Care and Dependent                ● Ohio House of Representatives
income) do not qualify for this credit.  The      Care Credit                                      The credit equals the amount contributed 
maximum credit per return is $200.                                                                 during the tax year up to $50 per return, or 
                                                  To qualify for this credit, your modified adjust-
See R.C. 5747.055(B).                             ed gross income must be less than $40,000        $100 if you are filing jointly. Contributions 
                                                  and you must have claimed the federal "credit    to local candidates (such as city or county 
Line 3 – Lump Sum Retirement Credit               for child and dependent care expenses" on        officials)  or  federal  candidates  (such  as 
                                                  federal form 2441.                               President or U.S. Senator) do not     qualify 
If you take this credit, you cannot take the                                                       for this credit. See R.C. 5747.29.
retirement income credit on this year's           Use the worksheet on page 30 to calculate 
return or any future return.                      this credit. See R.C. 5747.054.                  Line 9 – Exemption Credit
To qualify for this credit, all of the following  Line 7 – Displaced Worker Training               To qualify for this credit, your modified ad-
must be true:                                     Credit                                           justed gross income less exemptions must 
● Your modified adjusted gross income less                                                         be less than $30,000. The credit equals $20 
  exemptions is less than $100,000;               To qualify for this credit as a "displaced       for each exemption claimed on your return. 
● You must have received a total, lump sum        worker", all of the following must be true:      See R.C. 5747.022.
  distribution on account of retirement;          ● You lost or left your job due to the clos-      
                                                                                                   Line 12 – Joint Filing Credit
● The income is included in your Ohio ad-           ing or moving of your job location or the 
  justed gross income;                              abolishment of your position or shift;         To  qualify  for  this  credit,  you  and  your 
● The distribution must have come from            ● You paid for job training to enhance your      spouse must each have at least $500 of 
  a qualified pension, retirement, or profit-       ability to get a job; AND                      qualifying income and jointly file your return. 
  sharing plan; AND                               ● You worked no more than 20 hours per           "Qualifying income" is any amount included 
● You  have  not  previously  claimed  this         week at a new job.                             in Ohio adjusted gross income, other than 
  credit.                                                                                          the following:
                                                  The credit equals the lesser of $500 or 50%      ● Interest;
A "total distribution" is generally indicated in  of the amount you paid, less any reimburse-      ● Dividends and distributions;
box 2b of your 1099-R. Use the worksheet          ments, during the 12-month period imme-          ● Capital gains; AND
on page 29 to calculate this credit. See R.C.     diately following the loss or leaving of your    ● Rents and royalties.
5747.055(C), (D), and (E).                        job. If the 12-month period extends over two 
                                                  tax years, your maximum credit for both tax                 Amounts  deducted on  the 
Line 4 – Senior Citizen Credit                    years combined is $500.                                     Ohio  Schedule  of  Adjust       -
                                                                                                     !        ments are not included in 
To qualify for this credit, all of the following  Expenses that generally qualify as job train-     CAUTION   Ohio adjusted gross income, 
must be true:                                     ing include:                                                and thus are not "qualifying 
● Your modified adjusted gross income less        ● College tuition and fees;                      income."  Examples  of  such  amounts 
  exemptions is less than $100,000;               ● Vocational training;                           include business income, state and local 
● You were 65 or older at the end of the tax      ● Course  materials  (such  as  books  and       tax refunds, Social Security and railroad 
  year; AND                                         software) required as part of a course or      retirement benefits, and certain military 
                                                    training.                                      compensation and retirement benefits.



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 2022 Ohio Schedule of Credits                                                                                                             21

The credit equals a percentage of your tax        equals the lesser of $750 or the total amount      You may claim one credit for each adoption. 
liability prior to the application of the credit. you donated to SGOs during the tax year.           This credit is nonrefundable, however any 
The maximum credit per return is $650.            If you are filing a joint return and both you      unused portion can be carried forward for 
The percentage used is based on  your             and your spouse make eligible donations,           up to five consecutive years. 
modified adjusted gross income (MAGI) less        each of you can claim this credit (up to 
exemptions, as shown in the following table:      $1,500 total).                                     For  more  information,  see     tax.ohio.gov/
                                                                                                     credits. See also R.C. 5747.37        and 
  MAGI less                    Credit             For a list of eligible SGOs, see tax.ohio.gov/     3107.055(C).
  exemptions                   (max $650)         SGO. See also R.C. 5747.73.
                                                                                                     Nonrefundable Business Credits
            0 - $25,000 20% of line 11            Line 16 – Nonchartered, Nonpublic 
 $25,001 - $50,000      15% of line 11            School Tuition Credit                              Each of these credits can be carried forward 
 $50,001 - $75,000      10% of line 11                                                               to  future tax  years. Use the worksheet 
 $75,001 or more               5% of line 11      To qualify for this credit, you must pay           on  page  30  to  assist  in  calculating  the 
                                                  tuition for your dependent(s) to a nonchar-        carryforward amounts.
Example: Kevin and Krysten file jointly. Kev-     tered, nonpublic school and your federal 
in has $50,000 of wage income and $5,000 of       adjusted gross income (AGI) must be less           If you received an Ohio IT K-1 from a pass-
interest income. Krysten has $40,000 of busi-     than $100,000.                                     through entity that includes one or more of 
ness income and $20,000 of taxable Social                                                            the credits listed in this section, include a 
Security benefits. While Kevin has $50,000        The credit equals the lesser of the total          copy of the IT K-1 with your return. 
of qualifying income (his wages), Krysten has     tuition paid for all dependents or:
no qualifying income because her business         ● $500  if  your  federal AGI  is  less  than      Line 19 – Nonrefundable Job Retention 
income and taxable Social Security benefits         $50,000; OR                                      Credit
were both deducted in calculating their Ohio      ● $1,000 if your federal AGI is $50,000 to 
adjusted gross income. Therefore, they are          $99,999.                                         This credit is granted by the Ohio Depart-
                                                                                                     ment of Development (ODOD). To claim 
not entitled to the joint filing credit.          Only one credit can be claimed per return,         the credit, you must attach a copy of the 
Please include a separate statement listing       regardless of your filing status.                  certificate  from  ODOD  that  indicates  the 
                                                                                                     amount of the credit and the tax year for 
the qualifying income for each spouse. See        For a list of nonchartered, nonpublic              which the credit is awarded. Additionally, if 
R.C. 5747.05(E).                                  schools, see   tax.ohio.gov/credits. See           this credit is based on your ownership of 
Line 13 – Earned Income Credit                    also R.C. 5747.75.                                 a pass-through entity that holds the certifi-
                                                                                                     cate, you must also include documentation 
Your  nonrefundable  Ohio  earned  income         Line 17 - Vocational Job Credit                    showing your portion of the credit. To the 
credit (EIC) equals 30% of your federal EIC                                                          extent this credit exceeds your tax liability, 
(federal 1040 and 1040-SR, line 27). See          This credit is granted by the Ohio Depart-
                                                  ment of Education (ODE). To claim the              any remaining balance can be carried for-
R.C. 5747.71.                                     credit, you must attach a copy of the cer-         ward up to three years.
Line 14 – Home School Expenses Credit             tificate from ODE that indicates the amount 
                                                  of the credit and the tax year for which the       For  more  information  about  the  require-
To qualify for this credit, you must pay for      credit is awarded. Additionally, if this credit is ments  for  this  credit,  visit development.
“educational expenses” for your dependent         based on your ownership of a pass-through          ohio.gov, or call 1-800-848-1300. See R.C. 
who is home schooled. The credit equals           entity that holds the certificate, you must        122.171(B) and 5747.058(B).
the lesser of $250 or the amount you paid         also include documentation showing your            Line 20 – Credit for New Employees in an 
for educational expenses. Only one credit         portion of the credit.                             Enterprise Zone
can be claimed per return, regardless of 
your filing status.                               For more information about the require-            This credit is granted by the Ohio Depart-
                                                  ments for this credit, visit 
“Educational expenses” include any of the                                      education.ohio.       ment of Development (ODOD). To claim 
following used in home school instruction:        gov. See R.C. 5747.057.                            the credit, you must attach a copy of the 
                                                                                                     certificate  from  ODOD  that  indicates  the 
● Books and subscriptions;                        Line 18 – Ohio Adoption Credit                     amount of the credit and the tax year for 
● School supplies and supplementary 
  materials;                                      To qualify for this credit, you must have ad-      which the credit is awarded. Additionally, if 
● Computer software and applications.             opted, during the tax year, a child who was        this credit is based on your ownership of a 
                                                  under the age of 18 and not your stepchild.        pass-through entity that holds the certificate, 
“Educational expenses”  does not include                                                             you must also include documentation show-
expenses or fees for computers or similar         This credit is not related to or based on          ing your portion of the credit. To the extent 
electronic devices or accessories.                the calculation of the federal adoption            this credit exceeds your tax liability, any 
                                                  credit. Instead, the credit is the greater of      remaining balance can be carried forward 
Important: Only expenses for dependents           $1,500 or your adoption-related expenses           up to three years.
who have been excused by the school district      up to $10,000. For purposes of this credit, 
superintendent for formal home schooling          "adoption-related expenses" include all of         For more information about the require-
qualify for this credit. Expenses for depen-      the following:                                     ments  for  this  credit,  visit development.
dents who attended school remotely due to         ● Medical care expenses for the birth              ohio.gov, or call 1-800-848-1300. See R.C. 
the COVID-19 pandemic are not eligible for          mother or child related to the pregnancy         5709.66(B)(1).
this credit.                                        or birth;
For more information, see      tax.ohio.gov/      ● Legal fees, guardian ad litem fees, and          Line 21 – Grape Production Credit
credits. See also R.C. 5747.72.                     court expenses related to the adoption;          To qualify for this credit, you must be en-
                                                  ● Adoption agency fees; AND                        gaged in the business of producing grapes 
Line 15 – Scholarship Donation Credit             ● Certain living expenses incurred by the          and purchase qualifying property during 
                                                    birth  mother  during  pregnancy, up  to         the tax year. "Qualifying property" means 
To qualify for this credit, you must make a         $3,000.                                          any property, plant, or equipment used to 
monetary donation to an eligible scholarship                                                         produce grapes in Ohio.
granting  organization  (SGO). The  credit 



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22                                                                                                                         2022 Ohio Schedule of Credits

The credit equals 10% of the cost of purchas-    Line 25 – Technology Investment Credit             original certificate issued after September 
ing and installing or constructing the qualify-                                                     13, 2022, this credit is fully refundable and 
ing property. If the producer is a pass-through  Effective Sept. 29, 2013, the technol-             should be reported on line 36 of the Ohio 
entity, each investor in the pass-through        ogy  investment  credit  was  repealed,  and       Schedule of Credits.
entity may claim a proportionate share of        thus is no longer available. However, 
the credit.                                      this  nonrefundable  credit  had  a  15-year       For more information about the requirements 
                                                 carryforward.  Therefore,  you  may  con-          for this credit, visit development.ohio.gov, 
To the extent this credit exceeds your tax       tinue  to  claim  any  unused  credit  for  the    or call 1-800-848-1300.  See R.C. 5747.76(D) 
liability, any remaining balance can be car-     15-year period or until it is fully utilized. See  and Sub. S.B. 225.
ried forward up to seven years. The credit is    R.C.  122.152  and  former  R.C.  5747.33. 
subject to recapture if the taxpayer disposes                                                       Nonrefundable Residency Credits 
of the property or ceases to use it as qualify-  Line 26 – Enterprise Zone Day Care and 
ing property within seven years of placing it    Training Credit                                    To determine your residency status, see 
in operation.                                    This credit is granted by the Ohio Depart-         page 11 as well as tax.ohio.gov/residency.
See R.C. 5747.28.                                ment of Development (ODOD). To claim the 
                                                 credit, you must attach a copy of the certifi-     Line 31 – Nonresident Portion of Ohio 
Line 22 – InvestOhio Credit                      cate from ODOD that indicates the amount           Adjusted Gross Income
                                                 of the credit and the tax year for which the       To determine the portion of your Ohio ad-
This credit is granted by the Ohio Depart-       credit is awarded. Additionally, if this credit is justed gross income (Ohio IT 1040, line 3) 
ment  of  Development  (ODOD). To  claim         based on your ownership of a pass-through          that was not earned or received in Ohio, you 
the credit, you must attach a copy of the        entity that holds the certificate, you must also   must use Ohio form IT NRC. See pages 
certificate  from  ODOD  that  indicates  the    include documentation showing your portion         23-26 for the IT NRC instructions. 
amount of the credit and the tax year for        of the credit. To the extent this credit exceeds 
which the credit is awarded. Additionally,       your tax liability, any remaining balance can      Line 33 – Nonresident Credit
if this credit is based on your ownership of     be carried forward until fully utilized.           Only income earned while a nonresident 
a pass-through entity that holds the certifi-
cate, you must also include documentation        For more information about the requirements        of Ohio is eligible for this credit. Full-year 
showing your portion of the credit. To the       for this credit, visit development.ohio.           Ohio residents are not entitled to this credit. 
extent this credit exceeds your tax liabil-      gov,  or  call 1-800-848-1300.   See      R.C.     See R.C. 5747.05(A) and Ohio Adm. Code 
ity, any remaining balance can be carried        5709.65(A)(4) and (5).                             5703-7-03.
forward up to seven years.
                                                 Line 27 – Research and Development                 Line 34 – Resident Credit
For more information about the requirements      Credit                                             The credit equals the lesser of the income 
for this credit, visit development.ohio.gov, 
or call 1-800-848-1300.  See R.C. 5747.81.       This credit is granted by the Ohio Depart-         taxes paid to another state or the District of 
                                                 ment of Development (ODOD). To claim the           Columbia, or the portion of your Ohio tax li-
Line 23 - Lead Abatement Credit                  credit, you must attach a copy of the certifi-     ability attributable to income taxed by another 
This credit is granted by the Ohio Depart-       cate from ODOD that indicates the amount           state. Full-year nonresidents are not entitled 
ment of Health (ODH). To claim this credit,      of the credit and the tax year for which the       to this credit.
you  must  attach  a  copy  of  the  certificate credit is awarded. Additionally, if this credit is 
from ODH that indicates the amount of the        based on your ownership of a pass-through          To calculate this credit, you must use form IT 
credit and the tax year for which the credit is  entity that holds the certificate, you must also   RC. See page 26 for the IT RC instructions.
based. Additionally, if this credit is based on  include documentation showing your portion         See R.C. 5747.05(B) and Ohio Adm. Code 
your ownership of a pass-through entity that     of the credit. To the extent this credit exceeds   5703-7-03.
holds the certificate, you must also include     your tax liability, any remaining balance can 
documentation showing your portion of the        be carried forward until fully utilized.
                                                                                                        Refundable Credits 
credit. To the extent this credit exceeds your 
tax liability, any remaining balance can be      For more information about the requirements        If you received an Ohio IT K-1 from a pass-
carried forward up to seven years.               for this credit, visit development.ohio.gov,       through entity that includes one or more of 
                                                 or call 1-800-848-1300.  See R.C. 166.21           the credits listed in this section, include a 
For more information about the requirements      and 5747.331.                                      copy of the IT K-1 with your return. 
for this credit, visit odh.ohio.gov. See R.C. 
5747.26.                                         Line 28 – Nonrefundable Ohio Historic 
                                                 Preservation Credit                                Line 36 – Refundable Ohio Historic 
Line 24 – Opportunity Zone Investment                                                               Preservation Credit
Credit                                           This credit is granted by the Ohio Depart-
                                                 ment  of  Development  (ODOD). To  claim           This credit is granted by the Ohio Depart-
This credit is granted by the Ohio Department    the credit, you must attach a copy of the          ment of Development (ODOD). To claim the 
of Development (ODOD). To claim this credit,     certificate  from  ODOD  that  indicates  the      credit, you must attach a copy of the certifi-
you  must  attach  a  copy  of  the  certificate amount of the credit and the tax year for          cate from ODOD that indicates the amount 
from ODOD that indicates the amount of the       which the credit is awarded. Additionally, if      of the credit and the tax year for which the 
credit and the tax year for which the credit is  this credit is based on your ownership of a        credit is awarded. Additionally, if this credit is 
awarded. Additionally, if this credit is based   pass-through entity that holds the certificate,    based on your ownership of a pass-through 
on your ownership of a pass-through entity       you must also include documentation show-          entity that holds the certificate, you must also 
that holds the certificate, you must also in-    ing your portion of the credit. To the extent      include documentation showing your portion 
clude documentation showing your portion of      this credit  exceeds your  tax  liability,  any    of the credit. 
the credit. To the extent this credit exceeds    remaining balance can be carried forward           This amount can be refunded to the extent 
your tax liability, any remaining balance can    up to five years.                                  that it exceeds your total Ohio tax liability. If 
be carried forward up to five years.                                                                your certificate was issued prior to September 
                                                 Important: Due to recent law changes, if 
For more information about the requirements      you received an amended certificate for a          13, 2022 and exceeds $3,000,000, your credit 
for this credit, visit development.ohio.gov,     project approved after June 30, 2020 or an         must be taken as a nonrefundable credit (Ohio 
or call 1-800-848-1300. See R.C. 122.84.                                                            Schedule of Credits, line 28).



