PDF document

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 • INSTRUCTIONS ONLY • NO RETURNS • INSTRUCTIONS ONLY • NO RETURNS •

                        hio

 2015

 Instructions for Filing:

 •  Personal Income Tax

 •  School District Income Tax

 For Use By:
 • Full-Year Residents
                                               File online for 
 •  Part-Year Residents                        d!
 • Nonresidents
                                                a faster refund!

                                  Department of
                        hio       Taxation
                        tax.      hio.gov

 • INSTRUCTIONS ONLY • NO RETURNS • INSTRUCTIONS ONLY • NO RETURNS •

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2015 Ohio IT 1040 / Instructions

A Message From the Ohio Tax Commissioner

Dear Ohio Taxpayers,
I want to offer my sincere thanks for your assistance with our efforts to ﬁ ght the increase in attempted tax fraud in Ohio.
The federal government and all states with an income tax continue to see an onslaught of fraudulent tax returns using
stolen personal identiﬁ cation information to try to illegally obtain tax refunds.
Last year, Ohio intercepted a record number of fraudulent returns. We expect no let-up in this illegal activity and so
we’ve strengthened our security efforts in coordination with the IRS, tax preparers and the banking community.
This year, Ohio will again be using an Identity Conﬁ rmation Quiz to help ensure that tax refunds are paid only to
legitimate ﬁ lers. The quiz is an invaluable tool, and we have incorporated changes that are designed to make the
experience smoother for all those taxpayers asked to take the quiz.
On an exciting note, the 2015 tax return reﬂ ects new tax cuts for most individuals and small business taxpayers. For
individuals, tax rates have been reduced 6.3%. For many business owners and investors, the small business deduction
has been enhanced to help them strengthen and grow their businesses. They will again be entitled to deduct 75% of
the ﬁ rst $250,000 of net business income and then for the ﬁ rst time in Ohio, a ﬂ at tax – with a low rate of 3% – will
apply to business income above $250,000.
The department is continuously looking for ways to simplify the personal income tax ﬁ ling process. This year, several
tax forms have been revamped to make the process easier. The IT 1040, IT 1040EZ and amended IT 1040X forms
have been combined into one Universal IT 1040 tax return. Likewise, the regular SD 100 and amended SD 100X
school district forms became the Universal SD 100 tax return.
We are encouraged that more than 86% of returns were ﬁ led online last year and urge you to consider the beneﬁ ts of
ﬁ ling electronically if you haven’t already made the switch from paper. Refunds are issued faster, errors are reduced,
and processing costs are cut signiﬁ cantly.
We expect that this publication will give you all you need to successfully and easily prepare and ﬁ le your return.
However, if you still have questions, please visit our Web site at tax.ohio.gov or call 1-800-282-1780 for personal
taxpayer assistance. The department also maintains a 24-hour refund hotline at 1-800-282-1784.

Together, with your help, we will continue to make Ohio a better place to live and work.
Sincerely,

Joe W. Testa
Ohio Tax Commissioner

Our Mission
"To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities
and by fairly applying the tax law."

The tax commissioner is looking for ideas on how the Ohio Department of Taxation can
better serve taxpayers. Contact him at contactthecommissioner@tax.state.oh.us.

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2015 Ohio IT 1040 / Instructions

Do You Need Tax Forms or Help?
VVisit Us on Our Web Site at tax.ohio.gov – 24 hours a day. Occasionally, this information is not available
Check the status of your 2015 Ohio income due to system maintenance. In this case, please try again later.
tax refund, get answers to the most fre-
quently asked tax questions and download For Forms – Visit our Web site at tax.ohio.gov to easily down-
the most requested tax forms, publications, load our forms.
information releases, tax rules and statistics.
To Write or E-mail Us – You can write to us
For General Tax Information – Visit our Web at the Ohio Department of Taxation, Taxpayer
site at tax.ohio.gov or call our automated Services Division, P.O. Box 182382, Colum-
phone system toll-free at 1-800-282-1780. bus, OH 43218-2382. You can also contact
Our automated system is available 24 hours us through our Web site at tax.ohio.gov.
a day, seven days a week. Tax agents are WWrite or e-mail us if you are responding to
also available to assist you Monday through a notice or a bill or if you want a written or
Friday from 8 a.m. until 5 p.m. e-maile mailresponsetoaresponse to a tax question. If you write requesting speciﬁ c
information about your account, be sure to include your Social
The tax commissioner is looking for ideas on how the Ohio De- Security number, full name and address.
partment of Taxation can better serve taxpayers. Contact him at
contactthecommissioner@tax.state.oh.us. Walk In – The Ohio Department of Taxation offers taxpayer as-
sistance Monday through Friday, 8 a.m. – 5 p.m. We are located
For Law References About Income Taxes – To see the sec- at 4485 Northland Ridge Blvd., 1st Floor, Columbus, OH 43229-
tions of the Ohio Revised Code that relate to the line items on 6596.
Ohio IT 1040, go to our Web site at:
Specialized Assistance
http://tax.ohio.gov/lawreferences/2015pitlawreferences.stm
VITA/TCE – The IRS Volunteer Income Tax Assistance (VITA)
For Refund Status Information – You and the Tax Counseling for the Elderly (TCE) programs offer free
can check the status of your Ohio income tax help for taxpayers who qualify. For further information call
ttax refund at tax.ohio.gov or by calling 1-800-906-9887 or visit their Web site at:
1-800-282-1784. You can also check your
status from a smart phone by using the "Ohio http://www.irs.gov/Individuals/Free-Tax-Return-Prepara-
Tax Mobile App," which can be downloaded tion-for-You-by-Volunteers
throught your phone's app store. More infor-
mationmationcancanbebefoundfoun on our Web site under "Helpful Resourc- AARP – Trained and certiﬁ ed AARP tax aide volunteer coun-
es.” You will be required to provide your Social Security number, selors assist low- to middle-income taxpayers, with special at-
date of birth and the type of tax return. Refund processing of tention to those age 60 and older. For further information, call
paper returns takes from eight to 10 weeks. However, if you ﬁ le 1-888-227-7669 or visit their Web site at:
your paper return in mid-April, receiving your refund may take
http://www.aarp.org/money/taxes/aarp_taxaide/
additional time. Generally, refund status information is available

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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2015 Ohio IT 1040 / Instructions

Highlights for 2015

NEW Ohio Dependent Schedule. Ohio Schedule J is used the amended return checkbox on page 1. All nonrefundable and
to capture information on dependents being claimed on an refundable credits have been consolidated into an Ohio Schedule
Ohio income tax return. Beginning with the 2015 tax return, the of Credits. The new Ohio Schedule of Credits encompasses line
dependent “relationship” has been added to the schedule. As of items that were previously individual line items on the IT 1040,
the 2014 return, dependents cannot claim a personal exemption as well as all lines/credits from Schedules B, C, D and E. Due to
if another taxpayer claims them on their return ........................... the new Ohio Schedule of Credits, Schedules B, C, D and E are
....................................... See Ohio Schedule J on tax.ohio.gov no longer available for 2015 personal income tax ﬁ ling. The Ohio
Schedule E is still available for pass-through entity ﬁ lings.
NEW Business Income Deduction. For tax year 2015, the
Mobile App Available. Did you know that Ohio has created a mo-
business income deduction on Ohio Schedule A of the Ohio IT 1040
bile application for your smart phones and devices that will allow
income tax return will remain at 75%, continuing to free up additional
you to check the status of your refund? You can check your status
funds for private sector jobs creators to further invest in growing their
by using the "Ohio Tax Mobile App," which can be downloaded
business ...........................................................................See page 20
through your device's app store. More information can be found
MeansNEW Testing. The retirement income credit, lump sum on our Web site under "Helpful Resources.”
retirement credit, senior citizen credit and lump sum distribution
Income Tax Online Services. Create a user name and password
credit are now based on your adjusted gross income less
through our secure site so that you may:
exemption amount ................................................. See page 27
 Electronically view outstanding tax liabilities and returns on ﬁ le
NEW Wishes for Sick Children Donation. A new donation has with the Ohio Department of Taxation.
been added to the Ohio IT 1040 income tax return. Monies donated  Electronically ﬁ le tax returns and/or view them in pending status.
to the fund will be used to grant the wishes of children under the
age of 18 who have been diagnosed with a life-threatening medical For more information on these new services, as well as information
condition ................................................................ See page 36 on your electronic ﬁ le and pay options, go to our Web site at
tax.ohio.gov.
NEW Tax Rate Reduction. The income tax rate has been reduced
by 6.3% compared to the 2014 rates ..................See pages 37-43 Refund Information. MostMost taxpayerstaxpayers whowho filefile theirtheir returnsreturns
electronicallyelectronically andand requestrequest directdirect depositdeposit willwill receivereceive theirtheir refunds refunds
NEW
Tax Forms. Beginning with the 2015 ﬁ ling year, the Ohio inin approximatelyapproximately 1515 businessbusiness days.days. PaperPaper returnsreturns willwill taketake
IT 1040, IT 1040EZ and IT1040X forms are consolidated into one approximately 30 days to process.approximately 30 days to process.
form, the Ohio Universal IT 1040. Likewise, the Ohio SD 100 and
SD 100X forms are consolidated into one form, the Ohio Universal
SD 100. To amend the return, taxpayers can simply mark "Yes" on

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2015 Ohio IT 1040 / Instructions

Note: This booklet contains instructions for Ohio personal and school district income taxes. Follow the index tabbing as you see at the right
of this page for the proper location of the instructions throughout the book. Personal Income Tax

Table of Contents

A I P
Accident and health insurance premiums Interest / penalties .................................... Payment options .....................................7
for qualifying relatives ....................... 25 ..........................11,17,SD 2 SD, 4 SD, 5 Political contributions credit ..................29

Adoption credit...................................... 29 J R
Allocation and apportionment of
income .............................................. 11 Joint ﬁ ling credit ....................................29 Residency status ..................................13
L Resident credit ....................................... 32
B
Line instructions for: Retirement income credit ....................... 27
Business credits ................................... 33
IT 1040 .............................................. 16 S
C SD 100 .......................................... SD 4 School district
Child care and dependent care Lump sum distribution credit................. 27 Business income deduction add-back
credit .................................................28 ......................................................SD 6
College grants ...................................... 23 Lump sum retirement credit .................. 27 Districts with a traditional tax base........
Correcting your return.................11,SD 3 M .............................. SD 1,SD 4 ,SD 5
Mailing information ................................. 8 Districts with an earned income tax
D base ...................... SD 1,SD 4 ,SD 6
Deceased taxpayer............................... 11 Medical savings account ..........................
..............................................11,19,25 Districts with an income tax for 2015
Direct deposit options .............Back cover ........................................SD 7,SD 8 School District Income Tax
Disability and survivorship Military General information ...................... SD 1
beneﬁ ts ............................................. 23 Military injury relief fund ........ 12,22 36,
Numbers by county ......................45-50
Displaced worker training credit ........... 28 Resident Military personnel stationed .....
Senior citizen credit ....................27,SD 4
Donations .......................................18,36 outside Ohio ............................12,21
Nonresident military servicemembers Social Security and certain railroad
E and their spouses ...................12,22 retirement beneﬁ ts ............................. 20
Earned income credit............................ 29 Ohio National Guard and reserves T
Electronic ﬁ ling options ......6, Back cover ................................................ 12,22 Tax tables ........................................37-43
Estimated tax payments...............10,SD 3 Ohio resident veterans bonus ........... 12 Taxpayer assistance .....Inside back cover
Exemptions ...........................................16 Ohio resident military personnel ..12,21 Tuition expenses / investments ......19,23
Uniformed services retirement income
F ................................................ 12,22 U
Federal Privacy Act................................. 3 Unemployment compensation .............. 11
N
Filing requirements .................................9 Use (sales) tax..........................17,34 35,
Need more time to ﬁ le .................. , 9 SD 2
Finder ...................................................44
Nonresident / part-year resident W
Form .......................................................3 credit or adjustments............... 32,SD 6 Who must ﬁ le ................................9, SD 1

H O Withholding forms .................14,15 SD, 5
Health care deductions ......................... 23 Ohio National Guard deduction ............ 22

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 2015 Ohio IT 1040 / Instructions

                                 Do's and Don'ts for Paper Tax Filers
                                 Read the instructions carefully and review your return before ﬁ ling. 
                                 To avoid a delay in processing your tax return, please . . .

                                                     Make sure that you DO...

 Correct your address. If you use a tax preparer to ﬁ le your return       Include Ohio Schedule J if you are claiming any dependents 
electronically, and you have moved since last year's ﬁ ling,                 on Ohio IT 1040, line 4, personal and dependent exemption 
make sure that your current address is on ﬁ le with the preparer.            deduction.
 Use the correct tax form for the year you are ﬁ ling. And be              Check the full-year resident box on page 1 of Ohio IT 
sure to enter the school district number for the taxable year                1040 if you qualify as "resident military personnel stationed 
for which you are ﬁ ling your return.                                        outside Ohio" and you are taking the Ohio Schedule A, line 
 When ﬁ ling the new Ohio IT 1040, include if applicable Ohio               24 deduction.
Schedule A, pages 1 and 2 and/or Ohio Schedule of Credits,                  Sign your tax return and place your W-2(s), W-2G(s) and/or 
pages 1 and 2 and/or Ohio Schedule J. Place any supporting                   1099-R(s) after the last page of your return.
documents or wage statements after the last page of your                     Write legibly if you ﬁ le a paper return.
return.                                                                    
                                                                            Protect yourself from identity theft by doing the following:
 Include Ohio Schedule A, pages 1 and 2, if you are claiming 
any adjustments on Ohio IT 1040, line 2a (Additions) or line 2b              Protect your Social Security number. 
(Deductions). Be sure to ﬁ ll in the total lines for both additions           Be careful if choosing a tax preparer to ﬁ le your taxes.
and deductions of this schedule and send in all pages of the 
                                                                               Report identity theft immediately to the Ohio Department 
return.
                                                                              of Taxation (800-282-1780) and IRS (800-908-4490). 
Include Ohio Schedule of Credits, pages 1 and 2, if you are 
                                                                              – If you are an identity theft victim, see our Web site at 
claiming any nonrefundable credits/grants on Ohio IT 1040, line 
                                                                                 tax.ohio.gov and the IRS’ Web site at irs.gov for more 
9 or any refundable credits on line 16. Be sure to ﬁ ll in lines 35, 
                                                                                 information.
nonrefundable credits/grants, and line 41, refundable credits, for 
this schedule and send in all pages of the return.

                                                     Make sure that you DON'T...

 Use the Ohio IT 40P voucher to pay your school district income            Use the Ohio SD 40P voucher to pay your individual income 
  tax due (instead, use Ohio SD 40P).                                        tax due (instead, use Ohio IT 40P).
 Staple W-2(s), W-2G(s), 1099-R(s) checks and/or forms to 
  your return.

       Go Paperless This Year: Have You Considered Filing Electronically?
Electronic ﬁ ling has become the preferred method used by taxpay-
ers, with more than 85% of all Ohio income tax returns ﬁ led electroni-  IRS e-ﬁ le
cally for taxable year 2014. The electronic options available for ﬁ ling Use your tax software to 
a 2015 income tax return are:                                            ﬁ le your tax returns or ask 
                                                                         your tax preparer for assistance.
Online Services/Ohio I-File
Use your computer to ﬁ le your                                           IRS e-ﬁ le is a way to prepare and ﬁ le your return 
                                                                         electronically with the IRS and Ohio. More 
Ohio individual and/or school                                            information, including a free federal e-ﬁ ling 
district income tax returns.                                             program for qualiﬁ ed individuals, is avail-     Most electronic 
                                                                         able at www.irs.gov. You can also e-ﬁ le            ﬁ  lers receive 
Ohio I-File is a free ﬁ ling service that guides you                     through an approved, commercially avail-            their refunds in 
                                                                                                                             approximately 15 
through a series of questions and information                            able software program or you can have               business days by 
requests. Based upon the information you provide, I-File computes        your return prepared and transmitted by an          direct deposit!
your refund or balance due, electronically submits the tax informa-      authorized tax professional. You may be re-
tion, provides you with a copy, gives you a ﬁ ling conﬁ rmation num-     quired to pay fees to use these private services.
ber and directs you to the electronic payment options. See Online 
Services at tax.ohio.gov.

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2015 Ohio IT 1040 / Instructions

Payment Options for Ohio Personal and School District Income Tax

Several options are available for paying your Ohio and/or school When paying by credit card, complete the following worksheet before
district income tax. If you are remitting for both Ohio and school contacting Ofﬁ cial Payments Corporation.
district income taxes, you must remit each payment as a
separate transaction. 1. Ohio jurisdiction code

By law, all tax is due on April 18, 2016 except for certain members of 6 4 4 6
the military.
2. Amount you are paying (round to the nearest whole dollar)
While the Ohio Department of Taxation is not authorized to set up (For your Ohio IT 1040, if appli-
payment plans, if you submit partial payments they will be applied $ , . 0 0 cable.)
to the outstanding balance. Partial payments will not stop the im- (For your Ohio SD 100, if ap-
position of additional interest and penalties. Partial payments will $ , . 0 0 plicable.)
also not stop our billing process from progressing, including pos-
sible referral of the account to the Ohio Attorney General's Ofﬁ ce 3. Your school district number (if applicable)
for collection; however, partial payments will reduce the amount of
interest and penalties that you will be charged.
4. Your Social Security number
You may pay by any one of the following three methods:

Credit Card
You may use your Discover, VISA, MasterCard or American Express 5. The ﬁ rst three letters of your last name
card to pay your income taxes. You may make the credit card pay-
ments by either visiting tax.ohio.gov or calling 1-800-2PAY-TAX
(1-800-272-9829). The Ohio jurisdiction code is 6446. 6. Your spouse's Social Security number (only if joint return)
Whether you visit our Web site or pay by telephone, Ofﬁ cial Pay-
ments Corporation will provide the credit card services. Ofﬁ cial Pay-
ments Corporation will bill your credit card account a convenience 7. The ﬁ rst three letters of your spouse's last name (only if joint return)
fee equal to 2.5% (or $1, whichever is greater) of the tax payment.
The state of Ohio and your school district do not receive any
portion of this fee.
8. The taxable year for which you are paying
When will my payment be posted? Your payment will be effective
the date you charge it. 2 0 1 5

What happens if I change my mind? If you pay your tax liability 9. Telephone number
by credit card and you subsequently reverse the credit card trans-
action, you may be subject to penalties, interest and other fees ( )
imposed by the Ohio Department of Taxation for nonpayment or 10. Your credit card number
late payment of your tax liability.
Whom should I call if I have a problem with my credit card pay-
ment? Call Ofﬁ cial Payments Corporation toll-free at 1-866-621-4109. 11. Credit card expiration date (MM/YY)
How do I use my credit card and my telephone to pay my Ohio /
and/or school district income tax? Once you have determined 12. ZIP code for the address where your credit card bills are sent
how much you owe, follow the steps below:
 Complete lines 2 through 12 on this page;
13. At the end of your call or Internet visit, you will be given a pay-
 Use your touch-tone telephone to call toll-free 1-800-2PAY-TAX ment conﬁ rmation number. Write it here and keep this page for
(1-800-272-9829). When prompted, enter the Ohio jurisdiction your records.
code, 6446.
How do I use my credit card and the Internet to pay my Ohio
and/or school district income tax? Once you have determined (Conﬁ rmation number for Ohio (Conﬁ rmation number for Ohio
how much you owe, follow the steps below: IT 1040, if applicable.) SD 100, if applicable.)

 Complete lines 2 through 12 on this page; Keep this page for your records.
 Go to www.ofﬁ cialpayments.com. Select "State Payments" Electronic Check
and enter the Ohio jurisdiction code, 6446. Or you may visit You can eliminate writing a check for your Ohio and/or school district
Online Services on our Web site at tax.ohio.gov. income tax due amount(s) by using the free, expanded electronic check

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2015 Ohio IT 1040 / Instructions

Payment Options for Ohio Personal and School District Income Tax...cont.

payment option that is available to all taxpayers. If you make a payment payment instruction prompts for making payments by elec-
using an electronic check, it is the equivalent of using a debit card tronic check.
to withdraw money directly from your checking or savings account.
 Paper Filing – If you are ﬁ ling by paper (Ohio IT 1040 and/or
The authorized amount will be withdrawn from your account within Ohio SD 100), you can still use the electronic check payment
24 hours unless you elect to delay payment. You can delay payment option. Go to our Web site at tax.ohio.gov.
until the payment deadline of April 18, 2016.
You may also ﬁ le and pay your quarterly 2016 Ohio and/or school
When paying by electronic check, you must ﬁ rst determine your district estimated income tax with the electronic check method.
ﬁ ling method: Go to our Web site at tax.ohio.gov.

 Ohio I-File – Follow the payment instruction prompts that you Paper Check or Money Order
receive during Ohio I-File. If you do not want to use a credit card or electronic check to make your
payment, you may send in a personal check or money order with the
 IRS e-file – If you are electronically filing your Ohio indi- IT 40P / IT 40XP payment voucher for your Ohio income tax and/or SD
vidual income tax return and/or your school district income 40P / SD 40XP payment voucher for your school district income tax.
tax return using an approved software program, follow the Both of these vouchers can be found on our Web site at tax.ohio.gov.

Where Should I Mail My Return and/or Payment?
See the chart below for mailing information. Be sure to sign your return before mailing. If you are enclosing a payment with your return,
be sure to enclose Ohio IT 40P / IT 40XP or SD 40P / SD 40XP (found on our Web site at tax.ohio.gov) with your check or money order.
This will ensure proper crediting of your payment.

If Submitting Ohio Form... Mail To:
Ohio Department of Taxation
IT 1040...without payment P.O. Box 2679
Columbus, OH 43270-2679
Ohio Department of Taxation
IT 1040...with payment (enclose Ohio IT 40P / IT 40XP) P.O. Box 2057
Columbus, OH 43270-2057
Ohio Department of Taxation
SD 100...without payment P.O. Box 182197
Columbus, OH 43218-2197
Ohio Department of Taxation
SD 100...with payment (enclose Ohio SD 40P / SD 40XP) P.O. Box 182389
Columbus, OH 43218-2389
If Only Submitting Payment With Voucher... Mail To:
Ohio Department of Taxation
IT 40P / IT 40XP P.O. Box 182131
Columbus, OH 43218-2131
Ohio Department of Taxation
SD 40P / SD 40XP P.O. Box 182389
Columbus, OH 43218-2389

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                                                                                                                2015 Ohio IT 1040 / Instructions

                                                    Filing Requirements

Who Must File an Ohio Income Tax               What Tax Records Do I Need To Keep?               Your spouse did not receive any income 
                                                                                                 in Ohio.
Return?
                                               Keep a copy of your completed Ohio income 
Every Ohio resident and every part-year        tax return. Also keep copies of any docu-        See Ohio Administrative Code (Ohio Rule) 
resident (see page 13 for a discussion of      ments and/or payment records that you used       5703-7-18, which is on our Web site at 
"residency status") is subject to the Ohio     to prepare your return. Keep these records for   tax.ohio.gov.
income tax. Every nonresident having           at least four years from the later of the ﬁ ling 
Ohio-sourced income must also ﬁ le. Ex-        due date or the date that you ﬁ led the return.  Do I Have To File a School District 
amples of Ohio-sourced income include          If the Ohio Department of Taxation audits        Income Tax Form?
the following:                                 your tax return, you must be able to prove all   Many Ohio school districts have an ad-
 Wages earned in Ohio (see "Exception"        claims and items listed on your return.          ditional income tax. These school districts 
 below);                                                                                        are marked with an asterisk (*) on pages 
 Ohio lottery winnings;                       What If I Need More Time To File?                45-50. If during 2015 you were a full-year 
 All Ohio casino gaming winnings;
 Income or gain from Ohio property;           If you need more time to ﬁ le, you can extend    or part-year Ohio domiciliary and you either 
 Income or gain from a sole proprietorship    the due date for ﬁ ling. You must ﬁ rst qualify  lived in or were domiciled in one of these 
 doing business in Ohio;                       for an IRS extension of time to ﬁ le. Ohio       districts during all or part of the year, then 
 Income or gain from a pass-through entity    does not have an Ohio extension request          by the due date for ﬁ ling your Ohio income 
 doing business in Ohio.                       form, but honors the IRS extension. You          tax return you must also ﬁ le an Ohio SD 
                                               should include with the Ohio income tax          100, School District Income Tax Return, 
Exception: A full-year nonresident living in   return a copy of your IRS extension or your      with the Ohio Department of Taxation. 
a border state does not have to ﬁ le if the    extension conﬁ rmation number or a printed       You can electronically ﬁ le your school 
nonresident's only Ohio-sourced income         copy of the IRS acknowledgment. Addition-        district return or you can get Ohio SD 100 
is wages received from an unrelated em-        ally, you should check the box on the Ohio IT    from our Web site at tax.ohio.gov, from 
ployer.                                        1040 indicating that you have ﬁ led a federal    your local school board ofﬁ ce or by calling 
                                               extension form 4868. An extension of time        toll-free 1-800-282-1782.
You do  not have to ﬁ le an Ohio income        to ﬁ le does not extend the time for pay-
tax return if...                               ment of the tax due. So, except as set forth     Do I Need To Enclose a Copy of My 
 you are single and your federal adjusted     below, you must make extension payments          Federal Income Tax Return?
 gross income is less than or equal to         by April 18, 2016 on Ohio IT 40P (available      Enclose a copy of your federal income tax 
 $12,200 and you have no Ohio Schedule         on our Web site at tax.ohio.gov). Interest       return if the amount shown on Ohio IT 1040, 
 A adjustments.                                will accrue on any tax not paid by April 18,     line 1 is zero or a negative amount.  
 you are married, ﬁ ling jointly and you are  2016, and penalties may also apply.
 not claimed as a dependent on another 
                                                                                                Does Ohio Follow the Alternative 
 return  and your federal adjusted gross       How Do I Round to the Nearest Dollar?            Preparer Signature Procedures?
 income is less than or equal to $14,400 
 and you have no Ohio Schedule A adjust-       Ohio law requires you to round to the near-      The Ohio Department of Taxation follows 
 ments.                                        est whole dollar. When completing the Ohio       federal Notice 2004-54, which provides for 
 your exemption amount (Ohio IT 1040,         income tax return, drop any cents less than      alternative preparer signature procedures 
 line 4) is the same as or more than your      50 cents and increase amounts from 50            for federal income tax paper returns that 
 Ohio adjusted gross income (line 3) and       cents to 99 cents to the next highest dollar.    paid practitioners prepare on behalf of their 
 you have no Ohio Schedule A adjust-                                                            clients. See Ohio Revised Code sections 
 ments.                                        Do Both Nonresident, Married Filing              5703.262(B) and 5747.08(F).
 your only source of income is retirement     Jointly Taxpayers Have To Sign the 
 income that is eligible for the retirement    Return?                                          Exception: The paid preparer should   print 
 income credit (Ohio Schedule of Credits,                                                       (rather than sign) his/her name and include 
 line 2) and the credit is the same or larger  General Rule: If your ﬁ ling status on your      their Preparer Tax Identiﬁ cation Number 
 than your tax before credits (Ohio IT 1040,   federal income tax return is married ﬁ ling      (PTIN) on the form if the taxpayer checks 
 line 8c).                                     jointly, then both spouses must sign the         “Yes” to the question, “Do you authorize your 
                                               Ohio income tax return (see "Filing Status"      preparer to contact us regarding this return?”
When Do I Have To File?                        on page 13 for more information about 
                                               your ﬁ ling status for your Ohio income tax      Preparers should provide their PTIN on the 
For calendar year 2015 most taxpayers must     return).                                         paper and/or electronically ﬁ led returns if 
ﬁ le on or before April 18, 2016 (for excep-                                                    available.
tions, see "What if I Need More Time To        Exception to the General Rule: Your 
File?" on page 9 and "Income Taxes and the     spouse does not have to sign a married           Can My Tax Preparer Contact the Tax 
Military" on page 12). Returns for ﬁ scal year ﬁ ling jointly return only if all three of the   Department About My Tax Return?
ﬁ lers are due on the 15th day of the fourth   following apply:
month following the close of your taxable       Your spouse resided outside Ohio for the       Yes. Just check the "Yes" box below your tax 
year. Even if you are unable to pay the full    entire year; AND                                preparer's name on the bottom of page 2 of 
amount of tax, you must ﬁ le your return by     Your spouse did not earn any income in         Ohio IT 1040. By checking the "Yes" box, 
the due date.                                   Ohio; AND                                       you are authorizing your preparer to contact 

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 2015 Ohio IT 1040 / Instructions

the Ohio Department of Taxation concerning    ing is not equal to or greater than either of    Quarterly estimated payments can be 
questions that arise during the processing    the following:                                   made electronically on our Web site at 
of your Ohio income tax return.               100% of the year 2015 Ohio income tax          tax.ohio.gov. Or you can obtain Ohio IT 
                                                (see Ohio IT 1040, line 10 minus line 18);     1040ES from our Web site at tax.ohio.gov.
Checking "Yes" also authorizes your pre-        OR
parer to provide the department with infor-   90% of the year 2016 tax.                      2016 Estimated Tax Payment Due Dates
mation that is missing from the return, to                                                          1st quarter   –  April 18, 2016
contact the department for information about  For purposes of these tests, you must re-             2nd quarter  –  June 15, 2016
the processing of the return or the status of duce your year 2015 overpayment credited              3rd quarter  –  Sept. 15, 2016 
your refund or payments, and to respond       to year 2016 by any year 2015 tax payment             4th quarter  –  Jan. 17, 2017
to mathematical error notices, offsets and    that you made after April 18, 2016.
return preparation notices that you have                                                        TIP – If you don't want to make estimated 
received from the department and have         If you don't meet either of the tests above, you  payments, increase the amount of Ohio 
shown your preparer.                          must timely pay enough estimated Ohio in-         tax that your employer withholds from 
                                              come tax so that the sum of (i) your year 2015    your wages. To do this, ﬁ le a revised Ohio 
Should I Make Estimated Tax                   overpayment credited to year 2016, (ii) your      IT 4, Employee's Withholding Exemption 
Payments in 2016?                             year 2016 withholdings and (iii) your timely      Certiﬁ cate (available at tax.ohio.gov) 
                                              made estimated Ohio income tax payments           with your employer.
You have to make estimated Ohio income        is not less than either of the two tests above. 
tax payments for year 2016 only if the sum 
of (i) your year 2015 overpayment credited    If you are required to make estimated pay-
to year 2016 (Ohio IT 1040, line 25) and (ii) ments and do not, you may be subject to 
your year 2016 Ohio income tax withhold-      an interest penalty on your underpayment 
                                              of estimated taxes. 

