• 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
|
• 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-
fies for the deduction on line 26 or a civil- School District Income Tax. Military ser-
tions. For example, Ohio Veterans Bonus vicemembers and their civilian spouses
ian spouse who qualifies for the deduction
payments are not included in federal adjust- may be liable for school district income tax
on line 27 can complete form IT 4 to avoid
ed gross income and thus are not deduct- if they are Ohio residents, even if they are
Ohio withholding on income not subject to
ible. The following deductions are in the not present in Ohio due to military orders.
tax. Such taxpayers should check the ap-
"Uniformed Services" section of the Ohio To determine if you are liable for school dis-
propriate box in Section III of the IT 4 and
Schedule of Adjustments: trict income tax, see page 46.
provide the form to their employers.
● 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
The Ohio History Fund is a 501(c)(3) non-
extend appreciation to those who donate. provide grants to protect Ohio's natural
profit organization that allocates these funds
Your donation may be tax-deductible on a heritage, you may do so by writing a check
toward a matching grants program to sup-
future federal income tax return. 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
This credit is granted by the Ohio Depart-
adjusted gross income. Therefore, they are $99,999.
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
|
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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
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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
ON PAGE 31
103600 103650 2824 106600 106650 2934 109600 109650 3045 112600 112650 3156
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. |
| 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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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
Equitable
Department of
hio Taxation
tax. hio.gov
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