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2022 Ohio Schedule of Credits / IT NRC                                                                                                        23

For more information about the requirements         4708, IT 4738, and/or IT 1140. To claim this       of the credit. This amount can be refunded 
for this credit, visit development.ohio.gov,        credit, attach a copy of the Ohio IT K-1 issued    to the extent that it exceeds your total Ohio 
or call 1-800-848-1300. See R.C. 5747.76 and        to you by the PTE reporting:                       tax liability.
Sub. S.B. 225.                                      ● Income taxes paid by the PTE (IT K-1, line 
                                                      3); AND/OR                                       For more information about the requirements 
Line 37 – Refundable Job Creation Credit            ● Indirect PTE credits (IT K-1, line 4) from       for this credit, visit development.ohio.gov, 
and Job Retention Credit                              taxes paid by a PTE you indirectly own.          or call 1-800-848-1300. See R.C. 5747.66. 
These credits are granted by the Ohio               If  you  do  not  have  an  IT  K-1,  you  must    Line 40 – Venture Capital Credit
Department of Development (ODOD). To                provide a narrative and/or diagram, including      This credit is granted by the Ohio Depart-
claim the credit, you must attach a copy of         ownership percentages and FEINs, detailing         ment of Development (ODOD). To claim 
the certificate from ODOD that indicates the        the ownership structure of the PTEs.               the credit, you must attach a copy of the 
amount of the credit and the tax year for            
which  the  credit  is  awarded. Additionally,      This credit is related to the adjustment           certificate  from  ODOD  that  indicates  the 
if this credit is based on your ownership of        on the Ohio Schedule of Adjustments,               amount of the credit and the tax year for 
a pass-through entity that holds the certifi-       line 2. See the instruction on page 15.            which  the  credit  is  awarded. Additionally, 
cate, you must also include documentation                                                              if this credit is based on your ownership 
showing your portion of the credit. This            See R.C. 5747.08(I) and 5747.059.                  of a pass-through entity that holds the 
                                                                                                       certificate, you must also include documen-
amount  can  be  refunded  to  the  extent          Line 39 – Motion Picture and Broadway              tation showing your portion of the credit. 
that it exceeds your total Ohio tax liability.      Theatrical Production Credit                       This amount can be refunded to the extent 
                                                                                                       that it exceeds your total Ohio tax liability. 
For more information about the require-             This credit is granted by the Ohio Depart-
ments for  this  credit,  visit     development.    ment of Development (ODOD). To claim the           For more information about the requirements 
ohio.gov, or call 1-800-848-1300. See               credit, you must attach a copy of the certifi-     for this credit, visit development.ohio.gov 
R.C. 5747.058(A),122.17           , and former R.C. cate from ODOD that indicates the amount           or call 1-800-848-1300. See R.C. 5747.80.
122.171(B).                                         of the credit and the tax year for which the 
Line 38 – Pass-Through Entity Credit                credit is awarded. Additionally, if this credit is 
                                                    based on your ownership of a pass-through 
This credit is for taxes paid on your behalf by     entity that holds the certificate, you must also 
a pass-through entity (PTE) on Ohio forms IT        include documentation showing your portion 

     IT NRC - Ohio Nonresident Credit Calculation                                                      Line 2 – Nonbusiness Capital Gain/
                                                                                                       Loss
Individuals must use the IT NRC to calculate        Line 1 – Compensation and Guaranteed               Enter capital gains and/or losses in Column 
the nonresident portion of their Ohio adjusted      Payments                                           B that:
gross income, which is used to calculate the                                                           ● Were received while an Ohio resident;
Ohio nonresident credit. Include this form          Enter compensation (e.g. wages, salaries,          ● Resulted from the transfer of real property  
with your Ohio IT 1040 and retain a copy for        tips) in Column B paid to you:                        located in Ohio; OR
your records.                                       ● While you were an Ohio resident; OR              ● Resulted from the transfer of tangible 
                                                    ● For services performed in Ohio while                personal property that, when transferred, 
Generally, only Ohio   part-year residents            you  were a nonresident.                            was located in Ohio.
and full-year nonresidents should use this          A nonresident must allocate compensation 
form. However, a full-year resident who jointly     using either:                                      See R.C. 5747.20(A) and (B)(2).
files with a nonresident or part-year resident      ● The ratio of days worked in Ohio to total        Line 3 – Nonbusiness Rents and Royalties
must include all income in Column B, even             days worked; OR
if it is not Ohio-sourced.                          ● The location of the specific services            Enter rents and royalties in Column B that 
                                                      generating the compensation.
For more information, see           tax.ohio.gov/                                                      were received or derived:
residencycredits.                                   Also enter guaranteed payments in Column B         ● While you were an Ohio resident;
                                                    paid to you while you were an Ohio resident.       ● From real property located in Ohio;
                                                                                                       ● From tangible personal property to the  
Section I – Nonresident Credit                      Do not  enter in Column B any                         extent utilized in Ohio; OR
              Calculation                           compensation deducted on lines 12, 19,             ● From patents or copyrights to the extent  
                                                    26, 27, or 32 of the Ohio Schedule of                 they were utilized in Ohio.
All Ohio part-year residents and full-year          Adjustments.
nonresidents  must  complete  Part A  and                                                              Ohio law defines when tangible personal 
Part C. Only Ohio part-year residents must          Note: Compensation and guaranteed                  property, patents, and copyrights are 
complete Part B.                                    payments reclassified as business income           "utilized in Ohio."
                                                    under  Ohio  law  should  be  included  on 
For Column A (Federal Amount), enter only           line 5 of this form.  See page 10 for more         See R.C. 5747.20(A), (B)(3) and (B)(4).
the specified items of income to the extent         information.
they are included in the calculation of your                                                           Line 4 – Lottery and Casino Winnings
federal adjusted gross income.                      For more information, see the  "Income 
                                                                                                       Enter lottery prizes and casino winnings in 
                                                    - Allocation  of  Compensation"  topic 
        Except for line 5, list only                                                                   Column B that were:
        n on -bu si n ess in come                   at tax.ohio.gov/FAQ. See also        R.C.          ● Received while you were an Ohio resident;
   !    amounts in Column B.  All                   5747.20(A) and (B)(1), and   Hillenmeyer           ● Paid by the Ohio lottery commission; OR
CAUTION Ohio business   income                      v. Cleveland Bd. Of Rev., 2015-Ohio-1623.          ● Paid by a casino located in Ohio.
        should be listed on line 5 after 
completing Sections II and III of this form.



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24                                                                                                                           2022 Ohio IT NRC

Also enter any income from the sale of         Line 14 – Federal Deductions                    lines 23 and 24. Otherwise, enter the amount 
a lottery prize issued by the Ohio lottery                                                     on Section I, line 5.
commission.                                    Enter the portion of your federal "above-the-
                                               line" deductions paid or accrued while you 
                                                                                                  Section III – Business-Level 
See R.C. 5747.20(A), (B)(5) and (B)(7).        were an Ohio resident in Column B. See R.C. 
Line 7 – Net Additions from Ohio               5747.20(B)(6).                                       Income & Apportionment
Schedule of Adjustments                        Line 18 – Nonresident Portion of Ohio           Complete a separate Section III for each 
Enter only the portions of the Ohio Schedule   Adjusted Gross Income                           sole proprietorship or pass-through entity 
                                                                                               having property, payroll, and/or sales in Ohio. 
of Adjustments additions that were:            This is the portion of your Ohio adjusted       However, if an Ohio IT K-1 reporting income 
● Paid or accrued while you were an Ohio       gross income that was not earned or re-         from a pass-through entity is attached with 
 resident; OR                                  ceived in Ohio. This is used to calculate your  the IT NRC, a Section III does not need to 
● Related to Ohio activities.                  Ohio Nonresident Credit. Enter this amount      be completed for that entity.
                                               on line 31 of your Ohio Schedule of Credits. 
Do not enter any amount reported on line 7                                                     Important: If both spouses on a joint return 
of the Ohio Schedule of Adjustments. Such      See R.C. 5747.05(A)(1).
                                                                                               have  an  ownership  interest  in  the  same 
amounts are already included in the calcula-                                                   business, complete a separate Section III 
tion of line 6.                                    Section II – Ohio Business                  for each spouse.
                                                               Income
See R.C. 5747.20(B)(6).                                                                        For more information, see Information Re-
                                               List  every  sole  proprietorship  or  pass-    lease IT 2001-01 titled "Nexus Standards & 
Line 8 – Net Deductions from Ohio              through entity in which you held an owner-      Filing Safe Harbors for Individuals," at tax.
Schedule of Adjustments                        ship interest during the tax year. If you have  ohio.gov.
Enter only the portions of Ohio Schedule of    more than 20 businesses, include additional 
Adjustments lines 16, 17, 18, 24, 25, 31, 33,  page 2(s), with only lines 1-20 completed.                        Part A
36, 37, and 38 that were:                      Total the amounts in each column of any 
● Paid or accrued while you were an Ohio       additional pages on line 21.                    Calculate a separate apportionment ratio 
                                                                                               for each sole proprietorship or pass-through 
 resident; OR                                  For each business, enter:                       entity. Ohio apportionment is based on a 
● Related to Ohio activities.                  ● The total business income included on         three-factor, weighted ratio.
See R.C. 5747.20(B)(6).                          your federal return in Column A;
                                               ● The Ohio depreciation adjustment in Col-      The three factors are property and payroll, 
Line 10 – Nonbusiness Interest and               umn B (from Section III, line 21);            each weighted at 20%, and sales, weighted 
Dividend Income                                ● The Ohio apportioned income in Column         at 60%, for a total of 100%. However, if 
                                                 C (from Section III, line 17).                any factor’s “total everywhere” is zero, the 
Enter interest and dividends paid or accrued                                                   weights of the remaining factors must be 
while you were an Ohio resident in Column B.   Each column is independently calculated         proportionately increased so that the total re-
Do  not  enter  any  interest  or  dividends   for each business. Column A is not a total      mains 100%. You must show the reweighted 
deducted on lines 16, 20, or 37 of the Ohio    of Columns B and C.                             factors by crossing out the listed weights 
                                                                                               and replacing them with the correct weights.
Schedule of Adjustments.                       If you have an Ohio IT K-1 for a business, 
See R.C. 5747.20(B)(6).                        you must still list that business and check     Example: ABC LLC is a single-member LLC 
                                               the “IT K-1” box. Additionally, you must enter: with no employee payroll. In calculating its 
Line 11 Pensions, Annuities and IRA          ●  The total business income included on        Ohio apportionment ratio, ABC LLC must 
                                                                                               weight its property factor at 25% and its sales 
Distributions                                    your federal return in Column A;              factor at 75%.
Enter pension, annuities, and IRA distribu-    ● The Ohio depreciation adjustment in  Col-
tions paid or accrued while you were an Ohio     umn B (from Ohio IT K-1, the Ohio portion     If this business receives income from pass-
resident in Column B.                            of line 2c);                                  through  entities,  its  apportionment  ratio 
                                               ● The Ohio apportioned income in Column         calculation must include the proportionate 
Do not enter any pension, annuity or IRA         C (from Ohio IT K-1, the Ohio portion of      share of each lower-tiered entity’s property, 
amounts deducted on lines 14, 15, 28, 34,        line 2a plus 2b).                             payroll and sales.
or 35 of the Ohio Schedule of Adjustments.
                                                      Important: You      must complete        Line 1 – Property Factor
See R.C. 5747.20(B)(6).                           !   Section III, even if you received        The property factor is the ratio of: 
Line 12 – Unemployment Compensation                   an IT K-1 from the entity, if the IT 
                                               CAUTION
                                                      K-1 depreciation worksheet in-              Average value of property in Ohio
Enter unemployment compensation paid or               cludes amounts not added back              Average value of property everywhere
accrued while you were an Ohio resident in     on your previous Ohio income tax returns.
Column B. See R.C. 5747.20(B)(6).                                                              “Property” includes any real and tangible 
                                               Line 22 – Column Totals                         personal property that is owned, rented, 
Line 13 – Other Nonbusiness Income                                                             subrented, leased, and/or subleased in the 
                                               Column A: This is the total of all business     course of a trade or business. Property does 
Enter other nonbusiness income reported on     income reported on your federal return.         not include any of the following:
your federal return, and paid or accrued while Column B:    This is the total of all Ohio ap-  ●  Construction in progress;
you were an Ohio resident, in Column B.        portioned  depreciation  adjustments. The       ● Property not used in a trade or business;
Do  not enter any amounts deducted  on         total may be a positive or negative number.     ● Property for which Ohio has issued an air, 
lines 13, 16, 22, or 23 of the Ohio Schedule   Enter this amount on Section I, line 6.           noise, or industrial water pollution control 
of Adjustments.                                Column C: This is the total of all Ohio appor-    certificate; AND
                                               tioned business income. It may be positive or   ●  Property used exclusively during the tax  
See R.C. 5747.20(B)(6).                        negative. If the amount is positive, complete     year for qualified research.



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 2022 Ohio IT NRC                                                                                                                         25

Note: The original cost of qualifying improve-     forms some services in Ohio, and the             physical or legal possession. Instead, it is 
ments to property in an enterprise zone,           headquarters or the place from which             considered “received” where it is ultimately 
for which Ohio has issued a Tax Incentive          the  service  is  directed  or  controlled  is   used by the purchaser.
Qualification Certificate, should be included      not in a state where part of the service is 
only in Column B.                                  performed.                                       See R.C. 5733.05(B)(2)(c)(i) and (ii).
The “average value” of business property is      Column B:  Enter the total compensation            Column B: Enter the gross receipts from 
calculated by averaging the total value of all   paid everywhere during the tax year.               sales everywhere during the tax year.
applicable property owned or rented at the 
beginning and end of the tax year.               Line 3 – Sales Factor                              Line 4 – Ohio Apportionment Ratio
See R.C. 5747.21(B) and 5733.05(B)(2)(a).        The sales factor is the ratio of:                  This is the Ohio apportionment ratio for this 
                                                                                                    business. Use this ratio in Parts B and C to 
Line 1(a) – Property Owned                                  Total sales in Ohio                     determine:
Column A: Enter the average value of all                   Total sales everywhere                   ● Ohio apportioned income; AND
                                                                                                    ● Ohio  apportioned  depreciation  adjust-
Ohio business property owned during the          “Sales” includes gross business receipts            ments from the Ohio Schedule of Adjust-
tax year.                                        such as:                                            ments.
Column B: Enter the average value of all         ● Receipts from the sale of real property,   
business property owned during the tax year.       tangible personal property, or services;                           Part B
                                                 ● Receipts  from  rents  and  royalties  from  
Property owned by the business is valued at        real and tangible personal property; OR          Enter only amounts that are both included 
its original cost.                               ● Receipts  from  the  transfer  of  or  the       in the calculation of your federal adjusted 
Line 1(b) – Property Rented                        right to use intellectual property such as       gross income and are “business income” 
                                                   trademarks, trade names, patents, and            under Ohio law. Because of differences be-
Column A: Enter the average value of all           copyrights.                                      tween federal and Ohio law, some amounts 
Ohio business property rented during the                                                            reported as business income on the federal 
tax year.                                        “Sales” does not include:                          return may not be business income on this 
                                                 ● Interest and dividends;                          schedule. Do not simply list the amounts 
Column B: Enter the average value of all         ● Receipts from the transfer of intangible         from the federal return.
business property rented during the tax year.      property other than trademarks, trade 
Property rented by the business is valued at       names, patents, copyrights, or other             For more information on how Ohio defines 
eight times the net annual rental rate (annual     similar intellectual property;                   business  income  and  examples  of  busi-
rental expense less subrental receipts).         ● Receipts from the transfer of real or tan-       ness income, see page 10. See also R.C. 
                                                   gible  personal  property  that  is  either  a   5747.01(B) and 5733.40(A)(7).
Line 2 – Payroll Factor                            capital asset or an Internal Revenue Code 
                                                   section 1231 asset; AND                          Line 5 – Schedule B, Interest and  
The payroll factor is the ratio of:              ● Receipts from sales to certain public utilities, Ordinary Dividends
      Total compensation paid in Ohio              insurance companies, and financial institu-      Enter taxable interest and ordinary dividends 
   Total compensation paid everywhere              tions described in R.C. 5733.05(B)(2)(c).        reported on federal Schedule B that qualify 
“Compensation” means any form of remu-           Note: Income amounts excluded from the             as business income.
neration paid to an employee for personal        sales factor may still be considered business      Line 6 – Schedule C, Net Profit or Loss 
services. Compensation   does not include        income under Ohio law.                             from Business
any of the following:
● Amounts paid to employees for services         See R.C. 5747.21(B) and 5733.05(B)(2)(c).          Enter the net profit or loss from the business 
   unrelated to a trade or business;             Column A: Enter gross receipts from sales          reported  on  federal  Schedule  C.  Show  a 
● Amounts reclassified as a distributive         within Ohio during the tax year. Sales within      business loss as a negative number.
   share of income from a pass-through entity    Ohio include all of the following:                 Line 7 – Schedule D, Capital Gains and 
   under R.C. 5733.40(A)(7); AND                 ● Receipts from sales of tangible personal         Losses
● Amounts paid to employees who are                property, less returns and allowances, to         
   primarily engaged in qualified research.        the extent the property was received by          Enter capital gains or losses reported on 
Note: Compensation paid to certain employ-         the purchaser in Ohio;                           federal Schedule D that qualify as business 
ees at an urban job and enterprise zone facil-   ● Receipts from services to the extent the         income. Show a net capital business loss as 
ity, for which Ohio has issued a Tax Incentive     purchaser ultimately used or received the        a negative number.
Qualification Certificate, should be included      benefit of the services in Ohio;
only in Column B.                                ● Rents and royalties from tangible personal       Do not include any amounts that represent a 
                                                   property to the extent the property was          R.C. 5747.212 gain or loss. Instead, include 
See R.C. 5747.21(B) and 5733.05(B)(2)(b).          used in Ohio;                                    those amounts on line 15.
                                                 ● Receipts from the transfer of certain intel-
Column A:   Enter the total compensation           lectual property to the extent the property      Line 8 – Schedule E, Supplemental 
paid in Ohio during the tax year. Compensa-        was used in Ohio;                                Income and Loss
tion is paid in Ohio if:                         ● Receipts from the right to use certain intel-    Enter the net business income or loss re-
● The employee’s job is entirely in Ohio;          lectual property in Ohio;                        ported on federal Schedule E. Show a net 
● The employee’s job is primarily in Ohio        ● Receipts from the sale of real property          business loss as a negative number.    Do 
   with only incidental work outside Ohio;         located in Ohio; AND                             not include any guaranteed payments 
● The employee performs services in Ohio         ● Rents and royalties from real property           on this line, even if included on federal 
   and  either  the  headquarters,  or,  if  no    located in Ohio.                                 Schedule E.
   headquarters exists, the place from which  
   the service is directed or controlled, is in  Note: For tangible personal property, where 
   Ohio; OR                                      the property is “received by the purchaser” is 
● The employee is a resident of and per-         not the same as where the purchaser takes 



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26                                                                                                                        2022 Ohio IT NRC / IT RC

Line 9 – Guaranteed Payments,                      reported on the Ohio Schedule of Adjust-           Line 16 – R.C. 5747.212 Income  
Compensation, and/or Wages                         ments related to this business.                    Apportioned to Ohio
If this business is a pass-through entity in       Line 12 – Other Business Deductions                R.C. 5747.212 amounts are apportioned 
which you have at least a 20% direct or            and/or Federal Conformity Deductions               differently than other business income. For 
indirect ownership, enter any guaranteed           Enter any business deductions included             more information on how to apportion these 
payments or compensation paid to you               in your federal adjusted gross income that         amounts, see R.C 5747.212 as well as Cor-
by the  entity,  or a  professional employer       were not entered on lines 5 through 10 of          rigan v. Testa, 2016-Ohio-2805.
organization on its behalf. Note: “Indirect”       this section. Include on this line any amounts 
ownership does not include beneficial              reported on the federal 4797 that are busi-        Enter the Ohio portion of the R.C. 5747.212 
or  constructive  ownership  via  Internal         ness loss.                                         amount entered on line 15. Show a loss as 
Revenue Code attribution rules.                                                                       a negative number. Include your apportion-
                                                   Also, enter any federal conformity deduc-          ment calculation with this form.
Line 10 – Schedule F, Net Profit or Loss           tions reported on the Ohio Schedule of 
from Farming                                       Adjustments related to this business.                               Part C
Enter  the  net  profit  or  loss  from  farming   Line 15 – Total R.C. 5747.212 Income               Line 18 – Ohio Depreciation Add-back
reported on federal Schedule F. Show a net 
business loss as a negative number.                Enter any  R.C. 5747.212 income or loss            Enter any portion of the amount reported on 
                                                   included in your federal adjusted gross in-        line 7 of the Ohio Schedule of Adjustments 
Line 11 – Other Business Income and/or             come. “R.C. 5747.212 income” is gain or loss       attributable to this business.
Federal Conformity Additions                       resulting from the transfer of an ownership 
Enter any business income included in your         interest in a closely held business having         Line 19 – Ohio Depreciation Deduction
federal adjusted gross income that was not         nexus with Ohio. Show the amount as a              Enter any portion of the amount reported on 
entered on lines 5 through 10. Include on          negative number if the amount was a loss.          line 21 of the Ohio Schedule of Adjustments 
this line any amounts reported on the federal                                                         attributable to this business. Calculate this 
4797 that are business income.                                                                        amount using the current year’s Ohio Sched-
Also, enter any federal conformity additions                                                          ule of Adjustments. Do not use an amount 
                                                                                                      from a prior year’s filing.