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                                                                                                                   2015 Ohio IT 1040 / Instructions

                                 General Information for Ohio IT 1040
Is Unemployment Compensation                    amount of credit to claim on the Ohio Sched-      A failure-to-pay penalty of double the inter-
                                                ule of Credits. See page 13 for an explanation    est charged generally will apply if you do not 
Taxable to Ohio?
                                                of "residency status."                            pay the tax by April 18, 2016.  
In general, unemployment compensa-
tion that is included in federal adjusted       What if I Move After Filing My Tax                An additional $50 bad-check charge may 
gross income is taxable to Ohio. For            Return and I'm Due a Refund?                      be imposed against any taxpayer whose 
taxable year 2015, the total unemploy-                                                            payment is dishonored by the bank.
ment compensation paid to you in 2015           If you move after ﬁ ling your tax return and      Except for certain military servicemembers 
and included in federal adjusted gross          are expecting a refund, notify the post of-       (see "Income Taxes and the Military" on 
income is taxable. For additional infor-        ﬁ ce servicing your old address by ﬁ lling out    page 12), interest is due from April 18, 2016 
mation, see the FAQs on our Web site at         a change-of-address form. This does not           until the date the tax is paid.
tax.ohio.gov.                                   guarantee that your refund will be forwarded 
                                                because post ofﬁ ces are not required to          If you ﬁ le your return after the due date and if 
Can Dependent Children Claim                    forward government checks. You should             you paid and/or will pay any tax after the due 
                                                also notify our department of your address        date, you owe interest unless your refund, if 
Themselves if They File Their Own Tax 
                                                change.                                           any, is greater than any tax you paid after the 
Return?
                                                                                                  due date. Interest is due on late-paid tax even 
No. Children being claimed as dependents        What if I Want a Receipt To Prove That            if the IRS has granted you a ﬁ ling extension. 
on their parents' Ohio income tax return        I Paid?                                           The interest rate for calendar year 2016 is 3%.
may no longer claim the personal exemp-
                                                Your cancelled check or credit card statement 
tion on their own return.
                                                can be used as proof of our receipt of your tax   What Is the Difference Between Income 
                                                payment. If you make payment with a money         Tax Table 1 and Income Tax Table 2?
What if a Taxpayer Is Deceased?
                                                order, be sure to keep a copy for your records.
                                                                                                  Income Tax Table 1, which begins on page 
The taxpayer's personal representative has                                                        37, shows the tax amount for $50 increments 
to ﬁ le and sign the return on behalf of the    How Do I Correct My Income Tax                    of income. The tax is calculated on the mid-
taxpayer who died. A personal representa-       Return After I Have Already Filed?                point income for all of the income in that $50 
tive can be the executor, administrator or                                                        range. The tax amount listed on Income Tax 
anyone who is in charge of the deceased         Make any corrections to your return by ﬁ ling an  Table 1 may be slightly lower or higher than 
taxpayer's property.                            amended income tax return for the year that       the tax amount computed by using Income 
                                                you are correcting. Mark “yes” on the amended 
Important:                                      return checkbox on Ohio IT 1040 to indicate       Tax Table 2, which is shown on page 43. 
 Use the same ﬁ ling status as shown on        when ﬁ ling an amended return.  The amended 
  the federal income tax return.                return should reﬂ ect the total of the new values How Should Investors in a
 Check the "Deceased" box after the ap-        rather than the change in value. To speed up      Pass-Through Entity Report Income?
  plicable Social Security number on Ohio       the processing of your amended return:            A pass-through entity is a partnership, 
  IT 1040, page 1.                               Include a copy of your W-2(s), W-2G(s)          S corporation or limited liability company 
If you are filing on behalf of a deceased       and 1099-R(s) if there was Ohio income          treated as a partnership or an S corporation 
  taxpayer, you can properly sign on his/         tax withheld; AND                               for federal income tax purposes. Unless the 
  her behalf by signing the deceased tax-        Include documentation to support any            exception below applies, each investor in 
  payer's name on the "Your signature"            adjustments to line items.                      any pass-through entity doing business in 
  line. Sign your name on the "Spouse's                                                           Ohio must ﬁ le Ohio IT 1040. 
  signature" line and print your title. Also    If you correct your federal income tax return 
  include your daytime telephone num-           or if you are audited by the IRS, you must        Exception: Such investors do not have to 
  ber.                                          ﬁ le an Ohio amended income tax return            ﬁ le Ohio IT 1040 if all of the following apply:
 We cannot rewrite a decedent's refund         within 60 days of the ﬁ nal determination of       The investor is a full-year nonresident; 
  check by making it payable to the estate      the IRS correction.                                 AND
  of the decedent.                                      The IRS tells us about all                 The pass-through entity ﬁ les Ohio IT 4708, 
                                                        changes it makes to your                    annual composite income tax return, on 
How Should Full-Year Nonresidents                 !     federal income tax return.                  behalf of the investor; AND
and Part-Year Residents Engaged in              CAUTION To avoid penalties, be sure                The investor has no other Ohio-sourced 
Business in Ohio Apportion Income?                      to file your Ohio amended                   income or, if the investor has other Ohio-
                                                income tax return within 60 days of the             sourced income, and that income is also 
Each full-year nonresident and each part-       ﬁ nal determination of the federal change.          reported on another Ohio IT 4708.
year resident who is engaged in business 
(as a sole proprietor or through a partnership, Do I Owe Penalties and Interest?                  What Is a Medical Savings Account  
S corporation or limited liability company) in                                                    and What Are the Qualiﬁ cations?
Ohio must apportion his/her business income     A failure-to-ﬁ le penalty, the greater of $50 
inside and outside of Ohio. If you ﬁ le Ohio IT per month up to a maximum of $500, or 5%          A medical savings account is used to pay 
1040, use Ohio IT NRC (income allocation        per month up to a maximum of 50% of the           eligible medical expenses of the account-
and apportionment schedule) from our Web        tax, may be charged if you fail to ﬁ le your      holder or the account-holder's spouse and/
site at tax.ohio.gov to determine the proper    Ohio income tax return by the due date.           or dependents. A medical savings account 

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 2015 Ohio IT 1040 / Instructions

can be opened by or on behalf of a person     You must designate an administrator for the      Any withdrawals for a nonqualifying medical 
that participates in a sickness and accident  medical savings account at the time you open     purpose may result in increased Ohio taxes. 
plan, a plan offered by a health maintenance  the account. Account-holders are generally       An "eligible medical expense" includes any 
organization or a self-funded, employer-      permitted to withdraw the funds at any time      expense for a service rendered by or for 
sponsored health-beneﬁ t plan pursuant to     for any reason. However, account adminis-        an article, device or drug prescribed by a 
the federal Employee Retirement Income        trators cannot return any funds deposited        licensed health care provider or provided by 
Security Act.                                 during the year of deposit except for reim-      a Christian Science practitioner. See page 
                                              bursement of eligible medical expenses.          25, line 33 for a more detailed explanation.

                                          Income Taxes and the Military
State and federal income tax laws contain     Code 5103.20, Article II, Subparagraph  stationed in a combat zone. The uniformed 
special provisions for members of the mili-   (U), that is, it means the military installation services military retirement pay received 
tary and their families. Details on some of   where an active duty servicemember – or,         for Ohio National Guard and reserves 
the major issues facing military families     concerning this exemption, an Ohio resi-         service is also exempt from Ohio income 
during the income tax ﬁ ling season can be    dent servicemember in the Ohio National          taxes. 
found below.                                  Guard or military reserve forces – is cur-
                                              rently assigned and is physically located        For an additional explanation, see page 22.
For more details regarding income tax-        under competent orders that do not specify 
es and the military, visit our Web site at    the duty as temporary. Periods of training       Uniformed Services Retirement Income
tax.ohio.gov.                                 in which a servicemember, either individu-
                                                                                               Retirement pay received for service on mil-
                                              ally or as part of a unit, departs from his/her  itary active duty or the Ohio National Guard 
You can also reach us by e-mail at 
                                              permanent place of duty and then returns         or reserves, as well as pay received by a 
Military-Info@tax.state.oh.us.
                                              following the completion of the training, are    surviving spouse through the Survivor Ben-
                                              not included in the deﬁ nition of "stationed."   eﬁ t Plan, is exempt from the Ohio income 
              Key Issues                      However, periods of active duty outside 
                                                                                               tax. 
                                              Ohio for purposes other than training, or 
Ohio Resident Military Personnel
                                              periods of training greater than 30 days         For an additional explanation, see page 22.
Military pay and allowances for Ohio resi-    outside Ohio, as described on page 21, 
dent servicemembers who are stationed         qualify a servicemember for this exemp-          Military Injury Relief Fund
inside Ohio, and their spouses, will contin-  tion.
ue to be subject to Ohio individual income                                                     You do not have to include in federal ad-
                                              For an additional explanation, see pages         justed gross income any military injury 
tax. These amounts will also be subject to 
                                              13 and 21.                                       relief fund amounts you received on ac-
school district income tax if the service-
member was domiciled in a taxing school                                                        count of physical injuries or psychological 
                                              Nonresident Military Servicemembers              injuries, such as post-traumatic stress dis-
district.
                                              and Their Spouses                                order, if those injuries are a direct result of 
For an additional explanation, see page 21.                                                    military action in Operation Iraqi Freedom 
                                              A November 2009 federal law exempts              or Operation Enduring Freedom. But you 
Resident Military Personnel Stationed         military spouses who are not residents of a      must include in federal adjusted gross in-
                                              state where they are living with their spouse    come any other military injury relief fund 
Outside Ohio
                                              from the income taxes of the state, provided     amounts you received. These amounts are 
Although military pay earned while on ac-     they are a resident of the same state as their   deductible for Ohio adjusted gross income.
tive duty and stationed outside of Ohio is    spouse. However, nonresident military and 
exempt from Ohio income tax and may be        nonresident spouses serving in Ohio are          For an additional explanation, see pages 
deducted to the extent that it is included in strongly encouraged to ﬁ le Ohio IT 10 each      22 and 36.
federal adjusted gross income, you are still  year to avoid a possible billing notice from 
required to ﬁ le an Ohio personal income      the state of Ohio. You must also ﬁ le by June    Ohio Resident Veterans Bonus
tax return.                                   1, 2016, Ohio IT DA, Afﬁ davit of Non-Ohio 
                                              Residency/Domicile for Taxable Year 2015.        You do not have to include in federal ad-
Ohio Revised Code section 5747.01(A)          Ohio IT 10 and the afﬁ davit are available on    justed gross income any bonuses that the 
(24) provides that for taxable years begin-   our Web site at tax.ohio.gov.                    Ohio Department of Veterans Services 
ning on and after Jan. 1, 2007, an Ohio                                                        paid to, or made on behalf of, resident vet-
resident servicemember can deduct active      For an additional explanation, see page 22.      erans of the Persian Gulf, Afghanistan and 
duty military pay and allowances that are                                                      Iraq conﬂ icts during the taxable year.  
included in federal adjusted gross income     Ohio National Guard and Reserves
if those amounts are received for active      Ohio resident members of the Ohio Nation-        Payments that the state of Ohio makes 
duty service while the servicemember is       al Guard and reserves are entitled to the        under the Ohio Veterans Bonus Program 
stationed outside Ohio.                       deduction for military pay received while        are excludable from the recipient's federal 
                                                                                               adjusted gross income. Therefore, the tax-
The term "stationed" refers to an Ohio        stationed outside the state, if eligible.        payer cannot deduct from Ohio adjusted 
resident servicemember's permanent duty       Also, resident members of the Ohio Na-           gross income any portion of the bonus be-
station. For purposes of this exemption,      tional Guard and reserves are eligible for       cause no portion of the bonus is included in 
"permanent duty station" has the same         certain tax extensions and other beneﬁ ts, if    federal adjusted gross income.
meaning as speciﬁ ed in Ohio Revised 
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Completing the Top Portion of Ohio IT 1040

How To Complete Your Income Tax school district, use The Finder on our Web Filing Status
site as described on page 44.
Return
Your ﬁ ling status must be the same as your
Ohio IT 1040 has been designed for elec- County federal income tax ﬁ ling status for 2015 with
tronic scanning, which allows for faster pro- the following two exceptions:
cessing with fewer errors. In order to avoid If your home address is an Ohio home ad-
unnecessary delays caused by manual dress, indicate on page 1 of the return the If you marked the box labeled "Qualifying
processing, taxpayers should use the fol- county for that address. widow(er) with dependent child" on your
lowing guidelines: federal income tax return, then mark the
1. Use black ink ONLY. Ohio Residency Status "Single, head of household or qualifying
2. Use this form ONLY for the taxable year widow(er)" box on your Ohio income tax
2015. If your ﬁ ling status is married ﬁ ling jointly, return.
each spouse must indicate his/her residency.
3. Round numbers to the nearest dollar. Do  Resident. Mark this box if you were a If you and your spouse ﬁ led
not print over the preprinted zeros in the resident of Ohio all year. If you were away a joint federal income tax
boxes on the far right of the return, which temporarily, you were a full-year resident ! return, you must ﬁ le a joint
designate cents (.00). of Ohio. Mark this box if you qualify as CAUTION Ohio income tax return. Even
4. Print your numbers and letters (UPPER- "resident military personnel stationed if you are both Ohio nonresi-
CASE only) inside the boxes as shown outside Ohio" and you are taking the dents, if you ﬁ led a joint federal income
below: deduction on Ohio Schedule A, line 24. tax return, you must file a joint Ohio
income tax return, but you may claim
123 ANY S T RE E T  Part-year Resident. Mark this box if you the nonresident credit (Ohio Schedule
If the boxes don't appear on your return, do permanently moved into or out of Ohio of Credits) for income neither earned nor
not hand-draw the boxes. during 2015, not counting being away received in Ohio. If you and your spouse
temporarily. Part-year residents should ﬁ led separate federal income tax returns,
Amended Return Check Box. Mark the use the nonresident credit in Ohio you must ﬁ le separate Ohio income tax
“Yes” box if you are amending your previ- Schedule of Credits for income earned returns.
while they were a resident of another
ously ﬁ led return and attach the 2015 Ohio
IT RE, Reason and Explanation of Correc- state. Ohio Political Party Fund
tions with your amended income tax return.
Otherwise, mark “No.”  Nonresident. Mark this box if you re- The Ohio General Assembly established
sided outside of Ohio all year. Write this fund to support public ﬁ nancing of Ohio
Net Operating Loss (NOL). Mark the “Yes” the two-letter abbreviation of the state political parties. Monies from this fund can
box if you are amending for an NOL and where you resided for 2015 in the space only be used for administrative costs as-
attach Ohio Schedule IT NOL with your provided. For more information, see our sociated with party headquarters and party
income tax return. Otherwise mark “No.” information release 2007-08 entitled "Per- fund-raising drives, organization of voter
sonal Income Tax: Residency Guidelines," registration and get-out-the-vote campaigns
Name(s), Address and Social Security which is available on our Web site at not related to any particular candidate or
Number(s). Enter your name and address tax.ohio.gov. election.
on page 1 and your Social Security number
on pages 1 and 2. Nonresidents who earn and receive all If your ﬁ ling status is single, head of house-
income outside of Ohio will not have an hold, qualifying widow(er) or married ﬁ ling
Ohio School District Number. Every Ohio Ohio tax liability. Nonresidents who earn separately and your tax (Ohio IT 1040, line
public school district has an identiﬁ cation or receive income within Ohio will be 13) is $1 or more, you can choose to have
number. These numbers are listed on pages able to claim the nonresident credit with $1 go to this fund by checking the "Yes" box
45-50. Look up the number for the Ohio respect to all items of income not earned on the return. If your ﬁ ling status is married
school district in which you were domiciled and not received in Ohio. ﬁ ling jointly and your tax (Ohio IT 1040, line
for the majority of the year and write it in the Military Personnel. If you are currently a 13) is $2 or more, each of you can choose
space provided. Nondomiciliaries should member of the military and you have ques- to have $1 go to this fund by checking the
enter 9999. tions about your residency status, see page "Yes" boxes on the return. Checking "Yes"
12 for a detailed explanation regarding some will neither increase the tax due nor reduce
If you were domiciled in a taxing school of the key issues facing military families dur- the refund shown on your return.
district during 2015, you are required to ﬁ le
Ohio SD 100. If you are unsure of your Ohio ing the income tax ﬁ ling season.

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Sample W-2 – This form reports taxpayers' wages and withholding

See "Ohio Income Tax Withheld" on page 17 of these instructions.
Place all W-2 documents after the last page of your Ohio IT 1040. Do not staple or otherwise attach.
                                           22222                      a  Employee’s social security number
                                                                                                           OMB No. 1545-0008 
Box b – Employer                 b  Employer identification number (EIN)                                                       1   Wages, tips, other compensation                                         2   Federal income tax withheld
                                           XX-XXXXXXX
identiﬁ cation number            c  Employer’s name, address, and ZIP code                                                     3   Social security wages                                                   4   Social security tax withheld
                                                                                                                               5   Medicare wages and tips                                                 6   Medicare tax withheld
                                                                                                                               7   Social security tips                                                    8   Allocated tips
                                 d  Control number                                                                             9                                                                       10   Dependent care benefits

                                                                                                                               13
                                 e  Employee’s first name and initial    Last name                                       Suff. 11  StatutoryemployeeNonqualifiedplanRetirementplansThird-partysick pay 12a deCo 
                                                                                                                                                                                                       12bdeCo 
                                                                                                                               14  Other
                                                                                                                                                                                                       12cdeCo 
                                                                                                                                                                                                       12doC
Box 15 – If this shows                                                                                                                                                                                 de
a state other than OHIO          f  Employee’s address and ZIP code
or OH, do not include            15  State Employer’s state ID number         16  State wages, tips, etc. 17  State income tax     18  Local wages, tips, etc.                                         19  Local income tax   20  Locality name
                                                                                     $ XX,XXX.XX              $ X,XXX.XX
the amount in box 17 as                OH      XX-XXXXXX
part of your Ohio income 
tax withholding.
                                                     Wage and Tax                                                                                                   Department of the Treasury—Internal Revenue Service
                                 Form W-2            Statement                                2015
Box 16 – Your state              Copy 1—For State, City, or Local Tax Department
wages, tips, etc.
Box 17 – Your state
income tax withholding
Box 19 – Do not include this amount as 
part of your Ohio income tax withholding.

Sample W-2G – This form reports taxpayers' gambling winnings/withholding 

See "Ohio Income Tax Withheld" on page 17 of these instructions.
Place all W-2G documents after the last page of your Ohio IT 1040. Do not staple or otherwise attach.
                                                                                         VOID             CORRECTED
                                               PAYER’S name, street address, city or town, province or state, country, and 1  Gross winnings                                       2  Date won                               OMB No. 1545-0238
                                               ZIP or foreign postal code
winnings                                                                                                                    $ XX,XXX.XX
Box 1 – Your gross                                                                                                         $                                                                                                  2015
                                                                                                                           3  Type of wager                                        4  Federal income tax withheld            Form W-2G
                                                                                                                                                                                   $                                                Certain 
                                                                                                                           5  Transaction                                          6  Race
                                                                                                                                                                                                                               Gambling
                                                                                                                           7  Winnings from identical wagers                       8  Cashier                                  Winnings
                                               PAYER’S federal identification number PAYER'S telephone number              $
                                                                                                                           9  Winner’s taxpayer identification no.                 10  Window
Payer's federal                                      XX-XXXXXXX
identiﬁ cation number
                                               WINNER’S name                                                               11  First I.D.                                          12  Second I.D.
Box 13 – If this shows
a state other than OHIO                                                                                                                                                                                                             Copy 1
                                               Street address (including apt. no.)                                         13  State/Payer’s state identification no.              14  State winnings                         For State, City,
or OH, do not include                                                                                                      OH  XX-XXXXXX                                                                                      or Local Tax
the amount in box 15 as                                                                                                                                                            $                                          Department
part of your Ohio income                       City or town, province or state, country, and ZIP or foreign postal  code   15  State income tax withheld                           16  Local winnings
tax withholding.                                                                                                           $   $ X,XXX.XX                                          $
                                                                                                                           17  Local income tax withheld                           18  Name of locality
Box 15 – Your state
income tax withholding                                                                                                     $
                                               Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished 
                                               correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments.
                                               Signature a                                                                                          Date a
                                               Form W-2G                                 www.irs.gov/w2g                                                                           Department of the Treasury - Internal Revenue Service

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                                                                                                                                                2015 Ohio IT 1040 / Instructions

Sample 1099-R – This form reports taxpayers' retirement/pension income/withholding
See "Ohio Income Tax Withheld" on page 17 of these instructions.
Place all 1099-R documents after the last page of your Ohio IT 1040. Do not staple or otherwise attach.
                                                                 VOID   CORRECTED
                         PAYER’S name, street address, city or town, state or province,           1   Gross distribution       OMB No. 1545-0119                  Distributions From
                         country, and ZIP or foreign postal code                                                                                      Pensions, Annuities,
                                                                                                       $ XX,XXX.XX                                                    Retirement or
Box 1 or 2a – Your                                                                      $                                       2015                                  Profit-Sharing
taxable distribution                                                                              2a   Taxable amount                                                  Plans, IRAs,
                                                                                                       $ XX,XXX.XX                                                    Insurance
                                                                                        $                                       Form  1099-R                       Contracts, etc.
                                                                                                  2b   Taxable amount                 Total                           Copy 1
                                                                                                       not determined                 distribution
                         PAYER’S federal identification    RECIPIENT’S identification             3   Capital gain (included   4   Federal income tax                  For
                                                                                                       in box 2a)                     withheld                        State, City,
                         number                            number                                                                                                     or Local
Payer's federal                 XX-XXXXXXX                                                                                                                        Tax Department 
identiﬁ cation number                                                                   $                                      $                                                         
                         RECIPIENT’S name                                                         5   Employee contributions   6   Net unrealized 
                                                                                                       /Designated Roth               appreciation in 
                                                                                                       contributions or               employer’s securities
                                                                                                       insurance premiums
                                                                                        $                                      $
                         Street address (including apt. no.)                                      7   Distribution      IRA/   8   Other
                                                                                                       code(s)          SEP/ 
                                                                                                                    SIMPLE
                                                                                                                               $                      %
                         City or town, state or province, country, and ZIP or foreign postal code 9a   Your percentage of total  9b   Total employee contributions
                                                                                                       distribution       %    $
                         10   Amount allocable to IRR      11  1st year of desig. Roth contrib. 12   State tax withheld        13   State/Payer’s state no.       14  State distribution
Box 12 – Your state            within 5 years                                           $              $ X,XXX.XX                  OH  XX-XXXXXX                  $
income tax withholding
                         $                                                              $                                                                         $
                         Account number (see instructions)                                        15   Local tax withheld      16   Name of locality              17  Local distribution
                                                                                        $                                                                         $
Box 13 – If this shows                                                                  $                                                                         $
a state other than OHIO  Form  1099-R                             www.irs.gov/form1099r                                         Department of the Treasury - Internal Revenue Service
or OH, do not include 
the amount in box 12 as 
part of your Ohio income 
tax withholding.
Box 15 – Do not include 
this amount as part of 
your Ohio income tax 
withholding.

