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Schedule IT S
IT S Instructions Rev. 2/15
Ohio Schedule IT S is to be used by taxpayers who fi le a where the taxpayer is directed to use federal adjusted gross
joint or married filing separately federal income tax return income for purposes of compiling the taxpayer’s income tax
with a person of the same gender. Pursuant to Article XV and school district income tax returns. See the personal in-
§11 of the Ohio Constitution, Ohio does not recognize a come and school district income tax instruction booklet for
marriage between members of the same gender. more information regarding taxpayer filing status and the
federal adjusted gross income amount to be reported on
Therefore, taxpayers who filed a joint or married filing sepa- line 1.
rately federal income tax return with someone of the same
gender must use Schedule IT S to determine their federal How to File
income for Ohio purposes of using a “single” or, if qualified, Each individual taxpayer must fi le a separate Ohio form IT
“head of household” fi ling status. 1040 (whether a nonresident or part-year resident of Ohio).
If fi ling Schedule IT S, you may file an Ohio form IT 1040
Taxable Year electronically through Ohio’s electronic filing service at
Enter the taxable year for which you are fi ling Schedule IT S. tax.ohio.gov and commercial software products or by pa-
per. You may not fi le your income tax return using Ohio form
Lines 1 Through 30
IT 1040EZ. Each individual must check the box on page 1
If you and your same-gender partner fi led your federal re-
of the IT 1040 return indicating that they are fi ling Schedule
turn using the status of married fi ling jointly, enter the cor-
IT S. A copy of Schedule IT S must be submitted by each
responding amounts from the fi rst page of your federal in-
taxpayer.
come tax return, form 1040, into column (a) for each item.
You must leave column (b) blank. If you choose to fi le a paper IT 1040 return, include Schedule
IT S with the return and mail both to the address specified
If you and your same-gender partner filed federal returns
on page 2 of the return. If you choose to fi le electronically
using the status of married fi ling separately, enter the cor-
through a commercial software product, obtain Schedule IT
responding amounts from the fi rst page of each federal in-
S from our Web site at the address listed above and attach
come tax return, form 1040, into column (a) for Taxpayer 1
as a PDF to the return. If the commercial software doesn’t
and column (b) for Taxpayer 2 respectively.
allow for PDF attachments, please mail Schedule IT S to
For all items in columns (c) and (d), enter the amounts of the address below.
each same-gender partner for every item as if each had
If you choose to fi le through Ohio’s electronic fi ling service,
filed the federal return using a “single” or, if qualifi ed, “head
a link will be provided to Schedule IT S as you begin to com-
of household” fi ling status. For line 1, columns (c) and (d),
plete your return online. Print Schedule IT S, fi ll it out and
enter the amount of “state wages, salaries, tips, etc.” report-
mail it to the following address:
ed on your federal form W-2, box 16, which was provided to
you by your employer. Ohio Department of Taxation
P.O. Box 182847
Line 31 Columbus, OH 43218-2847
The amounts on line 31 of columns (a) and (b) should equal
line 37 of federal form 1040, line 21 of federal form 1040A Contact Us
or line 4 of federal form 1040EZ. Taxpayers may visit tax.ohio.gov for more information.
Questions may be submitted by clicking on the “Contact”
Each amount on line 31 of columns (c) or (d) is the federal
link found at the top right of the page and then choosing
adjusted gross income that must be reported to Ohio sepa-
the “Email Us” option. Taxpayers with additional questions
rately by each taxpayer.
regarding this subject may contact Individual Income Tax-
Each taxpayer must report this amount on line 1 of Ohio payer Services at 1-800-282-1780.
form IT 1040. Further, this amount must be used every-
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