              IT RC - Ohio Resident Credit Calculation                                                Column B – Tax Paid
Individuals must  use the  IT  RC  to  calcu-      Column A – Income Taxed                            Enter any income taxes paid for the current 
late their Ohio Resident Credit. Include this                                                         tax year on an income tax return for another 
form with your Ohio IT 1040 and retain a           Enter the portion of your Ohio adjusted gross      state or the District of Columbia. Generally, 
copy for your records.                             income included on an income tax return            this will be the amount shown on the line 
                                                   for another state or the District of Columbia.     of the return that is equivalent  to Ohio IT 
“State” means only the 50 U.S. states. State       Amounts deducted on the Ohio Schedule of           1040, line 10.
does not include any country, province, ter-       Adjustments (for example, business income 
ritory, or city.  Additionally, individuals cannot and state and local tax refunds) are not in-       Do not include:
claim a resident credit for income earned in       cluded in Ohio adjusted gross income, and          ● Taxes paid to any country, province, ter-
a state without an individual income tax.          thus are not eligible to be included on this line.  ritory, or city;
Thus, those states are not listed on form IT                                                          ● Taxes deducted or that should have been 
RC.                                                Do not enter wages, salaries or other com-          deducted in computing your federal ad-
                                                   pensation  earned  in  Indiana,  Kentucky,          justed gross income; OR
Only  Ohio  full-year and part-year resi-          Michigan,  Pennsylvania,  or West Virginia         ● Taxes that are not on or measured by net 
dents may use this form. Income earned             while you  were  an Ohio resident.  These           income.
while a nonresident of Ohio is not eligible        amounts are not taxed by those states be-
for the Ohio resident credit but may be eli-       cause of agreements they have with Ohio.
gible for the nonresident credit. See the in-
structions for form IT NRC.
For  more information, see  tax.ohio.gov/
residencycredits.



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 2022 Ohio Schedule of Adjustments Worksheets                                                                                                                  27

       Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36)
 Only  include amounts you paid for yourself, your spouse, and your dependents. Include a copy with your return.
 
     1.  Enter amounts paid for unreimbursed dental, vision, and health insurance premiums paid during 
      any portion of the year in which you were not eligible for Medicare or an employer-paid health care 
       plan through your or your spouse’s employer (See Note)..........................................................................1.

  2. Enter amounts paid for unreimbursed long-term care insurance premiums (See Note)...........................2. 
  3. Enter amounts paid for unreimbursed dental, vision, and health insurance 
      premiums paid during any portion of the year in which you were eligible for 
      Medicare or an employer-paid health care plan through your or your 
      spouse’s employer (See Note)...................................................................3.

  4.  Enter amounts paid for medical care during the year (do not include any
       amounts reported on lines 1-3)......................................................................4.
  5.  Add lines 3 and 4 .......................................................................................5.
  6.  Enter your federal adjusted gross income (Ohio IT 1040, line 1). If less 
      than zero, enter zero.................................................................................6.
  7.  Line 6 times 7.5% (0.075) ..........................................................................7.
  8.  Line 5 minus line 7. If less than zero, enter zero .......................................................................................... 8.

  9. Add lines 1, 2, and 8. Enter on Ohio Schedule of Adjustments, line 36 ...................................................9.
 Note: Any amounts entered representing insurance premiums must be reduced by any related premium refunds, related premium reimbursements or related insurance 
 premium dividends received during the year. 

Line 1: You  must  reduce  the  amount            Line  2: Long-term care insurance plans                        Line 4: For purposes of this line, “medical 
you  enter on this line by your federal self-     include those that cover the costs of nurs-                    care” has  the same meaning found in In-
employed health insurance deduction (fed-         ing home care, in-home care, and adult day                     ternal Revenue Code section 213, exclud-
eral 1040, Schedule 1, line 17).                  care.                                                          ing premiums already reported on lines 1, 2 
                                                                                                                 and 3. Some examples of eligible expenses 
For purposes of this line, “health insurance      Line 3: Include any premiums that you were                     are amounts paid for:
premiums”  includes amounts you paid  for         unable to include on line 1 due to qualifying 
health insurance under the Affordable Care        for Medicare  or an employer-paid  health                      ● Prescription medication or insulin;
Act, even if you received a federal subsidy       care plan should be reported on this line.                     ● Hospital costs and nursing care;
for purchasing it.                                                                                               ● Medical, dental, and vision examinations 
                                                  Example 2: Refer back to Example  1                              and treatment by a certified health profes-
Example 1: From January 1 through June            on this page.  After  Dan became eligible                        sional including copays;
30,  Dan was not  eligible  for  Medicare or      for Medicare on July 1, he paid a total of                     ● Eyeglasses, hearing aids, braces, crutch-
health insurance through his employer. Dan        $1,000  in  premiums  for  Medicare  Part  B                     es, and wheelchairs.
paid $100 per month in premiums, totaling         and  additional  supplemental  health  insur-
$600, for insurance he obtained under the         ance premiums. He did not enter those pre-                     Refer to IRS Publication 502 for a compre-
Affordable  Care Act.  Dan  became  eligible      miums on line 1 due to qualifying for Medi-                    hensive list of potentially eligible expenses.
for Medicare on July 1. He began to pay           care. Instead, he enters the $1,000 on line 
Medicare Part B premiums as well as pre-          3 of the worksheet.                                            Click  here for a fill-in version of 
miums for supplemental health insurance. 
Dan  can  enter  only  $600  on  line  1  of  the                                                                this worksheet.
worksheet.

       Medical Savings Account Worksheet (Ohio Schedule of Adjustments, Lines 5 and 37)
 1. Enter the lesser of $5,215 or your contributions to a medical savings account (MSA) during the 
     tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13 ...................... 1. 
 2. If filing jointly, enter the lesser of $5,215 or your spouse's contributions to an MSA during the 
     tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13 .......................2. 
 3. Enter any investment earnings from your MSA included in your federal adjusted gross income ............ 3. 
 4. Add lines 1, 2 and 3 ............................................................................................................................ 4. 
 5. Enter any withdrawals from your MSA used for nonmedical purposes ....................................................5.
 6. If line 5 is less than line 4, line 4 minus line 5.. Enter on Ohio Schedule of Adjustments, line 37 ..............6. 
 7. If line 4 is less than line 5, line 5 minus line 4.. Enter on Ohio Schedule of Adjustments, line 5 ................7.



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28                                                                                          2022 Ohio Schedule of Adjustments Worksheets

Note: Do not file the following worksheets with your return. Instead, keep them for completing future Ohio income tax returns.

          Future Tax Year 168(k) and 179 Depreciation Expense Deduction Worksheet
                 (A)                                        (B)            (C)              (D)                  (E)
                                                                           Add-back         Deduction  Annual Depreciation
          Business Name                          Add-back Amount           Fraction         Period       Deduction Amount

Use this worksheet to calculate your future  Column C: Enter the fraction used (5/6, 2/3    Column E: Divide Column B by Column D. 
years' deduction for current year Internal   or 6/6) to calculate  your  depreciation  ex-  This is your "annual depreciation deduction 
Revenue Code 168(k) or  179  deprecia-       pense add-back.                                amount" for the deduction period.
tion add-backs. Calculate these deductions 
separately for each business.                Column  D: Enter  the deduction period 
                                             based on the following chart: 
Column  B:  Enter  the  portion  of  Ohio 
Schedule of Adjustments, line 7 attributable     Add-back       Deduction
                                                 Fraction       Period
to each business.
                                                 5/6            5 Years
                                                 2/3            2 Years
                                                 6/6            6 Years

                 Ohio STABLE and 529 Account Deduction Carryforward Worksheet
          (A)                                (B)                (C)                         (D)                  (E)
                                                                                                         Carryforward Available 
     Beneficiary's Name       Total Contributions           Prior Year Deductions Current Year Deduction         for Future Years

Use this worksheet to  calculate your        Column  B:  Enter  the  total  contributions   Column D:  Enter the amounts from ei-
Ohio STABLE and 529 account deduc-           you made on behalf of each beneficiary         ther Ohio Schedule of Adjustments, line 
tion carryforwards. If  you have contri-     into an Ohio STABLE or 529 account. Do         18 (STABLE) or line 31 (529).
butions to both types of accounts, track     not include amounts contributed  by an-
them separately.                             other person.                                  Column  E: Column B  minus  Column C 
                                                                                            and Column D. This amount is deductible 
                                             Column C: Enter the total amount de-           for future tax years.
                                             ducted  for  each  beneficiary  on  all  prior 
                                             years' returns.



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2022 Ohio Schedule of Credits Worksheets                                                                                                                                                 29

               Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3)
    Provide a copy of this worksheet with your return. Do not include any retirement income that has been deducted or
    otherwise excluded from federal adjusted gross income or Ohio adjusted gross income.
    If filing jointly and only one taxpayer qualifies for this credit, use Column A. If each taxpayer qualifies for this credit, use
    both Columns A and B.                                                                                                 (A)                                      (B) 
                                                                                                                      Taxpayer                                     Spouse
      1. Enter the lump sum recipient's total retirement income included in 
        Ohio adjusted gross income (Ohio IT 1040, line 3) .................................1.
      2. Using Table 1 below, enter the multiple corresponding to the lump sum 
        recipient’s age ........................................................................................... 2.
      3. Divide line 1 by line 2 .............................................................................. 3.   
      4. Using Table 2 below, enter the retirement income credit based on the 
        amount on line 3 ........................................................................................4.   
      5. Line 2 times line 4. This is your lump sum retirement credit ....................5.   
      6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 3 ................6.
      7. Ohio Schedule of Credits, line 1 minus Ohio Schedule of Credits, line 2 ...............................................7.
    If line 6 is greater than line 7, continue to lines 8a-c. Otherwise, stop here.
    8a. Line 6 minus line 7 .................................................................................................................................8a.   
    8b. Subtract 1 from the amount on line 2......................................................................................................8b.   
    8c. Divide line 8a by line 8b. This is your lump sum retirement credit for future tax years...........................8c.  
Line 1: "Retirement income" means retire-           eral adjusted gross income,                                           sum retirement credit for future tax years.
ment  benefits,  annuities,  or  distributions   ● Amounts deducted on lines 14, 15, 28, 34, 
that are made from or pursuant to a pen-            or 35 of the Ohio Schedule of Adjustments,                            Line 8b:            Subtract 1 from the amount you 
sion, retirement, or profit-sharing plan. Ad  -  ● Any Social Security benefits.                                          entered on line 2 of this worksheet. For ex-
ditionally, these amounts must have been                                                                                  ample, if your multiple on line 2 was  19.2, 
received on account of retirement and must       Line 2:  Use  the  recipient’s  age  as  of  the                         you would enter 18.2 (19.2 - 1) on  this line. 
be included in your Ohio adjusted gross in-      last day of the tax year (generally, Decem-                              Do not round.
come.                                            ber 31). 
                                                                                                                          Line 8c: Report this amount in each subse-
Do not include any of the following:             Line 8:  If your lump sum retirement credit                              quent tax year as your lump sum retirement 
● Rollovers  from one retirement  plan  into     is greater than your tax liability,  complete                            credit.
    another that are not included in your fed-   lines 8a through 8c to calculate your lump 

               Lump Sum Distribution Credit Worksheet (Ohio Schedule of Credits, Line 5)
    Provide a copy of this worksheet with your return. If filing jointly and only one taxpayer qualifies for this credit, use Column 
    A. If each taxpayer qualifies for this credit, use both Columns A and B.
                                                                                                                          (A)                                      (B) 
                                                                                                                      Taxpayer                                     Spouse
    1. Using Table 1 below, enter the multiple corresponding to the lump sum
        recipient’s age .........................................................................................1.  
  
     2. Line 1 times $50. This is your lump sum distribution credit ...................... 2.
  3. Add the amounts on line 2, Columns A and B. Enter on the Ohio Schedule of Credits, line 5 ....................... 3.   
Line 1: Use the recipient’s age as of the last day of the tax year (generally, December 31). Remember, this credit is not available to 
individuals younger than 65.

                                              Table 1                                                                                                        Table 2
   Age    Multiple     Age    Multiple     Age    Multiple      Age    Multiple     Age    Multiple     Age    Multiple      Age    Multiple  Retirement income included in  Retirement 
    45  37.7   54      29.5    63        21.6 72    14.6     81     8.9 90                 5.0                        99  2.8                 Ohio adjusted gross income    income credit
    46  36.8   55      28.6    64        20.8 73    13.9     82     8.4 91                 4.7                        100 2.7                           0  –       $    500        0
    47  35.9   56      27.7    65        20.0 74    13.2     83     7.9 92                 4.4                        101 2.5                 $    501   –         $ 1,500  $   25
    48  34.9   57      26.8    66        19.2 75    12.5     84     7.4 93                 4.1                        102 2.3                 $ 1,501  –           $ 3,000  $   50
    49  34.0   58      25.9    67        18.4 76    11.9     85     6.9 94                 3.9                        103 2.1                 $ 3,001  –           $ 5,000  $   80
    50  33.1   59      25.0    68        17.6 77    11.2     86     6.5 95                 3.7                        104 1.9                 $ 5,001  –           $ 8,000  $ 130
    51  32.2   60      24.2    69        16.8 78    10.6     87     6.1 96                 3.4                        105 1.8                 $ 8,001  or more              $ 200
    52  31.3   61      23.3    70        16.0 79    10.0     88     5.7 97                 3.2                        106 1.6
    53  30.4   62      22.5    71        15.3 80      9.5    89     5.3 98                 3.0                        107 1.4                 Click here for fill-in versions 
                                                                                                                                              of these worksheets.



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30                                                                                                                    2022 Ohio Schedule of Credits Worksheets

            Child and Dependent Care Credit Worksheet (Ohio Schedule of Credits, Line 6)

   1. Enter your modified adjusted gross income (see line 3 of the worksheet on page 31) ............................ 1.
    
  If line 1 is $40,000 or more, STOP. You do not qualify for this credit.
2. Enter the amount on your federal form 2441, line 9c ............................................................................... 2.

3. Enter 25% of the amount on your federal form 2441, line 11 ....................................................................3.

4. If line 1 of this worksheet is less than $20,000, enter the amount from line 2.
    If line 1 is equal to or greater than $20,000 but less than $40,000, enter the amount from line 3.
    This is your credit. Enter on the Ohio Schedule of Credits, line 6 ............................................................ 4.

            Displaced Worker Training Credit Worksheet (Ohio Schedule of Credits, Line 7)
Provide a copy of this worksheet with your return. Do not include any amounts that were refunded, reimbursed, or paid 
on your behalf by another person. Include amounts you paid with your personal funds or loan amounts (such as a student 
loan). 
If filing jointly and only one taxpayer qualifies for this credit, use Column A. If each taxpayer qualifies for this credit, use 
both Columns A and B.
                                                                                                             (A)                         (B) 
                                                                                                             Taxpayer                    Spouse
  1. Enter the amount you paid for job training during the 12-month period
      after you became a displaced worker ......................................................... 1.

  2. Line 1 times 50% (0.50).............................................................................. 2.

  3. Enter the lesser of line 2 or $500................................................................ 3.

  4. Enter the displaced worker training credit, if any, claimed on last year’s
      Ohio Schedule of Credits............................................................................ 4.

  5. Line 3 minus line 4. If less than zero, enter zero ........................................ 5.

  6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 7 .................. 6.

                          Ohio Nonrefundable Credit                Carryforward Worksheet
                  (A)                       (B)                    (C)                                       (D)                         (E)
             Type of                   Carryforward            Total Amount                                  Amount Claimed              Amount Available for
                 Credit                     Period             Available                                     on This Return              Future Years

Use this worksheet to calculate your Ohio   Column C: Enter the total credit, prior to                       Column E:      Column C minus Column D. 
credit carryforward amount(s). Do not file  any limitations, you have available for the                      This is your remaining credit amount. This 
this worksheet with your return. Instead,   tax year.                                                        amount can be used in future tax years, 
keep it for completing future Ohio income                                                                    provided the carryforward period has not 
tax returns.                                Column D: Enter the amount of the credit                         ended.
                                            allowed under Ohio law that you claimed 
Column B: Enter the number of years         on your tax return. See the line instruction 
you are permitted to carry forward the      for each credit to determine the amount 
credit. The carryforward period  is listed  you can claim.
in the line instruction for each credit. If 
the credit does not have a limitation, en-
ter "indefinite." 



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 2022 Ohio Modified Adjusted Gross Income / Use Tax Worksheets / Tax Brackets                                                                                                  31

                                   Modified Adjusted Gross Income Less Exemptions

      1. Enter your Ohio adjusted gross income (Ohio IT 1040, line 3) ...................................1.
      2. Enter your business income deduction (Ohio Schedule of Adjustments, line 11) .......2.
      3. Modified adjusted gross income (line 1 plus line 2) ................................................3.
      4. Enter your exemption amount (Ohio IT 1040, line 4) ..................................................4.
      5. Modified adjusted gross income less exemptions (line 3 minus line 4) ................5.

                                          Use Tax Worksheet for Ohio IT 1040, Line 12

      1. Enter the total of all purchases you made during the tax year on which you owe Ohio use tax................1.  
      2. Using the table below, enter your county’s use tax rate............................................................................2. 
   3. Line 1 times line 2. Round to the nearest dollar. Enter on the Ohio IT 1040, line 12 .................................3. 