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Line Instructions for Ohio IT 1040
Line 1 – Federal Adjusted Gross pages 20-26 in this booklet to read about boxes for the dependent's Social Secu-
the adjustments you must make. rity number. Please verify the information
Income  If you have no deductions to your Ohio submitted on Ohio Schedule J.
Enter the amount from your 2015 federal income, leave line 2b blank.
income tax return:  Any deductions listed on this line must If the dependent information is not pro-
Federal 1040, line 37; OR be supported by the applicable Ohio vided, incomplete or contains errors, you
Federal 1040A, line 21; OR Schedule A line item(s). Copy the total may be asked for supporting documenta-
Federal 1040EZ, line 4; OR deductions amount from Ohio Schedule tion.
Personal Income Tax
Federal 1040NR, line 36; OR A, line 35 to Ohio IT 1040, line 2b.
What Personal and Dependent Exemption
Federal 1040NR-EZ, line 10 Can I Claim?
Line 4 – Personal and Dependent
You must claim the same number of per-
In all cases, line 1 of your Ohio Exemptions sonal and dependent exemptions on your
income tax return must match
your federal adjusted gross You may claim a personal exemption Ohio return that you claimed on your federal
!
income as deﬁ ned in the In- amount for yourself and, if ﬁ ling a joint re- income tax return. Note: Children being
CAUTION
ternal Revenue Code. Federal turn, your spouse can claim an additional claimed as dependents on their parents'
adjusted gross income includes, but is not exemption amount. Ohio income tax return may no longer
limited to, wages, salaries, commissions, claim the personal exemption on their
gambling income, interest, dividends, HB 483 implemented a change to the ex- own return.
business income, capital gains/losses, emption amount claimed beginning with
pensions, rents and miscellaneous in- the 2014 tax return. The personal and Locate your Ohio adjusted gross income
come. Failure to report all items of income dependent exemption is now a graduated on the adjacent chart and multiply the num-
may result in the application of a penalty. amount based on your Ohio adjusted gross ber of personal/dependents by the exemp-
income. See chart below: tion amount on the table. Enter this number
Zero or Negative Federal Adjusted Gross on line 4 of your income tax return.
Income. If you have a zero or negative Personal/ Example: John and Mary ﬁ le a joint tax
Ohio Adjusted
federal adjusted gross income, you must Dependent return and claim their 17-year-old son
Gross Income
include a copy of page 1 of federal 1040, Exemption Patrick as an exemption on their federal
1040A, 1040EZ, 1040NR, 1040NR-EZ or $40,000 or less $2,200 income tax return. John and Mary’s Ohio
1042-S or equivalent with your Ohio IT adjusted gross income is $75,000. Based
1040 return. More than $40,000, on these facts, they claim three exemptions
Nonresident Taxpayers. If you and/or your but not more than $1,950 of $1,950 each on their return, for a total
spouse are not residents of Ohio and your $80,000 of $5,850 on line 4. Patrick works at the
ﬁ ling status for federal income tax purposes local grocery after school and will also ﬁ le
is married ﬁ ling jointly, then you must show More than $1,700 his own return. Since Patrick’s parents are
the same adjusted gross income as on your $80,000 taking the exemption for him, he will not be
federal income tax return. You must show this eligible for the exemption amount and will
Dependent Exemptions. Ohio allows a
amount even if you or your spouse did not report $0 on line 4.
dependent exemption for dependent chil-
earn or receive any income in Ohio. See Ohio Line 5 – Ohio Income Tax Base
dren and persons other than yourself and
Administrative Code (Ohio Rule) 5703-7-18,
your spouse to whom you provide support
which is on our Web site at tax.ohio.gov. Subtract line 4 from line 3:
and claim on your federal tax return. Note:
You must complete Ohio Schedule J to take  Your exemption amount on line 4 may
Line 2a – Ohio Adjustments (Additions) be more than your Ohio adjusted gross
advantage of the dependent exemption. The
Ohio Schedule A lists the additions to form can be found at tax.ohio.gov. income on line 3. If so, enter -0- on lines
your federal adjusted gross income. See 5 through 11. If you had Ohio income
Please multiply the appropriate exemption tax withheld or made an estimated or
pages 19-20 in this booklet to read about amount from the chart above by the number extension payment, you must complete
the adjustments you may be required to of personal/dependents you are claiming on and ﬁ le this return to receive any over-
make. the return. payment.
 If you have no additions to your Ohio
income, leave line 2a blank. Ohio Schedule J. You must complete Note: If the amount on this line is $10,000
 Any additions listed on this line must be and enclose Ohio Schedule J, Depen- or less, you owe no tax. Be sure to enter the
supported by the applicable Ohio Sched- dents Claimed on the Ohio IT 1040 Re- $88 credit on line 7 of the Ohio Schedule
ule A line item(s). Copy the total additions turn, listing every child for whom you are of Credits. Enter on line 9 the amount you
amount from Ohio Schedule A, line 11 to claiming this exemption. Enter the ﬁ rst, show on Ohio Schedule of Credits, line 35
Ohio IT 1040, line 2a. middle and last name, Social Security and attach the schedule.
number (SSN), dependent's relationship
Line 2b – Ohio Adjustments and birthdate of each child claimed for Line 6 – Taxable Business Income
(Deductions) this exemption. If your dependent has
an individual tax identiﬁ cation number Enter your taxable business income from
Ohio Schedule A lists the deductions to (ITIN) or adopted taxpayer identiﬁ cation Ohio IT BUS, line 13 on this line. If the
your federal adjusted gross income. See number (ATIN), enter that number in the amount is less than -0-, enter -0-.

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2015 Ohio IT 1040 / Instructions

Line 8a – Tax on Line 7a If you did not make any out-of-state pur- Line 17 – Amount Previously Paid
chases during 2015, enter -0- on line 12.
Using the income tax tables on pages 37-43, If you did make any out-of-state purchase (Amended Returns Only)
calculate your tax on your Ohio income tax during 2015 and if you paid no sales tax This line is only to be used for amended
base less business income. on that purchase, then you are required to returns. Enter on this line the amount previ-
 If your nonbusiness taxable income is complete the use tax worksheet on page ously paid with your original and/or amended
less than $100,000, your tax has been 35 to determine the amount of Ohio use return on line 21.
calculated for you as shown on Income tax you owe (which is the sales tax on that
Tax Table 1, or you can use Income Tax purchase). Line 19 – Overpayment Previously
Table 2. Received (Amended Returns Only)
 If your nonbusiness taxable income is Line 14 – Ohio Income Tax Withheld
$100,000 or more, you must use Income This line is only to be used for amended
Tax Table 2. Enter the total amount of Ohio income tax returns. Enter the amount previously
withheld. This is normally shown on your tax overpaid on your original and/or amended
Note: Income Tax Table 1 shows the tax statement form (W-2, box 17; W-2G, box 15; return, line 24. Enter on this line all of the
amount for $50 increments of income and or 1099-R, box 12). See the sample W-2 and following:
is calculated on the midpoint income for W-2G on page 14 and the sample 1099-R  Refunds you claimed on previously ﬁ led
all of the income in that $50 range. The on page 15. returns for the year shown on this form

tax amount listed on Income Tax Table 1 Place legible state copies of your W-2(s), – even if you have not yet received the
may be slightly lower or higher than the W-2G(s) or 1099-R(s) after the last page refund;
tax amount computed by using Income of Ohio IT 1040. Do not staple or other-  Donations you made on your previously
Tax Table 2. wise attach. ﬁ led return; AND

You cannot claim on the Ohio return any  Amounts you previously claimed as an
Line 8b – Business Income Tax Liability taxes withheld for another state, a city or overpayment credit to the following year
a school district.
Using the Income Tax Table 3 found in the  If you are a direct or indirect investor in a Reduce the amount on this line by the inter-
separate instructions for the Ohio IT BUS, pass-through entity, you cannot claim on est penalty (line 11) and interest and penalty
calculate the tax on your business income. this line taxes withheld on your behalf by (line 22) shown on your originally ﬁ led return.
Enter your business income tax liability from a pass-through entity. For proper report-
line 14 of the Ohio IT BUS on this line. ing of taxes withheld on your behalf by a Line 22 – Interest and Penalty Due
pass-through entity, see Ohio Schedule
Line 9 – Nonrefundable Credits of Credits, line 38. Except for certain military servicemembers
Enter your total nonrefundable credits and (see "Income Taxes and the Military" on
grants from Ohio Schedule of Credits, line Line 15 – Estimated and Extension page 12), interest is due from April 18, 2016
35 on this line. Beginning tax year 2015, Payments and Credit Carryforward until the date the tax is paid.
Schedules B, C, D and E are consolidated From Previous Year Return If you ﬁ le your return after the due date and
into the Ohio Schedule of Credits. This
new line reﬂ ects the amounts previously Enter the total estimated income tax pay- you paid and/or will pay any tax after the due
reported as individual items on the Ohio ments submitted with your 2015 Ohio IT date, you owe interest unless the refund, if
IT 1040, as well as on Schedules B, C, D 1040ES, extension payment(s) made with any, shown on line 24 is greater than any tax
and E. Ohio IT 40P plus any overpayment you you paid after the due date. Interest is due
credited to 2015 from your 2014 Ohio IT on late-paid tax even if the IRS has granted
Line 11 – Interest Penalty 1040, line 26. you a ﬁ ling extension. The interest rate for
 You cannot claim as an estimated pay- calendar year 2016 is 3%.
If line 10 minus line 14 and your 2014 over- ment a prior year’s refund that you re- Penalty may be due on late-ﬁ led returns
payment credited to 2015 is $500 or less, quested but did not receive. Instead, con- and/or late-paid tax. For more information,
enter -0- on line 11. If line 10 minus line 14 tact us about any refund you requested see "Do I Owe Penalties and Interest?" on
and your 2014 overpayment credited to but did not receive. page 11.
2015 is greater than $500, you may owe an  If you are a direct or indirect investor in a
interest penalty. You must complete Ohio pass-through entity, you cannot claim on
IT/SD 2210 to determine if a penalty is due. this line estimated taxes paid by a pass- Line 23 – Total Amount Due
This form is available on our Web site at through entity. For proper reporting of the Add lines 21 and 22 to calculate the amount
tax.ohio.gov. amount of tax paid on your behalf by a you owe.
pass-through entity, see Ohio Schedule  Do not mail cash.
Line 12 – Unpaid Use (Sales) Tax of Credits, line 38.  Make payment by electronic check or
credit card (see page 7); OR
Use Ohio IT 1040, line 12 to report the Line 16 – Refundable Credits  Make your paper check or money order
amount of unpaid use (sales) tax, if
payable to "Ohio Treasurer of State."
any, that you may owe from out-of-state Enter your total refundable credits from
Write the last four numbers of your Social
purchases that you made in 2015 (for ex- Ohio Schedule of Credits, line 41 on this
Security number on your paper check or
ample, mail order or Internet purchases). line. This new line reﬂ ects the amounts
money order and include Ohio IT 40P or
Complete the worksheet on page 35. A previously reported as individual items on
IT 40XP (see our Web site at tax.ohio.
detailed explanation of the Ohio use tax the Ohio IT 1040.
gov) and your payment with Ohio IT
is on page 34.
1040.

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 2015 Ohio IT 1040 / Instructions

If you cannot pay the amount you owe, you        but you want to donate, you may do                    If you move after ﬁ ling your 
still must ﬁ le the return by April 18, 2016 to  so by writing a check and mailing it di-              tax return and are expecting a 
avoid the late ﬁ ling penalty (for an exception, rectly to the fund. See page 36 for more      !       refund, notify the post ofﬁ ce 
see “Income Taxes and the Military” on page      information.                                  CAUTION servicing your old address 
12). For additional information regarding                                                              by filling out a change-of-
payments, see page 7.                            Line 27 – Your Refund                         address form. This does not guarantee 
                                                                                               that your refund will be forwarded be-
Line 26 – Donations                              This is your refund after any reductions from cause post ofﬁ ces are not required to 
                                                 your overpayment (line 24) minus credit       forward government checks. You should 
     A donation will reduce the                  carryforward (line 25) and donations (line    also notify our department of your ad-
STOP amount of the refund that you               26g). If line 22 is more than the overpayment dress change.
     are due. If you decide to donate,           shown on line 24, you will have an amount 
this decision is ﬁ nal. If you do not want       due.  Enter this amount on line 23 and follow 
to donate, leave lines 26a-f blank. If you       instructions. 
do not have an overpayment on line 24 

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2015 Ohio IT 1040 / Instructions

Ohio Schedule A – Adjustments
Schedule A
Read the line instructions on pages 19-26 if you claim any
adjustments on Ohio IT 1040, line 2a and/or line 2b.

Line 1 – Non-Ohio State or Local tion (usually the original contribution or Line 4 – Ohio Public Obligations
purchase price unless the account has
Government Interest and Dividends
declined in value below these amounts) Enter any loss resulting from the sale/dispo-
Enter the total amount of interest and/or related to such portion of the distribution sition of Ohio public obligations to the extent
dividends you received from obligations must be included in Ohio adjusted gross that such losses have been deducted in
or securities issued by non-Ohio state income to the extent that either the ac- determining federal adjusted gross income.
governments, their local governments and/ count owner or the beneﬁ ciary has taken
or their authorities if the interest and/or an Ohio contribution deduction for such Line 5 – Medical Savings Account
dividends are not included in your federal contributions or purchases in this or a
adjusted gross income. Do not enter inter- prior taxable year. Add this adjustment Enter net withdrawals made from a medical
est or dividend amounts from Puerto Rico to the total reported for line 3. savings account (Ohio Schedule A, line 33)
obligations as it has not ofﬁ cially entered for nonmedical purposes if the amount of
statehood of the U.S. Also include on this 3. Include on line 3 the earnings portion of the withdrawal was deducted on a previ-
line the amortized portion of the original the distribution reported to you on fed- ous year's Ohio income tax return. See the
issue discount on such obligations and eral 1099-Q to the extent that you have medical savings account worksheet below.
securities. not otherwise included these earnings
in Ohio adjusted gross income (Ohio IT Line 6 – Reimbursement of Expenses
Line 2 – Pass-Through Entity Add-Back 1040, line 3) for either the current tax- Enter reimbursements received in 2015
able year or for any previous taxable
year(s). for any expenses that you deducted on a
Enter Ohio pass-through entity and ﬁ nancial
previously ﬁ led Ohio income tax return if
institutions taxes (which should be shown on
Contribution Carryovers: CollegeAd- the amount of the reimbursement was not
your federal K-1[s]) to the extent that those
vantage account owners or beneﬁ ciaries included in federal adjusted gross income
taxes were deducted in arriving at your
should also reduce any contribution de- for 2015.
federal adjusted gross income.
duction carryovers to future years to the
extent that the nonearnings distributions Line 7 – Lump Sum Distribution
Line 3 – College Tuition Expenses
in item 2 above (i) exceed contribution
deductions taken in this and prior years Enter any lump sum distribution amount that
Enter any reimbursement received during
and (ii) are reﬂ ected in your contribution you reported on federal 4972. For informa-
the taxable year of any amount deducted
deduction carryover to future years' re- tion about miscellaneous federal tax adjust-
for college tuition and fees in any previous
turns. ments, see our Web site at tax.ohio.gov.
taxable year to the extent that the amount
is not otherwise included in Ohio adjusted
gross income.
If you received a distribution during 2015 Medical Savings Account Worksheet
reported to you on a 2015 federal 1099-Q for Ohio Schedule A, Lines 5 and 33
from the CollegeAdvantage program and any
portion of such distribution was not used to 1. Amount you contributed during 2015, but no more than $4,636. Do
pay for qualiﬁ ed higher-education expenses not include on this line any amount you entered on federal 1040, line
and was not due to the beneﬁ ciary's death, 25 .......................................................................................................1.
disability or receipt of a scholarship, you may 2. If joint return, amount your spouse contributed to a separate account
be required to include an adjustment on line during 2015, but no more than $4,636...............................................2.
3. Follow the instructions for items 1 through
3 below for such distributions. 3. Amount of medical savings account earnings included on your 2015
Ohio IT 1040, line 1............................................................................3.
1. You do not have to show on this line the 4. Subtotal (add lines 1, 2 and 3)............................................................4.
amount of distributions relating to the
cost of tuition credits or units that you 5. 2015 withdrawals from the account for nonmedical purposes...........5.
purchased before Jan. 1, 2000. 6. If line 5 is less than line 4, subtract line 5 from line 4 and enter here
and on Ohio Schedule A, line 33........................................................6.
2. If you are the CollegeAdvantage ac-
count owner or beneﬁ ciary, and a por- 7. If line 4 is less than line 5, subtract line 4 from line 5 and enter here
tion of the distribution reported to you and on Ohio Schedule A, line 5..........................................................7.
on your CollegeAdvantage year 2015 Note for lines 1 and 2: Do not show on either line any contribution to medical savings accounts if the contribution
1099-Q relates to original contributions is excluded from box #1 on your federal W-2, Wage and Tax Statement.
or purchases by the account owner (or Note for line 5: If any prior year contribution exceeded the deductible limit for that year, contact the Ohio
beneﬁ ciary) that are not excluded under Department of Taxation at 1-800-282-1780 to help you determine the amount you should enter on line 5 of
this worksheet.
item 1 above, then the nonearnings por-
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2015 Ohio IT 1040 / Instructions

Line 8 – Accelerated Depreciation  You were a full-year resident of one of  Dual railroad retirement beneﬁ ts
these states; AND  Railroad disability
Add 5/6 of Internal Revenue Code section  Your only source of income within Ohio
168(k) bonus depreciation allowed under was from wages, salaries, tips or other Line 16 – Interest Income from Ohio
the Internal Revenue Code in effect on Dec. employee compensation. Public Obligations
15, 2010. Also add 5/6 of the excess of the
Internal Revenue Code section 179 depre- If Ohio income tax was withheld on this in- Deduct interest income earned from Ohio
ciation expense allowed under the Internal come and you meet the two conditions set public obligations and Ohio purchase obli-
Revenue Code in effect on Dec. 15, 2010 forth above, you can ﬁ le an Ohio income tax gations if the interest income was included
over the amount of section 179 deprecia- return to get a full refund. Enter the amount in your federal adjusted gross income. You
tion expense that would have been allowed from Ohio IT 1040, line 1 onto line 2b and can also deduct any gains resulting from the
based upon Internal Revenue Code sec- onto Ohio Schedule A, line 13. sale or disposition of Ohio public obligations
tion 179 in effect on Dec. 31, 2002. Re- to the extent that the gain was included in
Exceptions: Nonresidents and part-year your federal adjusted gross income.
place “5/6” with “2/3” for employers who residents must enter -0- on line 13 if either
increased their Ohio income taxes withheld of the following circumstances applies: Deduct income from providing public ser-
by an amount equal to or greater than 10% vices under a contract through an Ohio
over the previous year. Replace “5/6” with 1. You were a part-year resident of Ohio or state project (including highway services)
“6/6” for taxpayers who incur a net operat- you had additional sources of income from if the income was included in your federal
ing loss for federal income tax purposes if Ohio or do not meet the two conditions set adjusted gross income. You can also deduct
the loss was a result of the 168(k) and/or forth above. If so, you must ﬁ le Ohio IT income from a certain transfer agreement or
179 depreciation expenses. No add-back 1040 and claim the nonresident/part-year an enterprise transferred under that agree-
is required for employers who increased resident credit on the Ohio Schedule of ment if the income was included in your
their Ohio income taxes withheld over the Credits; OR federal adjusted gross income. See Ohio
previous year by an amount greater than
or equal to the sum of the 168(k) or 179 2. The reciprocal agreements do not apply. Revised Code section 4313.02.
depreciation expenses. No add-back is re- These agreements do not apply to you if
quired for 168(k) and/or 179 depreciation you own directly or indirectly at least 20% of Line 17 – Individual Development
amounts related to a pass-through entity in a pass-through entity having nexus in Ohio. Accounts
which the taxpayer has less than 5% own- Ohio Revised Code section 5733.40(A)(7) You can deduct matching contributions that
ership. See Ohio Revised Code section reclassifies compensation from such you made to another person's Individual
5747.01(A)(20) as amended by the 129th pass-through entities to a distributive Development Account when the account has
General assembly in HB 365 and our in- share of the income from the pass-through been established by a county department
formation release IT 2002-02 entitled “Ohio entity. You must claim the nonresident/ of human services. For further information,
Bonus Depreciation Adjustments,” which is part-year resident credit on the Ohio contact your local county department of
available on our Web site at tax.ohio.gov. Schedule of Credits. Also, see "How human services.
Should Full-Year Nonresidents and Part-
Line 9 – Federal Interest and Dividends Year Residents Engaged in Business in Line 18 – Federal Interest and
Ohio Apportion Income?" on page 11.
Enter interest or dividends on obligations Dividends
of the United States government that are Line 14 – State or Municipal Income Enter interest and dividend income (included on
exempt from federal taxation but are not Tax Overpayments Ohio IT 1040, line 1) from obligations issued
exempt from state taxation. by the United States government or its pos-
Did you file a 2015 federal 1040A or
sessions/territories that are exempt from Ohio
1040EZ? If "Yes," you do not qualify for this
Line 10 – Miscellaneous Additions tax by federal law. Examples include U.S.
deduction.
For information about miscellaneous federal savings bonds (Series E, EE, H or I), Treasury
tax adjustments, see our Web site at www. If you ﬁ led a federal 1040, then you may notes, bills and bonds, and Sallie Maes.
be eligible for the state or local income
tax.ohio.gov/other/Update.aspx. Examples of interest income that are not
tax refund deduction on Ohio Schedule
deductible:
A, line 14.
Line 12 – Business Income Deduction Interest paid by the IRS on a federal in-
In order to take this deduction, you must Refer to your 2015 federal 1040, line 10 come tax refund.
complete the Ohio IT BUS – Business In- and enter this amount. If line 10 is blank,  Interest income from Fannie Maes or Gin-
come Schedule (available at tax.ohio.gov). you are not entitled to this deduction. nie Maes.
Enter the amount from Ohio IT BUS , line
For a more complete listing, see our
11 on this line. Line 15 – Social Security and Certain
information release IT 1992-01 entitled
Railroad Retirement Beneﬁ ts "Exempt Federal Interest Income,"
Line 13 – Residents of Neighboring
States Deduct the following beneﬁ ts only to the which is available on our Web site at
extent that they are included in your federal tax.ohio.gov.
Because of reciprocity agreements that adjusted gross income:
Ohio has with the border states of Indiana,  Social Security beneﬁ ts Line 19 – Depreciation Expense
Kentucky, West Virginia, Michigan and  Tier I and Tier II railroad retirement ben- Deduct 1/5, 1/2 or 1/6 of the Internal Reve-
Pennsylvania, you do not have to ﬁ le an eﬁ ts nue Code sections 168(k) and 179 depre-
Ohio income tax return if the following two  Supplemental railroad retirement beneﬁ ts ciation adjustments that you added back
conditions apply:
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                                                                                                      2015 Ohio IT 1040 / Instructions

on your previous Ohio income tax returns.        You do not deduct this amount on any        individually or as part of a unit, departs 
The fraction used depends on the fraction        other line on your Ohio tax return for this  from his/her permanent place of duty and 
used when the add-back took place. De-           year or any other year; AND                  then returns following the completion of 
duct 1/5 of amounts that resulted from a         In the year you received the income,        the training, are not included in the deﬁ -
5/6 add-back. Deduct 1/2 of amounts that         the income did not qualify for either the    nition of "stationed." However, periods 
resulted from a 2/3 add-back. Deduct 1/6         resident or nonresident/part-year resident   of active duty outside Ohio for purposes 
of amounts that resulted from a 6/6 add-         credits on your Ohio income tax return.      other than training, or periods of training 
back. You can take this deduction even if                                                     greater than 30 days outside Ohio, as de-
you no longer directly or indirectly own the    For information about miscellaneous fed-      scribed below, qualify a servicemember 
asset.                                          eral tax adjustments, see our Web site at     for this exemption.
                                                tax.ohio.gov.
Note: These deductions cannot be taken                                                        Military pay and allowances for Ohio resi-
to the extent that your sections 168(k) and     Line 22 – Wage Expense                        dent servicemembers who are stationed 
179 depreciation expenses increased a                                                         inside Ohio, and their spouses, will contin-
federal net operating loss carryback or car-    Deduct the amount of employer wage and        ue to be subject to Ohio individual income 
ryforward. If a deduction is not available      salary expenses that you did not deduct for   tax. These amounts will also be subject to 
for this reason, you may carry forward the      federal income tax purposes because you       school district income tax if the service-
amount not deducted for Ohio purposes           instead claimed the federal work opportunity  member was domiciled in a taxing school 
and deduct it during a future year. See Ohio    tax credit.                                   district – even if the servicemember did not 
Revised Code section 5747.01(A)(20) as                                                        reside in the school district at any time dur-
amended by the 129th General Assembly           Line 23 – Miscellaneous Federal               ing the taxable year.
in HB 365 and our information release IT        Deductions
2002-02 entitled “Ohio Bonus Deprecia-                                                        Examples of military pay and allowances 
tion Adjustments,” which is available on our    For information about miscellaneous federal   that do qualify for this deduction include 
Web site at tax.ohio.gov.                       tax adjustments, see our Web site at www.     the following amounts, but only if the tax-
                                                tax.ohio.gov/other/Update.aspx.               payer receives the amounts while he/she is 
Line 20 – Refund or Reimbursement for                                                         stationed outside Ohio:
                                                Line 24 – Military Pay for Ohio 
Itemized Deductions                                                                           Military pay and allowances received 
                                                Residents                                       while a member of the active component 
Deduct refunds or reimbursements of ex-                                                         of the U.S. armed forces and assigned to 
penses you originally deducted on a prior       Ohio Revised Code section 5747.01(A)(24)        a permanent duty station outside Ohio.
year federal income tax return if the following provides that for taxable years beginning     Military pay and allowances received 
conditions are met:                             on and after Jan. 1, 2007 an Ohio resident      while a member of the active compo-
 The refund or reimbursement was includ-       servicemember can deduct active duty mil-       nent of the U.S. Armed Forces, who is 
 ed in your federal adjusted gross income       itary pay and allowances that are included      assigned to a permanent duty station 
 on your 2015 federal 1040, line 21; AND        in federal adjusted gross income if those       inside Ohio, only for periods of duty out-
 The expense for which you were refunded       amounts are received for active duty ser-       side Ohio for purposes other than train-
 or reimbursed was deducted as an item-         vice while the servicemember is stationed       ing, or periods of training greater than 30 
 ized deduction on Schedule A of a prior        outside Ohio. Do not deduct on this line        days outside Ohio.
 year federal income tax return.                any other types of income such as civil-      Military pay and allowances received 
                                                ian wages, interest, dividends and capi-        while a member of the Ohio National 
Example: Sue claimed an itemized deduc-         tal gains.                                      Guard or the reserve components of the 
tion of $500 for medical expenses on her                                                        U.S. Armed Forces in an active duty sta-
2013 federal income tax return. In 2015 she     Note: The Nov. 11, 2009, amendment to the 
received a medical expense reimbursement        Servicemembers Civil Relief Act of 2003 de-     tus outside Ohio, or for periods of train-
for $200 from her insurance company, and        scribed on line 25 on page 22 does not apply    ing greater than 30 days outside Ohio.
                                                                                              
she reported the $200 on her 2015 federal       to Ohio-domiciled spouses of servicemem-        Military pay and allowances received 
income tax return, line 21. Sue is entitled     bers who reside with their spouses outside      while a member of a unit of the Ohio Na-
to deduct the $200 reimbursement on Ohio        the state. These spouses are presumed to        tional Guard or the reserve components 
Schedule A, line 20.                            retain their Ohio domicile.                     of the U.S. Armed Forces under federal 
                                                                                                mobilization orders under which the unit 
                                                The term "stationed" refers to an Ohio          mobilizes for training at a non-Ohio loca-
Line 21 – Repayment of Income                                                                   tion followed by an operational deploy-
                                                resident servicemember's permanent duty 
Reported                                        station. For purposes of this exemption,        ment to any non-Ohio location.
Enter on this line any amount of income         "permanent duty station" has the same         Military pay and allowances received by 
that you paid back in a subsequent year         meaning as speciﬁ ed in Ohio Revised            cadets at the U.S. service academies, 
if that amount meets the following three        Code 5103.20, Article II, Subparagraph          speciﬁ cally the Military Academy, the Air 
requirements:                                   (U), that is, it means the military installa-   Force Academy, the Coast Guard Acad-
 For federal income tax purposes you           tion where an active duty servicemember         emy and by midshipmen at the Naval 
 claimed either (i) an itemized deduction on    – or, concerning this exemption, an Ohio        Academy. Cadets and midshipmen are 
 Schedule A of your 2015 federal income         resident servicemember in the Ohio Na-          serving on active duty under the provi-
 tax return for the amount repaid OR (ii)       tional Guard or military reserve forces – is    sions of 38 United States Code section 
 a tax credit on your 2015 federal income       currently assigned and is physically lo-        101(21) and are eligible for this deduc-
 tax return based upon the amount repaid;       cated under competent orders that do not        tion for the pay they receive while sta-
 AND                                            specify the duty as temporary. Periods of       tioned at these facilities to the extent that 
                                                training in which a servicemember, either       this pay is included in federal adjusted 
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 2015 Ohio IT 1040 / Instructions