                                                  County Sales and Use Tax Rates
   Sales and use tax rates can change during the year. This table reflects the rates in effect on October 1, 2022. To see the rate 
   in effect at the time of your purchase(s), see tax.ohio.gov.
      County                 Rate                 County           Rate                  County                      Rate                 County                        Rate               
      Adams                 .0725         Fairfield (COTA)       .0725        Logan           .0725             Richland                       .0700 
      Allen                 .0685         Fayette                .0725        Lorain          .0650             Ross                           .0725 
      Ashland               .0700         Franklin               .0750        Lucas           .0775             Sandusky                       .0725 
      Ashtabula             .0675         Fulton                 .0725        Madison         .0700             Scioto                         .0725 
      Athens                .0725         Gallia                 .0725        Mahoning        .0750             Seneca                         .0725 
      Auglaize              .0725         Geauga                 .0675        Marion          .0725             Shelby                         .0725 
      Belmont               .0725         Greene                 .0675        Medina          .0675             Stark                          .0650 
      Brown                 .0725         Guernsey               .0725        Meigs           .0725             Summit                         .0675 
      Butler                .0650         Hamilton               .0780        Mercer          .0725             Trumbull                       .0675 
      Carroll               .0675         Hancock                .0675        Miami           .0700             Tuscarawas                     .0675 
      Champaign             .0725         Hardin                 .0725        Monroe          .0725             Union                          .0700 
      Clark                 .0725         Harrison               .0725        Montgomery      .0750             Union (COTA)                   .0750 
      Clermont              .0675         Henry                  .0725        Morgan          .0725             Van Wert                       .0725 
      Clinton               .0725         Highland               .0725        Morrow          .0725             Vinton                         .0725 
      Columbiana            .0725         Hocking                .0725        Muskingum       .0725             Warren                         .0700 
      Coshocton             .0775         Holmes                 .0700        Noble           .0725             Washington                     .0725 
      Crawford              .0725         Huron                  .0725        Ottawa          .0700             Wayne                          .0650 
      Cuyahoga              .0800         Jackson                .0725        Paulding        .0725             Williams                       .0725 
      Darke                 .0725         Jefferson              .0725        Perry           .0725             Wood                           .0675
      Defiance              .0675         Knox                   .0725        Pickaway        .0725             Wood (TARTA)                   .0725 
      Delaware              .0700         Lake                   .0725        Pike            .0725             Wyandot                        .0725
      Delaware (COTA)       .0750         Lawrence               .0725        Portage         .0700
      Erie                  .0675         Licking                .0725        Preble          .0725
      Fairfield             .0675         Licking (COTA)         .0775        Putnam          .0700

                                2022 Ohio Income Tax Brackets for Ohio IT 1040
      Taxpayers with Ohio taxable nonbusiness income of $115,300 or more must use these brackets. Round your tax to the nearest dollar.
           Taxable Nonbusiness Income                                                Nonbusiness Income Tax
                   (Ohio IT 1040, line 7)                                             (enter on Ohio IT 1040, line 8a)
                   0   –        $  26,050                                              0.000% of Ohio taxable nonbusiness income
            $   26,051      –   $  46,100                     $     360.69    plus     2.765% of the amount in excess of $  26,050
            $  46,100       –   $  92,150                     $     915.07    plus     3.226% of the amount in excess of $  46,100
            $  92,150       –   $ 115,300                     $  2,400.64     plus     3.688% of the amount in excess of $  92,150
            more   than         $115,300                      $  3,254.41     plus     3.990% of the amount in excess of $115,300



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32
                                          2022 Income Tax Table for Ohio IT 1040
If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:
  At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to: Ohio tax:
            $26,000                       $29,000                       $32,000                       $35,000                       $38,000
0           26050          0  29000       29050   443       32000       32050   526 35000             35050   609       38000       38050  692
26051       26100   361       29050       29100   444       32050       32100   527 35050             35100   610       38050       38100  693
26100       26150   363       29100       29150   446       32100       32150   529 35100             35150   612       38100       38150  695
26150       26200   364       29150       29200   447       32150       32200   530 35150             35200   613       38150       38200  696
26200       26250   366       29200       29250   448       32200       32250   531 35200             35250   614       38200       38250  697
26250       26300   367       29250       29300   450       32250       32300   533 35250             35300   616       38250       38300  699
26300       26350   368       29300       29350   451       32300       32350   534 35300             35350   617       38300       38350  700
26350       26400   370       29350       29400   453       32350       32400   536 35350             35400   619       38350       38400  701
26400       26450   371       29400       29450   454       32400       32450   537 35400             35450   620       38400       38450  703
26450       26500   372       29450       29500   455       32450       32500   538 35450             35500   621       38450       38500  704
26500       26550   374       29500       29550   457       32500       32550   540 35500             35550   623       38500       38550  706
26550       26600   375       29550       29600   458       32550       32600   541 35550             35600   624       38550       38600  707
26600       26650   377       29600       29650   460       32600       32650   542 35600             35650   625       38600       38650  708
26650       26700   378       29650       29700   461       32650       32700   544 35650             35700   627       38650       38700  710
26700       26750   379       29700       29750   462       32700       32750   545 35700             35750   628       38700       38750  711
26750       26800   381       29750       29800   464       32750       32800   547 35750             35800   630       38750       38800  713
26800       26850   382       29800       29850   465       32800       32850   548 35800             35850   631       38800       38850  714
26850       26900   384       29850       29900   466       32850       32900   549 35850             35900   632       38850       38900  715
26900       26950   385       29900       29950   468       32900       32950   551 35900             35950   634       38900       38950  717
26950       27000   386       29950       30000   469       32950       33000   552 35950             36000   635       38950       39000  718
            $27,000                       $30,000                       $33,000                       $36,000                       $39,000
27000       27050   388       30000       30050   471       33000       33050   554 36000             36050   636       39000       39050  719
27050       27100   389       30050       30100   472       33050       33100   555 36050             36100   638       39050       39100  721
27100       27150   390       30100       30150   473       33100       33150   556 36100             36150   639       39100       39150  722
27150       27200   392       30150       30200   475       33150       33200   558 36150             36200   641       39150       39200  724
27200       27250   393       30200       30250   476       33200       33250   559 36200             36250   642       39200       39250  725
27250       27300   395       30250       30300   478       33250       33300   560 36250             36300   643       39250       39300  726
27300       27350   396       30300       30350   479       33300       33350   562 36300             36350   645       39300       39350  728
27350       27400   397       30350       30400   480       33350       33400   563 36350             36400   646       39350       39400  729
27400       27450   399       30400       30450   482       33400       33450   565 36400             36450   648       39400       39450  731
27450       27500   400       30450       30500   483       33450       33500   566 36450             36500   649       39450       39500  732
27500       27550   401       30500       30550   484       33500       33550   567 36500             36550   650       39500       39550  733
27550       27600   403       30550       30600   486       33550       33600   569 36550             36600   652       39550       39600  735
27600       27650   404       30600       30650   487       33600       33650   570 36600             36650   653       39600       39650  736
27650       27700   406       30650       30700   489       33650       33700   572 36650             36700   654       39650       39700  737
27700       27750   407       30700       30750   490       33700       33750   573 36700             36750   656       39700       39750  739
27750       27800   408       30750       30800   491       33750       33800   574 36750             36800   657       39750       39800  740
27800       27850   410       30800       30850   493       33800       33850   576 36800             36850   659       39800       39850  742
27850       27900   411       30850       30900   494       33850       33900   577 36850             36900   660       39850       39900  743
27900       27950   413       30900       30950   495       33900       33950   578 36900             36950   661       39900       39950  744
27950       28000   414       30950       31000   497       33950       34000   580 36950             37000   663       39950       40000  746
            $28,000                       $31,000                       $34,000                       $37,000                       $40,000
28000       28050   415       31000       31050   498       34000       34050   581 37000             37050   664       40000       40050  747
28050       28100   417       31050       31100   500       34050       34100   583 37050             37100   666       40050       40100  748
28100       28150   418       31100       31150   501       34100       34150   584 37100             37150   667       40100       40150  750
28150       28200   419       31150       31200   502       34150       34200   585 37150             37200   668       40150       40200  751
28200       28250   421       31200       31250   504       34200       34250   587 37200             37250   670       40200       40250  753
28250       28300   422       31250       31300   505       34250       34300   588 37250             37300   671       40250       40300  754
28300       28350   424       31300       31350   507       34300       34350   589 37300             37350   672       40300       40350  755
28350       28400   425       31350       31400   508       34350       34400   591 37350             37400   674       40350       40400  757
28400       28450   426       31400       31450   509       34400       34450   592 37400             37450   675       40400       40450  758
28450       28500   428       31450       31500   511       34450       34500   594 37450             37500   677       40450       40500  760
28500       28550   429       31500       31550   512       34500       34550   595 37500             37550   678       40500       40550  761
28550       28600   431       31550       31600   513       34550       34600   596 37550             37600   679       40550       40600  762
28600       28650   432       31600       31650   515       34600       34650   598 37600             37650   681       40600       40650  764
28650       28700   433       31650       31700   516       34650       34700   599 37650             37700   682       40650       40700  765
28700       28750   435       31700       31750   518       34700       34750   601 37700             37750   684       40700       40750  766
28750       28800   436       31750       31800   519       34750       34800   602 37750             37800   685       40750       40800  768
28800       28850   437       31800       31850   520       34800       34850   603 37800             37850   686       40800       40850  769
28850       28900   439       31850       31900   522       34850       34900   605 37850             37900   688       40850       40900  771
28900       28950   440       31900       31950   523       34900       34950   606 37900             37950   689       40900       40950  772
28950       29000   442       31950       32000   525       34950       35000   607 37950             38000   690       40950       41000  773



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                                                                                                                                             33
                                          2022 Income Tax Table for Ohio IT 1040
If your line 7 amount  is: If your line 7 amount  is: If your line 7 amount  is:     If your line 7 amount  is:    If your line 7 amount  is:
  At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to: Ohio tax:
            $41,000                       $44,000                       $47,000                       $50,000                       $53,000
41000       41050   775    44000          44050   858 47000             47050   945  50000            50050   1042 53000            53050  1139
41050       41100   776    44050          44100   859 47050             47100   947  50050            50100   1043 53050            53100  1140
41100       41150   778    44100          44150   860 47100             47150   948  50100            50150   1045 53100            53150  1142
41150       41200   779    44150          44200   862 47150             47200   950  50150            50200   1047 53150            53200  1143
41200       41250   780    44200          44250   863 47200             47250   951  50200            50250   1048 53200            53250  1145
41250       41300   782    44250          44300   865 47250             47300   953  50250            50300   1050 53250            53300  1147
41300       41350   783    44300          44350   866 47300             47350   955  50300            50350   1051 53300            53350  1148
41350       41400   784    44350          44400   867 47350             47400   956  50350            50400   1053 53350            53400  1150
41400       41450   786    44400          44450   869 47400             47450   958  50400            50450   1055 53400            53450  1151
41450       41500   787    44450          44500   870 47450             47500   959  50450            50500   1056 53450            53500  1153
41500       41550   789    44500          44550   872 47500             47550   961  50500            50550   1058 53500            53550  1155
41550       41600   790    44550          44600   873 47550             47600   963  50550            50600   1059 53550            53600  1156
41600       41650   791    44600          44650   874 47600             47650   964  50600            50650   1061 53600            53650  1158
41650       41700   793    44650          44700   876 47650             47700   966  50650            50700   1063 53650            53700  1159
41700       41750   794    44700          44750   877 47700             47750   968  50700            50750   1064 53700            53750  1161
41750       41800   795    44750          44800   878 47750             47800   969  50750            50800   1066 53750            53800  1163
41800       41850   797    44800          44850   880 47800             47850   971  50800            50850   1068 53800            53850  1164
41850       41900   798    44850          44900   881 47850             47900   972  50850            50900   1069 53850            53900  1166
41900       41950   800    44900          44950   883 47900             47950   974  50900            50950   1071 53900            53950  1168
41950       42000   801    44950          45000   884 47950             48000   976  50950            51000   1072 53950            54000  1169
            $42,000                       $45,000                       $48,000                       $51,000                       $54,000
42000       42050   802    45000          45050   885 48000             48050   977  51000            51050   1074 54000            54050  1171
42050       42100   804    45050          45100   887 48050             48100   979  51050            51100   1076 54050            54100  1172
42100       42150   805    45100          45150   888 48100             48150   980  51100            51150   1077 54100            54150  1174
42150       42200   807    45150          45200   890 48150             48200   982  51150            51200   1079 54150            54200  1176
42200       42250   808    45200          45250   891 48200             48250   984  51200            51250   1080 54200            54250  1177
42250       42300   809    45250          45300   892 48250             48300   985  51250            51300   1082 54250            54300  1179
42300       42350   811    45300          45350   894 48300             48350   987  51300            51350   1084 54300            54350  1180
42350       42400   812    45350          45400   895 48350             48400   988  51350            51400   1085 54350            54400  1182
42400       42450   813    45400          45450   896 48400             48450   990  51400            51450   1087 54400            54450  1184
42450       42500   815    45450          45500   898 48450             48500   992  51450            51500   1088 54450            54500  1185
42500       42550   816    45500          45550   899 48500             48550   993  51500            51550   1090 54500            54550  1187
42550       42600   818    45550          45600   901 48550             48600   995  51550            51600   1092 54550            54600  1188
42600       42650   819    45600          45650   902 48600             48650   997  51600            51650   1093 54600            54650  1190
42650       42700   820    45650          45700   903 48650             48700   998  51650            51700   1095 54650            54700  1192
42700       42750   822    45700          45750   905 48700             48750   1000 51700            51750   1097 54700            54750  1193
42750       42800   823    45750          45800   906 48750             48800   1001 51750            51800   1098 54750            54800  1195
42800       42850   825    45800          45850   907 48800             48850   1003 51800            51850   1100 54800            54850  1197
42850       42900   826    45850          45900   909 48850 4           8900    1005 51850            51900   1101 54850            54900  1198
42900       42950   827    45900          45950   910 48900             48950   1006 51900            51950   1103 54900            54950  1200
42950       43000   829    45950          46000   912 48950             49000   1008 51950            52000   1105 54950            55000  1201
            $43,000                       $46,000                       $49,000                       $52,000                       $55,000
43000       43050   830    46000          46050   913 49000             49050   1009 52000            52050   1106 55000            55050  1203
43050       43100   831    46050          46100   914 49050             49100   1011 52050            52100   1108 55050            55100  1205
43100       43150   833    46100          46150   916 49100             49150   1013 52100            52150   1109 55100            55150  1206
43150       43200   834    46150          46200   918 49150             49200   1014 52150            52200   1111 55150            55200  1208
43200       43250   836    46200          46250   919 49200             49250   1016 52200            52250   1113 55200            55250  1209
43250       43300   837    46250          46300   921 49250             49300   1018 52250            52300   1114 55250            55300  1211
43300       43350   838    46300          46350   922 49300             49350   1019 52300            52350   1116 55300            55350  1213
43350       43400   840    46350          46400   924 49350             49400   1021 52350            52400   1118 55350            55400  1214
43400       43450   841    46400          46450   926 49400             49450   1022 52400            52450   1119 55400            55450  1216
43450       43500   843    46450          46500   927 49450             49500   1024 52450            52500   1121 55450            55500  1218
43500       43550   844    46500          46550   929 49500             49550   1026 52500            52550   1122 55500            55550  1219
43550       43600   845    46550          46600   930 49550             49600   1027 52550            52600   1124 55550            55600  1221
43600       43650   847    46600          46650   932 49600             49650   1029 52600            52650   1126 55600            55650  1222
43650       43700   848    46650          46700   934 49650             49700   1030 52650            52700   1127 55650            55700  1224
43700       43750   849    46700          46750   935 49700             49750   1032 52700            52750   1129 55700            55750  1226
43750       43800   851    46750          46800   937 49750             49800   1034 52750            52800   1130 55750            55800  1227
43800       43850   852    46800          46850   939 49800             49850   1035 52800            52850   1132 55800            55850  1229
43850       43900   854    46850          46900   940 49850             49900   1037 52850            52900   1134 55850            55900  1230
43900       43950   855    46900          46950   942 49900             49950   1038 52900            52950   1135 55900            55950  1232
43950       44000   856    46950          47000   943 49950             50000   1040 52950            53000   1137 55950            56000  1234



- 34 -

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34
                                          2022 Income Tax Table for Ohio IT 1040
If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:
  At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to: Ohio tax:
            $56,000                       $59,000                       $62,000                       $65,000                       $68,000
56000       56050   1235      59000       59050   1332      62000       62050   1429      65000       65050   1526      68000       68050  1622
56050       56100   1237      59050       59100   1334      62050       62100   1430      65050       65100   1527      68050       68100  1624
56100       56150   1238      59100       59150   1335      62100       62150   1432      65100       65150   1529      68100       68150  1626
56150       56200   1240      59150       59200   1337      62150       62200   1434      65150       65200   1530      68150       68200  1627
56200       56250   1242      59200       59250   1338      62200       62250   1435      65200       65250   1532      68200       68250  1629
56250       56300   1243      59250       59300   1340      62250       62300   1437      65250       65300   1534      68250       68300  1630
56300       56350   1245      59300       59350   1342      62300       62350   1438      65300       65350   1535      68300       68350  1632
56350       56400   1247      59350       59400   1343      62350       62400   1440      65350       65400   1537      68350       68400  1634
56400       56450   1248      59400       59450   1345      62400       62450   1442      65400       65450   1538      68400       68450  1635
56450       56500   1250      59450       59500   1347      62450       62500   1443      65450       65500   1540      68450       68500  1637
56500       56550   1251      59500       59550   1348      62500       62550   1445      65500       65550   1542      68500       68550  1639
56550       56600   1253      59550       59600   1350      62550       62600   1447      65550       65600   1543      68550       68600  1640
56600       56650   1255      59600       59650   1351      62600       62650   1448      65600       65650   1545      68600       68650  1642
56650       56700   1256      59650       59700   1353      62650       62700   1450      65650       65700   1547      68650       68700  1643
56700       56750   1258      59700       59750   1355      62700       62750   1451      65700       65750   1548      68700       68750  1645
56750       56800   1259      59750       59800   1356      62750       62800   1453      65750       65800   1550      68750       68800  1647
56800       56850   1261      59800       59850   1358      62800       62850   1455      65800       65850   1551      68800       68850  1648
56850       56900   1263      59850       59900   1359      62850       62900   1456      65850       65900   1553      68850       68900  1650
56900       56950   1264      59900       59950   1361      62900       62950   1458      65900       65950   1555      68900       68950  1651
56950       57000   1266      59950       60000   1363      62950       63000   1459      65950       66000   1556      68950       69000  1653
            $57,000                       $60,000                       $63,000                       $66,000                       $69,000
57000       57050   1268      60000       60050   1364      63000       63050   1461      66000       66050   1558      69000       69050  1655
57050       57100   1269      60050       60100   1366      63050       63100   1463      66050       66100   1559      69050       69100  1656
57100       57150   1271      60100       60150   1368      63100       63150   1464      66100       66150   1561      69100       69150  1658
57150       57200   1272      60150       60200   1369      63150       63200   1466      66150       66200   1563      69150       69200  1659
57200       57250   1274      60200       60250   1371      63200       63250   1468      66200       66250   1564      69200       69250  1661
57250       57300   1276      60250       60300   1372      63250       63300   1469      66250       66300   1566      69250       69300  1663
57300       57350   1277      60300       60350   1374      63300       63350   1471      66300       66350   1568      69300       69350  1664
57350       57400   1279      60350       60400   1376      63350       63400   1472      66350       66400   1569      69350       69400  1666
57400       57450   1280      60400       60450   1377      63400       63450   1474      66400       66450   1571      69400       69450  1668
57450       57500   1282      60450       60500   1379      63450       63500   1476      66450       66500   1572      69450       69500  1669
57500       57550   1284      60500       60550   1380      63500       63550   1477      66500       66550   1574      69500       69550  1671
57550       57600   1285      60550       60600   1382      63550       63600   1479      66550       66600   1576      69550       69600  1672
57600       57650   1287      60600       60650   1384      63600       63650   1480      66600       66650   1577      69600       69650  1674
57650       57700   1288      60650       60700   1385      63650       63700   1482      66650       66700   1579      69650       69700  1676
57700       57750   1290      60700       60750   1387      63700       63750   1484      66700       66750   1580      69700       69750  1677
57750       57800   1292      60750       60800   1388      63750       63800   1485      66750       66800   1582      69750       69800  1679
57800       57850   1293      60800       60850   1390      63800       63850   1487      66800       66850   1584      69800       69850  1680
57850       57900   1295      60850       60900   1392      63850       63900   1488      66850       66900   1585      69850       69900  1682
57900       57950   1297      60900       60950   1393      63900       63950   1490      66900       66950   1587      69900       69950  1684
57950       58000   1298      60950       61000   1395      63950       64000   1492      66950       67000   1588      69950       70000  1685
            $58,000                       $61,000                       $64,000                       $67,000                       $70,000
58000       58050   1300      61000       61050   1397      64000       64050   1493      67000       67050   1590      70000       70050  1687
58050       58100   1301      61050       61100   1398      64050       64100   1495      67050       67100   1592      70050       70100  1689
58100       58150   1303      61100       61150   1400      64100       64150   1497      67100       67150   1593      70100       70150  1690
58150       58200   1305      61150       61200   1401      64150       64200   1498      67150       67200   1595      70150       70200  1692
58200       58250   1306      61200       61250   1403      64200       64250   1500      67200       67250   1597      70200       70250  1693
58250       58300   1308      61250       61300   1405      64250       64300   1501      67250       67300   1598      70250       70300  1695
58300       58350   1309      61300       61350   1406      64300       64350   1503      67300       67350   1600      70300       70350  1697
58350       58400   1311      61350       61400   1408      64350       64400   1505      67350       67400   1601      70350       70400  1698
58400       58450   1313      61400       61450   1409      64400       64450   1506      67400       67450   1603      70400       70450  1700
58450       58500   1314      61450       61500   1411      64450       64500   1508      67450       67500   1605      70450       70500  1701
58500       58550   1316      61500       61550   1413      64500       64550   1509      67500       67550   1606      70500       70550  1703
58550       58600   1318      61550       61600   1414      64550       64600   1511      67550       67600   1608      70550       70600  1705
58600       58650   1319      61600       61650   1416      64600       64650   1513      67600       67650   1609      70600       70650  1706
58650       58700   1321      61650       61700   1418      64650       64700   1514      67650       67700   1611      70650       70700  1708
58700       58750   1322      61700       61750   1419      64700       64750   1516      67700       67750   1613      70700       70750  1709
58750       58800   1324      61750       61800   1421      64750       64800   1518      67750       67800   1614      70750       70800  1711
58800       58850   1326      61800       61850   1422      64800       64850   1519      67800       67850   1616      70800       70850  1713
58850       58900   1327      61850       61900   1424      64850       64900   1521      67850       67900   1618      70850       70900  1714
58900       58950   1329      61900       61950   1426      64900       64950   1522      67900       67950   1619      70900       70950  1716
58950       59000   1330      61950       62000   1427      64950       65000   1524      67950       68000   1621      70950       71000  1718



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                                                                                                                                             35
                                          2022 Income Tax Table for Ohio IT 1040
 If your line 7 amount  is: If your line 7 amount  is: If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:
  At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to: Ohio tax:
            $71,000                       $74,000                       $77,000                       $80,000                       $83,000
71000       71050   1719    74000         74050   1816 77000            77050   1913 80000            80050   2009 83000            83050  2106
71050       71100   1721    74050         74100   1818 77050            77100   1914 80050            80100   2011 83050            83100  2108
71100       71150   1722    74100         74150   1819 77100            77150   1916 80100            80150   2013 83100            83150  2109
71150       71200   1724    74150         74200   1821 77150            77200   1918 80150            80200   2014 83150            83200  2111
71200       71250   1726    74200         74250   1822 77200            77250   1919 80200            80250   2016 83200            83250  2113
71250       71300   1727    74250         74300   1824 77250            77300   1921 80250            80300   2018 83250            83300  2114
71300       71350   1729    74300         74350   1826 77300            77350   1922 80300            80350   2019 83300            83350  2116
71350       71400   1730    74350         74400   1827 77350            77400   1924 80350            80400   2021 83350            83400  2118
71400       71450   1732    74400         74450   1829 77400            77450   1926 80400            80450   2022 83400            83450  2119
71450       71500   1734    74450         74500   1830 77450            77500   1927 80450            80500   2024 83450            83500  2121
71500       71550   1735    74500         74550   1832 77500            77550   1929 80500            80550   2026 83500            83550  2122
71550       71600   1737    74550         74600   1834 77550            77600   1930 80550            80600   2027 83550            83600  2124
71600       71650   1739    74600         74650   1835 77600            77650   1932 80600            80650   2029 83600            83650  2126
71650       71700   1740    74650         74700   1837 77650            77700   1934 80650            80700   2030 83650            83700  2127
71700       71750   1742    74700         74750   1839 77700            77750   1935 80700            80750   2032 83700            83750  2129
71750       71800   1743    74750         74800   1840 77750            77800   1937 80750            80800   2034 83750            83800  2130
71800       71850   1745    74800         74850   1842 77800            77850   1939 80800            80850   2035 83800            83850  2132
71850       71900   1747    74850         74900   1843 77850            77900   1940 80850            80900   2037 83850            83900  2134
71900       71950   1748    74900         74950   1845 77900            77950   1942 80900            80950   2039 83900            83950  2135
71950       72000   1750    74950         75000   1847 77950            78000   1943 80950            81000   2040 83950            84000  2137
            $72,000                       $75,000                       $78,000                       $81000                        $84,000
72000       72050   1751    75000         75050   1848 78000            78050   1945 81000            81050   2042 84000            84050  2139
72050       72100   1753    75050         75100   1850 78050            78100   1947 81050            81100   2043 84050            84100  2140
72100       72150   1755    75100         75150   1851 78100            78150   1948 81100            81150   2045 84100            84150  2142
72150       72200   1756    75150         75200   1853 78150            78200   1950 81150            81200   2047 84150            84200  2143
72200       72250   1758    75200         75250   1855 78200            78250   1951 81200            81250   2048 84200            84250  2145
72250       72300   1759    75250         75300   1856 78250            78300   1953 81250            81300   2050 84250            84300  2147
72300       72350   1761    75300         75350   1858 78300            78350   1955 81300            81350   2051 84300            84350  2148
72350       72400   1763    75350         75400   1859 78350            78400   1956 81350            81400   2053 84350            84400  2150
72400       72450   1764    75400         75450   1861 78400            78450   1958 81400            81450   2055 84400            84450  2151
72450       72500   1766    75450         75500   1863 78450            78500   1959 81450            81500   2056 84450            84500  2153
72500       72550   1768    75500         75550   1864 78500            78550   1961 81500            81550   2058 84500            84550  2155
72550       72600   1769    75550         75600   1866 78550            78600   1963 81550            81600   2059 84550            84600  2156
72600       72650   1771    75600         75650   1868 78600            78650   1964 81600            81650   2061 84600            84650  2158
72650       72700   1772    75650         75700   1869 78650            78700   1966 81650            81700   2063 84650            84700  2159
72700       72750   1774    75700         75750   1871 78700            78750   1968 81700            81750   2064 84700            84750  2161
72750       72800   1776    75750         75800   1872 78750            78800   1969 81750            81800   2066 84750            84800  2163
72800       72850   1777    75800         75850   1874 78800            78850   1971 81800            81850   2068 84800            84850  2164
72850       72900   1779    75850         75900   1876 78850            78900   1972 81850            81900   2069 84850            84900  2166
72900       72950   1780    75900         75950   1877 78900            78950   1974 81900            81950   2071 84900            84950  2168
72950       73000   1782    75950         76000   1879 78950            79000   1976 81950            82000   2072 84950            85000  2169
            $73,000                       $76,000                       $79,000                       $82,000                       $85,000
73000       73050   1784    76000         76050   1880 79000            79050   1977 82000            82050   2074 85000            85050  2171
73050       73100   1785    76050         76100   1882 79050            79100   1979 82050            82100   2076 85050            85100  2172
73100       73150   1787    76100         76150   1884 79100            79150   1980 82100            82150   2077 85100            85150  2174
73150       73200   1789    76150         76200   1885 79150            79200   1982 82150            82200   2079 85150            85200  2176
73200       73250   1790    76200         76250   1887 79200            79250   1984 82200            82250   2080 85200            85250  2177
73250       73300   1792    76250         76300   1889 79250            79300   1985 82250            82300   2082 85250            85300  2179
73300       73350   1793    76300         76350   1890 79300            79350   1987 82300            82350   2084 85300            85350  2180
73350       73400   1795    76350         76400   1892 79350            79400   1989 82350            82400   2085 85350            85400  2182
73400       73450   1797    76400         76450   1893 79400            79450   1990 82400            82450   2087 85400            85450  2184
73450       73500   1798    76450         76500   1895 79450            79500   1992 82450            82500   2089 85450            85500  2185
73500       73550   1800    76500         76550   1897 79500            79550   1993 82500            82550   2090 85500            85550  2187
73550       73600   1801    76550         76600   1898 79550            79600   1995 82550            82600   2092 85550            85600  2189
73600       73650   1803    76600         76650   1900 79600            79650   1997 82600            82650   2093 85600            85650  2190
73650       73700   1805    76650         76700   1901 79650            79700   1998 82650            82700   2095 85650            85700  2192
73700       73750   1806    76700         76750   1903 79700            79750   2000 82700            82750   2097 85700            85750  2193
73750       73800   1808    76750         76800   1905 79750            79800   2001 82750            82800   2098 85750            85800  2195
73800       73850   1809    76800         76850   1906 79800            79850   2003 82800            82850   2100 85800            85850  2197
73850       73900   1811    76850         76900   1908 79850            79900   2005 82850            82900   2101 85850            85900  2198
73900       73950   1813    76900         76950   1909 79900            79950   2006 82900            82950   2103 85900            85950  2200
73950       74000   1814    76950         77000   1911 79950            80000   2008 82950            83000   2105 85950            86000  2201



- 36 -

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36
                                          2022 Income Tax Table for Ohio IT 1040
If your line 7 amount  is: If your line 7 amount  is:  If your line 7 amount  is:    If your line 7 amount  is:    If your line 7 amount  is:
  At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:   At least: Up to:  Ohio tax:
            $86,000                       $89,000                       $92,000                       $95,000                       $98,000
86000       86050   2203   89000          89050   2300 92000            92050   2397 95000            95050   2507 98000            98050   2617
86050       86100   2205   89050          89100   2301 92050            92100   2398 95050            95100   2509 98050            98100   2619
86100       86150   2206   89100          89150   2303 92100            92150   2400 95100            95150   2510 98100            98150   2621
86150       86200   2208   89150          89200   2305 92150            92200   2402 95150            95200   2512 98150            98200   2623
86200       86250   2210   89200          89250   2306 92200            92250   2403 95200            95250   2514 98200            98250   2625
86250       86300   2211   89250          89300   2308 92250            92300   2405 95250            95300   2516 98250            98300   2627
86300       86350   2213   89300          89350   2310 92300            92350   2407 95300            95350   2518 98300            98350   2628
86350       86400   2214   89350          89400   2311 92350            92400   2409 95350            95400   2520 98350            98400   2630
86400       86450   2216   89400          89450   2313 92400            92450   2411 95400            95450   2521 98400            98450   2632
86450       86500   2218   89450          89500   2314 92450            92500   2413 95450            95500   2523 98450            98500   2634
86500       86550   2219   89500          89550   2316 92500            92550   2414 95500            95550   2525 98500            98550   2636
86550       86600   2221   89550          89600   2318 92550            92600   2416 95550            95600   2527 98550            98600   2638
86600       86650   2222   89600          89650   2319 92600            92650   2418 95600            95650   2529 98600            98650   2639
86650       86700   2224   89650          89700   2321 92650            92700   2420 95650            95700   2531 98650            98700   2641
86700       86750   2226   89700          89750   2322 92700            92750   2422 95700            95750   2532 98700            98750   2643
86750       86800   2227   89750          89800   2324 92750            92800   2424 95750            95800   2534 98750            98800   2645
86800       86850   2229   89800          89850   2326 92800            92850   2426 95800            95850   2536 98800            98850   2647
86850       86900   2230   89850          89900   2327 92850            92900   2427 95850            95900   2538 98850            98900   2649
86900       86950   2232   89900          89950   2329 92900            92950   2429 95900            95950   2540 98900            98950   2651
86950       87000   2234   89950          90000   2330 92950            93000   2431 95950            96000   2542 98950            99000   2652
            $87,000                       $90,000                       $93,000                       $96,000                       $99,000
87000       87050   2235   90000          90050   2332 93000            93050   2433 96000            96050   2544 99000            99050   2654
87050       87100   2237   90050          90100   2334 93050            93100   2435 96050            96100   2545 99050            99100   2656
87100       87150   2239   90100          90150   2335 93100            93150   2437 96100            96150   2547 99100            99150   2658
87150       87200   2240   90150          90200   2337 93150            93200   2438 96150            96200   2549 99150            99200   2660
87200       87250   2242   90200          90250   2339 93200            93250   2440 96200            96250   2551 99200            99250   2662
87250       87300   2243   90250          90300   2340 93250            93300   2442 96250            96300   2553 99250            99300   2663
87300       87350   2245   90300          90350   2342 93300            93350   2444 96300            96350   2555 99300            99350   2665
87350       87400   2247   90350          90400   2343 93350            93400   2446 96350            96400   2556 99350            99400   2667
87400       87450   2248   90400          90450   2345 93400            93450   2448 96400            96450   2558 99400            99450   2669
87450       87500   2250   90450          90500   2347 93450            93500   2450 96450            96500   2560 99450            99500   2671
87500       87550   2251   90500          90550   2348 93500            93550   2451 96500            96550   2562 99500            99550   2673
87550       87600   2253   90550          90600   2350 93550            93600   2453 96550            96600   2564 99550            99600   2674
87600       87650   2255   90600          90650   2351 93600            93650   2455 96600            96650   2566 99600            99650   2676
87650       87700   2256   90650          90700   2353 93650            93700   2457 96650            96700   2568 99650            99700   2678
87700       87750   2258   90700          90750   2355 93700            93750   2459 96700            96750   2569 99700            99750   2680
87750       87800   2260   90750          90800   2356 93750            93800   2461 96750            96800   2571 99750            99800   2682
87800       87850   2261   90800          90850   2358 93800            93850   2462 96800            96850   2573 99800            99850   2684
87850       87900   2263   90850          90900   2360 93850            93900   2464 96850            96900   2575 99850            99900   2686
87900       87950   2264   90900          90950   2361 93900            93950   2466 96900            96950   2577 99900            99950   2687
87950       88000   2266   90950          91000   2363 93950            94000   2468 96950            97000   2579 99950    100000          2689
            $88,000                       $91,000                       $94,000                       $97,000                       $100,000
88000       88050   2268   91000          91050   2364 94000            94050   2470 97000            97050   2580 100000  100050           2691
88050       88100   2269   91050          91100   2366 94050            94100   2472 97050            97100   2582 100050  100100           2693
88100       88150   2271   91100          91150   2368 94100            94150   2473 97100            97150   2584 100100  100150           2695
88150       88200   2272   91150          91200   2369 94150            94200   2475 97150            97200   2586 100150  100200           2697
88200       88250   2274   91200          91250   2371 94200            94250   2477 97200            97250   2588 100200  100250           2698
88250       88300   2276   91250          91300   2372 94250            94300   2479 97250            97300   2590 100250  100300           2700
88300       88350   2277   91300          91350   2374 94300            94350   2481 97300            97350   2591 100300  100350           2702
88350       88400   2279   91350          91400   2376 94350            94400   2483 97350            97400   2593 100350  100400           2704
88400       88450   2280   91400          91450   2377 94400            94450   2485 97400            97450   2595 100400  100450           2706
88450       88500   2282   91450          91500   2379 94450            94500   2486 97450            97500   2597 100450  100500           2708
88500       88550   2284   91500          91550   2380 94500            94550   2488 97500            97550   2599 100500  100550           2710
88550       88600   2285   91550          91600   2382 94550            94600   2490 97550            97600   2601 100550  100600           2711
88600       88650   2287   91600          91650   2384 94600            94650   2492 97600            97650   2603 100600  100650           2713
88650       88700   2289   91650          91700   2385 94650            94700   2494 97650            97700   2604 100650  100700           2715
88700       88750   2290   91700          91750   2387 94700            94750   2496 97700            97750   2606 100700  100750           2717
88750       88800   2292   91750          91800   2389 94750            94800   2497 97750            97800   2608 100750  100800           2719
88800       88850   2293   91800          91850   2390 94800            94850   2499 97800            97850   2610 100800  100850           2721
88850       88900   2295   91850          91900   2392 94850            94900   2501 97850            97900   2612 100850  100900           2722
88900       88950   2297   91900          91950   2393 94900            94950   2503 97900            97950   2614 100900  100950           2724
88950       89000   2298   91950          92000   2395 94950            95000   2505 97950            98000   2615 100950  101000           2726