gross income (Ohio IT 1040, line 1).           Taxpayers who served in the military and          (federal adjusted gross income). If not in-
However, this deduction is not available       receive a federal civil service retirement pen-   cluded in federal adjusted gross income, 
for pay received for service in the Re-        sion are also eligible for a limited deduction    then you cannot enter on Ohio Schedule 
serve Ofﬁ cer Training Corps.                  if any portion of their federal retirement pay    A, line 27, those military injury relief fund 
                                               is based on credit for their military service.    amounts you received on account of physi-
Examples of military pay and allowances        These retirees can deduct only the amount         cal injuries or psychological injuries, such 
that do not qualify for this deduction are     of their federal retirement pay that is attribut- as post-traumatic stress disorder, if those 
explained in our information release IT        able to their military service.                   injuries are a direct result of military action 
2008-02 entitled "Military Taxpayer Guide to                                                     in Operation Iraqi Freedom or Operation 
Taxable Income and Deductions," which is       If you are eligible for this limited deduction,   Enduring Freedom. But you must include 
available on our Web site at tax.ohio.gov.     refer to your federal civil service retirement    on Ohio IT 1040, line 1 and Ohio Schedule 
                                               beneﬁ t handbook to determine the number          A, line 27 any other military injury relief fund 
Line 25 – Income Earned By Military            of years of your military service. Divide the     amounts you received.
Nonresidents                                   number of years of military service by the 
                                               total number of years of combined military        Line 28 – Ohio National Guard 
The Servicemembers Civil Relief Act of         service and civilian employment with the U.S. 
2003, as amended in 2009, is a federal         government. Take this fraction and multiply       Reimbursements and Beneﬁ ts
law that provides that a state cannot con-     it by the amount of your federal civil service    Deduct on line 28 the following amounts, but 
sider a servicemember or his/her spouse        pension you have included on line 1 of this       only if (i) these amounts are in your federal 
to be a resident or a nonresident simply       return. The resulting number is the amount of     adjusted gross income (Ohio IT 1040, line 1) 
because he/she is present in the state –       your federal civil service pension that you can   and (ii) you have not already deducted these 
or absent from the state – due to military     deduct on Ohio Schedule A, line 26.               amounts elsewhere on Ohio Schedule A:
orders of the servicemember. Additionally,                                                        Receipt of Ohio Adjutant General-                   
the 2009 amendment to the act provides         Example: Included on line 1 of Ohio IT 1040        authorized Ohio National Guard re-
that the wage and salary income of the         is $60,000, which the taxpayer received as         imbursement for group life insurance 
nonresident spouse of a servicemember          a federal civil service pension. The taxpayer      premiums paid; AND
is exempt from the income tax of the state     has 15 years of military service and 45 years       Receipt of Ohio Adjutant General-            
in which the servicemember and spouse          of combined military service and civilian          authorized payment of death benefits 
are stationed and living, provided that the    employment with the U.S. government. The           received as a beneﬁ ciary of an active duty 
servicemember and spouse are residents         fraction is 15/45 = 1/3. The taxpayer can          member of the Ohio National Guard who 
of the same state. This provision does not     deduct $20,000 on line 26: 1/3 X $60,000.          died while performing active duty.
apply to taxable years prior to 2009. Military 
payroll authorities will generally withhold    If you do not have your federal civil service     Line 29 – Tuition Investments in Ohio 
income tax for the state of legal residence    retirement handbook, contact the U.S. Ofﬁ ce      CollegeAdvantage Savings Plan
shown on the servicemember's federal DD        of Personnel Management (OPM) at 1-888-
2058. A servicemember who had state in-        767-6738 or TDD 1-800-878-5707. You can           Contribution Deduction. You may deduct 
come tax withheld in error should have the     also e-mail OPM at retire@opm.gov or              purchases of tuition units and contributions 
military payroll authorities correct the state use its Web site at www.opm.gov/retire to         to the Ohio Tuition Trust Authority's 
of legal residence shown on his/her federal    request the booklet. It's important that you      CollegeAdvantage 529 Savings Plan, up 
DD 2058. A servicemember's nonresident         specify that you want a replacement booklet       to $2,000 per beneﬁ ciary per year if these 
spouse who had Ohio income tax with-           (there are other types). An OPM customer          amounts do not qualify as a deduction 
held and who claims exemption under the        service representative will tell you how much     on page 1 of federal 1040. Qualifying 
2009 amendment to the Servicemembers           military and total service time you have in       purchases exceeding the $2,000 limitation 
Civil Relief Act of 2003 should ﬁ le an Ohio   your retirement calculation and can mail          may be deducted on future years' returns, 
income tax return claiming a refund. Free      you a screen print or short form letter with      subject to the annual $2,000-per-beneﬁ ciary 
electronic ﬁ ling of Ohio income tax forms     the information.                                  limitation. Married taxpayers may deduct 
is available at tax.ohio.gov through our       The military retirement income also applies       up to a maximum of $2,000 per beneﬁ ciary 
Income Tax Online Services.                    to such amounts received by the surviving         whether their ﬁ ling status is married ﬁ ling 
                                               spouse or the former spouse of each military      jointly or married filing separately.For 
Line 26 – Uniformed Services                   retiree who is receiving payments under the       information on contribution carryovers, see 
Retirement Income                              Survivor Beneﬁ t Plan.                            page 19, line 3.
Uniformed Services Retirement Income.                                                            Adjustment for Earnings on Certain Dis-
                                               We may later ask you for a copy of the 
Taxpayers who retired from the uniformed                                                         tributions. The earnings portion of distribu-
                                               divorce agreement and federal 1099-R 
services can deduct their military retire-                                                       tions from Internal Revenue Code section 
                                               as verification for the deduction. Note: 
ment income to the extent that income                                                            529 programs can generally be excluded 
                                               Child support receipts, regardless of the 
is not otherwise deducted or excluded in                                                         from federal adjusted gross income if the 
                                               source, are not included in federal adjusted 
computing federal or Ohio adjusted gross                                                         distribution is used solely to fund qualiﬁ ed 
                                               gross income, so you cannot deduct these 
income. "Uniformed services" includes the                                                        higher-education expenses. If the earnings 
                                               amounts.
active or reserve components of the U.S.                                                         portion of a 2015 distribution from Ohio's 
Army, Navy, Air Force, Marine Corps, Coast     Line 27 – Military Injury Relief Fund             CollegeAdvantage program is excluded 
Guard and National Guard, and the commis-                                                        from federal adjusted gross income (Ohio 
sioned corps of both the National Ocean and    Military Injury Relief Fund. Enter on             IT 1040, line 1), then no further adjustment 
Atmospheric Administration and the Public      this line military injury relief fund amounts     is allowed on line 29.
Health Service.                                that you reported on Ohio IT 1040, line 1 

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2015 Ohio IT 1040 / Instructions

For federal income tax purposes, how- makes you unable to work for pay in jobs  Unsubsidized medical care insurance
ever, there are certain situations where, for which you are qualiﬁ ed by training and premiums for dental, vision and health;
due to the coordination of beneﬁ ts from experience.  Unsubsidized long-term care insurance
an Internal Revenue Code 529 program  Survivorship beneﬁ ts paid from a qualiﬁ ed premiums; AND
with other federal tax beneﬁ ts for higher- survivorship plan as the result of the death  Accident and health insurance premiums
education expenses (such as the federal of a covered employee. paid for qualifying dependent relatives.
American Opportunity Tax Credit), the
earnings on a distribution from the Col- You may not deduct the following: Line 1
legeAdvantage program that are actually  Payments that otherwise qualify as retire- Select on line 1 of the worksheet on page
used to pay qualiﬁ ed higher-education ment or pension beneﬁ ts. Upon reaching 24 your eligibility status to participate in any
expenses cannot be excluded from fed- your plan's minimum retirement age, the subsidized health plan/Medicare.
eral adjusted gross income. If any portion disability beneﬁ ts received under that plan
A subsidized health plan is a plan for
of the earnings reported to you on your become retirement or pension beneﬁ ts
which your current or former employer or
2015 federal 1099-Q from the CollegeAd- and are no longer deductible as disability
your spouse's current or former employer
vantage program is used to pay quali- or survivorship. If you are uncertain of
pays for any part of the plan's costs and
ﬁ ed higher-education expenses, and if the minimum retirement age under your
reimburses you or your spouse for any
because of certain federal tax limitations plan, contact your plan administrator for
portion of the plan's cost. Most people
such earnings are not excluded from your this information.
who receive wage or salary income from
federal adjusted gross income, you can  Temporary wage-continuation plans.
an employer participate in one or more
exclude such portion by adding it to the  Payments for temporary illnesses or inju-
subsidized plans; such plans are not
total included on line 29. ries (for example, sick pay provided by an
employer or third party). unsubsidized health plans. If you are
Adjustment for Distributions at a Loss.  Pension payments that another individual participating in a subsidized health plan,
If a distribution reported to you on 2015 was receiving but he/she died and you are pre-tax premiums may be reﬂ ected on your
federal 1099-Q reﬂ ects a loss (the earnings now receiving these payments (pension pay stub or W-2, box 12. If you are unsure,
in box 2 is negative), you can add this loss continuation beneﬁ ts). These amounts are check with your employer. If you were not
to your total on line 29 as a positive number not deductible survivorship beneﬁ ts. eligible to participate in a subsidized plan
if this loss is not deducted in computing for any part of the year, check box B on
federal adjusted gross income (Ohio IT See Ohio Administrative Code (Ohio Rule) line 1. Otherwise, check box A or C. See
1040, line 1). 5703-7-08 on our Web site at tax.ohio.gov. Note 1 on the worksheet.
For more information, call 1-800-AFFORD- Line 32 – Unreimbursed Long-Term Care Line 2
IT (1-800-233-6734) or visit the tuition trust Insurance Premiums, Unsubsidized Enter on line 2 of the worksheet the costs
Web site at www.collegeadvantage.com. Health Care Insurance Premiums and for qualifying medical care expenses. Some
examples of qualifying expenses include
Excess Health Care Expenses unreimbursed costs for the following:
Line 30 – Portion of Certain College
 Prescription medicine or insulin;
Grants Used To Pay Room and Board There are several deductions for unreim-

bursed medical expenses: Hospital costs and nursing care;
Deduct the federally taxable portion of a  Excess medical care expenses and sub-  Medical, dental and vision examinations
federal Pell Grant and/or Ohio College sidized medical care insurance premiums and treatment by a certiﬁ ed health profes-
Opportunity Grant used to pay room and for dental, vision and health; sional;
board.
You qualify for this deduction if you, your
spouse or your dependent was a student Portion of Certain College Grants Used To Pay
enrolled in a post-secondary educational Room and Board for Ohio Schedule A, Line 30
institution, used a portion of a Pell Grant
and/or an Ohio College Opportunity Grant 1. Enter the amount of Pell Grant(s) and/or Ohio College Opportunity
to pay room and board expenses, and this Grant(s) that you received in 2015. This is reported on a letter re-
portion was included in your federal ad- ceived from your educational institution..............................................1.
justed gross income. The room and board,
2. Enter the portion of line 1 used to pay qualiﬁ ed education expenses,
including meal plans, must have been fur-
including tuition and fees, course-related expenses such as books,
nished at the facilities of the educational in-
supplies, equipment and any special fees required for a course ........2.
stitution for which the grant was awarded.
See the worksheet at right. 3. Enter here line 1 minus line 2. If -0-, you are not eligible for the Pell
Grant and/or Ohio College Opportunity Grant deduction. If greater
Line 31 – Disability and Survivorship than -0-, go to line 4............................................................................3.
Beneﬁ ts
4. Enter here the portion of line 3 that you reported as a taxable
You may deduct the following: amount on federal 1040, line 7; federal 1040EZ, line 1; or federal
 Beneﬁ ts from an employee's disability 1040A, line 7. If -0-, you are not eligible for the Pell Grant and/or
plan paid as the result of a permanent Ohio College Opportunity Grant deduction. If greater than -0-, go
physical or mental disability. Note: The to line 5 ...............................................................................................4.
disability must be (or presumed to be) 5. Enter here the portion of line 4 applied to room and board expenses
permanent. "Disability" means a perma- only. Also enter this amount on Ohio Schedule A, line 30..................5.
nent physical or mental impairment that
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2015 Ohio IT 1040 / Instructions

 Eyeglasses, hearing aids, braces, crutch- the worksheet the costs for unsubsidized tax) each month to pay for her portion
es and wheelchairs; AND medical care insurance premiums you paid of her health care insurance premium
 Subsidized premiums for medical care for dental, vision and health insurance for costs. Her employer contributes $450
insurance, to include Medicare premiums you, your spouse and dependents. If you or each month toward the health care insur-
and supplemental Medicare insurance. your spouse were eligible to participate in ance premium costs that total $500 each
a subsidized plan for part of the year, enter month. This is a subsidized plan, so Sue
Refer to IRS publication 502 for allowable on this line the unsubsidized premiums for is not participating in an unsubsidized
items and expenses. the portion of the year during which you or health care insurance plan. Sue cannot
use her $50 monthly payment on line 2a
Example 1: Sue has a health care insurance your spouse were eligible to participate in a of the worksheet, but she can include this
plan through her employer. The health care Medicare and/or a subsidized health insur- amount on line 2.
insurance premium for this coverage is $265 ance plan.
every two weeks, of which $100 is deducted Note: You must reduce the unsubsidized Example 2: Sue is retired and qualiﬁ es for
from Sue’s post-tax pay and $165 is paid by medical care insurance premium amount Medicare for the entire year. She pays $50
her employer. The taxpayer can include on you enter on line 2a of the worksheet by the each month for unsubsidized supplemental
line 2 of the worksheet the $100 insurance amount of the self-employed health insur- health insurance and $20 each month for
premiums that she paid. ance deduction that you claimed on federal Medicare B premiums. Sue can include her
$50 monthly premium payments on line
Line 2a – Unsubsidized Medical Care 1040, line 29. 2a of the worksheet as she is eligible for a
Insurance Premiums Example 1: Sue has a health care insur- subsidized plan through Medicare; Also, on
If you were eligible to participate in a sub- ance plan through her employer. She has line 2 she can include the $20 Medicare B
sidized health care plan, enter on line 2a of $50 deducted from her paycheck (post- premium payments amounts.

Unreimbursed Health Care Expenses Worksheet for Ohio Schedule A, Line 32
Do not include on this worksheet any amounts excluded from federal adjusted gross income
under a cafeteria plan (see Internal Revenue Code 125) or under any ﬂ exible spending account.
1. Were you eligible to participate in any subsidized health insurance plan / Medicare for (check one of the following):
A. The entire year;
B. None of the year; OR
C. Part of the year (see Note 1, below)
2. Enter the medical care expenses you paid and any subsidized medical insurance premiums you
paid for dental, vision and health insurance. Ohio Revised Code (R.C.) 5747.01(A)(11)(b) ....................2.
2a. Enter the amount you paid for unsubsidized medical care insurance premiums for dental, vision and
health insurance. R.C. 5747.01(A)(11)(b)
If you checked A on line 1, enter your unsubsidized premiums on this line.
If you checked B on line 1, enter -0-.
If you checked C on line 1, enter your unsubsidized premiums for the part of the year in which you
were eligible to participate in a subsidized health insurance plan or Medicare. .................................2a.
3. Add lines 2 and 2a.....................................................................................................................................3.
4. Enter your federal adjusted gross income (from Ohio IT 1040, line 1). If less than -0-, enter -0- ..............4.
5. Multiply line 4 times the statutory factor of 7.5%.......................................................................................5.
6. Line 3 minus line 5. If less than -0-, enter -0-............................................................................................6.
7. Enter the amount for unsubsidized premiums you paid for long-term care insurance (see Note 2,
below). R.C. 5747.01(A)(11)(a) ................................................................................................................7.
8. Enter the amount you paid for unsubsidized medical care insurance premiums, including those for
dental, vision and health insurance. R.C. 5747.01(A)(11)(a)
If you checked A on line 1, enter -0-.
If you checked B on line 1, enter your unsubsidized premiums on this line
If you checked C on line 1, enter this amount for the part of the year that you were not eligible to
participate in a subsidized health insurance plan or Medicare.............................................................8.
9. Enter the amount paid by your employer and included in your federal adjusted gross income solely
because it relates to an "accident and health plan" for qualifying relatives and any amounts included in
your federal adjusted gross income that were paid through an employer-subsidized accident and health
plan to reimburse you for medical care expenses for qualifying relatives (see instructions on page 25,
line 9). R.C. 5747.01(A)(11)(c) ....................................................................................................................9.
10. Add lines 6, 7, 8 and 9. Enter the total on Ohio Schedule A, line 32.......................................................10.
Note 1: If you or your spouse were eligible to participate in a subsidized plan for part of the year, check C on line 1 above and enter on line 2a these unsubsidized premiums
for the portion of the year during which you or your spouse were eligible to participate in a Medicare and/or a subsidized health insurance plan. Enter on line 8 any portion
of the unsubsidized premiums paid for dental, vision and health insurance for the portion of the year during which you or your spouse were not eligible to participate in a
Medicare and/or a subsidized health insurance plan (see Example 3 on page 25).
Note 2: Do not enter any amounts on line 7 that are included on lines 2, 2a, 8 or 9.
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2015 Ohio IT 1040 / Instructions

Note: If you are eligible for Medicare cover- insurance plan offered by their employer and coverage for her employees. Her daughter
age, you can use line 2a of the worksheet who are not eligible for Medicare or Medic- works with her and is paid an annual salary
to report any unsubsidized medical care aid. A subsidized health insurance plan is a of $25,000, lives in her own home and is self-
insurance premiums paid while you were plan where your employer, your spouse's supporting. Sue cannot include the $10,000
eligible for Medicare coverage. employer, a retirement plan or Medicare on line 9 of the worksheet because she
pays any portion of the total premium for took the deduction on line 29 of the federal
Example 3: From Jan. 1 through June health insurance coverage. The deduction return for health insurance premiums paid
30, Sue paid unsubsidized medical care is not available to self-employed taxpay- by self-employed individuals. For additional
insurance premiums. Sue became eligible ers because such taxpayers deduct all of information, visit the Ohio Department of In-
for Medicare on July 1. On that same their family accident and health insurance surance's Web site at insurance.ohio.gov.
day, she begins to pay Medicare Part premiums on federal 1040 before arriving
B premiums and $50 of supplemental at federal adjusted gross income. Example 2: Sue’s employer offers a health
medical care insurance premiums each insurance plan that offers coverage for
month. Sue can claim her unsubsidized If you answer "Yes" to either question children up to the age of 29. Sue enrolls
medical care insurance premiums paid below, you are not eligible to take these in coverage to cover her 28-year-old son.
Jan. 1 through June 30 on line 8. Sue deductions: Sue’s son earns $25,000 per year, lives on
can also claim her supplemental medical his own and pays for his own support. Sue’s
care premiums paid from July 1 through 1. Did you claim the self-employed health son is not eligible for any subsidized health
Dec. 31 on line 2a of the worksheet and insurance deduction on federal 1040, line plan through his employer, nor is he eligible
her Medicare Part B premiums on line 2. 29?  Yes  No for Medicare or Medicaid. Sue’s employer
2. During the year, was your qualifying pays $5,000 in health insurance premiums
Line 7 – Unreimbursed Long-Term Care relative eligible for medical care coverage on behalf of her son. Under federal law,
Insurance Premiums through Medicare or Medicaid?  Yes  No Sue’s son is not a dependent because he
Enter on line 7 of the worksheet the amounts fails to meet the income and support test of
paid during 2015 for unreimbursed long- For line 9 of the worksheet only, the deﬁ ni- a qualifying relative. Thus, the $5,000 paid
term care insurance premiums for you, your tion of ”qualifying relative” is expanded to on behalf of Sue’s son is imputed as income
spouse and your dependents that covers include those who would be a qualifying and included in her federal adjusted gross
nursing home care, home care or adult relative under the Internal Revenue Code income. However, in Ohio, Sue can deduct
day care. deﬁ nition, without regard to the gross in- the $5,000 from gross income on line 9 of
come test or the support test. For purposes the worksheet because her son meets the
Line 8 – Unsubsidized Medical Care of this deduction only, a "qualifying relative" deﬁ nition of a qualifying relative and thus
Insurance Premiums is a citizen or national of the United States qualiﬁ es for this deduction.
If you were not eligible to participate in a or a resident of the United States, Mexico or
subsidized health care plan, enter on line 8 Canada that also bears one of the following Line 33 – Medical Savings Account
of the worksheet the costs for unsubsidized relationships to the taxpayer:
medical care insurance premiums you paid A child or a descendent of a child. You may be able to deduct the amount of
for dental, vision and health insurance for A brother, sister, stepbrother or stepsister. funds you deposited into a medical savings
you, your spouse and dependents. If you The father or mother, or an ancestor of account. If ﬁ ling a joint return, your spouse
selected C for line 1, refer to Example 3. either. may also be able to deduct his/her funds
A stepfather or stepmother. deposited into his/her medical savings ac-
Line 9 – Accident and Health A son or daughter of a brother or sister of count. For 2015 the maximum amount of
Insurance Plan and Medical Expense the taxpayer. deposited funds you may be able to deduct
Reimbursement for Qualifying A brother or sister of the father or mother is $4,636. If ﬁ ling a joint return, each spouse
Relatives of the taxpayer. may deduct up to $4,636 of funds depos-
You may be able to take a deduction for A son-in-law, daughter-in-law, father- ited into his/her account for a maximum
contributions made by your employer for in-law, mother-in-law, brother-in-law or joint deduction of $9,272. Any investment
accident and health insurance for "qualify- sister-in-law. income or interest earned on the funds
ing relatives.” You are permitted to deduct An individual (other than an individual deposited into a medical savings account is
income included in your federal adjusted who at any time during the taxable year also deductible if the income or interest is
gross income on the basis of an employer- was the spouse of the taxpayer) who, for included in your federal adjusted gross
paid plan covering a “qualifying relative.” the taxable year of the taxpayer, has the income (Ohio IT 1040, line 1). Note: You
See the deﬁ nition at right of a qualifying same principal place of abode as the tax- must reduce the amount of this deduction
relative for this deduction. payer and is a member of the taxpayer’s by any amount that you claimed on your
You are also permitted to deduct amounts household. federal 1040, line 25.
received as an employee through an acci- Below are a few examples of a taxpayer who To determine if you are eligible for this
dent and health insurance plan that are paid, can or cannot take this deduction: deduction, complete the medical savings
directly or indirectly, to you to reimburse you account worksheet on page 19. For further
for expenses incurred for the medical care Example 1: Sue, who is a self-employed information, see "What Is a Medical Savings
of the same qualifying relatives. See the independent contractor, purchases an ac- Account and What Are the Qualiﬁ cations?"
deﬁ nition below of a qualifying relative for cident and health insurance plan for herself, on page 11.
this deduction. her husband and her 25-year-old daughter.
Sue is a sole proprietor and earns a net proﬁ t Example: Bob and Sue file a joint tax
This deduction is only available for “quali- of $100,000. She pays accident and health return. Bob contributed $2,000 to his medi-
fying relatives” who are not eligible to insurance premiums of $10,000 a year. The cal savings account while Sue contributed
participate in any subsidized medical care company does not offer health insurance $5,000 to hers. Bob's account earned $120

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2015 Ohio IT 1040 / Instructions

in interest and Sue's earned $300, which during the taxable year. If your ﬁ ling status in any subsequent year. If your ﬁ ling status
were included in their federal adjusted is married ﬁ ling jointly, each of you can de- is married ﬁ ling jointly and if you and your
gross income. These amounts are not duct on this line up to $10,000 of qualiﬁ ed spouse both claim the deduction for this year,
deductible in arriving at federal adjusted organ donation expenses you each incurred both you and your spouse cannot claim this
income. They are entitled to a medical sav- during the taxable year. "Qualiﬁ ed organ deduction in any subsequent year. However,
ings account deduction of $7,056 ($2,000 donation expenses" means unreimbursed if your ﬁ ling status is married ﬁ ling jointly but
for Bob's contribution, $4,636 for Sue's travel and lodging expenses that you incur only one spouse claims this deduction for this
contribution and the combined interest in connection with your donation, to another year, the other spouse can claim the deduc-
income of $420). human being, of your human liver, pan- tion in a subsequent year, regardless of your
creas, kidney, intestine, lung or any portion spouse's ﬁ ling status in that subsequent year.
Line 34 – Qualiﬁ ed Organ Donor of your human bone marrow.
Expenses
You can claim this deduction only once for
Deduct on this line up to $10,000 of quali- all taxable years. If you claim the deduction
ﬁ ed organ donation expenses you incurred for this year, you cannot claim this deduction

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2015 Ohio IT 1040 / Instructions

Schedule of Credits
Ohio Schedule of Credits
Read the line instructions on pages 27-33 if you claim
any credits on Ohio IT 1040, line 9 and/or line 16.

Line 2 – Retirement Income Credit Example: Bob and Sue are retired and ﬁ le If you take or have previously taken
a joint return. Bob has $5,000 in qualifying the lump sum distribution credit, you
To qualify for the Ohio retirement income retirement income included in adjusted cannot take the $50 senior citizen credit
credit, you must meet all of the following: gross income on Ohio IT 1040, line 3. Sue on this year's return or any future year's
 Your adjusted gross income less exemp- has $2,000 in qualifying retirement income return.
tions (Ohio IT 1040, line 5) is less than included in Ohio adjusted gross income
$100,000; AND on line 3. The total of the two qualifying Line 5 – Lump Sum Distribution Credit
 You received retirement benefits, an- retirement incomes is $7,000. The table at
nuities or distributions that were made left shows a credit of $130 for retirement To be eligible for this credit, your adjusted
from a pension, retirement or proﬁ t-sharing income of more than $5,000, but not more gross income less exemptions (Ohio IT
plan; AND than $8,000. They are entitled to claim on 1040, line 5) must be less than $100,000.
 You received this income because you Ohio Schedule of Credits, line 2 an Ohio This credit is available only to individuals
have retired; AND retirement income credit of $130. 65 or older before Jan. 1, 2016. If you
 This income is included in your adjusted received a lump sum distribution from
gross income on Ohio IT 1040, line 3. Line 3 – Lump Sum Retirement Credit a pension, retirement or profit-sharing
Note: Uniformed services retirement plan, whether on account of retirement
income required to be shown on Ohio To be eligible for this credit, your adjusted or separation from employment, and if
Schedule A, line 26 and Social Security gross income less exemptions (Ohio IT you are 65 or older, you may be able to
and certain railroad retirement beneﬁ ts 1040, line 5) must be less than $100,000. take advantage of a special tax treatment
required to be shown on Ohio Schedule Lump sum distributions that you received that uses the $50 senior citizen tax credit
A, line 15 do not qualify for this credit. on account of retirement from a qualiﬁ ed multiplied by your expected remaining
retirement plan may qualify for the lump sum life years.
The Amount of the Credit is as Follows: retirement credit. A lump sum distribution is
one where you receive your entire balance If the answers to questions 1 through 6
Amount of qualifying Line 2 from a qualiﬁ ed pension, retirement or proﬁ t- below are all "Yes," you can claim the
retirement income retirement sharing plan during one taxable year. lump sum distribution credit. If you an-
during the taxable income credit swer "No" to any of the questions, you
year: for taxable year: If you take this credit, you cannot take the do not qualify for this credit.
$500 or less................................... $ 0 retirement income credit on this year's
return or on any future year return to 1. Were you 65 or older before Jan. 1, 2016?
More than $500, but which this taxpayer is a party. For more
2. Was the lump sum distributed from a
not more than $1,500 .................... $ 25 information on lump sum distribution and
qualiﬁ ed employee beneﬁ t plan (pension,
More than $1,500, but lump sum retirement credits, see Ohio LS
profit-sharing, stock bonus, Keogh,
not more than $3,000 .................... $ 50 WKS, page 1, which is available on our Web
Internal Revenue Code 401(k), STRS,
More than $3,000, but site at tax.ohio.gov.
PERS, SERS, etc.)?
not more than $5,000 .................... $ 80
Note 1: Retirement buy-out amounts,
3. Was the distribution made from all of the
More than $5,000, but attrition buy-out amounts and other similar
employer's qualiﬁ ed plans of one kind in
not more than $8,000 .................... $130 amounts reported on federal W-2 do not
which the employee had funds?
More than $8,000 .......................... $200 qualify for this credit.
4. Was the distribution for the full amount
Note 2: Distributions from university
credited to the employee?
The Maximum Credit Per Return is $200. retirement plans and from government-
If you are ﬁ ling a joint return, combine the total sponsored deferred compensation plans 5. Was the distribution paid within a single
qualifying retirement income for both spouses do not qualify for this credit because these taxable year?
to determine the credit from the table above. plans are not described in Internal Revenue
If the taxpayer has previously taken a Code section 401(a). 6. Was the distribution made because the
lump sum retirement income credit, they employee died, quit, retired, or was laid
cannot take the retirement income credit Line 4 – Senior Citizen Credit off or ﬁ red?
on this year's return or any future year's To be eligible for this credit, your adjusted If you take this credit, you cannot take the
return to which this taxpayer is a party. gross income less exemptions (Ohio IT $50 senior citizen's credit on this year's
Note: Retirement buy-out amounts, attrition 1040, line 5) must be less than $100,000. return or on any future year return to
buy-out amounts and other similar amounts You can claim a $50 credit if you were 65 which this taxpayer is a party. For more
reported on federal form W-2 qualify for this or older before Jan. 1, 2016. If you are ﬁ ling information, see Ohio LS WKS, page 2,
credit only if the amounts are paid under a a joint return, only one credit of $50 is which is available on our Web site at tax.
retirement plan. allowed even if you and your spouse are ohio.gov.
both 65 or older.
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2015 Ohio IT 1040 / Instructions

Note 1: Retirement buy-out amounts, Line 6 – Child Care and Dependent Note: If Ohio IT 1040, line 3 is $40,000 or
attrition buy-out amounts and other similar more, you are not entitled to this credit.
amounts reported on federal W-2 do not Care Credit
qualify for this credit. If your adjusted gross income (Ohio IT Line 8 – Displaced Worker Training
Note 2: Distributions from university 1040, line 3) is less than $40,000 and if you Credit
retirement plans and from government- made payments that qualiﬁ ed for the feder- Ohio law provides a $500 maximum credit
sponsored deferred compensation plans al child care and/or dependent care credit, per taxpayer for amounts you pay for quali-
do not qualify for this credit because these you are entitled to this credit. Complete the ﬁ ed displaced worker training during the
plans are not described in Internal Revenue worksheet below to calculate the amount of 12-month period after you lose your job.
Code section 401(a). credit that you may claim. Qualiﬁ ed displaced worker training is job
training or education that improves your
Child Care and Dependent Care Worksheet for ability to perform a new job after you have
Ohio Schedule of Credits, Line 6 lost your previous job. Displaced worker
training includes apprenticeships, intern-
1. Enter the amount from federal 2441, line 9, Child and Dependent ships and educational classes. Complete
Care Expenses.................................................................................1. the worksheet below.