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                                                                                                                                                 37
                                           2022 Income Tax Table for Ohio IT 1040
 If your line 7 amount  is: If your line 7 amount  is:   If your line 7 amount  is:     If your line 7 amount  is:     If your line 7 amount  is:
  At least: Up to:   Ohio tax:   At least: Up to:   Ohio tax:   At least: Up to:   Ohio tax:   At least: Up to:   Ohio tax:   At least: Up to:  Ohio tax:
            $101,000                       $104,000                       $107,000                       $110,000                       $113,000
101000  101050       2728   104000  104050          2839 107000  107050            2949 110000  110050            3060 113000  113050           3171
101050  101100       2730   104050  104100          2840 107050  107100            2951 110050  110100            3062 113050  113100           3172
101100  101150       2732   104100  104150          2842 107100  107150            2953 110100  110150            3064 113100  113150           3174
101150  101200       2733   104150  104200          2844 107150  107200            2955 110150  110200            3065 113150  113200           3176
101200  101250       2735   104200  104250          2846 107200  107250            2957 110200  110250            3067 113200  113250           3178
101250  101300       2737   104250  104300          2848 107250  107300            2958 110250  110300            3069 113250  113300           3180
101300  101350       2739   104300  104350          2850 107300  107350            2960 110300  110350            3071 113300  113350           3182
101350  101400       2741   104350  104400          2851 107350  107400            2962 110350  110400            3073 113350  113400           3183
101400  101450       2743   104400  104450          2853 107400  107450            2964 110400  110450            3075 113400  113450           3185
101450  101500       2745   104450  104500          2855 107450  107500            2966 110450  110500            3076 113450  113500           3187
101500  101550       2746   104500  104550          2857 107500  107550            2968 110500  110550            3078 113500  113550           3189
101550  101600       2748   104550  104600          2859 107550  107600            2970 110550  110600            3080 113550  113600           3191
101600  101650       2750   104600  104650          2861 107600  107650            2971 110600  110650            3082 113600  113650           3193
101650  101700       2752   104650  104700          2863 107650  107700            2973 110650  110700            3084 113650  113700           3194
101700  101750       2754   104700  104750          2864 107700  107750            2975 110700  110750            3086 113700  113750           3196
101750  101800       2756   104750  104800          2866 107750  107800            2977 110750  110800            3088 113750  113800           3198
101800  101850       2757   104800  104850          2868 107800  107850            2979 110800  110850            3089 113800  113850           3200
101850  101900       2759   104850  104900          2870 107850  107900            2981 110850  110900            3091 113850  113900           3202
101900  101950       2761   104900  104950          2872 107900  107950            2982 110900  110950            3093 113900  113950           3204
101950  102000       2763   104950  105000          2874 107950  108000            2984 110950           111000   3095 113950  114000           3206
            $102,000                       $105,000                       $108,000                       $111000                        $114,000
102000  102050       2765   105000  105050          2875 108000  108050            2986 111000           111050   3097 114000  114050           3207
102050  102100       2767   105050  105100          2877 108050  108100            2988 111050           111100   3099 114050  114100           3209
102100  102150       2769   105100  105150          2879 108100  108150            2990 111100           111150   3100 114100  114150           3211
102150  102200       2770   105150  105200          2881 108150  108200            2992 111150           111200   3102 114150  114200           3213
102200  102250       2772   105200  105250          2883 108200  108250            2993 111200           111250   3104 114200  114250           3215
102250  102300       2774   105250  105300          2885 108250  108300            2995 111250           111300   3106 114250  114300           3217
102300  102350       2776   105300  105350          2887 108300  108350            2997 111300           111350   3108 114300  114350           3218
102350  102400       2778   105350  105400          2888 108350  108400            2999 111350           111400   3110 114350  114400           3220
102400  102450       2780   105400  105450          2890 108400  108450            3001 111400           111450   3112 114400  114450           3222
102450  102500       2781   105450  105500          2892 108450  108500            3003 111450           111500   3113 114450  114500           3224
102500  102550       2783   105500  105550          2894 108500  108550            3005 111500           111550   3115 114500  114550           3226
102550  102600       2785   105550  105600          2896 108550  108600            3006 111550           111600   3117 114550  114600           3228
102600  102650       2787   105600  105650          2898 108600  108650            3008 111600           111650   3119 114600  114650           3230
102650  102700       2789   105650  105700          2899 108650  108700            3010 111650           111700   3121 114650  114700           3231
102700  102750       2791   105700  105750          2901 108700  108750            3012 111700           111750   3123 114700  114750           3233
102750  102800       2792   105750  105800          2903 108750  108800            3014 111750           111800   3124 114750  114800           3235
102800  102850       2794   105800  105850          2905 108800  108850            3016 111800           111850   3126 114800  114850           3237
102850  102900       2796   105850  105900          2907 108850  108900            3017 111850           111900   3128 114850  114900           3239
102900  102950       2798   105900  105950          2909 108900  108950            3019 111900           111950   3130 114900  114950           3241
102950  103000       2800   105950  106000          2911 108950  109000            3021 111950   112000           3132 114950  115000           3242
            $103,000                       $106,000                       $109,000                       $112,000                       $115,000
103000  103050       2802   106000  106050          2912 109000  109050            3023 112000  112050            3134 115000  115050           3244
103050  103100       2804   106050  106100          2914 109050  109100            3025 112050  112100            3135 115050  115100           3246
103100  103150       2805   106100  106150          2916 109100  109150            3027 112100  112150            3137 115100  115150           3248
103150  103200       2807   106150  106200          2918 109150  109200            3029 112150  112200            3139 115150  115200           3250
103200  103250       2809   106200  106250          2920 109200  109250            3030 112200  112250            3141 115200  115250           3252
103250  103300       2811   106250  106300          2922 109250  109300            3032 112250  112300            3143 115250  115300           3253
103300  103350       2813   106300  106350          2923 109300  109350            3034 112300  112350            3145
103350  103400       2815   106350  106400          2925 109350  109400            3036 112350  112400            3147 SEE THE 
103400  103450       2816   106400  106450          2927 109400  109450            3038 112400  112450            3148
103450  103500       2818   106450  106500          2929 109450  109500            3040 112450  112500            3150 BRACKETS 
103500  103550       2820   106500  106550          2931 109500  109550            3041 112500  112550            3152
103550  103600       2822   106550  106600          2933 109550  109600            3043 112550  112600            3154
103600  103650       2824   106600  106650          2934 109600  109650            3045 112600  112650            3156 ON PAGE 31 
103650  103700       2826   106650  106700          2936 109650  109700            3047 112650  112700            3158
103700  103750       2828   106700  106750          2938 109700  109750            3049 112700  112750            3159 FOR INCOME 
103750  103800       2829   106750  106800          2940 109750  109800            3051 112750  112800            3161
103800  103850       2831   106800  106850          2942 109800  109850            3052 112800  112850            3163 GREATER 
103850  103900       2833   106850  106900          2944 109850  109900            3054 112850  112900            3165
103900  103950       2835   106900  106950          2946 109900  109950            3056 112900  112950            3167
103950  104000       2837   106950  107000          2947 109950  110000            3058 112950  113000            3169 THAN $115,300.



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38                                                                                                    2022 Ohio IT 1040 / SD 100

Sample W-2 – This form reports wages and withholding.
See "Ohio Income Tax Withheld" on page 14 and "School District Income Tax Withheld" on page 47 for more 
information on reporting your Ohio and school district withholding on your return.

Box b – This is your employer identification number (EIN).
Box 15 – For states other than Ohio, do not include the amount in box 17 as Ohio income tax withheld.
Box 16/17 – Your state wages and state income tax withholding. Only include Ohio amounts on the Schedule of Ohio Withholding.

School District Withholding
Both city and school district tax information is reported in boxes 19 and 20. Do not include any city income tax withholding on either the 
SD 100 or the IT 1040. A locality name that begins with "R" followed by a 3 or 4-digit number indicates city income tax, not school district 
income tax.
Box 19/20 – Only include the school district tax in box 19 for the school district that is identified in box 20 (which typically shows "SD" 
and a four-digit code or "SD" and the abbreviated name of the school district). Do not include any amounts in box 19 on the IT 1040. 
Box 14 – Your school district withholding and its school district name/number may be reported here instead of in boxes 19 and 20.



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2022 Ohio IT 1040 / SD 100                                                                                  39

Sample W-2G – This form reports gambling winnings and withholding.
See "Ohio Income Tax Withheld" on page 14 for more information on reporting Ohio withholding on your return.

Box 13 – For states 
other than Ohio, 
do not include the 
amount in 
box 15 as Ohio 
income tax withheld.

Box 15 – Your state 
income tax 
withholding. Only 
include Ohio amounts 
on the Schedule of 
Ohio Withholding.

Sample 1099-R – This form reports retirement income and withholding.
See "Ohio Income Tax Withheld" on page 14 for more information on reporting Ohio withholding on your return.

Box 2b – The "total 
distribution" box 
must be checked to 
claim the "lump sum" 
credits. See pages 20 
and 29.

Box 14 – Your state 
income tax 
withholding. Only 
include Ohio amounts 
on the Schedule of 
Ohio Withholding.

Box 15 – For states 
other than Ohio, 
do not include the 
amount on the IT 
1040.



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40                                                                                                     2022 Ohio School Districts

                                     Ohio School District Numbers
Below is an alphabetical list of all school districts in Ohio with their respective school district numbers. Enter the school district number 
for the district in which you lived for the majority of the tax year on your Ohio IT 1040. Full-year nonresidents of Ohio should enter 9999.

                   If you do not know the school district in which you live, use "The Finder" at tax.ohio.gov/Finder. If you believe 
                   there is an error or have questions regarding The Finder, email TheFinder@tax.state.oh.us. You can also verify 
                   your school district by contacting your county auditor or county board of elections.
Bold print indicates a school district with an income tax for the tax year. An asterisk (*) indicates a school district with a newly 
enacted tax, or a change in rate or tax type. The tax rate for each district is listed as a four-digit decimal. Districts with a "T" use the 
traditional tax base. Districts with an "E" use the "earned income" tax base.
If you were a resident of a taxing school district for any portion of the tax year, you may be required to file a school district income tax 
return, Ohio SD 100.  For more information, see page 46.

                                     Tax                Tax                                                         Tax   Tax
School District Name           SD #  Rate Type              School District Name                       SD #         Rate Type
                             A                              Berne Union LSD                            2302         .0200 E
Ada EVSD                       3301  .0150              T   Bethel LSD                                 5501         .0075 E
Adams County/Ohio Valley LSD   0101      -               -  Bethel-Tate LSD                            1302             -  -
Adena LSD                      7101      -               -  Bexley CSD                                 2501         .0075 T
Akron CSD                      7701      -               -  Big Walnut LSD                             2101         .0075 T
Alexander LSD                  0501  .0100              E   Black River LSD                            5201             -  -
Allen East LSD                 0201      -               -  Blanchester LSD                            1401             -  -
Alliance CSD                   7601      -               -  Bloom-Carroll LSD                          2303         .0125 T
Amanda-Clearcreek LSD          2301  .0200              E   Bloomfield-Mespo LSD                       7801             -  -
Amherst EVSD                   4701      -               -  Bloom-Vernon LSD                           7301             -  -
Anna LSD                       7501  .0150              T   Bluffton EVSD                              0203         .0050 T
Ansonia LSD                    1901  .0175              T   Boardman LSD                               5002             -  -
Anthony Wayne LSD              4801      -               -  Botkins LSD                                7502         .0125 E
Antwerp LSD                    6301  .0150              T   Bowling Green CSD                          8701         .0050 T
Arcadia LSD                    3201  .0100              T   Bradford EVSD                              5502         .0175 T
Arcanum-Butler LSD             1902  .0150              T   Brecksville-Broadview Heights CSD          1806             -  -
Archbold Area LSD              2601      -               -  Bridgeport EVSD                            0703             -  -
Arlington LSD                  3202  .0125              T   Bright LSD                                 3601             -  -
Ashland CSD                    0301      -               -  Bristol LSD                                7802             -  -
Ashtabula Area CSD             0401      -               -  Brookfield LSD                             7803             -  -
Athens CSD                     0502  .0100              E   Brooklyn CSD                               1807             -  -
Aurora CSD                     6701      -               -  Brookville LSD                             5701             -  -
Austintown LSD                 5001      -               -  Brown LSD                                  1001             -  -
Avon Lake CSD                  4702      -               -  Brunswick CSD                              5202             -  -
Avon LSD                       4703      -               -  Bryan CSD                                  8601         .0100 T
Ayersville LSD                 2001  .0100              T   Buckeye LSD (Ashtabula)                    0402             -  -
                                                            Buckeye LSD (Jefferson)                    4101             -  -
                             B                              Buckeye LSD (Medina)                       5203             -  -
Barberton CSD                  7702      -               -  Buckeye Central LSD                        1701         .0150 T
Barnesville EVSD               0701      -               -  Buckeye Valley LSD                         2102         .0100 T
Batavia LSD                    1301      -               -  Bucyrus CSD                                1702             -  -
Bath LSD                       0202      -               -
Bay Village CSD                1801      -               -                                       C
Beachwood CSD                  1802      -               -  Caldwell EVSD                              6101             -  -
Beaver LSD                     1501      -               -  Cambridge CSD                              3001             -  -
Beavercreek LSD                2901      -               -  Campbell CSD                               5003             -  -
Bedford CSD                    1803      -               -  Canal Winchester LSD                       2502         .0075 T
Bellaire CSD                   0702      -               -  Canfield LSD                               5004             -  -
Bellefontaine CSD              4601      -               -  Canton CSD                                 7602             -  -
Bellevue CSD                   3901  .0050              T   Canton LSD                                 7603             -  -
Belpre CSD                     8401      -               -  Cardinal LSD                               2802             -  -
Benjamin Logan LSD             4602      -               -  Cardington-Lincoln LSD                     5901         .0075 E
Benton-Carroll-Salem LSD       6201      -               -  Carey EVSD                                 8801         .0100 T
Berea CSD                      1804      -               -  Carlisle LSD                               8301         .0100 T
Berkshire LSD                  2801  .0100              E   Carrollton EVSD                            1002             -  -
T = Traditional    E = Earned Income                                                                        *New tax/rate



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                                                                                        41
                                        Tax   Tax                              Tax   Tax
School District Name               SD # Rate Type School District Name    SD # Rate Type
Cedar Cliff LSD                    2902 .0125 T   East Clinton LSD        1403     -  -
Celina CSD                         5401 .0100 E   East Guernsey LSD       3002     -  -
Centerburg LSD                     4201 .0075 T   East Holmes LSD         3801     -  -
Centerville CSD                    5702     -  -  East Knox LSD           4203     -  -
Central LSD                        2002 .0125 T   East Liverpool CSD      1504     -  -
Chagrin Falls EVSD                 1808     -  -  East Muskingum LSD      6001     -  -
Champion LSD                       7804     -  -  East Palestine CSD      1505 .0050 E
Chardon LSD                        2803     -  -  Eastern LSD (Brown)     0801     -  -
Chesapeake Union EVSD              4401     -  -  Eastern LSD (Meigs)     5301     -  -
Chillicothe CSD                    7102     -  -  Eastern LSD (Pike)      6601     -  -
Chippewa LSD                       8501 .0100 E   Eastwood LSD            8702 .0100 E
Cincinnati CSD                     3101     -  -  Eaton CSD               6803 .0150 T
Circleville CSD                    6501 .0075 E   Edgerton LSD            8602 .0100 T
Clark-Shawnee LSD                  1207     -  -  Edgewood CSD            0901     -  -
Clay LSD                           7302     -  -  Edison LSD (Erie)       2201     -  -
Claymont CSD                       7901     -  -  Edison LSD (Jefferson)  4102     -  -
Clear Fork Valley LSD              7001 .0100 E   Edon-Northwest LSD      8603 .0100 E
Clearview LSD                      4704     -  -  Elgin LSD               5101 .0075 E
Clermont-Northeastern LSD          1303 .0100 T   Elida LSD               0205     -  -
Cleveland Hts.-University Hts. CSD 1810     -  -  Elmwood LSD             8703 .0125 T
Cleveland Municipal CSD            1809     -  -  Elyria CSD              4706     -  -
Clinton-Massie LSD                 1402 .0050 E   Euclid CSD              1813     -  -
Cloverleaf LSD                     5204 .0125 E   Evergreen LSD           2602 .0150 T
Clyde-Green Springs EVSD           7201 .0150 E                          F
Coldwater EVSD                     5402 .0050 T   Fairbanks LSD           8001 .0100 T
College Corner LSD                 6801     -  -  Fairborn CSD            2903 .0050 T
Colonel Crawford LSD               1703 .0125 T   Fairfield CSD           0902     -  -
Columbia LSD                       4705     -  -  Fairfield LSD           3602     -  -
Columbiana EVSD                    1502 .0100 T   Fairfield Union LSD     2304 .0200 T
Columbus CSD                       2503     -  -  Fairland LSD            4403     -  -
Columbus Grove LSD                 6901 .0100 T   Fairlawn LSD            7503 .0075 T
Conneaut Area CSD                  0403     -  -  Fairless LSD            7604     -  -
Conotton Valley Union LSD          3401     -  -  Fairport Harbor EVSD    4301     -  -
Continental LSD                    6902 .0100 T   Fairview Park CSD       1814     -  -
Copley-Fairlawn CSD                7703     -  -  Fayette LSD             2603 .0100 T 
Cory-Rawson LSD                    3203 .0175 T   Fayetteville-Perry LSD  0802     -  -
Coshocton CSD                      1601     -  -  Federal Hocking LSD     0503     -  -
Coventry LSD                       7704     -  -  Felicity-Franklin LSD   1304     -  -
Covington EVSD                     5503 .0200 T   Field LSD               6703     -  -
Crestline EVSD                     1704 .0025 E   Findlay CSD             3204     -  -
Crestview LSD (Columbiana)         1503 .0100 T   Finneytown LSD          3103     -  -
Crestview LSD (Richland)           7002     -  -  Firelands LSD           4707     -  -
Crestview LSD (Van Wert)           8101 .0100 T   Forest Hills LSD        3104     -  -
Crestwood LSD                      6702     -  -  Fort Frye LSD           8402     -  -
Crooksville EVSD                   6401     -  -  Fort Loramie LSD        7504 .0150 T
Cuyahoga Falls CSD                 7705     -  -  Fort Recovery LSD       5406 .0150 T
Cuyahoga Heights LSD               1811     -  -  Fostoria CSD            7402     -  -
                           D                      Franklin CSD            8304     -  -
Dalton LSD                         8502 .0075 T   Franklin LSD            6002     -  -
Danbury LSD                        6202     -  -  Franklin Monroe LSD     1903 .0075 T 
Danville LSD                       4202 .0150 T   Fredericktown LSD       4204     -  - 
Dawson-Bryant LSD                  4402     -  -  Fremont CSD             7202 .0125 T 
Dayton CSD                         5703     -  -  Frontier LSD            8403     -  -
Deer Park Community CSD            3102     -  -                         G
Defiance CSD                       2003 .0050 T   Gahanna-Jefferson CSD   2506     -  -
Delaware CSD                       2103     -  -  Galion CSD              1705     -  -
Delphos CSD                        0204 .0050 T   Gallia County LSD       2701     -  -
Dover CSD                          7902     -  -  Gallipolis CSD          2702     -  -
Dublin CSD                         2513     -  -  Garaway LSD             7903     -  -
                           E                      Garfield Heights CSD    1815     -  -
East Cleveland CSD                 1812     -  -  Geneva Area CSD         0404 .0125 E

T = Traditional       E = Earned Income                                        *New tax/rate