2. If your Ohio IT 1040, line 3 is less than $20,000, enter 100% on this It does not include amounts paid for com-
line. If your Ohio IT 1040, line 3 is equal to or greater than $20,000, puter purchases or upgrades, professional
but less than $40,000, enter 25% on this line. All others enter -0- on
this line..............................................................................................2. X % organizational fees, meals, mileage, trans-
portation or outplacement ﬁ rms that help
3. Multiply line 1 of this worksheet by the rate shown on line 2. Enter this you to develop skills to ﬁ nd a new job – for
amount here and on Ohio Schedule of Credits, line 6............................3. example, career planning, proﬁ le analysis,
skills assessment, resume writing, market-

Displaced Worker Training Credit Worksheet for Ohio Schedule of Credits, Line 8
Such training qualiﬁ es for this credit only if you can check "Yes" for questions 1, 2 and 3 below. Your spouse can also claim the
credit on this return if (i) your spouse can also answer "Yes" to all of the questions and (ii) you ﬁ le a joint return with your spouse.
1. Did you lose your job because the place where you worked either permanently closed or moved, or because Yes No
your employer abolished your job or shift? Note: Abolishment of job or shift does not include layoffs resulting
from seasonal employment, temporary plant closings for retooling, etc. ........................................................
Date of separation
2. During the 12-month period beginning when you lost your job, did you pay for any displaced worker training? ...
3. While you were receiving displaced worker training, were you either unemployed or working no more than
20 hours per week? .........................................................................................................................................
If you and/or your spouse checked "Yes" to all of the questions above, complete the worksheet below:
1. Enter the amount of displaced worker training expenses you paid during 2014 and 2015 for displaced worker
training during the 12-month period beginning when you lost your job. Do not include any amount that was
reimbursed to you or grants/vouchers for which you did not repay ................................................................. 1.
2.
2. Enter one-half of the amount on line 1 ............................................................................................................

3. Enter the smaller of $500 or the amount on line 2 .......................................................................................... 3.
4. Enter the amount of displaced worker training credit, if any, that you claimed on last year's Ohio IT 1040,
Schedule B, line 57 ......................................................................................................................................... 4.
5. Subtract line 4 from line 3 (but not less than -0-). If your ﬁ ling status is single, qualifying widow(er),
married ﬁ ling separately or head of household, stop here. Line 5 is your displaced worker training
credit. Enter this amount on Ohio Schedule of Credits, line 8 ................................................................. 5.
If your ﬁ ling status is married ﬁ ling jointly and your spouse also answered "Yes" to the three questions
at the top of this worksheet, complete the remainder of this worksheet.
6. Enter the amount of displaced worker training expenses your spouse paid during 2014 and 2015 for dis-
placed worker training during the 12-month period beginning when he/she lost his/her job. Do not include
any amount that was reimbursed to him/her ................................................................................................... 6.

7. Enter one-half of the amount on line 6 ............................................................................................................ 7.
8. Enter the smaller of $500 or the amount on line 7 .......................................................................................... 8.
9. Enter the amount of displaced worker training credit, if any, that your spouse claimed on last year's Ohio IT
1040, Schedule B, line 57 ................................................................................................................................ 9.
10. Subtract line 9 from line 8 (but not less than -0-) ............................................................................................ 10.
11. Add lines 5 and 10 and enter the amount here and on Ohio Schedule of Credits, line 8 ............................... 11.

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                                                                                                             2015 Ohio IT 1040 / Instructions

ing action plan, etc. – that are paid in one's    Example 1: Bob and Sue ﬁ le a joint return.        However, if the taxpayer's Ohio income 
endeavor to ﬁ nd a new job. These training        Sue earned $200,000 from her current em-           tax base (Ohio adjusted gross income less 
classes are not to improve the skills that        ployment. Bob's only source of income is           exemptions) exceeds $20,000 on either an 
one would use in performing the functions         $500 from his state and municipal income           individual or joint tax return, then the credit is 
or tasks associated with a new job.               tax refunds included in federal adjusted           limited to 50% of the tax otherwise due after 
                                                  gross income. This $500 is deducted on             deducting all other credits that precede the 
Line 9 – Ohio Political Contributions             Ohio Schedule A, line 14 and is not includ-        credit except for the joint ﬁ ling credit. See 
Credit                                            ed in Bob and Sue's Ohio adjusted gross            the worksheet on page 30. 
                                                  income. Therefore, they do not qualify for 
You can claim a credit against your tax for       Ohio's joint ﬁ ling credit. However, if Bob        Line 15 – Ohio Adoption Credit
monetary contributions you made during the        had another source of qualifying income 
year to the campaign committee of candi-          of $500 or more not deducted on Ohio               You can claim a credit against your tax if 
dates for any of the following Ohio ofﬁ ces:      Schedule A, he and Sue would qualify for           you adopted a minor child (under 18 years 
  Governor                                       the credit.                                        of age) during the taxable year. The amount 
 Lieutenant governor                                                                                of the credit for each minor child legally 
  Secretary of state                             If you do not qualify for the joint ﬁ ling credit, adopted  by the taxpayer shall equal the 
 Auditor of state                                enter -0- on Ohio Schedule of Credits, line        greater of the following: 
  Treasurer of state                             13. If you do qualify for the joint ﬁ ling credit, 
                                                  calculate it this way:                             1. $1,500 (one-thousand ﬁ ve-hundred dol-

  Attorney general                                                                                   lars); 
  Chief justice of the Ohio Supreme Court
 Justice of the Ohio Supreme Court                 If Ohio income tax base                          2. The amount of expenses incurred by 
  Ohio Board of Education                          (IT 1040, line 5) is:    Your credit is:         the taxpayer and the taxpayer's spouse 
                                                   
 Ohio Senate                                       $25,000 or less............... 20% of line 12    to legally adopt the child, not to exceed 
 Ohio House of Representatives                                                                      $10,000 (ten-thousand dollars). For the 
                                                    More than $25,000,                               purposes of this division, expenses in-
The amount of the credit is the lesser of the       but not more than                                curred to legally adopt a child include ex-
combined total cash contributions you made         $50,000 .......................... 15% of line 12 penses described in Ohio Revised Code 
during the year or $50 ($100 for married ﬁ l-      
                                                    More than $50,000,                               section 3107.055, division (C). 
ing joint returns).
                                                    but not more than                                This is a one-time credit per child. Any 
Line 10 – Exemption Credit                         $75,000 .......................... 10% of line 12 unused amounts can be carried forward for 
                                                   
                                                    More than $75,000 ........... 5% of line 12      up to ﬁ ve years. The adoption must be ﬁ nal 
For taxable years beginning on or after Jan. 
                                                                                                     and recognizable under Ohio law in the year 
1, 2014, the $20 personal and dependent 
                                                   This credit is limited to a maximum               for which you ﬁ rst claim the credit. "Legally 
exemption credit is only available to taxpay-
                                                   of $650.                                          adopt" does not include the adoption of a 
ers with Ohio income tax base of less than 
                                                                                                     minor child by the child's stepparent.
$30,000. Ohio income tax base is deﬁ ned as       Example 2: If your Ohio income tax base 
Ohio adjusted gross income less exemptions. 
                                                  (Ohio IT 1040, line 5) is $20,000 and the          Line 16 – Job Retention Credit, 
If Ohio income tax base is less than $30,000, 
multiply your total number of personal and        amount on line 12 is $303, then the joint          Nonrefundable Portion
                                                  ﬁ ling credit will be $61: 
dependent exemptions by $20 and enter on                                                             Administered by the Ohio Tax Credit Author-
Ohio Schedule of Credits, line 10.                 $303 – from line 12                               ity through the Ohio Development Services 
                                                    x .20 – from table above                         Agency, the nonrefundable portion of the 
Line 13 – Joint Filing Credit                                                                        job retention credit applies to “eligible busi-
        To qualify for this credit,                Joint ﬁ ling credit = $61 (rounded)               nesses” that commit to a substantial capital 
        you and your spouse must                  If you qualify for this credit, but you and your   investment project that will retain jobs in 
 !      each have qualifying Ohio                 spouse do not each have a W-2 form show-           Ohio. In consideration of an eligible busi-
CAUTION adjusted gross income of at               ing $500 or more of income, then you must          ness’ commitment to acquire, construct, 
        least $500 after you have ﬁ g-            include with the return a separate statement       renovate or repair buildings, machinery or 
ured your Ohio Schedule A adjustments.            explaining the income that qualiﬁ es for this      equipment, or conduct basic research and 
                                                  credit. You must show that each spouse has         new product development at the Ohio proj-
If you are a married couple ﬁ ling a joint Ohio   $500 or more of qualifying income included         ect site, the authority will grant a tax credit 
income tax return, you may qualify for a joint    in adjusted gross income (Ohio IT 1040,            equal to a percent of the Ohio income tax 
ﬁ ling credit. You can take this credit only if   line 3) in order to take the joint ﬁ ling credit.  withheld from the taxpayer’s employees at 
each spouse has qualifying Ohio adjusted                                                             the project site over the term of the credit. 
gross income of $500 or more. Qualifying 
Ohio adjusted gross income does not in-           Line 14 – Earned Income Credit                     An “eligible business” must apply to the 
clude income from Social Security beneﬁ ts,       For taxable years beginning on or after Jan.       authority for review and approval of the tax-
most railroad retirement beneﬁ ts, uniformed      1, 2014, nonrefundable earned income               payer’s proposed capital investment project. 
services retirement income, interest, dividend    credit is available for taxpayers who were         Following the authority’s approval of the 
and capital gain distributions, royalties, rents, eligible for the federal earned income tax         taxpayer’s project, the eligible business and 
capital gains, and state or local income tax      credit (EITC) on their federal tax returns.        the authority can enter a tax credit agree-
refunds. This credit is limited to a maximum      The Ohio earned income credit is equal to          ment. While the particulars can vary from 
of $650 (see the following examples).             10% of the taxpayer's federal EITC.                agreement to agreement, depending on the 

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2015 Ohio IT 1040 / Instructions

number of full-time equivalent employees at duced employment at any place of business The employer calculates the credit. If the
the project and the value of the project, the in Ohio within the previous 12 months may employer is a pass-through entity, each in-
credit cannot exceed 75% of the tax withheld, apply to the director of the Ohio Develop- vestor in the pass-through entity may claim
and the credit term is limited to 15 years. The ment Services Agency for an “employee a proportionate share of the credit. Unused
taxpayer must maintain operations at the tax credit certiﬁ cate” for each “eligible new credit amounts may be carried forward for
project site for the greater of (a) the term of employee,” which the employer hires after three taxable years following the taxable
the credit plus three years, or (b) seven years. June 30, 1994 at the facility to which the year in which the credit is generated.
enterprise zone agreement applies.
For each taxable year for which the taxpayer Line 18 – Credit for Certiﬁ ed Ethanol
An employer that receives a tax credit cer-
claims the credit, the taxpayer is required Plant Investments
to submit a copy of the Ohio Development tiﬁ cate for an eligible employee may claim
Services Agency’s certiﬁ cate of veriﬁ cation a $1,000 nonrefundable credit for each A taxpayer may claim a credit if the taxpayer
with the taxpayer’s tax report. However, taxable year covered under the enterprise invests in a certiﬁ ed ethanol plant. The in-
failure to submit a copy of the certiﬁ cate zone agreement during which the employer vestment must be made after Jan. 1, 2002
with the report does not invalidate a claim employs the eligible new employee. If an eli- and before Dec. 31, 2012.
for the credit if the taxpayer submits a copy gible employee is employed for less than the
of the certiﬁ cate to the commissioner within employer’s full taxable year, the taxpayer’s The amount of the credit is equal to 50% of
60 days after the commissioner requests it. credit is proportionately reduced. See R.C. the money the taxpayer invests in a certiﬁ ed
5709.66(B)(1). ethanol plant up to a maximum of $5,000
A pass-through entity will generally claim this per taxpayer per ethanol plant regardless of
credit as a credit against the pass-through An “eligible employee” is a new employee the number of years in which the taxpayer
entity’s commercial activity tax (CAT) liabil- at the facility to which the enterprise zone makes investments. The credit shall be
ity. Nevertheless, a pass-through entity can agreement applies who at the time hired was claimed for the taxable year during which
make an irrevocable election to pass-through a recipient of aid to dependent children or gen- the investment was made.
the credit to its owners. If the pass-through eral assistance and who resided for at least
entity makes the election, those owners that one year in the county in which the facility is “Ethanol” means the fermentation of ethyl
are individuals can claim their share of the located. See R.C. 5709.66(B)(2)(a). alcohol from agricultural products, includ-
credit against either their CAT liability on a ing potatoes, cereal, grains, cheese whey,
stand-alone basis or against their Ohio indi- Important: Taxpayers who claim this credit sugar beets, forest products and other
vidual income tax liability. See Ohio Revised should maintain for four years a supporting renewable resources that meet all of the
Code sections 122.171(I) and 5747.058(B). schedule that provides the following informa- specifications of the American Society
tion for each eligible employee for which an for Testing and Material. Certiﬁ ed ethanol
For additional information please contact employee tax credit certiﬁ cate is received from plant means a facility at which ethanol is
the Ohio Development Services Agency’s the director of the Ohio Development Services produced and for which the Ohio Depart-
Ofﬁ ce of Grants and Tax Incentives at (614) Agency: (a) name of employee, (b) date hired ment of Agriculture has issued a certiﬁ cate
466-4551 or (800) 848-1300. (and date of termination of employment if ap- under R.C. 901.13.
plicable) and (c) amount of credit claimed. If a
Line 17 – Credit for New Employee in taxpayer claims the R.C. 5709.66 enterprise If the investor is a pass-through entity,
an Enterprise Zone zone new employee tax credit with respect to each equity investor in the pass-through
an employee, the taxpayer may not claim the entity may claim a proportionate share of
An employer that is complying with an enter- R.C. 122.17 new jobs refundable credit with re- the credit. The total credit for all years may
prise zone agreement under R.C. 5709.62 spect to that employee. See R.C. 5709.66(B) not exceed the maximum limit of $5,000 per
and 5709.63 and that has not closed or re- (2)(b)(i) and 122.17(A). taxpayer per certiﬁ ed ethanol plant.

Ohio Earned Income Credit Worksheet, Ohio Schedule of Credits, Line 14

If you do not qualify for the federal earned income tax credit (EITC), you do not qualify for the Ohio earned income credit (EIC).

If you have claimed the low income credit on the Ohio Schedule of Credits, line 7, your tax liability is already $0, therefore you do not
beneﬁ t from this nonrefundable EIC. Stop here.

If Ohio income tax base is $20,000 or less for single or married ﬁ ling joint return, complete only lines 1-3 of the worksheet below.
1. Federal .............................................................................................................................................................1.EITC

2. Ohio income tax base (Ohio IT 1040, line 5) .............................................................................................................2.

3. Ohio EIC limit – 10% of line 1 above. If Ohio income tax base is $20,000 or less for single or married ﬁ ling
joint return, this is your EIC. Enter here and on line 14 of Ohio Schedule of Credits, and stop here .......................3.
If Ohio income tax base is greater than $20,000 for single or married ﬁ ling joint return, complete the rest of
this worksheet to determine your Ohio EIC.
4. Ohio Schedule of Credits, line 12 ..............................................................................................................................4.

5. Multiply line 4 by .5 and enter here............................................................................................................................5.
6. Enter the lesser of line 3 or line 5 of this worksheet here and on Ohio Schedule of Credits, line 14 ........................6.

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                                                                                                                     2015 Ohio IT 1040 / Instructions

The Ohio Department of Agriculture adminis-       tax incentive qualiﬁ cation certiﬁ cate applies, pay or reimburse all or part of the cost of 
ters this credit. To obtain additional informa-   can claim a nonrefundable tax credit equal to    participation by “qualifying new employees” 
tion, please contact the Ohio Department          the amount reimbursed. However, the credit       in a “qualiﬁ ed training program” can claim 
of Agriculture, 8995 East Main Street,            is limited to a maximum of $300 for each         a nonrefundable tax credit equal to the 
Reynoldsburg, OH  43068; general phone            child or dependent of the qualifying new         amount that the employer pays or reim-
number: 614-466-2732; e-mail address:             employee receiving the day-care services.        burses the qualifying new employee for the 
agri@odant.agri.state.oh.us.                      Only reimbursements of amounts that new          training program. However, the maximum 
                                                  employees pay to day-care centers licensed       credit is $1,000 per employee. In addition, 
Line 19 – Credit for Purchases of Grape           by the Ohio Department of Human Services         the employee must be employed by the 
Production Property                               for day-care services provided during the        enterprise for at least 90 days following 
                                                  ﬁ rst 24 months of employment are eligible       completion of the training program. This 
Grape producers may claim a credit equal to       for this credit. The credit is available for the credit is allowed for the taxable year in 
10% of the cost of purchasing and installing      taxable year in which the reimbursement          which the employee completes the 90 days 
or constructing qualifying property on or after   is made.                                         of subsequent employment.
Jan. 1, 1994. Qualifying property is any prop-
erty, plant or equipment used in growing, har-    Important: Taxpayers claiming the day-           Important: Taxpayers claiming the training 
vesting or producing grapes in Ohio. The credit   care credit should maintain for four years       credit should maintain for four years a sup-
is subject to recapture if the taxpayer disposes  a supporting schedule that provides the          porting schedule providing the following in-
of the property or ceases to use it as qualifying following information for each qualifying        formation for each qualifying new employee 
property within seven years after placing it in   new employee receiving reimbursement for         for whom the taxpayer is claiming the credit:
operation. The grape producer calculates the      day-care expenses:                                Name of employee
credit. If the producer is a pass-through entity,  Name of employee                                Date hired and date of termination (if ap-
each investor in the pass-through entity may       Date hired                                      plicable)
claim a proportionate share of the credit. Un-     Number of children or dependents receiv-        Amount paid or reimbursed for all or part 
used credit amounts may be carried forward          ing day-care services                           of the cost of the employee’s participation 
for seven taxable years following the taxable      Amount reimbursed to employee.                  in the qualiﬁ ed training program
year in which the credit is generated. After that 
time the unused portion of the credit expires.    For purposes of the enterprise zone day-         R.C. 5709.61(P) deﬁ nes a “qualiﬁ ed training 
                                                  care credit and the enterprise zone training     program” as any noncredit training program 
                                                  credit, R.C. 5709.64(A)(2) deﬁ nes “qualifying   or course of study that is offered by any of 
Line 20 – Invest Ohio Credit
                                                  new employees” as persons who at the time        the following:
InvestOhio provides a nonrefundable per-          they were hired were one of the following:        State college or university
sonal income tax credit to investors that          Unemployed persons residing for at least        University branch district
infuse new equity (cash) into Ohio small            six months in the county in which the           Community college
businesses to acquire an ownership inter-           enterprise’s project site is located,           Technical college
est in the company. The small business is          “Job Training Partnership Act” eligible         College or university certiﬁ ed under R.C. 
required to reinvest that infusion of cash into     employees residing for at least six months      1713.02
one of ﬁ ve categories of allowable expenses        in the county in which the enterprise’s         School district
within six months of its receipt. The investor      project site is located,                        Joint vocational school district
must retain his or her ownership interest          Recipients of aid to dependent children,        School registered under R.C. 3332.05
for a two-year holding period before the tax        general relief or  unemployment compen-         An entity administering any federal, state 
credit may be claimed. The small business           sation beneﬁ ts who reside for at least six     or local adult education and training pro-
must similarly retain the property that it pur-     months in the county in which the enter-        gram; OR
chased from the cash infusion for the entire        prise’s project site is located,                Any enterprise.
two-year holding period.                           Handicapped persons as deﬁ ned under 
                                                    R.C. 3304.11(A), residing for at least six     In addition, a qualiﬁ ed training program must 
The Ohio Development Services Agen-                 months in the county in which the enter-       meet all the following requirements:
cy administers this program in collab-              prise’s project site is located, or             The training program is approved by the 
oration with the Ohio Department of                Residents for at least one year of an           director of the Ohio Development Services 
Taxation. For more information, go to               enterprise zone located in the county in        Agency; AND
http://development.ohio.gov/bs/bs_invest            which the enterprise’s facility is located.     The purpose of the training program is to 
ohio.htm.                                                                                           satisfy the need of a particular industry 
                                                  The employer calculates the credit. If the        or enterprise for skilled or semi-skilled 
Line 21 – Enterprise Zone Day Care and            employer is a pass-through entity, each           employees; AND
Training Credit                                   equity investor in the pass-through entity        An individual is required to complete the 
                                                  may claim a proportionate share of the            course or program  before ﬁ lling a position 
Enterprise Zone Day Care Credit                   credit Credit amounts that are not used in        at the enterprise’s facility.
Employers who hold a Tax Incentive Qualiﬁ -       the year generated can be carried forward         
cation Certiﬁ cate issued by the Ohio Devel-      to the next succeeding taxable year(s) until     The employer calculates the credit. If the 
opment Services Agency and who reimburse          fully utilized.                                  employer is a pass-through entity, each 
“qualifying new employees” (deﬁ ned at right)                                                      equity investor may claim a proportionate 
for all or part of day-care services necessary    Enterprise Zone Training Credit                  share of the credit. Credit amounts that are 
to enable such employees to be employed           Employers that hold a tax incentive              not used can be carried forward to the suc-
at the enterprise zone facility to which the      qualiﬁ cation certiﬁ cate issued by the Ohio     ceeding taxable year(s) until fully utilized.
                                                  Development Services Agency and that 

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 2015 Ohio IT 1040 / Instructions

Line 22 – Research and Development               Line 29 – Income Subjected to Tax by            Line 34 – Manufacturing Equipment 
Credit                                           Other States (Resident Credit)                  Grant
Beginning with taxable year 2003, a non-         If you were a full-year Ohio resident during    For taxable years ending on or after July 
refundable credit is allowed equal to a          2015 and you had income subjected to tax        1, 2005, the R.C. 5747.31 manufacturer's 
borrower's research and development loan         by other states or the District of Columbia,    credit converts to a grant administered by 
payments made during a calendar year that        you may qualify for the Ohio resident tax       the Ohio Development Services Agency 
includes the last day of the taxable year for    credit. The credit is the lesser of lines 31    (DSA). For taxable years ending before July 
which the credit is claimed. The amount of       or 32.                                          1, 2005, the credit continues to apply.
the credit for a taxable year shall not exceed 
$150,000. No taxpayer is eligible to claim       This line amount is the portion of your         The manufacturer's grant applies to each 
this credit unless it has obtained a certiﬁ cate Ohio adjusted gross income subjected            sole proprietor who purchased new manu-
issued by the director of Ohio Development       to a tax on income in other states or the       facturing machinery and equipment during 
Services Agency and submits a copy with          District of Columbia while you were a           the qualifying purchase period of July 1, 
the tax return ﬁ ling for that taxable year. The resident of Ohio, less related deductions       1995 to June 30, 2005. The manufacturer's 
credit shall be claimed in the order required    allowed in computing federal adjusted           grant also applies to each taxpayer having 
under R.C. section 5747.98.                      gross income and increased or decreased         an interest in pass-through entities that 
                                                 by related adjustments on the Ohio              purchased new manufacturing machinery 
Line 23 – Historic Preservation Credit           Schedule of Credits.                            and equipment during the same period. In 
                                                                                                 all cases, the taxpayer or the pass-through 
Include a copy of the certiﬁ cate that you re-   Limitation: Do not include income for which     entity must have installed the new manufac-
ceived from the Ohio Development Services        you have directly or indirectly deducted, or    turing machinery and equipment in Ohio no 
Agency (ODSA). For additional information,       were entitled to deduct in computing federal    later than June 30, 2006.  
visit the ODSA's Web site at http://develop-     adjusted gross income. See our information 
ment.ohio.gov/cs/cs_ohptc.htm or call            release IT 2006-02 entitled "Inapplicability of The grant is claimed as a direct reduction 
614-995-2292 or 1-800-848-1300.                  Ohio Resident Credit with Kentucky Corpo-       to the taxpayer's 2015 Ohio income tax li-
                                                 rate Income Tax," which is on our Web site      ability and is nonrefundable. The concepts, 
Line 26 – Income Not Earned or                   at tax.ohio.gov.                                deﬁ nitions and computations that apply to 
                                                                                                 the credit also apply to the grant.  
Received in Ohio (Nonresident Credit)            Do not include wages, salaries, tips or 
                                                 commissions earned by full-year Ohio 
Enter the portion of Ohio adjusted gross                                                         If the taxpayer's taxable year ended on or 
                                                 residents in Indiana, Kentucky, West 
income from Ohio IT 1040, line 3 that was                                                        after July 1, 2005, the grant applies not 
                                                 Virginia, Michigan or Pennsylvania that 
not earned or received in Ohio. You must                                                         only to the qualifying new manufacturing 
                                                 is shown on Ohio Schedule A, line 13 
complete and include Ohio IT NRC (which                                                          machinery and equipment purchased dur-
                                                 and certain income earned by military 
is available on our Web site at tax.ohio.gov)                                                    ing the period of Jan. 1, 2005 to June 30, 
                                                 nonresidents that is shown on Ohio 
to calculate this credit unless your only                                                        2005, but also to qualifying equipment pur-
                                                 Schedule A, line 25. This income is 
income from Ohio sources were wages re-                                                          chased in 2004 and earlier purchase years. 
                                                 not taxed and does not qualify for the 
ported on your W-2(s) and you and/or your                                                        Thus, for each taxpayer whose taxable year 
                                                 credit.
family members do not directly or indirectly                                                     ended on or after July 1, 2005, the grant ap-
own the business that paid you those wages.                                                      plies to (i) the 1/7 amounts from 2005 quali-
                                                 Line 31 – Determining the Factor                fying purchases, (ii) the 1/7 amounts from 
                                                                                                 pre-2005 qualifying purchases for which the 
Do not include on this line pass-through         The factor must be four digits to the right of  taxpayer claimed the manufacturer's credit 
entity distributive shares of income allocated   the decimal. Do not round to the nearest        on prior years' income tax returns and (iii) 
or apportioned to Ohio.                          ten-thousandth. Example: Enter .435762          unused credit carryforwards (limited to a 
Note: Retirement buy-out amounts,                as .4357.                                       three-year carryforward period). 
attrition buy-out amounts and other 
similar amounts reported on your W-2(s)          Line 32 – Other States' Income Tax              If a C corporation elected S corporation 
should not be included on this line to the                                                       status and at the time of the election the C 
                                                 Enter the amount of 2015 income tax, less 
extent that such amounts are based upon                                                          corporation would have been able to claim 
                                                 all related nonrefundable credits other than 
employment or previous employment                                                                the manufacturing credit or grant, then those 
                                                 withholding, estimated tax payments and 
within Ohio. Do not include on this line                                                         individuals who owned the stock in the 
                                                 carryforwards from previous years, paid 
any severance pay, termination pay, ﬁ nal                                                        corporation at the time of the election can 
                                                 to other states or the District of Columbia. 
pay or "golden parachute" amounts if you                                                         claim the grant for "unused" manufacturing 
                                                 In general, this amount will be the amount 
(i) earned in Ohio any portion of such                                                           credits. For purposes of claiming the grant, 
                                                 shown on the line of the other state's income 
amounts and/or (ii) were employed in                                                             unused manufacturing credits include both 
                                                 tax return that is equivalent to Ohio IT 1040, 
Ohio by the payor or the payor's afﬁ liate                                                       the (i) unused 1/7 amounts that would have 
                                                 line 13.
prior to or at the time of your receipt of                                                       been available to the C corporation in each 
such amounts.                                    Note: See our information release IT 2006-      of the next six franchise tax years had the 
                                                 02 entitled "Inapplicability of Ohio Resident   C corporation not made the "S" election 
Line 28 – Determining the Factor                 Credit with Kentucky Corporate Income           and (ii) unused carryforward amounts that 
The factor must be four digits to the right of   Tax," which is on our Web site at tax.ohio.     would have been available to the C corpora-
the decimal. Do not round to the nearest         gov.                                            tion in each of the next three franchise tax 
                                                                                                 years had the C corporation not made the 
ten-thousandth. Example: Enter .435762                                                           "S" election.
as .4357.
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                                                                                                                2015 Ohio IT 1040 / Instructions

Note: The grant applies only if both of the    Line 37 – Business Jobs Credit                      The K-1(s) should show the amount of your 
following conditions are met:                                                                      distributive share of income, the amount of 
                                               If the Ohio Tax Credit Authority of the Ohio        Ohio tax paid, the legal name of the entity 
1. The taxpayer ﬁ les a grant request form     Development Services Agency (ODSA)                  and the entity's federal employer identiﬁ ca-
with the taxpayer's 2015 individual            has granted you this credit for 2015, you           tion number.
Ohio income tax return. The grant re-          should enter the certiﬁ ed amount on Ohio 
quest form is available on our Web site        Schedule of Credits, line 37. This amount is        Line 39 – Motion Picture Production 
at tax.ohio.gov; AND                           considered a payment that can be refunded           Credit
2. The purchaser of the qualifying new         in whole or in part if your total payments on 
manufacturing machinery and equip-             Ohio IT 1040, line 18 exceed the amount             Include a copy of the certiﬁ cate that you 
ment ﬁ led a notice of intent with the         shown on Ohio IT 1040, line 13. For further         received from the Ohio Development Services 
DSA by the date of the taxpayer's              details about this credit, call the ODSA at         Agency (ODSA). For additional information, 
timely ﬁ led Ohio tax return, includ-          614-466-4551 or 1-800-848-1300.                     visit the ODSA's Web site at http://www.
                                                                                                   ohioﬁ lmofﬁ ce.com/Incentives.html or call 
ing extensions, for the taxpayer's                                                                 614-644-5156 or 1-800-848-1300.
taxable year that included Sept. 30,           Line 38 – Pass-Through Entity Credit
2005. However, a timely ﬁ led notice of        If you are a direct or indirect investor in a pass- Line 40 – Financial Institutions Tax 
the intent to claim the credit constitutes     through entity that ﬁ led and paid Ohio tax on      Credit
a timely ﬁ led notice of the intent to claim   Ohio IT 4708 (Composite Income Tax Return 
the grant.                                     for Certain Investors in a Pass-Through Entity)     If you are an investor in a pass-through 
                                               or Ohio IT 1140 (Pass-Through Entity and            entity or trust that is responsible to ﬁ le and 
Line 36 – Historic Preservation Credit         Trust Withholding Tax Return), you should en-       pay the Ohio Financial Institutions Tax, 
Include a copy of the certiﬁ cate that you re- ter the amount of Ohio tax paid on your behalf      you may claim a credit to the extent of the 
ceived from the Ohio Development Services      by the pass-through entity or trust. Investors      proportionate share of the amount paid on 
Agency (ODSA). For additional information,     and trust beneﬁ ciaries who claim this credit       your behalf by the pass-through entity or 
visit the ODSA's Web site at http://develop-   for taxes paid on their behalf must include         trust.  Investors and trust beneﬁ ciaries who 
ment.ohio.gov/cs/cs_ohptc.htm or call          federal K-1(s), which reﬂ ect the amount of         claim this credit for taxes paid on their behalf 
614-995-2292 or 1-800-848-1300.                Ohio tax paid. In addition, see instructions for    must include the federal K-1(s), which reﬂ ect 
                                               Ohio Schedule A, line 2 on page 19.                 the Ohio tax paid. 

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2015 Ohio IT 1040 / Instructions

Unpaid Use (Sales) Tax Explanation
and Instructions for Ohio IT 1040
use tax. The use tax laws were passed to log Linen Company based in New York. The
TIP: This line will be -0- if you made
eliminate the disadvantage to Ohio retailers price is $125. The catalog company collects
no catalog, Internet or out-of-state pur-
when Ohio shoppers buy from out-of-state no sales tax. Rita is liable for paying Ohio's
chases. If you do have catalog, Internet
sellers who do not collect Ohio sales tax. use tax:
or out-of-state purchases, many out-of-
state retailers already collect use (sales) Taxable purchase: $125
tax on your purchase. Your receipt will Who Beneﬁ ts From the Tax?
show it as a sales tax amount. If the ✔ You and Our Schools: One-third of Ohio + Tuscarawas County use tax rate
retailer charges you sales tax on your Ohio's sales and use tax supports our = 6.75%
purchase, you do not have to use the elementary and secondary schools. The
Ohio income tax return to pay additional remaining two-thirds pays for state ser- Use tax: $125 x .0675= $8.44
use tax to Ohio. vices – higher education, parks, public Round this $8.44 use tax amount
safety, etc. to the nearest whole dollar: $8
Use Ohio IT 1040, line 12 to report the
amount of unpaid use (sales) tax (if any) ✔ County Governments and Transit Rita would enter $8 on Ohio IT 1040,
on out-of-state purchases that you made if Authorities: The sales and use tax is line 12.
you used, stored or consumed in Ohio the the largest source of ﬁ nancing for the
item or service you purchased (for example, local criminal justice system and public What if I Have Already Paid Tax on My
Internet, television/radio ads, catalog pur- transportation systems.
Out-of-State Purchase?
chases or purchases made directly from ✔ Ohio Retailers: The use tax protects If you previously paid to another state sales
an out-of-state company) and for which Ohio jobs and helps Ohio retailers tax on the purchase or if you have previ-
you paid no sales tax on such purchase(s). by keeping prices competitive with ously paid your Ohio use tax by ﬁ ling Ohio
Complete the use tax worksheet on page out-of-state merchants who don't collect VP USE, then you do not have to report on
35 to determine if you owe this tax. sales tax. Ohio IT 1040, line 12 any use tax on that
Note: Any unpaid portion of the Ohio use purchase.
tax is subject to collection, including penalty Can You Give Me an Example?
and interest, under Ohio Revised Code I Owe Ohio Use Tax – How Do I Pay It?
If you buy a taxable item or service from an
Chapter 5747. If you previously paid your
out-of-state retailer and pay no sales tax,
Ohio use tax by ﬁ ling Ohio VP USE, then You can pay your use tax when you ﬁ le
Ohio requires you to pay the Ohio use tax
you do not have to report the use tax on your Ohio income tax return. Complete the
if you will use, store or consume the item or
Ohio IT 1040, line 12. worksheet on page 35.
service in Ohio. The use tax applies when
you buy from catalog or Internet retailers. If you do not have to ﬁ le an Ohio income
Ohio's Use Tax The use tax rate is equal to the sales tax tax return (see page 9) but you owe Ohio
Ohio's use tax has been part of our tax rate in the Ohio county where you will use, use tax, you must ﬁ le Ohio VP USE to pay
laws since 1936. The use tax rate is equal store or consume the item or service. the tax. This form is on our Web site at
tax.ohio.gov.
to the sales tax rate in your county. Every Example: Rita lives in Tuscarawas County.
state with a sales tax also has a companion She orders a new bedspread from the Cata-

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                                                                                                           2015 Ohio IT 1040 / Instructions

                                        How to Calculate Use Tax for Ohio IT 1040
If during 2015 you made any out-of-state purchase of goods or services that you used, stored or consumed in Ohio (e.g., Internet, 
television/radio ads, catalog purchases or purchases made directly from an out-of-state company) and if you paid no sales tax in any 
state on that purchase, you are required to complete this worksheet to determine the Ohio use tax that you owe on that purchase. 
Complete the following worksheet to determine if you owe any Ohio use tax (which is the Ohio sales tax on your out-of-state purchase). 
For additional information, see page 34.
a. During 2015 did you make any of the purchases described above?
    No  –STOP  –You do not need to report on your Ohio income tax return any Ohio use tax.              Enter 
     -0- on line e below and on Ohio IT 1040, line 12.
    Yes – Complete line b of this worksheet to determine if you owe Ohio use tax on your purchase(s).
b. Did the retailer charge you sales tax (Ohio or any other state) on your out-of-state purchase(s)?
    Yes  –STOP  –You do not owe any Ohio use tax.          Enter -0- on line e below and on line Ohio IT 1040, 
     line 12.
    No – You owe Ohio use tax on your purchase(s). Complete lines c, d and e of this worksheet.                

c. Enter the total of your out-of-state purchases on which you paid   no sales tax and no Ohio use tax.          $ .00            

d. Enter your county use tax rate. Use the decimal chart below to calculate your use tax.                        X . _ _ _ _
e. Multiply line c by line d. This is the amount of Ohio use tax that you owe on your out-of-state purchase(s). 
   Write the amount here (round to the nearest dollar) and on Ohio IT 1040, line 12. This amount is part of your 
   income tax liability.                                                                                         $ .00                  

                                        County Sales and Use Tax Rates
State and county sales and use tax rates changed during the year. The following chart reﬂ ects sales and use tax rates in effect on 
Oct. 1, 2015. You can access our Web site at tax.ohio.gov for speciﬁ c tax rates in effect at the time of your purchase.

                           Rate                                               Rate                                      Rate
 County               Decimal   Percent      County                   Decimal   Percent   County                 Decimal Percent
Adams  .0725 7.25%                           Hamilton  .0700 7.00%                        Ottawa  .0700 7.00%
Allen  .0675 6.75%                           Hancock  .0675 6.75%                         Paulding  .0725 7.25%
Ashland  .0700 7.00%                         Hardin  .0725 7.25%                          Perry  .0725 7.25%
Ashtabula  .0675 6.75%                       Harrison  .0725 7.25%                        Pickaway  .0725 7.25%
Athens  .0700 7.00%                          Henry  .0725 7.25%                           Pike  .0725 7.25%
Auglaize  .0725 7.25%                        Highland  .0725 7.25%                        Portage  .0700 7.00%
Belmont  .0725 7.25%                         Hocking  .0700 7.00%                         Preble  .0725 7.25%
Brown  .0725 7.25%                           Holmes  .0675 6.75%                          Putnam  .0700 7.00%
Butler  .0650 6.50%                          Huron  .0725 7.25%                           Richland  .0725 7.25%
Carroll  .0675 6.75%                         Jackson  .0725 7.25%                         Ross  .0725 7.25%
Champaign  .0725 7.25%                       Jefferson  .0725 7.25%                       Sandusky  .0725 7.25%
Clark  .0725 7.25%                           Knox  .0675 6.75%                            Scioto  .0725 7.25%
Clermont  .0675 6.75%                        Lake  .0700 7.00%                            Seneca  .0725 7.25%
Clinton  .0725 7.25%                         Lawrence  .0725 7.25%                        Shelby  .0725 7.25%
Columbiana  .0725 7.25%                      Licking  .0725 7.25%                         Stark  .0650 6.50%
Coshocton  .0725 7.25%                       Licking (COTA)            .0775       7.75%  Summit  .0675 6.75%
Crawford  .0725 7.25%                        Logan  .0725 7.25%                           Trumbull  .0675 6.75%
Cuyahoga  .0800 8.00%                        Lorain  .0650 6.50%                          Tuscarawas  .0675 6.75%
Darke  .0725 7.25%                           Lucas  .0725 7.25%                           Union  .0700 7.00%
Deﬁ ance                  .0675 6.75%        Madison  .0700 7.00%                         Union (COTA)            .0750     7.50%
Delaware  .0700 7.00%                        Mahoning  .0725 7.25%                        Van Wert                .0725     7.25%
Delaware (COTA)           .0750 7.50%        Marion  .0725 7.25%                          Vinton  .0725 7.25%
Erie  .0675 6.75%                            Medina  .0675 6.75%                          Warren  .0675 6.75%
Fairﬁ eld                 .0675 6.75%        Meigs  .0725 7.25%                           Washington  .0725 7.25%
Fairﬁ eld (COTA)          .0725 7.25%        Mercer  .0725 7.25%                          Wayne  .0650 6.50%
Fayette  .0725 7.25%                         Miami  .0700 7.00%                           Williams  .0725 7.25%
Franklin  .0750 7.50%                        Monroe  .0725 7.25%                          Wood  .0675 6.75%
Fulton  .0725 7.25%                          Montgomery  .0725 7.25%                      Wyandot  .0725 7.25%
Gallia  .0700 7.00%                          Morgan  .0725 7.25%
Geauga  .0675 6.75%                          Morrow  .0725 7.25%
Greene  .0675 6.75%                          Muskingum  .0725 7.25%
Guernsey  .0725 7.25%                        Noble  .0725 7.25%
                                                               - 35 -

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                                                                 Back
 2015 Ohio IT 1040 / Instructions

                                     Donations that Apply to Ohio IT 1040

A donation will reduce the amount of the       Donations may also be made online at          In the description on the check, please write 
refund that you are due. If you decide to      www.ohiohistory.org.                          "Breast and Cervical Cancer Donation."
donate, this decision is ﬁ nal. You cannot 
change your mind and later ask for your        State Nature Preserves – Use Ohio IT          Wishes for Sick Children – Use Ohio IT 
donations to be refunded. If you do not        1040, line 26c to donate to protecting Ohio's 1040, line 26e, to donate to Wishes for 
want to donate, do not enter an amount         state nature preserves, natural areas and     Sick Children. Contributions are distributed 
on Ohio IT 1040, lines 26a-f.                  endangered species habitat. Donations         by the Ohio Department of Health to fund a 
                                               are desperately needed to make the            program administered by a nonproﬁ t corpo-
Because your tax return is conﬁ dential, we    difference between adequate management        ration that grants the wishes of individuals 
cannot release your name to the fund admin-    of Ohio's most fragile habitats and ongoing   who are under the age of 18, are residents 
istrators, but the administrators extend ap-   degradation due to invasive exotic species    of the state, and have been diagnosed with 
preciation to those who donate. Please note    and other threats. Please assist us in        a life-threatening medical condition.
that your donation may be tax-deductible       protecting your natural heritage. 
on the year 2016 federal income tax return.                                                  If you do not have an overpayment on Ohio 
                                               If you do not have an overpayment on Ohio     IT 1040, line 24, but you want to donate to 
Military Injury Relief – Use Ohio IT 1040,     IT 1040, line 24, but you want to donate to   provide funds for Wishes for Sick Children, 
line 26a, to donate to the Military Injury     protect Ohio's natural areas, you may do so   you may do so by writing a check payable to 
Relief Fund. The Military Injury Relief Fund   by writing a check payable to the "Natural    "Ohio Treasurer of State" or "Ohio Depart-
provides grants to individuals injured while   Areas and Endangered Species Fund" and        ment of Health" and mailing it to:
in active service as a member of the United    mailing it to: 
States armed forces and to individuals di-                                                          Ohio Department of Health
agnosed with post-traumatic stress disorder     Ohio Department of Natural Resources               Attn: Wishes for Sick Children
while serving, or after having served, in Op-   Division of Natural Areas and Preserves                 P.O. Box 15278
eration Iraqi Freedom, Operation New Dawn         2045 Morse Road, Building C-3                     Columbus, OH 43215-0278
or Operation Enduring Freedom.                       Columbus, OH 43229-6693
                                                                                             Wildlife Species and Endangered 
If you do not have an overpayment on Ohio      To learn more, visit http://naturepreserves.  Wildlife – Use Ohio IT 1040, line 26f to 
IT 1040, line 24, but you want to donate to    ohiodnr.gov and select “Support Natural       donate to help all of Ohio's wildlife. The 
provide grants to such individuals, you may    Areas."                                       Division of Wildlife uses these funds to 
do so by writing a check payable to "Ohio                                                    establish habitat and protect open spaces 
                                               Breast and Cervical Cancer Project  – 
Treasurer of State (ODVS)" and mailing it to:                                                for wildlife. Past donations have helped to 
                                               Use Ohio IT 1040, line 26d to donate to       restore populations of endangered species. 
 Ohio Department of Veterans Services          the Breast and Cervical Cancer Project.       Your generous donation will continue to help 
         Military Injury Relief Fund           Contributions made to the project are used    support Ohio's native wildlife – a natural 
             P.O. Box 373                      to provide free breast and cervical cancer    treasure! 
         Sandusky, OH 44871                    screening, diagnostic and outreach/case 
                                               management services to uninsured and          If you do not have an overpayment on Ohio  
Ohio History Fund – Use Ohio IT 1040,          underinsured Ohio women. The project is       IT 1040, line 24, but you want to donate 
line 26b to donate to the Ohio History Fund.   administered by the Ohio Department of        to provide grants to protect Ohio's natural 
The Ohio History Fund is a 501(c)(3) non-      Health and is operated through 11 regional    heritage, you may do so by writing a check 
proﬁ t organization that allocates these funds agencies, which enroll women in the pro-      payable to the "Nongame and Endangered 
toward a matching grants program to sup-       gram and schedule them for services with      Wildlife Special Account" and mailing it to:
port state and local history-related projects  clinical providers in the agency's service 
throughout Ohio.                               area.                                         Ohio Department of Natural Resources
                                                                                                        Division of Wildlife
If you do not have an overpayment on Ohio      If you do not have an overpayment on Ohio           2045 Morse Road, Building G-2
IT 1040, line 24, but you want to donate       IT 1040, line 24, but you want to donate to          Columbus, OH 43229-6693
to provide grants to promote and protect       provide grants for free breast and cervical 
Ohio's rich history, you may do so by writ-    cancer screening, you may do so by writ-      To make a donation online or to learn more, 
ing a check payable to "The Ohio History       ing a check payable to "Ohio Treasurer of     visit www.wildohio.com, scroll to the bot-
Connection Income Tax Contribution Fund"       State" or "Ohio Department of Health" and     tom and select "Support Wildlife – Donate 
and mailing it to:                             mailing it to:                                Today!"
                                                
 The Ohio History Connection                           Ohio Department of Health
         Attn: Business Ofﬁ ce                       Attn: Breast & Cervical Cancer
          800 E. 17th Ave.                                    P.O. Box 15278
 Columbus, OH 43211-2474                             Columbus, Ohio 43215-0278

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                                             2015 Income Tax Table 1 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: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than:   Ohio tax:  At least: Less than: Ohio tax:
U   P TO$1,000                               $3,000                           $6,000                           $9,000$9,000                      $12,000
 $0 $50 $0                     $3,000  $3,050           $15  $6,000 $6,050  $34           $9,000 $9,050  $64                     $12,000 $12,050  $109
 50 100  0                         3,050     3,100       15  6,050 6,100  34              9,050 9,100  64                        12,050 12,100  110
 100  150  1                   3,100  3,150              15  6,100 6,150  35              9,100 9,150  65                        12,100 12,150              111
 150  200  1                   3,150  3,200              16  6,150 6,200  35              9,150 9,200  65                        12,150 12,200  112
 200  250  1                   3,200  3,250              16  6,200 6,250  36              9,200 9,250  66                        12,200 12,250  113
 250  300  1                   3,250  3,300              16  6,250 6,300  36              9,250 9,300  66                        12,250 12,300  114
 300  350  2                   3,300  3,350              16  6,300 6,350  37              9,300 9,350  67                        12,300 12,350  115
 350  400  2                    3,350  3,400             17  6,350 6,400  37              9,350 9,400  67                        12,350 12,400  116
 400  450  2                   3,400  3,450              17  6,400 6,450  38              9,400 9,450  68                        12,400 12,450  117
 450  500  2                   3,450  3,500              17  6,450 6,500  38              9,450 9,500  68                        12,450 12,500  118
 500  550  3                   3,500  3,550              17  6,500 6,550  39              9,500 9,550  69                        12,500 12,550  119
 550  600  3                   3,550  3,600              18  6,550 6,600  39              9,550 9,600  69                        12,550 12,600  120
 600  650  3                   3,600  3,650              18  6,600 6,650  40              9,600 9,650  70                        12,600 12,650  121
 650  700  3                   3,650  3,700              18  6,650 6,700  40              9,650 9,700  70                        12,650 12,700  122
 700  750  4                   3,700  3,750              18  6,700 6,750  41              9,700 9,750  71                        12,700 12,750  123
 750  800  4                   3,750  3,800              19  6,750 6,800  41              9,750 9,800  71                        12,750 12,800  124
 800  850  4                   3,800  3,850              19  6,800 6,850  42              9,800 9,850  72                        12,800 12,850  125
 850  900  4                   3,850  3,900              19  6,850 6,900  42              9,850 9,900  72                        12,850 12,900  126
 900  950  5                   3,900  3,950              19  6,900 6,950  43              9,900 9,950  73                        12,900 12,950  127
 950 1,000  5                  3,950  4,000              20  6,950 7,000  43              9,950 10,000  73                       12,950 13,000  128
            $1,000                           $4,000                           $7,000                           $10,000                           $13,000
 $1,000  $1,050            $5  $4,000  $4,050           $20  $7,000 $7,050  $44           $10,000 $10,050                   $74  $13,000 $13,050  $129
 1,050  1,100              5   4,050  4,100              20  7,050 7,100  44              10,050 10,100                     74   13,050 13,100  130
 1,100  1,150              6   4,100  4,150              20  7,100 7,150  45              10,100 10,150                     74   13,100 13,150  131
 1,150  1,200              6   4,150  4,200              21  7,150 7,200  45              10,150 10,200                     75   13,150 13,200  132
 1,200  1,250              6   4,200  4,250              21  7,200 7,250  46              10,200 10,250                     75   13,200 13,250  133
 1,250  1,300              6   4,250  4,300              21  7,250 7,300  46              10,250 10,300                     76   13,250 13,300  134
 1,300  1,350              7   4,300  4,350              21  7,300 7,350  47              10,300 10,350                     76   13,300 13,350  135
 1,350  1,400              7   4,350  4,400              22  7,350 7,400  47              10,350 10,400                     77  13,350 13,400  136
 1,400  1,450              7   4,400  4,450              22  7,400 7,450  48              10,400 10,450                     78   13,400 13,450  137
 1,450  1,500              7   4,450  4,500              22  7,450 7,500  48              10,450 10,500                     79  13,450 13,500  138
 1,500  1,550              8   4,500  4,550              22  7,500 7,550  49              10,500 10,550                     80  13,500 13,550  139
 1,550  1,600              8   4,550  4,600              23  7,550 7,600  49              10,550 10,600                     81  13,550 13,600  140
 1,600  1,650              8   4,600  4,650              23  7,600 7,650  50              10,600 10,650                     82  13,600 13,650  141
 1,650  1,700              8   4,650  4,700              23  7,650 7,700  50              10,650 10,700                     83  13,650 13,700  142
 1,700  1,750              9   4,700  4,750              23  7,700 7,750  51              10,700 10,750                     84  13,700 13,750  143
 1,750  1,800              9   4,750  4,800              24  7,750 7,800  51              10,750 10,800                     85  13,750 13,800  144
 1,800  1,850              9   4,800  4,850              24  7,800 7,850  52              10,800 10,850                     86  13,800 13,850  145
 1,850  1,900              9   4,850  4,900              24  7,850 7,900  52              10,850 10,900                     87  13,850 13,900  146
 1,900  1,950              10  4,900  4,950              24  7,900 7,950  53              10,900 10,950                     88  13,900 13,950  147
 1,950  2,000              10  4,950  5,000              25  7,950 8,000  53              10,950 11,000                     89  13,950 14,000  148
            $2,000                           $5,000                           $8,000                           $11,000                           $14,000
 $2,000  $2,050        $10      $5,000  $5,050          $25  $8,000 $8,050  $54           $11,000 $11,050                   $90  $14,000 $14,050  $149
 2,050  2,100              10  5,050  5,100              25  8,050 8,100  54              11,050 11,100                     91  14,050 14,100  150
 2,100  2,150              11  5,100  5,150              25  8,100 8,150  55              11,100 11,150                     92  14,100 14,150  151
 2,150  2,200              11  5,150  5,200              26  8,150 8,200  55              11,150 11,200                     93  14,150 14,200  152
 2,200  2,250              11  5,200  5,250              26  8,200 8,250  56              11,200 11,250                     94  14,200 14,250  153
 2,250  2,300              11  5,250  5,300              26  8,250 8,300  56              11,250 11,300                     95  14,250 14,300  154
 2,300  2,350              12  5,300  5,350              27  8,300 8,350  57              11,300 11,350                     96  14,300 14,350  155
 2,350  2,400              12  5,350  5,400              27  8,350 8,400  57              11,350 11,400                     97  14,350 14,400  156
 2,400  2,450              12  5,400  5,450              28  8,400 8,450  58              11,400 11,450                     98  14,400 14,450  157
 2,450  2,500              12  5,450  5,500              28  8,450 8,500  58              11,450 11,500                     99  14,450 14,500  158
 2,500  2,550              12  5,500  5,550              29  8,500 8,550  59              11,500 11,550                     99  14,500 14,550  159
 2,550  2,600              13  5,550  5,600              29  8,550 8,600  59              11,550 11,600  100  14,550 14,600  160
 2,600  2,650              13  5,600  5,650              30  8,600 8,650  60              11,600 11,650  101  14,600 14,650  161
 2,650  2,700              13  5,650  5,700              30  8,650 8,700  60              11,650 11,700  102  14,650 14,700  162
 2,700  2,750              13  5,700  5,750              31  8,700 8,750  61              11,700 11,750  103  14,700 14,750  163
 2,750  2,800              14  5,750  5,800              31  8,750 8,800  61              11,750 11,800  104  14,750 14,800  164
 2,800  2,850              14  5,800  5,850              32  8,800 8,850  62              11,800 11,850  105  14,800 14,850  165
 2,850  2,900              14  5,850  5,900              32  8,850 8,900  62              11,850 11,900  106  14,850 14,900  166
 2,900  2,950              14  5,900  5,950              33  8,900 8,950  63              11,900 11,950  107  14,900 14,950  167
 2,950  3,000              15  5,950  6,000              33  8,950 9,000  63  11,950 12,000  108  14,950 15,000  168  
                                                                              - 37 -