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42
                                        Tax   Tax                                    Tax   Tax
School District Name     SD #           Rate Type School District Name          SD # Rate Type
Genoa Area LSD           6203               -  -  Kelleys Island LSD            2203     -  -
Georgetown EVSD          0803               -  -  Kenston LSD                   2804     -  -
Gibsonburg EVSD          7203           .0100 E   Kent CSD                      6705     -  -
Girard CSD               7807               -  -  Kenton CSD                    3303 .0100 T
Goshen LSD               1305           .0100 T   Kettering CSD                 5705     -  -
Graham LSD               1101               -  -  Keystone LSD                  4708     -  -
Grand Valley LSD         0405               -  -  Kings LSD                     8303     -  -
Grandview Heights CSD    2504               -  -  Kirtland LSD                  4302     -  -
Granville EVSD           4501           .0075 T                                L
Green LSD (Scioto)       7303               -  -  LaBrae LSD                    7811     -  -
Green LSD (Summit)       7707               -  -  Lake LSD (Stark)              7606     -  -
Green LSD (Wayne)        8503           .0050 E   Lake LSD (Wood)               8704     -  -
Greeneview LSD           2904           .0100 T   Lakeview LSD                  7812     -  -
Greenfield EVSD          3603           .0125 E   Lakewood CSD                  1817     -  -
Greenon LSD              1201               -  -  Lakewood LSD                  4504     -  -
Greenville CSD           1904           .0050 T   Lakota LSD (Butler)           0904     -  -
Groveport Madison LSD    2507               -  -  Lakota LSD (Sandusky)         7204 .0150 T
                       H                          Lancaster CSD                 2305 .0150 E
Hamilton CSD             0903               -  -  Lebanon CSD                   8305     -  -
Hamilton LSD             2505               -  -  Leetonia EVSD                 1506     -  -
Hardin-Houston LSD       7505           .0075 T   Leipsic LSD                   6905 .0075 T
Hardin Northern LSD      3302           .0175 T   Lexington LSD                 7003     -  -
Harrison Hills CSD       3402               -  -  Liberty LSD                   7813     -  -
Heath CSD                4502               -  -  Liberty Center LSD            3502 .0175 T
*Hicksville EVSD         2004           .0150 T   Liberty Union-Thurston LSD    2306 .0175 T
Highland LSD (Medina)    5205               -  -  Liberty-Benton LSD            3205 .0075 T
Highland LSD (Morrow)    5902           .0050 T   Licking Heights LSD           4505     -  -
Hilliard CSD             2510               -  -  Licking Valley LSD            4506 .0100 T
Hillsboro CSD            3604           .0100 T   Lima CSD                      0206     -  -
Hillsdale LSD            0302           .0125 E   Lincolnview LSD               8102     -  -
Holgate LSD              3501           .0150 T   Lisbon EVSD                   1507     -  -
Hopewell-Loudon LSD      7403           .0050 E   Little Miami LSD              8306     -  -
Howland LSD              7808               -  -  Lockland CSD                  3107     -  -
Hubbard EVSD             7809               -  -  Logan Elm LSD                 6502 .0100 E
Huber Heights CSD        5715               -  -  Logan-Hocking LSD             3701     -  -
Hudson CSD               7708               -  -  London CSD                    4903 .0100 T
Huntington LSD           7103               -  -  Lorain CSD                    4709     -  -
Huron CSD                2202               -  -  Lordstown LSD                 7814     -  -
                       I                          Loudonville-Perrysville EVSD  0303 .0125 T
Independence LSD         1816               -  -  Louisville CSD                7607     -  -
Indian Creek LSD         4103               -  -  Loveland CSD                  3108     -  -
Indian Hill EVSD         3106               -  -  Lowellville LSD               5006     -  - 
Indian Lake LSD          4603               -  -  Lucas LSD                     7004     -  - 
Indian Valley LSD        7904               -  -  Lynchburg-Clay LSD            3605     -  - 
Ironton CSD              4404               -  -                               M
                       J                          Mad River LSD                 5706     -  - 
Jackson Center LSD       7506           .0150 E   Madeira CSD                   3109     -  -
Jackson CSD              4001               -  -  Madison LSD (Butler)          0905 .0050 T
Jackson LSD              7605               -  -  Madison LSD (Lake)            4303     -  -
Jackson-Milton LSD       5005               -  -  Madison LSD (Richland)        7005     -  -
James A. Garfield LSD    6704           .0150 E   Madison-Plains LSD            4904 .0125 E
Jefferson Area LSD       0406               -  -  Manchester LSD (Adams)        0102     -  -
Jefferson LSD            4901           .0100 E   Manchester LSD (Summit)       7706     -  -
Jefferson Township LSD   5704               -  -  Mansfield CSD                 7006     -  -
Jennings LSD             6903           .0075 T   Maple Heights CSD             1818     -  -
Johnstown-Monroe LSD     4503           .0100 T   Mapleton LSD                  0304     -  -
Jonathan Alder LSD       4902           .0125 E   Maplewood LSD                 7815     -  -
Joseph Badger LSD        7810               -  -  Margaretta LSD                2204     -  -
                                                  Mariemont CSD                 3110     -  -
                       K                          Marietta CSD                  8404     -  -
Kalida LSD               6904           .0100 T   Marion CSD                    5102     -  -

T = Traditional       E = Earned Income                                              *New tax/rate



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                                                                                            43
                                       Tax   Tax                                   Tax   Tax
School District Name            SD #   Rate Type School District Name         SD # Rate Type
Marion LSD                      5403       -  -  Nordonia Hills CSD           7710     -  -
Marlington LSD                  7608       -  -  North Baltimore LSD          8705 .0125 E
Martins Ferry CSD               0704       -  -  North Bass LSD               6205     -  -
Marysville EVSD                 8002       -  -  North Canton CSD             7611     -  -
Mason CSD                       8307       -  -  North Central LSD            8606     -  -
Massillon CSD                   7609       -  -  North College Hill CSD       3112     -  -
Mathews LSD                     7806       -  -  North Fork LSD               4508 .0100 E
Maumee CSD                      4802       -  -  North Olmsted CSD            1820     -  -
Mayfield CSD                    1819       -  -  North Ridgeville CSD         4711     -  -
Maysville LSD                   6003       -  -  North Royalton CSD           1821     -  -
McComb LSD                      3206   .0150 T   North Union LSD              8003 .0100 T
McDonald LSD                    7816       -  -  Northeastern LSD (Clark)     1203 .0100 E
Mechanicsburg EVSD              1102   .0150 T   Northeastern LSD (Defiance)  2005     -  -
Medina CSD                      5206       -  -  Northern LSD                 6403     -  -
Meigs LSD                       5302       -  -  Northmont CSD                5709     -  -
Mentor EVSD                     4304       -  -  Northmor LSD                 5904 .0100 T
Miami East LSD                  5504   .0175 E   Northridge LSD (Licking)     4509 .0050 E
Miami Trace LSD                 2401       -  -  Northridge LSD (Montgomery)  5710     -  -
Miamisburg CSD                  5707       -  -  Northwest LSD (Hamilton)     3113     -  -
Middle Bass LSD                 6204       -  -  Northwest LSD (Scioto)       7306     -  -
Middletown CSD                  0906       -  -  Northwest LSD (Stark)        7612 .0100 E
Midview LSD                     4710       -  -  Northwestern LSD (Clark)     1204 .0100 E
Milford EVSD                    1306       -  -  Northwestern LSD (Wayne)     8505 .0125 T
Millcreek-West Unity LSD        8604   .0100 T   Northwood LSD                8706 .0025 E
Miller City-New Cleveland LSD   6906   .0125 T   Norton CSD                   7711 .0050 E
Milton-Union EVSD               5505   .0125 E   Norwalk CSD                  3904 .0050 T
Minerva LSD                     7610       -  -  Norwayne LSD                 8504 .0075 E
Minford LSD                     7304       -  -  Norwood CSD                  3114     -  -
Minster LSD                     0601   .0100 T                               O
Mississinawa Valley LSD         1905   .0175 T   Oak Hill Union LSD           4002     -  -
Mogadore LSD                    7709       -  -  Oak Hills LSD                3115     -  -
Mohawk LSD                      8802   .0100 T   Oakwood CSD                  5711     -  -
Monroe LSD                      0910       -  -  Oberlin CSD                  4712 .0200 T
Monroeville LSD                 3902   .0150 E   Old Fort LSD                 7405 .0100 T
Montpelier EVSD                 8605   .0125 E   Olentangy LSD                2104     -  -
Morgan LSD                      5801       -  -  Olmsted Falls CSD            1822     -  - 
Mount Gilead EVSD               5903   .0150 T   Ontario LSD                  7009     -  - 
Mount Healthy CSD               3111       -  -  Orange CSD                   1823     -  - 
Mount Vernon CSD                4205       -  -  Oregon CSD                   4803     -  - 
                              N                  Orrville CSD                 8506     -  - 
Napoleon Area CSD               3503       -  -  Osnaburg LSD                 7613     -  - 
National Trail LSD              6802   .0175 T   Otsego LSD                   8707 .0100 T 
Nelsonville-York CSD            0504       -  -  Ottawa Hills LSD             4804     -  -
New Albany-Plain LSD            2508       -  -  Ottawa-Glandorf LSD          6907 .0150 T
New Boston LSD                  7305       -  -  Ottoville LSD                6908 .0075 T
New Bremen LSD                  0602   .0100 T                               P
New Knoxville LSD               0603   .0125 T   Painesville City LSD         4305     -  -
New Lebanon LSD                 5708   .0125 T   Paint Valley LSD             7104     -  -
New Lexington CSD               6402       -  -  Pandora-Gilboa LSD           6909 .0175 T
New London LSD                  3903   .0100 T   Parkway LSD                  5405 .0100 T
New Miami LSD                   0907   .0100 T   Parma CSD                    1824     -  -
New Philadelphia CSD            7906       -  -  Patrick Henry LSD            3504 .0175 T
New Richmond EVSD               1307       -  -  Paulding EVSD                6302 .0100 T
New Riegel LSD                  7404   .0150 T   Perkins LSD                  2205     -  -
Newark CSD                      4507   .0100 T   Perry LSD (Allen)            0207     -  -
Newbury LSD                     2806       -  -  Perry LSD (Lake)             4307     -  -
Newcomerstown EVSD              7905       -  -  Perry LSD (Stark)            7614     -  -
Newton Falls EVSD               7817       -  -  Perrysburg EVSD              8708 .0050 T
Newton LSD                      5506   .0175 T   Pettisville LSD              2604 .0100 T
Niles CSD                       7818       -  -  Pickerington LSD             2307 .0100 T
Noble LSD                       6102       -  -  *Pike-Delta-York LSD         2605 .0100 T

T = Traditional      E = Earned Income                                             *New tax/rate



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44
                                        Tax   Tax                                     Tax   Tax
School District Name              SD #  Rate Type School District Name           SD # Rate Type
Piqua CSD                         5507  .0125 T   Southwest Licking LSD          4510 .0075 T
Plain LSD                         7615      -  -  South-Western CSD              2511     -  -
Pleasant LSD                      5103  .0100 E   Spencerville LSD               0209 .0100 T
Plymouth-Shiloh LSD               7007  .0100 T   Springboro Community CSD       8302     -  -
Poland LSD                        5007      -  -  Springfield CSD                1206     -  -
Port Clinton CSD                  6206      -  -  Springfield LSD (Lucas)        4805     -  -
Portsmouth CSD                    7307      -  -  Springfield LSD (Mahoning)     5010 .0100 T
*Preble Shawnee LSD               6804  .0175 T   Springfield LSD (Summit)       7713     -  -
Princeton CSD                     3116      -  -  St. Bernard-Elmwood Place CSD  3119     -  -
Put-In-Bay LSD                    6207      -  -  St. Clairsville-Richland CSD   0706     -  -
Pymatuning Valley LSD             0407      -  -  St. Henry Consolidated LSD     5407     -  -
                             R                    St. Marys CSD                  0604 .0100 E
Ravenna CSD                       6706      -  -  Steubenville CSD               4104     -  -
Reading Community CSD             3117      -  -  Stow-Munroe Falls CSD          7714     -  -
Revere LSD                        7712      -  -  Strasburg-Franklin LSD         7907     -  -
Reynoldsburg CSD                  2509  .0050 T   Streetsboro CSD                6709     -  -
Richmond Heights LSD              1825      -  -  Strongsville CSD               1830     -  -
Ridgedale LSD                     5104  .0100 E   Struthers CSD                  5011     -  -
Ridgemont LSD                     3304  .0175 T   Stryker LSD                    8607 .0150 T
Ridgewood LSD                     1602      -  -  Sugarcreek LSD                 2905     -  -
Ripley Union Lewis Huntington LSD 0804      -  -  Swanton LSD                    2606 .0075 T
Rittman EVSD                      8507      -  -  Switzerland of Ohio LSD        5601     -  -
River Valley LSD                  5105  .0100 E   Sycamore Community CSD         3120     -  -
River View LSD                    1603      -  -  Sylvania CSD                   4806     -  -
Riverdale LSD                     3305  .0100 T   Symmes Valley LSD              4407     -  -
Riverside LSD (Lake)              4306      -  -                                T
Riverside LSD (Logan)             4604  .0150 E   Talawanda CSD                  0909 .0100 T
Rock Hill LSD                     4405      -  -  Tallmadge CSD                  7715     -  -
Rocky River CSD                   1826      -  -  Teays Valley LSD               6503 .0150 E
Rolling Hills LSD                 3003      -  -  Tecumseh LSD                   1202     -  -
Rootstown LSD                     6707      -  -  Three Rivers LSD               3121     -  -
*Ross LSD                         0908  .0125 E   Tiffin CSD                     7407     -  -
Rossford EVSD                     8709      -  -  Tipp City EVSD                 5508     -  -
Russia LSD                        7507  .0075 T   Toledo CSD                     4807     -  -
                             S                    Toronto CSD                    4105     -  -
Salem CSD                         1508      -  -  Triad LSD                      1103 .0150 T
Sandusky CSD                      2206      -  -  Tri-County North LSD           6806 .0100 E
Sandy Valley LSD                  7616      -  -  Trimble LSD                    0505     -  -
Scioto Valley LSD                 6602      -  -  Tri-Valley LSD                 6004     -  -
Sebring LSD                       5008  .0100 E   Tri-Village LSD                1906 .0150 T
Seneca East LSD                   7406  .0100 T   Triway LSD                     8509 .0100 E
Shadyside LSD                     0705      -  -  Trotwood-Madison CSD           5712     -  -
Shaker Heights CSD                1827      -  -  Troy CSD                       5509 .0150 E
Shawnee LSD                       0208      -  -  Tuscarawas Valley LSD          7908     -  -
Sheffield-Sheffield Lake CSD      4713      -  -  Tuslaw LSD                     7617     -  -
Shelby CSD                        7008  .0100 T   Twin Valley Community LSD      6805 .0150 T
*Sidney CSD                       7508  .0075 E   Twinsburg CSD                  7716     -  -
Solon CSD                         1828      -  -                                U
South Central LSD                 3905  .0125 T   Union LSD                      0707     -  -
South Euclid-Lyndhurst CSD        1829      -  -  Union-Scioto LSD               7106 .0050 T
South Point LSD                   4406      -  -  United LSD                     1510 .0050 T
South Range LSD                   5009      -  -  Upper Arlington CSD            2512     -  -
Southeast LSD (Portage)           6708      -  -  Upper Sandusky EVSD            8803 .0125 T
Southeast LSD (Wayne)             8508      -  -  Upper Scioto Valley LSD        3306 .0050 T
Southeastern LSD (Clark)          1205  .0100 T   Urbana CSD                     1104     -  -
Southeastern LSD (Ross)           7105      -  -                                V
Southern LSD (Columbiana)         1509      -  -  Valley LSD                     7308     -  -
Southern LSD (Meigs)              5303      -  -  Valley View LSD                5713 .0175 T
Southern LSD (Perry)              6404      -  -  Van Buren LSD                  3207 .0100 T
Southington LSD                   7819      -  -  Van Wert CSD                   8104 .0100 T
Southwest LSD                     3118  .0075 E   Vandalia-Butler CSD            5714     -  -

T = Traditional       E = Earned Income                                               *New tax/rate



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                                                                                           45
                                      Tax   Tax                                    Tax   Tax
School District Name         SD #     Rate Type School District Name          SD # Rate Type
Vanlue LSD                   3208     .0100 T   West Muskingum LSD            6005     -  -
Vermilion LSD                2207         -  -  Western Brown LSD             0805     -  -
Versailles EVSD              1907     .0100 T   Western LSD                   6604     -  -
Vinton County LSD            8201         -  -  Western Reserve LSD (Huron)   3906 .0125 T
                           W                    Western Reserve LSD(Mahoning) 5013     -  -
Wadsworth CSD                5207         -  -  Westerville CSD               2514     -  -
                                                Westfall LSD                  6504     -  -
Walnut Township LSD          2308     .0175 E
                                                Westlake CSD                  1832     -  -
Wapakoneta CSD               0605     .0075 T
Warren CSD                   7820         -  -  Wheelersburg LSD              7310     -  -
Warren LSD                   8405         -  -  Whitehall CSD                 2515     -  -
Warrensville Heights CSD     1831         -  -  Wickliffe CSD                 4308     -  -
Washington Court House CSD   2402     .0100 E   Willard CSD                   3907 .0075 E
Washington LSD               4808         -  -  Williamsburg LSD              1309     -  -
Washington-Nile LSD          7309         -  -  Willoughby-Eastlake CSD       4309     -  -
Waterloo LSD                 6710         -  -  Wilmington CSD                1404 .0100 T
Wauseon EVSD                 2607         -  -  Windham EVSD                  6711     -  -
Waverly CSD                  6603         -  -  Winton Woods CSD              3105     -  -
Wayne LSD                    8308         -  -  Wolf Creek LSD                8406     -  -
                                                Woodmore LSD                  7205     -  -
Wayne Trace LSD              6303     .0125 T
                                                Woodridge LSD                 7717     -  -
Waynesfield-Goshen LSD       0606     .0100 T
Weathersfield LSD            7821         -  -  Wooster CSD                   8510     -  -
                                                Worthington CSD               2516     -  -
Wellington EVSD              4715     .0100 T
Wellston CSD                 4003         -  -  Wynford LSD                   1706     -  -
Wellsville LSD               1511         -  -  Wyoming CSD                   3122 .0125 T
West Branch LSD              5012         -  -                          XYZ
West Carrollton CSD          5716         -  -  Xenia Community CSD           2906 .0050 T
West Clermont LSD            1308         -  -  Yellow Springs EVSD           2907 .0100 T
West Geauga LSD              2807         -  -  Youngstown CSD                5014     - -
West Holmes LSD              3802         -  -  Zane Trace LSD                7107 .0075 E
West Liberty-Salem LSD       1105     .0175 T   Zanesville CSD                6006     - -

T = Traditional     E = Earned Income                                              *New tax/rate



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  46                                                                                                                        2022 Ohio SD 100 

                                        General Information for the SD 100
Who Must File a School District Income TaxThe earned income tax             base does not use         How Do I Determine My Income If I'm a 
                                                   a specific line from the federal or Ohio tax       Part-Year Resident?
Return?                                            return. Instead, it is based on the taxpayer’s 
Only Ohio residents who lived in a taxing          “earned income” and must be calculated             Ohio's school district income tax is levied on 
school district during any portion of the year     by completing lines 24-27 on the SD 100.           the portion of taxable income received by an 
are subject to Ohio's school district income                                                          individual while a resident of the taxing district.
tax. Individuals who worked, but did not live,     “Earned income” includes only the follow-
in a taxing school district are not subject to     ing items to the extent they are included in       For both tax bases, if you know the exact 
the district’s income tax.                         modified adjusted gross income:                    amounts of income/adjustments you received 
                                                   ● Employee compensation such as wages,             or made in each district, you should specifi-
Not all school districts have an income tax.         salaries and tips; AND                           cally match up those amounts to the proper 
See pages 40-45 for a complete listing of all      ● Self-employment income from sole pro-            school district. However, if you do not know 
Ohio school districts.                               prietorships and partnerships.                   the exact amounts, you may divide your "tax-
                                                                                                      able income" by 12 and multiply that amount 
You must file an SD 100 if all of the follow-      “Earned income”  does not include items            by the number of months you lived in the 
ing are true:                                      such as retirement income, interest, divi-         school district.
● You lived in a taxing school district for any    dends,  capital  gains,  and  unemployment 
                                                   benefits.
   portion of the tax year;                                                                           For more information including examples, 
● You received income while living in the          For more information, see "What is Modified        see page 48.
                                                                                                       
   district; AND                                   Adjusted Gross Income?" on page 7 and 
● Based on that income, you have a school          the worksheet on page 31.                          Can I Apply a Refund from One School 
   district income tax liability (SD 100, line 2).                                                    District to Another?
                                                   See R.C. 5748.01(E)(1). 
If you have a tax liability for more than one                                                         You cannot apply a refund from one school 
school district during the year, you must file     How Do I Determine If I'm a Resident of            district against a balance due to another 
                                                                                                      school district. Each SD 100 is calculated 
a separate SD 100 for each district.               a School District?                                 separately.
            You may have a school dis-             You  are  a  resident  of  a  school  district  if  
     !      trict income tax liability even        your primary residence is in that district.        What If My Employer Withheld School 
            income  tax liability.  In that        Your voter registration, driver's license and 
  CAUTION   if you do not have an Ohio                                                                District Tax in Error?
            case,  you  must  file  both  a        vehicle registration can help determine 
                                                                                                      You must file a nonresident SD 100 for the 
school district income tax return and an           your primary residence. If you lived in            school district:
Ohio income tax return.                            Ohio for any portion of the year, you were         ● If the school district uses the traditional       
                                                   a resident of at least one school district.         tax  base,  you  must  deduct  all  of  your 
Note: If you lived in a taxing school district     For information on how to determine your            income on line 22 so that your taxable 
and received income, the Department rec-           school district, see page 40. See also R.C.         income is $0;
ommends you file an SD 100, even if you            5748.01(F)(1).                                     ● If the school district uses the earned 
don’t have a tax liability, to avoid delinquency                                                       income tax base, you must enter 
billings.                                          What If I Lived in More Than One Taxing             zero on lines 24-27 so that your   taxable 
See R.C. 5747.08.                                  School District?                                    income is $0.
How Is the School District Income Tax              You must file a separate SD 100 for each           Additionally, you should file a new IT 4 with 
                                                   taxing school district. Be sure to include         your employer to report your current school 
Calculated?                                        the correct school district number on each         district of residence.
School district income tax is levied based         return and enter the dates of residency. For 
on one of the following methods:                   each school district in which you lived, you 
                                                   are only taxed on the income received while 
The  traditional  tax  base  uses  modified        you were a resident.
adjusted gross income less exemptions 
to calculate the school district income tax 
base. Traditional filers must complete lines 
19-23 on the SD 100.