- 38 -

                                             2015 Income Tax Table 1 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: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $15,000                          $18,000                          $21,000                         $24,000                          $27,000
 $15,000 $15,050  $169  $18,000 $18,050  $240  $21,000 $21,050                           $315  $24,000 $24,050  $404  $27,000 $27,050                     $493
 15,050 15,100  170  18,050 18,100                      241  21,050 21,100  316  24,050 24,100  405  27,050 27,100                                        494
 15,100 15,150  171  18,100 18,150                      242  21,100 21,150  318  24,100 24,150  407  27,100 27,150                                        496
 15,150 15,200  172  18,150 18,200                      244  21,150 21,200  319  24,150 24,200  408  27,150 27,200                                        497
 15,200 15,250  173  18,200 18,250                      245  21,200 21,250  321  24,200 24,250  410  27,200 27,250                                        499
 15,250 15,300  174  18,250 18,300                      246  21,250 21,300  322  24,250 24,300  411  27,250 27,300                                        500
 15,300 15,350  175  18,300 18,350                      247  21,300 21,350  324  24,300 24,350  413  27,300 27,350                                        502
 15,350 15,400  176  18,350 18,400                      249  21,350 21,400  325  24,350 24,400  414  27,350 27,400                                        503
 15,400 15,450  177  18,400 18,450                      250  21,400 21,450  327  24,400 24,450  416  27,400 27,450                                        505
 15,450 15,500  178  18,450 18,500                      251  21,450 21,500  328  24,450 24,500  417  27,450 27,500                                        506
 15,500 15,550  179  18,500 18,550                      252  21,500 21,550  330  24,500 24,550  419  27,500 27,550                                        508
 15,550 15,600  180  18,550 18,600                      254  21,550 21,600  331  24,550 24,600  420  27,550 27,600                                        509
 15,600 15,650   181   18,600 18,650                    255  21,600 21,650  333  24,600 24,650  422  27,600 27,650                                        511
 15,650 15,700  182  18,650 18,700                      256  21,650 21,700  334  24,650 24,700  423  27,650 27,700                                        512
 15,700 15,750  183  18,700 18,750                      257  21,700 21,750  336  24,700 24,750  425  27,700 27,750                                        514
 15,750 15,800  184  18,750 18,800                      259  21,750 21,800  337  24,750 24,800  426  27,750 27,800                                        515
 15,800 15,850  186  18,800 18,850                      260  21,800 21,850  339  24,800 24,850  428  27,800 27,850                                        517
 15,850 15,900  187  18,850 18,900                      261  21,850 21,900  340  24,850 24,900  429  27,850 27,900                                        518
 15,900 15,950  188  18,900 18,950                      262  21,900 21,950  342  24,900 24,950  431  27,900 27,950                                        520
 15,950 16,000  189  18,950 19,000                      263  21,950 22,000  343  24,950 25,000  432  27,950 28,000                                        521
            $16,000                          $19,000                          $22,000                         $25,000                          $28,000
 $16,000 $16,050  $190  $19,000 $19,050                 $265  $22,000 $22,050  $345  $25,000 $25,050  $434  $28,000 $28,050                               $523
 16,050 16,100  192  19,050 19,100                      266  22,050 22,100  346  25,050 25,100  435  28,050 28,100                                        524
 16,100 16,150  193  19,100 19,150                      267  22,100 22,150  348  25,100 25,150  437  28,100 28,150                                        526
 16,150 16,200  194  19,150 19,200                      268  22,150 22,200  349  25,150 25,200  438  28,150 28,200                                        527
 16,200 16,250  195  19,200 19,250                      270  22,200 22,250  350  25,200 25,250  440  28,200 28,250                                        529
 16,250 16,300  197  19,250 19,300                      271  22,250 22,300  352  25,250 25,300  441  28,250 28,300                                        530
 16,300 16,350  198  19,300 19,350                      272  22,300 22,350  353  25,300 25,350  443  28,300 28,350                                        532
 16,350 16,400  199  19,350 19,400                      273  22,350 22,400  355  25,350 25,400  444  28,350 28,400                                        533
 16,400 16,450  200  19,400 19,450                      275  22,400 22,450  356  25,400 25,450  446  28,400 28,450                                        535
 16,450 16,500  202  19,450 19,500                      276  22,450 22,500  358  25,450 25,500  447  28,450 28,500                                        536
 16,500 16,550  203  19,500 19,550                      277  22,500 22,550  359  25,500 25,550  448  28,500 28,550                                        538
 16,550 16,600  204  19,550 19,600                      278  22,550 22,600  361  25,550 25,600  450  28,550 28,600                                        539
 16,600 16,650  205  19,600 19,650                      280  22,600 22,650  362  25,600 25,650  451  28,600 28,650                                        541
 16,650 16,700  207  19,650 19,700                      281  22,650 22,700  364  25,650 25,700  453  28,650 28,700                                        542
 16,700 16,750  208  19,700 19,750                      282  22,700 22,750  365  25,700 25,750  454  28,700 28,750                                        543
 16,750 16,800  209  19,750 19,800                      283  22,750 22,800  367  25,750 25,800  456  28,750 28,800                                        545
 16,800 16,850  210  19,800 19,850                      285  22,800 22,850  368  25,800 25,850  457  28,800 28,850                                        546
 16,850 16,900  212  19,850 19,900                      286  22,850 22,900  370  25,850 25,900  459  28,850 28,900                                        548
 16,900 16,950  213  19,900 19,950                      287  22,900 22,950  371  25,900 25,950  460  28,900 28,950                                        549
 16,950 17,000  214  19,950 20,000                      288  22,950 23,000  373  25,950 26,000  462  28,950 29,000                                        551
            $17,000                          $20,000                          $23,000                         $26,000                          $29,000
 $17,000 $17,050  $215  $20,000 $20,050                 $289  $23,000 $23,050  $374  $26,000 $26,050  $463  $29,000 $29,050                               $552
 17,050 17,100  216  20,050 20,100                      291  23,050 23,100  376  26,050 26,100  465  29,050 29,100                                        554
 17,100 17,150  218  20,100 20,150                      292  23,100 23,150  377  26,100 26,150  466  29,100 29,150                                        555
 17,150 17,200  219  20,150 20,200                      293  23,150 23,200  379  26,150 26,200  468  29,150 29,200                                        557
 17,200 17,250  220  20,200 20,250                      294  23,200 23,250  380  26,200 26,250  469  29,200 29,250                                        558
 17,250 17,300  221  20,250 20,300                      296  23,250 23,300  382  26,250 26,300  471  29,250 29,300                                        560
 17,300 17,350  223  20,300 20,350                      297  23,300 23,350  383  26,300 26,350  472  29,300 29,350                                        561
 17,350 17,400  224  20,350 20,400                      298  23,350 23,400  385  26,350 26,400  474  29,350 29,400                                        563
 17,400 17,450  225  20,400 20,450                      299  23,400 23,450  386  26,400 26,450  475  29,400 29,450                                        564
 17,450 17,500  226  20,450 20,500                      301  23,450 23,500  388  26,450 26,500  477  29,450 29,500                                        566
 17,500 17,550  228  20,500 20,550                      302  23,500 23,550  389  26,500 26,550  478  29,500 29,550                                        567
 17,550 17,600  229  20,550 20,600                      303  23,550 23,600  391  26,550 26,600  480  29,550 29,600                                        569
 17,600 17,650  230  20,600 20,650                      304  23,600 23,650  392  26,600 26,650  481  29,600 29,650                                        570
 17,650 17,700  231  20,650 20,700                      306  23,650 23,700  394  26,650 26,700  483  29,650 29,700                                        572
 17,700 17,750  233  20,700 20,750                      307  23,700 23,750  395  26,700 26,750  484  29,700 29,750                                        573
 17,750 17,800  234  20,750 20,800                      308  23,750 23,800  397  26,750 26,800  486  29,750 29,800                                        575
 17,800 17,850  235  20,800 20,850                      309  23,800 23,850  398  26,800 26,850  487  29,800 29,850                                        576
 17,850 17,900  236  20,850 20,900                      311  23,850 23,900  399  26,850 26,900  489  29,850 29,900                                        578
 17,900 17,950  237  20,900 20,950                      312  23,900 23,950  401  26,900 26,950  490  29,900 29,950                                        579
 17,950 18,000  239   20,950 21,000                     313   23,950 24,000  402  26,950 27,000                          492  29,950 30,000  581 
                                                                              - 38 -

- 39 -

                                             2015 Income Tax Table 1 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: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $30,000                          $33,000                          $36,000                          $39,000                          $42,000
 $30,000 $30,050  $582      $33,000 $33,050  $671  $36,000 $36,050  $760  $39,000 $39,050  $849                                      $42,000 $42,050  $940
 30,050 30,100  584         33,050 33,100  673  36,050 36,100  762  39,050 39,100  851                                               42,050 42,100  942
 30,100 30,150  585         33,100 33,150  674  36,100 36,150  763  39,100 39,150  852                                               42,100 42,150  943
 30,150 30,200  587         33,150 33,200  676  36,150 36,200  765  39,150 39,200  854                                               42,150 42,200  945
 30,200 30,250  588         33,200 33,250  677  36,200 36,250  766  39,200 39,250  855                                               42,200 42,250  947
 30,250 30,300  590         33,250 33,300  679  36,250 36,300  768  39,250 39,300  857                                               42,250 42,300  949
 30,300 30,350  591         33,300 33,350  680  36,300 36,350  769  39,300 39,350  858                                               42,300 42,350  950
 30,350 30,400  592         33,350 33,400  682  36,350 36,400  771  39,350 39,400  860                                               42,350 42,400  952
 30,400 30,450  594         33,400 33,450  683  36,400 36,450  772  39,400 39,450  861                                               42,400 42,450  954
 30,450 30,500  595         33,450 33,500  685  36,450 36,500  774  39,450 39,500  863                                               42,450 42,500  956
 30,500 30,550  597         33,500 33,550  686  36,500 36,550  775  39,500 39,550  864                                               42,500 42,550  957
 30,550 30,600  598         33,550 33,600  687  36,550 36,600  777  39,550 39,600  866                                               42,550 42,600  959
 30,600 30,650  600         33,600 33,650  689  36,600 36,650  778  39,600 39,650  867                                               42,600 42,650  961
 30,650 30,700  601         33,650 33,700  690  36,650 36,700  780  39,650 39,700  869                                               42,650 42,700  962
 30,700 30,750  603         33,700 33,750  692  36,700 36,750  781  39,700 39,750  870                                               42,700 42,750  964
 30,750 30,800  604         33,750 33,800  693  36,750 36,800  782  39,750 39,800  872                                               42,750 42,800  966
 30,800 30,850  606         33,800 33,850  695  36,800 36,850  784  39,800 39,850  873                                               42,800 42,850  968
 30,850 30,900  607         33,850 33,900  696  36,850 36,900  785  39,850 39,900  875                                               42,850 42,900  969
 30,900 30,950  609         33,900 33,950  698  36,900 36,950  787  39,900 39,950  876                                               42,900 42,950  971
 30,950 31,000  610         33,950 34,000  699  36,950 37,000  788  39,950 40,000  877                                               42,950 43,000  973
            $31,000                          $34,000                          $37,000                          $40,000                          $43,000
 $31,000 $31,050  $612      $34,000 $34,050  $701  $37,000 $37,050  $790  $40,000 $40,050  $879                                      $43,000 $43,050  $975
 31,050 31,100  613         34,050 34,100  702  37,050 37,100  791  40,050 40,100  880                                               43,050 43,100  976
 31,100 31,150  615         34,100 34,150  704  37,100 37,150  793  40,100 40,150  882                                               43,100 43,150  978
 31,150 31,200  616         34,150 34,200  705  37,150 37,200  794  40,150 40,200  883                                               43,150 43,200  980
 31,200 31,250  618         34,200 34,250  707  37,200 37,250  796  40,200 40,250  885                                               43,200 43,250  982
 31,250 31,300  619         34,250 34,300  708  37,250 37,300  797  40,250 40,300  886                                               43,250 43,300  983
 31,300 31,350  621         34,300 34,350  710  37,300 37,350  799  40,300 40,350  888                                               43,300 43,350  985
 31,350 31,400  622         34,350 34,400  711  37,350 37,400  800  40,350 40,400  889                                               43,350 43,400  987
 31,400 31,450  624         34,400 34,450  713  37,400 37,450  802  40,400 40,450  891                                               43,400 43,450  988
 31,450 31,500  625         34,450 34,500  714  37,450 37,500  803  40,450 40,500  892                                               43,450 43,500  990
 31,500 31,550  627         34,500 34,550  716  37,500 37,550  805  40,500 40,550  894                                               43,500 43,550  992
 31,550 31,600  628         34,550 34,600  717  37,550 37,600  806  40,550 40,600  895                                               43,550 43,600  994
 31,600 31,650  630         34,600 34,650  719  37,600 37,650  808  40,600 40,650  897                                               43,600 43,650  995
 31,650 31,700  631         34,650 34,700  720  37,650 37,700  809  40,650 40,700  898                                               43,650 43,700  997
 31,700 31,750  633         34,700 34,750  722  37,700 37,750  811  40,700 40,750  900                                               43,700 43,750  999
 31,750 31,800  634         34,750 34,800  723  37,750 37,800  812  40,750 40,800  901                                               43,750 43,800 1,001
 31,800 31,850  636         34,800 34,850  725  37,800 37,850  814  40,800 40,850  903                                               43,800 43,850 1,002
 31,850 31,900  637         34,850 34,900  726  37,850 37,900  815  40,850 40,900  904                                               43,850 43,900 1,004
 31,900 31,950  638         34,900 34,950  728  37,900 37,950  817  40,900 40,950  906                                               43,900 43,950 1,006
 31,950 32,000  640         34,950 35,000  729  37,950 38,000  818  40,950 41,000  907                                               43,950 44,000 1,008
            $32,000                          $35,000                          $38,000                          $41,000                          $44,000
 $32,000 $32,050  $641      $35,000 $35,050  $731  $38,000 $38,050  $820  $41,000 $41,050  $909                                      $44,000 $44,050 $1,009
 32,050 32,100  643         35,050 35,100  732  38,050 38,100  821  41,050 41,100  910                                               44,050 44,100 1,011
 32,100 32,150  644         35,100 35,150  734  38,100 38,150  823  41,100 41,150  912                                               44,100 44,150 1,013
 32,150 32,200  646         35,150 35,200  735  38,150 38,200  824  41,150 41,200  913                                               44,150 44,200 1,014
 32,200 32,250  647         35,200 35,250  736  38,200 38,250  826  41,200 41,250  915                                               44,200 44,250 1,016
 32,250 32,300  649         35,250 35,300  738  38,250 38,300  827  41,250 41,300  916                                               44,250 44,300 1,018
 32,300 32,350  650         35,300 35,350  739  38,300 38,350  829  41,300 41,350  918                                               44,300 44,350 1,020
 32,350 32,400  652         35,350 35,400  741  38,350 38,400  830  41,350 41,400  919                                               44,350 44,400 1,021
 32,400 32,450  653         35,400 35,450  742  38,400 38,450  831  41,400 41,450  921                                               44,400 44,450 1,023
 32,450 32,500  655         35,450 35,500  744  38,450 38,500  833  41,450 41,500  922                                               44,450 44,500 1,025
 32,500 32,550  656         35,500 35,550  745  38,500 38,550  834  41,500 41,550  924                                               44,500 44,550 1,027
 32,550 32,600  658         35,550 35,600  747  38,550 38,600  836  41,550 41,600  925                                               44,550 44,600 1,028
 32,600 32,650  659         35,600 35,650  748  38,600 38,650  837  41,600 41,650  926                                               44,600 44,650 1,030
 32,650 32,700  661         35,650 35,700  750  38,650 38,700  839  41,650 41,700  928                                               44,650 44,700 1,032
 32,700 32,750  662         35,700 35,750  751  38,700 38,750  840  41,700 41,750  929   44,700 44,750 1,034
 32,750 32,800  664         35,750 35,800  753  38,750 38,800  842  41,750 41,800  930                                               44,750 44,800 1,035
 32,800 32,850  665         35,800 35,850  754  38,800 38,850  843  41,800 41,850  931                                               44,800 44,850 1,037
 32,850 32,900  667         35,850 35,900  756  38,850 38,900  845  41,850 41,900  933                                               44,850 44,900 1,039
 32,900 32,950  668         35,900 35,950  757  38,900 38,950  846  41,900 41,950  935                                               44,900 44,950 1,040
 32,950 33,000  670  35,950 36,000  759  38,950 39,000  848   41,950 42,000  937   44,950 45,000 1,042 
                                                                              - 39 -

- 40 -

                                            2015 Income Tax Table 1 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: Less than: Ohio tax:  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $45,000                         $48,000                          $51,000                          $54,000                          $57,000
 $45,000 $45,050 $1,044 $48,000 $48,050 $1,148  $51,000 $51,050 $1,252  $54,000 $54,050 $1,356  $57,000 $57,050 $1,460
 45,050 45,100 1,046  48,050 48,100 1,150  51,050 51,100 1,254  54,050 54,100 1,358  57,050 57,100 1,461
 45,100 45,150 1,047  48,100 48,150 1,151  51,100 51,150 1,255  54,100 54,150 1,359  57,100 57,150 1,463
 45,150 45,200 1,049  48,150 48,200 1,153  51,150 51,200 1,257  54,150 54,200 1,361  57,150 57,200 1,465
 45,200 45,250 1,051  48,200 48,250 1,155  51,200 51,250 1,259  54,200 54,250 1,363  57,200 57,250 1,467
 45,250 45,300 1,053  48,250 48,300 1,157  51,250 51,300 1,260  54,250 54,300 1,364  57,250 57,300 1,468
 45,300 45,350 1,054  48,300 48,350 1,158  51,300 51,350 1,262  54,300 54,350 1,366  57,300 57,350 1,470
 45,350 45,400 1,056  48,350 48,400 1,160  51,350 51,400 1,264  54,350 54,400 1,368  57,350 57,400 1,472
 45,400 45,450 1,058  48,400 48,450 1,162  51,400 51,450 1,266  54,400 54,450 1,370  57,400 57,450 1,474
 45,450 45,500 1,060  48,450 48,500 1,163  51,450 51,500 1,267  54,450 54,500 1,371  57,450 57,500 1,475
 45,500 45,550 1,061  48,500 48,550 1,165  51,500 51,550 1,269  54,500 54,550 1,373  57,500 57,550 1,477
 45,550 45,600 1,063  48,550 48,600 1,167  51,550 51,600 1,271  54,550 54,600 1,375  57,550 57,600 1,479
 45,600 45,650 1,065  48,600 48,650 1,169  51,600 51,650 1,273  54,600 54,650 1,377  57,600 57,650 1,481
 45,650 45,700 1,066  48,650 48,700 1,170  51,650 51,700 1,274  54,650 54,700 1,378  57,650 57,700 1,482
 45,700 45,750 1,068  48,700 48,750 1,172  51,700 51,750 1,276  54,700 54,750 1,380  57,700 57,750 1,484
 45,750 45,800 1,070  48,750 48,800 1,174  51,750 51,800 1,278  54,750 54,800 1,382  57,750 57,800 1,486
 45,800 45,850 1,072  48,800 48,850 1,176  51,800 51,850 1,280  54,800 54,850 1,383  57,800 57,850 1,487
 45,850 45,900 1,073  48,850 48,900 1,177  51,850 51,900 1,281  54,850 54,900 1,385  57,850 57,900 1,489
 45,900 45,950 1,075  48,900 48,950 1,179  51,900 51,950 1,283  54,900 54,950 1,387  57,900 57,950 1,491
 45,950 46,000 1,077  48,950 49,000 1,181  51,950 52,000 1,285  54,950 55,000 1,389  57,950 58,000 1,493
            $46,000                         $49,000                          $52,000                          $55,000                          $58,000
 $46,000 $46,050 $1,079  $49,000 $49,050 $1,183  $52,000 $52,050 $1,286  $55,000 $55,050 $1,390  $58,000 $58,050 $1,494
 46,050 46,100 1,080  49,050 49,100 1,184  52,050 52,100 1,288  55,050 55,100 1,392  58,050 58,100 1,496
 46,100 46,150 1,082  49,100 49,150 1,186  52,100 52,150 1,290  55,100 55,150 1,394  58,100 58,150 1,498
 46,150 46,200 1,084  49,150 49,200 1,188  52,150 52,200 1,292  55,150 55,200 1,396  58,150 58,200 1,500
 46,200 46,250 1,086  49,200 49,250 1,189  52,200 52,250 1,293  55,200 55,250 1,397  58,200 58,250 1,501
 46,250 46,300 1,087  49,250 49,300 1,191  52,250 52,300 1,295  55,250 55,300 1,399  58,250 58,300 1,503
 46,300 46,350 1,089  49,300 49,350 1,193  52,300 52,350 1,297  55,300 55,350 1,401  58,300 58,350 1,505
 46,350 46,400 1,091  49,350 49,400 1,195  52,350 52,400 1,299  55,350 55,400 1,403  58,350 58,400 1,506
 46,400 46,450 1,092  49,400 49,450 1,196  52,400 52,450 1,300  55,400 55,450 1,404  58,400 58,450 1,508
 46,450 46,500 1,094  49,450 49,500 1,198  52,450 52,500 1,302  55,450 55,500 1,406  58,450 58,500 1,510
 46,500 46,550 1,096  49,500 49,550 1,200  52,500 52,550 1,304  55,500 55,550 1,408  58,500 58,550 1,512
 46,550 46,600 1,098  49,550 49,600 1,202  52,550 52,600 1,306  55,550 55,600 1,409  58,550 58,600 1,513
 46,600 46,650 1,099  49,600 49,650 1,203  52,600 52,650 1,307  55,600 55,650 1,411  58,600 58,650 1,515
 46,650 46,700 1,101  49,650 49,700 1,205  52,650 52,700 1,309  55,650 55,700 1,413  58,650 58,700 1,517
 46,700 46,750 1,103  49,700 49,750 1,207  52,700 52,750 1,311  55,700 55,750 1,415  58,700 58,750 1,519
 46,750 46,800 1,105  49,750 49,800 1,209  52,750 52,800 1,312  55,750 55,800 1,416  58,750 58,800 1,520
 46,800 46,850 1,106  49,800 49,850 1,210  52,800 52,850 1,314  55,800 55,850 1,418  58,800 58,850 1,522
 46,850 46,900 1,108  49,850 49,900 1,212  52,850 52,900 1,316  55,850 55,900 1,420  58,850 58,900 1,524
 46,900 46,950 1,110  49,900 49,950 1,214  52,900 52,950 1,318  55,900 55,950 1,422  58,900 58,950 1,526
 46,950 47,000 1,111  49,950 50,000 1,215  52,950 53,000 1,319  55,950 56,000 1,423  58,950 59,000 1,527
            $47,000                         $50,000                          $53,000                          $56,000                          $59,000
 $47,000 $47,050 $1,113  $50,000 $50,050 $1,217  $53,000 $53,050 $1,321  $56,000 $56,050 $1,425  $59,000 $59,050 $1,529
 47,050 47,100 1,115  50,050 50,100 1,219  53,050 53,100 1,323  56,050 56,100 1,427  59,050 59,100 1,531
 47,100 47,150 1,117  50,100 50,150 1,221  53,100 53,150 1,325  56,100 56,150 1,429  59,100 59,150 1,532
 47,150 47,200 1,118  50,150 50,200 1,222  53,150 53,200 1,326  56,150 56,200 1,430  59,150 59,200 1,534
 47,200 47,250 1,120  50,200 50,250 1,224  53,200 53,250 1,328  56,200 56,250 1,432  59,200 59,250 1,536
 47,250 47,300 1,122  50,250 50,300 1,226  53,250 53,300 1,330  56,250 56,300 1,434  59,250 59,300 1,538
 47,300 47,350 1,124  50,300 50,350 1,228  53,300 53,350 1,332  56,300 56,350 1,435  59,300 59,350 1,539
 47,350 47,400 1,125  50,350 50,400 1,229  53,350 53,400 1,333  56,350 56,400 1,437  59,350 59,400 1,541
 47,400 47,450 1,127  50,400 50,450 1,231  53,400 53,450 1,335  56,400 56,450 1,439  59,400 59,450 1,543
 47,450 47,500 1,129  50,450 50,500 1,233  53,450 53,500 1,337  56,450 56,500 1,441  59,450 59,500 1,545
 47,500 47,550 1,131  50,500 50,550 1,234  53,500 53,550 1,338  56,500 56,550 1,442  59,500 59,550 1,546
 47,550 47,600 1,132  50,550 50,600 1,236  53,550 53,600 1,340  56,550 56,600 1,444  59,550 59,600 1,548
 47,600 47,650 1,134  50,600 50,650 1,238  53,600 53,650 1,342  56,600 56,650 1,446  59,600 59,650 1,550
 47,650 47,700 1,136  50,650 50,700 1,240  53,650 53,700 1,344  56,650 56,700 1,448  59,650 59,700 1,552
 47,700 47,750 1,137  50,700 50,750 1,241  53,700 53,750 1,345  56,700 56,750 1,449  59,700 59,750 1,553
 47,750 47,800 1,139  50,750 50,800 1,243  53,750 53,800 1,347  56,750 56,800 1,451  59,750 59,800 1,555
 47,800 47,850 1,141  50,800 50,850 1,245  53,800 53,850 1,349  56,800 56,850 1,453  59,800 59,850 1,557
 47,850 47,900 1,143  50,850 50,900 1,247  53,850 53,900 1,351  56,850 56,900 1,455  59,850 59,900 1,558
 47,900 47,950 1,144  50,900 50,950 1,248  53,900 53,950 1,352  56,900 56,950 1,456  59,900 59,950 1,560
 47,950 48,000 1,146  50,950 51,000 1,250   53,950 54,000 1,354   56,950 57,000 1,458  59,950 60,000 1,562 
                                                                             - 40 -