For more information, see tax.ohio.gov/schooldistrict.



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2022 Ohio SD 100                                                                                                                                               47

                                                                                                 Line 17 - Credit Carryforward 
    Ohio SD 100 - School District Income Tax Return
                                                                                                 Enter the portion of your refund you want 
Line 1 – School District Taxable Income          Line 8 – Payments and Credit                    applied to tax year 2023. This is    only al-
                                                                                                 lowed on timely filed, original returns; it is 
Traditional Tax Base School District:            Carryforward Amounts                            not allowed on amended returns.
Complete lines 19-23. Enter the amount from      Enter the following amounts:
line 23 on line 1.                               ● Estimated payments made with an Ohio          Line 18 – Your Refund
                                                                                                                                                               
                                                   SD 100ES;                                     If you do not request direct deposit, or you 
Earned Income District: Complete lines 24-       ● Extension payments made with an Ohio 
                                                                                                 filed by paper, your refund will be mailed to 
27. Enter the amount from line 27 on line 1.       SD 40P; AND
                                                                                                 the address on the tax return.
                                                 ● Any credit carryforward amount from your 
See R.C. 5748.01(E)(1).                            prior year SD 100. 
                                                                                                 If you move after filing your tax return, 
Line 3 – Senior Citizen Credit                                                                   your refund may be delayed. Notify the 
                                                 Do not include either of the following on 
                                                 this line:                                      Department of your address change as 
To  qualify  for  this  credit,  you  must  have ● A prior year's refund that you requested      soon as possible. 
been 65 or older at the end of the tax year.       but did not receive. Contact the Depart-
You qualify for this credit even if you were                                                     Line 22 - Nonresident Adjustment
                                                   ment about the status of any such refund.
ineligible to claim it on your Ohio IT 1040.     ● Any amount you credited forward from a        Complete this line only if you were a part-
The credit is equal to $50 per return. See         prior year SD 100 filed for a school district year resident or full-year nonresident of the 
R.C. 5748.06.                                      other than the one entered on this return.    traditional tax base school district.
Line 5 – Interest Penalty                        See R.C. 5747.09(B).                            Full-year nonresidents: Enter the amount 
                                                 Line 9 – Amount Previously Paid                 from line 21.
Generally, if you are a wage earner and          (Amended Returns Only)
have Ohio school district withholding, you                                                       Part-year residents: Enter only the portion 
will not owe an interest penalty. If you have    When filing an amended return, enter the        of line 21 that was received during the part 
non-wage income or no Ohio school district       amount previously paid with your previously     of the year that you were a nonresident of 
withholding, use Ohio IT/SD 2210 to deter-       filed return(s) excluding the amount reported   the school district. For more information, 
mine if an interest penalty is due. For more     on line 8.                                      see page 48.
information, see the "Income - Estimated         Line 11 – Overpayment Previously                Line 24 – Wages and Other 
Income/School District Taxes and the 2210 
                                                                                                 Compensation
Interest  Penalty"  topic  at tax.ohio.gov/      Requested (Amended Returns Only)
FAQ. See also R.C. 5747.09(D) and (E).           When filing an amended return, enter the        Enter any amount you reported as “wages, 
                                                 amount you reported on line 16 on your          salaries, tips, etc.” on your federal income 
Line 7 – School District Income Tax              previously filed return(s).                     tax return that (i) was received while you 
Withheld                                                                                         were a resident of the school district AND  
Enter your school district income tax with-      Line 14 – Interest Due                          (ii)  is  included  in  your  modified  adjusted 
held as reported on Part A, line 1 of the                                                        gross income. For more information, see 
Schedule of School District Withholding.         Interest is due from the unextended due date    "What is Modified Adjusted Gross Income?" 
                                                 until the date the tax is paid. Generally, you  on page 7 and the worksheet on page 31. 
Schedule of School District Withholding.         do not owe interest if you are due a refund.    Additionally, see the guidance for part-year 
Complete this schedule if you are reporting      An extension of time to file does not extend    residents on page 48.
                                                 the payment due date. The interest rate for 
an amount on line 7 of the SD 100. Enter         calendar year 2023 is 5%.
only income statements (W-2, 1099) for                                                           Line 25 – Net Earnings from              
which you have school district income tax        Certain military servicemembers may not         Self-Employment
withheld. Do not include any tax withheld        be subject to interest. See page 9 for more 
for a city or another school district. School    information.                                    Enter your federal "net earnings from self-
district withholding is generally indicated by                                                   employment"  that (i) were received while 
the four-digit school district number in box     See R.C. 5747.08(G).                            you were a resident of the school district 
20 or 14.                                                                                        AND (ii) are included in your modified 
                                                 Line 15 – Total Amount Due                      adjusted gross income. For more informa-
See the sample statements on pages 38-           This amount must be paid by April 18, 2023.     tion, see "What is Modified Adjusted Gross 
39. Do not list income statements that           Do not mail cash. Instead, make payment by:     Income?" on page 7 and the worksheet on 
do not report school district income tax         ● Electronic check;                             page 31. Additionally, see the guidance for 
withheld.                                        ● Credit or debit card; OR                      part-year residents on page 48.
                                                 ● Paper check or money order.
Place  the state  copies  of  your  income                                                       Line 26 - Federal Conformity 
statements after the last page of your return.   Make your check or money order payable to       Adjustments
Do not include income statements that are        "School District Income Tax" and include an 
handwritten, self-created, or generated by       Ohio SD 40P or SD 40XP payment voucher.         This  line  is  for  federal  conformity  adjust-
your tax preparation software.                   Include the tax year, the last four digits of   ments. Do not enter any federal Schedule 
                                                 your SSN, and the school district number        A adjustments on this line. For updates on 
                                                 on the “Memo” line.
See R.C. 5747.08(H).                                                                             Ohio conformity, see tax.ohio.gov/confor-
                                                 For  more  information  regarding  payment      mity. See also R.C. 5701.11.
                                                 options, see page 6.
                                                  



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48                                                                                                                     2022 Ohio SD 100

   Guidance for Part-year Residents of a School District
Calculating Your Income Received While          identification is not available, the taxpayer Earned Income Tax Based Districts
                                                should prorate their income to each district  For earned income tax base districts, "tax-
a Part-year Resident of a School District       using the following methods:                  able income" is defined as compensation 
Ohio's school district income tax is levied     Traditional Tax Based Districts               (wages, salaries, tips, etc.) and net earn-
on the portion of taxable income received                                                     ings from self-employment to the extent 
by a taxpayer while a resident of the taxing    For traditional tax base districts, "taxable  included in modified adjusted gross income. 
district. Ohio law does not specify how to      income"  is  defined  as  modified  adjusted  Taxpayers enter only the portion of these 
calculate  the  portion  of  income  received   gross  income  less  exemptions,  which  is   amounts received while a resident of the 
while a resident of a school district.          calculated on line 21 of the SD 100. On       district.
                                                line 22, the taxpayer must then enter the 
If a taxpayer can specifically identify the     portion of line 21 that was received while    The taxpayer should calculate lines 24 
exact amount of income received in each         a nonresident of the district.                and 25 by dividing the total of each type of 
school  district,  then  the  taxpayer  should                                                income (i.e., compensation and net earn-
report those income amounts to the cor-         The taxpayer should calculate line 22 by      ings from self-employment) received by 
responding school districts. However, many      dividing line 21 of the SD 100 by 12 months,  12 months, then multiplying the result by 
taxpayers are unable to identify where each     then multiplying that amount by the number    the  number  of  months  the  taxpayer  was 
item of income was received or how to al-       of months the taxpayer was a nonresident      a resident of the district for which the SD 
locate deductions that are not tied to specific of the district for which the SD 100 is being 100 is being filed. See Example 2 below. 
events. In these situations where specific      filed. See Example 1 below. 

Example 1 – Traditional Tax Base
Hannah moved into a traditional tax base school district on September 1st. She has multiple sources of income and claims several 
deductions on her Ohio return. She calculates line 21 of her SD 100 to be $65,000 but she isn't sure how to determine the portion of 
that amount that was not "received" in the school district. So, Hannah divides the amount by 12 months and multiplies the result by the 
8 months that she was a nonresident of the district: $65,000 ÷ 12 = $5,417 $5,417 X 8 = $43,336 
Hannah enters the result on line 22 of her SD 100:

Example 2 – Earned Income Tax Base
Eric and Angela moved into an earned income tax base school district on June 1st. Eric changed jobs when he moved so he can 
specifically identify his wages earned as a resident to be $58,000. Angela has $89,000 of self-employment for the entire year but she
isn't sure how to determine what portion of that amount was "received" in the school district. So, she divides the amount by 12 months 
and multiplies the result by the 7 months that she was a resident of the district: $89,000 ÷ 12 = $7,417 $7,417 X 7 = $51,919
Eric enters his resident wages on line 24 of the SD 100 while Angela enters her resident self-employment income on line 25: 



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 2022 Ohio IT NRS                                                                                                                          49

                                                                                                (3) Ohio Identification: You did not hold 
             IT NRS - Ohio Nonresident Statement                                                an Ohio driver’s license or state ID card. To 
                                                                                                meet this requirement, you must have sur-
Who Should File the Ohio Nonresident            When Should I File the Ohio                     rendered your Ohio driver’s license or state 
Statement?                                      Nonresident Statement?                          identification card prior to the beginning of 
                                                                                                the tax year. The license or ID card must be 
Any  individual  who  wishes  to  establish     You are required to file the statement no       surrendered to a bureau or department of 
an irrebuttable presumption of non-Ohio         later than the 15th day of the 10th month       motor vehicles of any state.
residency for a given tax year should file a    following the close of your tax year. For 
completed statement.                            most taxpayers, the due date will be October    (4) Ohio Property Tax Reductions: You did 
                                                15th. If you are timely filing an Ohio IT 1040, not receive the Ohio homestead property 
Married taxpayers can choose to file a joint    the Department recommends you file this         tax exemption or the owner-occupied tax 
statement or separate statements, regard-       statement at the same time as your return.
                                                                                                reduction.
less of the filing status they use on their 
                                                          You are required to file this 
income tax returns. For a joint statement                 statement for each tax year           The Ohio homestead or owner-occupancy 
to be valid, both spouses must properly         !         that  you  wish  to  establish        property tax reductions are only available to 
complete the form.                              CAUTION   the irrebuttable presumption          individuals on an Ohio property that is their 
                                                          of non-Ohio residency. The            primary and permanent residence. Thus, if 
How Do I Properly Complete the Ohio             statement only applies to the tax year for      you received either of these reductions for 
Nonresident Statement?                          which it is filed; it does not cover past or    the tax year, you are not eligible to file this 
                                                future tax years.                               statement.
For the IT NRS, Ohio Nonresident State-
ment, to be considered valid, all of the fol-   See R.C. 5747.24(B)(2).                         (5) Ohio In-state Tuition: You did not re-
lowing must be true:                                                                            ceive in-state tuition at an Ohio institution 
● You have completed the top portion of         What Criteria are Required to File the          of higher learning based on an Ohio abode.
   the statement, including your full name      Ohio Nonresident Statement?
   and SSN;                                                                                     This requirement applies only to the 
● You meet the five required criteria;          You are eligible to file the IT NRSonly if you  individual(s) signing the statement. It is not 
● You have checked the appropriate box in       meet the following five criteria. If you meet   applicable to their dependents. An Ohio 
   the “Declarations” section;                  these criteria and timely file the properly     institution of higher learning includes all of 
● You signed the statement; AND                 completed statement, you will be     irrebut-   the following:
● You timely filed the statement.               tably presumed to be a nonresident of Ohio      ● A state university or college including 
                                                for the tax year.                                 branch campuses;
                                                                                                ● A community college; OR
Instead of filing the IT NRS, eligible nonresi- (1) Contact Periods:     You  had  no  more 
dent taxpayers (and their spouses, if filing    than 212 contact periods in Ohio. For the       ● A technical college.
jointly) can check a box on the top portion     definition of a “contact period,” see page 11.  See R.C. 5747.24(B)(1).
of the Ohio IT 1040 or IT 10 to establish 
the irrebuttable presumption of non-Ohio        (2) Non-Ohio Abode: You had at least one 
residency. See page 13.                         abode outside of Ohio for which you did not 
                                                claim depreciation. Your abode outside Ohio 
                                                cannot be used as a vacation home, or a 
                                                rental or other income-generating property.

For more information, see page 11, or tax.ohio.gov/residencycredits.



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50                                                                                                           2022 Ohio Schedule IT NOL

                                                                                           Line 9 – Ohio NOL Adjustment
                 Ohio Schedule IT NOL                                                      For each respective tax year, you must enter 
                                                                                           the amount calculated on line 9 of the IT 
Ohio does not have its own net operating    Section II – Amended Ohio                      NOL as an addition on the following line of 
loss (NOL) carryback deduction. How-
ever,  an  NOL  carryback  can  sometimes   Federal Adjusted Gross Income                  the Ohio Schedule of Adjustments (formerly 
                                                                                           Ohio Schedule A):
be claimed in Ohio for the same tax years   Indicate the applicable carryback period for   ● For tax year 2014 and prior, use line 35f;
claimed on your federal return. Such carry- your Ohio NOL. The carryback period must       ● For tax year 2015, use line 10;
backs are limited by your Ohio depreciation match the period allowed federally. List the   ● For tax year 2016 and forward, use line 9.
add-back.                                   earliest carryback year in Column A.
Individuals must use Schedule IT NOL and    Line 5 – Federal Adjusted Gross Income          NOLs and Ohio's Depreciation 
file an amended IT 1040 for each carryback 
year to claim an NOL carryback.             Prior to the Carryback                                      Adjustment
Important: When carrying back an NOL,       Enter your federal adjusted gross income       Ohio's "deduction of prior year 168(k) and 
you cannot   claim the Ohio depreciation    prior to the carryback. Generally, this is the 179 depreciation add-backs," reported on 
deduction on the Ohio Schedule of Adjust-   amount reported on line 1 of your originally   the Ohio Schedule of Adjustments (formerly 
ments. See page 17 for more information.    filed Ohio IT 1040.                            Ohio Schedule A), cannot be claimed in any 
                                                                                           tax year with a federal NOL, NOL carryback, 
                                            However, if you are amending one or more       or NOL carryforward.
    Section I – NOL Carryback               of your Ohio returns for a reason other than 
            Calculation                     an NOL carryback, then this amount is your     When filing your amended returns to report 
                                            amended federal adjusted gross income not      an NOL and/or NOL carryback, you      must 
Line 3 – Ohio Depreciation Add-back         including the federal NOL carryback.           remove any amounts reported on the follow-
                                                                                           ing line of the Ohio Schedule of Adjustments 
Enter your Internal Revenue Code 168(k)     Line 6 – Federal Adjusted Gross Income         (formerly Ohio Schedule A):
                                                                                           ● For tax year 2014 and prior, the "adjust-
and 179 depreciation expense add-back       After the Carryback                             ment for Internal Revenue Code sections 
reported on your Ohio Schedule of Adjust-
ments (formerly Ohio Schedule A) for the    Enter your amended federal adjusted gross       168(k) and 179 depreciation expense" 
year of the NOL. This amount should be the  income from your federal amended return or      line in the "deductions" section of Ohio 
entire amount of such depreciation expense  form 1045, line 11.                             Schedule A;
reported on your federal return.                                                           ● For tax year 2015 and later, the "deduction 
                                            Line 7 – Available Carryback                    of prior year 168(k) and 179 depreciation 
                                                                                            addbacks" line on the Ohio Schedule of 
For more information, see the "Income - Bo- Column A: Enter the amount from line 4.         Adjustments (formerly Ohio Schedule A).
nus Depreciation" topic at tax.ohio.gov/
FAQ. See also R.C. 5747.01(A)(17)(a)(v).    All other columns: Enter the amount from       These deductions must be carried forward to 
                                            line 11 of the previous column.                the next year that does not report an NOL, 
                                                                                           NOL carryback, or NOL carryforward.

For more information, see page 8 and the "Income - Amended Returns" topic at tax.ohio.gov/FAQ.



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51



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Go Paperless and File Electronically!
Most Ohio returns are filed electronically. Electronic options for filing your Ohio income tax return are:

Online Services/Ohio I-File                                IRS e-file
File your Ohio individual and/or                           File your returns
school district income tax returns                         using approved tax
using the Department's website.                            preparation software.
I-File allows you to electronically file your Ohio return  IRS e-file allows you to file your return electronically with 
and pay your liability for free. I-File provides detailed, the IRS and Ohio using approved, commercially avail-
step-by-step instructions and performs calculations for    able software. Alternatively, you can have your return 
you to reduce errors and ensure greater accuracy. You      prepared and transmitted by an authorized tax profes-
will be given a confirmation number and a copy of your     sional. Some programs allow you to include supporting 
return. When using I-File, you do not need to submit       documentation as PDF attachments. For more informa-
any paper documentation unless requested by the De-        tion, see www.irs.gov/filing/e-file-options.  You  may  be 
partment. For more information, see the "Income - On-      charged for using this option. Certain individuals may 
line Services" topic at tax.ohio.gov/FAQ.                  qualify for a free federal e-filing program.

Direct deposit:  When  filing  electronically,  you  have  the  option  to  direct  deposit  your  entire  refund  into  one  of  the 
following: a checking account, a savings account, an Individual Retirement Account or Annuity (IRA) or an Ohio 529 
(CollegeAdvantage) savings plan account. Once your return is submitted, you cannot change the banking information 
provided for direct deposit. The Department is not responsible for a lost refund if you enter the wrong account information.

                                          Our Motto:
                               We CARE about the quality of our service.

                                          Courteous 

                                          Accurate 

                                          Responsive 

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                                                           Department of
                                          hio              Taxation
                                           tax.   hio.gov






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