- 41 -

                                             2015 Income Tax Table 1 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: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $60,000                          $63,000                          $66,000                          $69,000                          $72,000
 $60,000 $60,050 $1,564  $63,000 $63,050 $1,668  $66,000 $66,050 $1,772  $69,000 $69,050 $1,876                            $72,000 $72,050 $1,979
 60,050 60,100 1,565  63,050 63,100 1,669  66,050 66,100 1,773  69,050 69,100 1,877                                        72,050 72,100 1,981
 60,100 60,150 1,567  63,100 63,150 1,671  66,100 66,150 1,775  69,100 69,150 1,879                                        72,100 72,150 1,983
 60,150 60,200 1,569  63,150 63,200 1,673  66,150 66,200 1,777  69,150 69,200 1,881                                        72,150 72,200 1,985
 60,200 60,250 1,571  63,200 63,250 1,675  66,200 66,250 1,779  69,200 69,250 1,882                                        72,200 72,250 1,986
 60,250 60,300 1,572  63,250 63,300 1,676  66,250 66,300 1,780  69,250 69,300 1,884                                        72,250 72,300 1,988
 60,300 60,350 1,574  63,300 63,350 1,678  66,300 66,350 1,782  69,300 69,350 1,886                                        72,300 72,350 1,990
 60,350 60,400 1,576  63,350 63,400 1,680  66,350 66,400 1,784  69,350 69,400 1,888                                        72,350 72,400 1,992
 60,400 60,450 1,578  63,400 63,450 1,681  66,400 66,450 1,785  69,400 69,450 1,889                                        72,400 72,450 1,993
 60,450 60,500 1,579  63,450 63,500 1,683  66,450 66,500 1,787  69,450 69,500 1,891                                        72,450 72,500 1,995
 60,500 60,550 1,581  63,500 63,550 1,685  66,500 66,550 1,789  69,500 69,550 1,893                                        72,500 72,550 1,997
 60,550 60,600 1,583  63,550 63,600 1,687  66,550 66,600 1,791  69,550 69,600 1,895                                        72,550 72,600 1,999
 60,600 60,650 1,584  63,600 63,650 1,688  66,600 66,650 1,792  69,600 69,650 1,896                                        72,600 72,650 2,000
 60,650 60,700 1,586  63,650 63,700 1,690  66,650 66,700 1,794  69,650 69,700 1,898                                        72,650 72,700 2,002
 60,700 60,750 1,588  63,700 63,750 1,692  66,700 66,750 1,796  69,700 69,750 1,900                                        72,700 72,750 2,004
 60,750 60,800 1,590  63,750 63,800 1,694  66,750 66,800 1,798  69,750 69,800 1,902                                        72,750 72,800 2,005
 60,800 60,850 1,591  63,800 63,850 1,695  66,800 66,850 1,799  69,800 69,850 1,903                                        72,800 72,850 2,007
 60,850 60,900 1,593  63,850 63,900 1,697  66,850 66,900 1,801  69,850 69,900 1,905                                        72,850 72,900 2,009
 60,900 60,950 1,595  63,900 63,950 1,699  66,900 66,950 1,803  69,900 69,950 1,907                                        72,900 72,950 2,011
 60,950 61,000 1,597  63,950 64,000 1,701  66,950 67,000 1,804  69,950 70,000 1,908                                        72,950 73,000 2,012
            $61,000                          $64,000                          $67,000                          $70,000                          $73,000
 $61,000 $61,050 $1,598  $64,000 $64,050 $1,702  $67,000 $67,050 $1,806  $70,000 $70,050 $1,910                            $73,000 $73,050 $2,014
 61,050 61,100 1,600  64,050 64,100 1,704  67,050 67,100 1,808  70,050 70,100 1,912                                        73,050 73,100 2,016
 61,100 61,150 1,602  64,100 64,150 1,706  67,100 67,150 1,810  70,100 70,150 1,914                                        73,100 73,150 2,018
 61,150 61,200 1,604  64,150 64,200 1,707  67,150 67,200 1,811  70,150 70,200 1,915                                        73,150 73,200 2,019
 61,200 61,250 1,605  64,200 64,250 1,709  67,200 67,250 1,813  70,200 70,250 1,917                                        73,200 73,250 2,021
 61,250 61,300 1,607  64,250 64,300 1,711  67,250 67,300 1,815  70,250 70,300 1,919                                        73,250 73,300 2,023
 61,300 61,350 1,609  64,300 64,350 1,713  67,300 67,350 1,817  70,300 70,350 1,921                                        73,300 73,350 2,025
 61,350 61,400 1,610  64,350 64,400 1,714  67,350 67,400 1,818  70,350 70,400 1,922                                        73,350 73,400 2,026
 61,400 61,450 1,612  64,400 64,450 1,716  67,400 67,450 1,820  70,400 70,450 1,924                                        73,400 73,450 2,028
 61,450 61,500 1,614  64,450 64,500 1,718  67,450 67,500 1,822  70,450 70,500 1,926                                        73,450 73,500 2,030
 61,500 61,550 1,616  64,500 64,550 1,720  67,500 67,550 1,824  70,500 70,550 1,927                                        73,500 73,550 2,031
 61,550 61,600 1,617  64,550 64,600 1,721  67,550 67,600 1,825  70,550 70,600 1,929                                        73,550 73,600 2,033
 61,600 61,650 1,619  64,600 64,650 1,723  67,600 67,650 1,827  70,600 70,650 1,931                                        73,600 73,650 2,035
 61,650 61,700 1,621  64,650 64,700 1,725  67,650 67,700 1,829  70,650 70,700 1,933                                        73,650 73,700 2,037
 61,700 61,750 1,623  64,700 64,750 1,727  67,700 67,750 1,830  70,700 70,750 1,934                                        73,700 73,750 2,038
 61,750 61,800 1,624  64,750 64,800 1,728  67,750 67,800 1,832  70,750 70,800 1,936                                        73,750 73,800 2,040
 61,800 61,850 1,626  64,800 64,850 1,730  67,800 67,850 1,834  70,800 70,850 1,938                                        73,800 73,850 2,042
 61,850 61,900 1,628  64,850 64,900 1,732  67,850 67,900 1,836  70,850 70,900 1,940                                        73,850 73,900 2,044
 61,900 61,950 1,630  64,900 64,950 1,733  67,900 67,950 1,837  70,900 70,950 1,941                                        73,900 73,950 2,045
 61,950 62,000 1,631  64,950 65,000 1,735  67,950 68,000 1,839  70,950 71,000 1,943                                        73,950 74,000 2,047
            $62,000                          $65,000                          $68,000                          $71,000                          $74,000
 $62,000 $62,050 $1,633  $65,000 $65,050 $1,737  $68,000 $68,050 $1,841  $71,000 $71,050 $1,945                            $74,000 $74,050 $2,049
 62,050 62,100 1,635  65,050 65,100 1,739  68,050 68,100 1,843  71,050 71,100 1,947                                        74,050 74,100 2,051
 62,100 62,150 1,636  65,100 65,150 1,740  68,100 68,150 1,844  71,100 71,150 1,948                                        74,100 74,150 2,052
 62,150 62,200 1,638  65,150 65,200 1,742  68,150 68,200 1,846  71,150 71,200 1,950                                        74,150 74,200 2,054
 62,200 62,250 1,640  65,200 65,250 1,744  68,200 68,250 1,848  71,200 71,250 1,952                                        74,200 74,250 2,056
 62,250 62,300 1,642  65,250 65,300 1,746  68,250 68,300 1,850  71,250 71,300 1,953                                        74,250 74,300 2,057
 62,300 62,350 1,643  65,300 65,350 1,747  68,300 68,350 1,851  71,300 71,350 1,955                                        74,300 74,350 2,059
 62,350 62,400 1,645  65,350 65,400 1,749  68,350 68,400 1,853  71,350 71,400 1,957                                        74,350 74,400 2,061
 62,400 62,450 1,647  65,400 65,450 1,751  68,400 68,450 1,855  71,400 71,450 1,959                                        74,400 74,450 2,063
 62,450 62,500 1,649  65,450 65,500 1,753  68,450 68,500 1,856  71,450 71,500 1,960                                        74,450 74,500 2,064
 62,500 62,550 1,650  65,500 65,550 1,754  68,500 68,550 1,858  71,500 71,550 1,962                                        74,500 74,550 2,066
 62,550 62,600 1,652  65,550 65,600 1,756  68,550 68,600 1,860  71,550 71,600 1,964                                        74,550 74,600 2,068
 62,600 62,650 1,654  65,600 65,650 1,758  68,600 68,650 1,862  71,600 71,650 1,966                                        74,600 74,650 2,070
 62,650 62,700 1,655  65,650 65,700 1,759  68,650 68,700 1,863  71,650 71,700 1,967                                        74,650 74,700 2,071
 62,700 62,750 1,657  65,700 65,750 1,761  68,700 68,750 1,865  71,700 71,750 1,969                                        74,700 74,750 2,073
 62,750 62,800 1,659  65,750 65,800 1,763  68,750 68,800 1,867  71,750 71,800 1,971                                        74,750 74,800 2,075
 62,800 62,850 1,661  65,800 65,850 1,765  68,800 68,850 1,869  71,800 71,850 1,973                                        74,800 74,850 2,076
 62,850 62,900 1,662  65,850 65,900 1,766  68,850 68,900 1,870  71,850 71,900 1,974                                        74,850 74,900 2,078
 62,900 62,950 1,664  65,900 65,950 1,768  68,900 68,950 1,872  71,900 71,950 1,976                                        74,900 74,950 2,080
 62,950 63,000 1,666  65,950 66,000 1,770   68,950 69,000 1,874   71,950 72,000 1,978  74,950 75,000 2,082 

                                                                              - 41 -

- 42 -

                                             2015 Income Tax Table 1 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: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $75,000                          $78,000                          $81,000                          $84,000                          $87,000
 $75,000 $75,050 $2,083  $78,000 $78,050 $2,187  $81,000 $81,050 $2,291  $84,000 $84,050 $2,399  $87,000 $87,050 $2,517
 75,050 75,100 2,085  78,050 78,100 2,189  81,050 81,100 2,293  84,050 84,100 2,401  87,050 87,100 2,519
 75,100 75,150 2,087  78,100 78,150 2,191  81,100 81,150 2,295  84,100 84,150 2,403  87,100 87,150 2,521
 75,150 75,200 2,089  78,150 78,200 2,193  81,150 81,200 2,297  84,150 84,200 2,405  87,150 87,200 2,523
 75,200 75,250 2,090  78,200 78,250 2,194  81,200 81,250 2,298  84,200 84,250 2,407  87,200 87,250 2,525
 75,250 75,300 2,092  78,250 78,300 2,196  81,250 81,300 2,300  84,250 84,300 2,409  87,250 87,300 2,527
 75,300 75,350 2,094  78,300 78,350 2,198  81,300 81,350 2,302  84,300 84,350 2,410  87,300 87,350 2,529
 75,350 75,400 2,096  78,350 78,400 2,199  81,350 81,400 2,303  84,350 84,400 2,412  87,350 87,400 2,531
 75,400 75,450 2,097  78,400 78,450 2,201  81,400 81,450 2,305  84,400 84,450 2,414  87,400 87,450 2,533
 75,450 75,500 2,099  78,450 78,500 2,203  81,450 81,500 2,307  84,450 84,500 2,416  87,450 87,500 2,535
 75,500 75,550 2,101  78,500 78,550 2,205  81,500 81,550 2,309  84,500 84,550 2,418  87,500 87,550 2,537
 75,550 75,600 2,102  78,550 78,600 2,206  81,550 81,600 2,310  84,550 84,600 2,420  87,550 87,600 2,539
 75,600 75,650 2,104  78,600 78,650 2,208  81,600 81,650 2,312  84,600 84,650 2,422  87,600 87,650 2,541
 75,650 75,700 2,106  78,650 78,700 2,210  81,650 81,700 2,314  84,650 84,700 2,424  87,650 87,700 2,543
 75,700 75,750 2,108  78,700 78,750 2,212  81,700 81,750 2,316  84,700 84,750 2,426  87,700 87,750 2,545
 75,750 75,800 2,109  78,750 78,800 2,213  81,750 81,800 2,317  84,750 84,800 2,428  87,750 87,800 2,547
 75,800 75,850 2,111  78,800 78,850 2,215  81,800 81,850 2,319  84,800 84,850 2,430  87,800 87,850 2,549
 75,850 75,900 2,113  78,850 78,900 2,217  81,850 81,900 2,321  84,850 84,900 2,432  87,850 87,900 2,551
 75,900 75,950 2,115  78,900 78,950 2,219  81,900 81,950 2,323  84,900 84,950 2,434  87,900 87,950 2,553
 75,950 76,000 2,116  78,950 79,000 2,220  81,950 82,000 2,324  84,950 85,000 2,436  87,950 88,000 2,555
            $76,000                          $79,000                          $82,000                          $85,000                          $88,000
 $76,000 $76,050 $2,118  $79,000 $79,050 $2,222  $82,000 $82,050 $2,326  $85,000 $85,050 $2,438  $88,000 $88,050 $2,557
 76,050 76,100 2,120  79,050 79,100 2,224  82,050 82,100 2,328  85,050 85,100 2,440  88,050 88,100 2,559
 76,100 76,150 2,122  79,100 79,150 2,225  82,100 82,150 2,329  85,100 85,150 2,442  88,100 88,150 2,561
 76,150 76,200 2,123  79,150 79,200 2,227  82,150 82,200 2,331  85,150 85,200 2,444  88,150 88,200 2,563
 76,200 76,250 2,125  79,200 79,250 2,229  82,200 82,250 2,333  85,200 85,250 2,446  88,200 88,250 2,565
 76,250 76,300 2,127  79,250 79,300 2,231  82,250 82,300 2,335  85,250 85,300 2,448  88,250 88,300 2,567
 76,300 76,350 2,128  79,300 79,350 2,232  82,300 82,350 2,336  85,300 85,350 2,450  88,300 88,350 2,569
 76,350 76,400 2,130  79,350 79,400 2,234  82,350 82,400 2,338  85,350 85,400 2,452  88,350 88,400 2,571
 76,400 76,450 2,132  79,400 79,450 2,236  82,400 82,450 2,340  85,400 85,450 2,454  88,400 88,450 2,573
 76,450 76,500 2,134  79,450 79,500 2,238  82,450 82,500 2,342  85,450 85,500 2,456  88,450 88,500 2,575
 76,500 76,550 2,135  79,500 79,550 2,239  82,500 82,550 2,343  85,500 85,550 2,458  88,500 88,550 2,577
 76,550 76,600 2,137  79,550 79,600 2,241  82,550 82,600 2,345  85,550 85,600 2,460  88,550 88,600 2,579
 76,600 76,650 2,139  79,600 79,650 2,243  82,600 82,650 2,347  85,600 85,650 2,462  88,600 88,650 2,581
 76,650 76,700 2,141  79,650 79,700 2,245  82,650 82,700 2,348  85,650 85,700 2,464  88,650 88,700 2,583
 76,700 76,750 2,142  79,700 79,750 2,246  82,700 82,750 2,350  85,700 85,750 2,466  88,700 88,750 2,585
 76,750 76,800 2,144  79,750 79,800 2,248  82,750 82,800 2,352  85,750 85,800 2,468  88,750 88,800 2,587
 76,800 76,850 2,146  79,800 79,850 2,250  82,800 82,850 2,354  85,800 85,850 2,470  88,800 88,850 2,589
 76,850 76,900 2,148  79,850 79,900 2,251  82,850 82,900 2,355  85,850 85,900 2,472  88,850 88,900 2,591
 76,900 76,950 2,149  79,900 79,950 2,253  82,900 82,950 2,357  85,900 85,950 2,474  88,900 88,950 2,593
 76,950 77,000 2,151  79,950 80,000 2,255  82,950 83,000 2,359  85,950 86,000 2,476  88,950 89,000 2,595
            $77,000                          $80,000                          $83,000                          $86,000                          $89,000
 $77,000 $77,050 $2,153  $80,000 $80,050 $2,257  $83,000 $83,050 $2,361  $86,000 $86,050 $2,478  $89,000 $89,050 $2,597
 77,050 77,100 2,154  80,050 80,100 2,258  83,050 83,100 2,362  86,050 86,100 2,480  89,050 89,100 2,599
 77,100 77,150 2,156  80,100 80,150 2,260  83,100 83,150 2,364  86,100 86,150 2,482  89,100 89,150 2,601
 77,150 77,200 2,158  80,150 80,200 2,262  83,150 83,200 2,366  86,150 86,200 2,484  89,150 89,200 2,603
 77,200 77,250 2,160  80,200 80,250 2,264  83,200 83,250 2,368  86,200 86,250 2,486  89,200 89,250 2,605
 77,250 77,300 2,161  80,250 80,300 2,265  83,250 83,300 2,369  86,250 86,300 2,488  89,250 89,300 2,607
 77,300 77,350 2,163  80,300 80,350 2,267  83,300 83,350 2,371  86,300 86,350 2,490  89,300 89,350 2,608
 77,350 77,400 2,165  80,350 80,400 2,269  83,350 83,400 2,373  86,350 86,400 2,492  89,350 89,400 2,610
 77,400 77,450 2,167  80,400 80,450 2,271  83,400 83,450 2,375  86,400 86,450 2,494  89,400 89,450 2,612
 77,450 77,500 2,168  80,450 80,500 2,272  83,450 83,500 2,377  86,450 86,500 2,496  89,450 89,500 2,614
 77,500 77,550 2,170  80,500 80,550 2,274  83,500 83,550 2,379  86,500 86,550 2,498  89,500 89,550 2,616
 77,550 77,600 2,172  80,550 80,600 2,276  83,550 83,600 2,381  86,550 86,600 2,500  89,550 89,600 2,618
 77,600 77,650 2,174  80,600 80,650 2,277  83,600 83,650 2,383  86,600 86,650 2,502  89,600 89,650 2,620
 77,650 77,700 2,175  80,650 80,700 2,279  83,650 83,700 2,385  86,650 86,700 2,504  89,650 89,700 2,622
 77,700 77,750 2,177  80,700 80,750 2,281  83,700 83,750 2,387  86,700 86,750 2,506  89,700 89,750 2,624
 77,750 77,800 2,179  80,750 80,800 2,283  83,750 83,800 2,389  86,750 86,800 2,508  89,750 89,800 2,626
 77,800 77,850 2,180  80,800 80,850 2,284  83,800 83,850 2,391  86,800 86,850 2,509  89,800 89,850 2,628
 77,850 77,900 2,182  80,850 80,900 2,286  83,850 83,900 2,393  86,850 86,900 2,511  89,850 89,900 2,630
 77,900 77,950 2,184  80,900 80,950 2,288  83,900 83,950 2,395  86,900 86,950 2,513  89,900 89,950 2,632
 77,950 78,000 2,186  80,950 81,000 2,290   83,950 84,000 2,397  86,950 87,000 2,515   89,950 90,000 2,634  

                                                                              - 42 -

- 43 -

                                            2015 Income Tax Table 1 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: Less than: Ohio tax:  At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:   At least: Less than: Ohio tax:
            $90,000                         $92,000                          $94,000                          $96,000                          $98,000
 $90,000 $90,050 $2,636  $92,000 $92,050 $2,715  $94,000 $94,050 $2,795  $96,000 $96,050 $2,874  $98,000 $98,050 $2,953
 90,050 90,100 2,638  92,050 92,100 2,717  94,050 94,100 2,797  96,050 96,100 2,876  98,050 98,100 2,955
 90,100 90,150 2,640  92,100 92,150 2,719  94,100 94,150 2,799  96,100 96,150 2,878  98,100 98,150 2,957
 90,150 90,200 2,642  92,150 92,200 2,721  94,150 94,200 2,801  96,150 96,200 2,880  98,150 98,200 2,959
 90,200 90,250 2,644  92,200 92,250 2,723  94,200 94,250 2,803  96,200 96,250 2,882  98,200 98,250 2,961
 90,250 90,300 2,646  92,250 92,300 2,725  94,250 94,300 2,805  96,250 96,300 2,884  98,250 98,300 2,963
 90,300 90,350 2,648  92,300 92,350 2,727  94,300 94,350 2,806  96,300 96,350 2,886  98,300 98,350 2,965
 90,350 90,400 2,650  92,350 92,400 2,729  94,350 94,400 2,808  96,350 96,400 2,888  98,350 98,400 2,967
 90,400 90,450 2,652  92,400 92,450 2,731  94,400 94,450 2,810  96,400 96,450 2,890  98,400 98,450 2,969
 90,450 90,500 2,654  92,450 92,500 2,733  94,450 94,500 2,812  96,450 96,500 2,892  98,450 98,500 2,971
 90,500 90,550 2,656  92,500 92,550 2,735  94,500 94,550 2,814  96,500 96,550 2,894  98,500 98,550 2,973
 90,550 90,600 2,658  92,550 92,600 2,737  94,550 94,600 2,816  96,550 96,600 2,896  98,550 98,600 2,975
 90,600 90,650 2,660  92,600 92,650 2,739  94,600 94,650 2,818  96,600 96,650 2,898  98,600 98,650 2,977
 90,650 90,700 2,662  92,650 92,700 2,741  94,650 94,700 2,820  96,650 96,700 2,900  98,650 98,700 2,979
 90,700 90,750 2,664  92,700 92,750 2,743  94,700 94,750 2,822  96,700 96,750 2,902  98,700 98,750 2,981
 90,750 90,800 2,666  92,750 92,800 2,745  94,750 94,800 2,824  96,750 96,800 2,904  98,750 98,800 2,983
 90,800 90,850 2,668  92,800 92,850 2,747  94,800 94,850 2,826  96,800 96,850 2,905  98,800 98,850 2,985
 90,850 90,900 2,670  92,850 92,900 2,749  94,850 94,900 2,828  96,850 96,900 2,907  98,850 98,900 2,987
 90,900 90,950 2,672  92,900 92,950 2,751  94,900 94,950 2,830  96,900 96,950 2,909  98,900 98,950 2,989
 90,950 91,000 2,674  92,950 93,000 2,753  94,950 95,000 2,832  96,950 97,000 2,911  98,950 99,000 2,991
            $91,000                         $93,000                          $95,000                          $97,000                          $99,000
 $91,000 $91,050 $2,676  $93,000 $93,050 $2,755  $95,000 $95,050 $2,834  $97,000 $97,050 $2,913  $99,000 $99,050 $2,993
 91,050 91,100 2,678  93,050 93,100 2,757  95,050 95,100 2,836  97,050 97,100 2,915  99,050 99,100 2,995
 91,100 91,150 2,680  93,100 93,150 2,759  95,100 95,150 2,838  97,100 97,150 2,917  99,100 99,150 2,997
 91,150 91,200 2,682  93,150 93,200 2,761  95,150 95,200 2,840  97,150 97,200 2,919  99,150 99,200 2,999
 91,200 91,250 2,684  93,200 93,250 2,763  95,200 95,250 2,842  97,200 97,250 2,921  99,200 99,250 3,001
 91,250 91,300 2,686  93,250 93,300 2,765  95,250 95,300 2,844  97,250 97,300 2,923  99,250 99,300 3,003
 91,300 91,350 2,688  93,300 93,350 2,767  95,300 95,350 2,846  97,300 97,350 2,925  99,300 99,350 3,004
 91,350 91,400 2,690  93,350 93,400 2,769  95,350 95,400 2,848  97,350 97,400 2,927  99,350 99,400 3,006
 91,400 91,450 2,692  93,400 93,450 2,771  95,400 95,450 2,850  97,400 97,450 2,929  99,400 99,450 3,008
 91,450 91,500 2,694  93,450 93,500 2,773  95,450 95,500 2,852  97,450 97,500 2,931  99,450 99,500 3,010
 91,500 91,550 2,696  93,500 93,550 2,775  95,500 95,550 2,854  97,500 97,550 2,933  99,500 99,550 3,012
 91,550 91,600 2,698  93,550 93,600 2,777  95,550 95,600 2,856  97,550 97,600 2,935  99,550 99,600 3,014
 91,600 91,650 2,700  93,600 93,650 2,779  95,600 95,650 2,858  97,600 97,650 2,937  99,600 99,650 3,016
 91,650 91,700 2,702  93,650 93,700 2,781  95,650 95,700 2,860  97,650 97,700 2,939  99,650 99,700 3,018
 91,700 91,750 2,704  93,700 93,750 2,783  95,700 95,750 2,862  97,700 97,750 2,941  99,700 99,750 3,020
 91,750 91,800 2,706  93,750 93,800 2,785  95,750 95,800 2,864  97,750 97,800 2,943  99,750 99,800 3,022
 91,800 91,850 2,707  93,800 93,850 2,787  95,800 95,850 2,866  97,800 97,850 2,945  99,800 99,850 3,024
 91,850 91,900 2,709  93,850 93,900 2,789  95,850 95,900 2,868  97,850 97,900 2,947  99,850 99,900 3,026
 91,900 91,950 2,711  93,900 93,950 2,791  95,900 95,950 2,870  97,900 97,950 2,949  99,900 99,950 3,028
 91,950 92,000 2,713   93,950 94,000 2,793   95,950 96,000 2,872   97,950 98,000 2,951  99,950 100,000 3,030

                                 2015 Income Tax Table 2 for Ohio IT 1040
                              The income tax tables reﬂ ect a 6.3% reduction compared to taxable year 2014.
   Taxpayers with Ohio taxable nonbusiness income of $100,000 or more must use this table. You must round your tax to the nearest dollar.
   Ohio Taxable Nonbusiness Income                                                  2015 Ohio Nonbusiness Income Tax
               (Ohio IT 1040, line 7)                                                   (enter on Ohio IT 1040, line 8a)
               0       –      $    5,200                                                0.495%                of Ohio taxable nonbusiness income
            $    5,200 –      $  10,400                    $       25.74           plus  0.990%               of the amount in excess of $    5,200
            $  10,400  –      $  15,650                     $       77.22          plus 1.980%                of the amount in excess of $  10,400
            $  15,650  –      $  20,900                     $     181.17           plus 2.476%                of the amount in excess of $  15,650
            $  20,900  –      $  41,700                     $     311.16           plus 2.969%                of the amount in excess of $  20,900
            $  41,700  –      $  83,350                     $     928.71           plus 3.465%                of the amount in excess of $  41,700
            $  83,350  –      $104,250                      $  2,371.88            plus 3.960%                of the amount in excess of $  83,350
 $104,250 – $208,500                                       $  3,199.52             plus 4.597%                of the amount in excess of $104,250
 more than – $208,500                                      $  7,991.89             plus 4.997%                of the amount in excess of $208,500
                                                                             - 43 -

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                                     Back

                           The Finder

Do you know your Ohio public 

school district name and number?

Do you know if your Ohio public 

school district has an income tax?

        If you need to ﬁ nd the name of your Ohio 

         public school district, use The Finder.

                           Step 1  Go to our Web site at tax.ohio.gov.
The Finder

Municipal Tax              Step 2  Click on The Finder.

School District Income Tax Step 3  Click on School District Income Tax. Follow 
                           the directions to look up your school district.
Sales and Use Tax
                           Step 4  We will validate the street address and city.

Tax District Summary
                           Step 5  The Ohio public school district name and 
                           number will appear on the screen with the applicable tax 
rate if the school district has an income tax in effect. You will also see a reference 
number for each look-up inquiry.

Step 6   Enter the Ohio public school district number in the space provided 
on the front of your Ohio IT 1040 or SD 100.

If you think the school district information we provide is incorrect, e-mail your inquiry 
to us by scrolling to the bottom of the screen page and clicking on "Contact Us."

                           Don't Have Access to the Internet?

If you don't have access to the Internet, contact your county auditor or county 
board of elections to verify your Ohio public school district.

                                     - 44 -

- 45 -

                                                                      Back

                               Ohio Public School District Numbers
Below is a list of the identiﬁ cation numbers of all public school districts An asterisk (*) and bold print indicate a school district with an 
in Ohio. Enter on the front of Ohio IT 1040 or SD 100 the number             income tax in effect for 2015. If you lived in (resided) or were do-
of the school district where you lived (resided) or where you were           miciled in one of these school districts for all or part of the year, you 
domiciled for the majority of 2015. Each district is listed under the        are required to ﬁ le a school district income tax return, Ohio SD 100.
county or counties in which the school district is located. Do not use 
nonpublic or joint vocational school districts. Full-year non-Ohio           If you do not know the public school district in which you live, see 
domiciliaries should use 9999.                                               The Finder on page 44. 

ADAMS COUNTY                                             * Minster LSD ....................................0601   Carrollton EVSD ..............................1002
  Adams County/Ohio Valley LSD ......0101                * New Bremen LSD ...........................0602         Conotton Valley Union LSD .............3401
 Bright LSD .......................................3601  * New Knoxville LSD ........................0603         Edison LSD ......................................4102
 Eastern LSD ....................................0801    * Parkway LSD ..................................5405     Harrison Hills CSD ...........................3402
 Manchester LSD ..............................0102        Shawnee LSD ..................................0208      Minerva LSD ....................................7610
                                                         * Spencerville LSD ...........................0209       Osnaburg LSD .................................7613
ALLEN COUNTY                                              St. Marys CSD .................................0604     Sandy Valley LSD ............................7616
 Allen East LSD.................................0201     * Upper Scioto Valley LSD ...............3306            Southern LSD ..................................1509
 Bath LSD .........................................0202  * Wapakoneta CSD ...........................0605
* Bluffton EVSD ................................0203     * Waynesﬁ eld-Goshen LSD .............0606              CHAMPAIGN COUNTY
* Columbus Grove LSD ....................6901                                                                     Graham LSD ....................................1101
 Delphos CSD ...................................0204     BELMONT COUNTY                                          * Mechanicsburg EVSD....................1102
 Elida LSD .........................................0205  Barnesville EVSD ............................0701      * Miami East LSD ..............................5504
 Lima CSD ........................................0206    Bellaire CSD ....................................0702   Northeastern LSD ............................1203 
* Pandora-Gilboa LSD ......................6909           Bridgeport EVSD .............................0703      * Northwestern LSD .........................1204 
 Perry LSD ........................................0207   Buckeye LSD ...................................4101    * Triad LSD ........................................1103
 Shawnee LSD ..................................0208       Harrison Hills CSD ...........................3402      Urbana CSD ....................................1104
* Spencerville LSD ...........................0209         Martins Ferry CSD ...........................0704     * West Liberty-Salem LSD ...............1105
* Waynesﬁ eld-Goshen LSD .............0606                Shadyside LSD ................................0705
                                                           St. Clairsville-Richland CSD ............0706         CLARK COUNTY
ASHLAND COUNTY                                            Switzerland of Ohio LSD..................5601          * Cedar Cliff LSD ..............................2902 
  Ashland CSD ...................................0301      Union LSD .......................................0707  Clark-Shawnee LSD ........................1207
 Black River LSD...............................5201                                                              * Fairborn CSD ..................................2903
 Crestview LSD .................................7002     BROWN COUNTY                                             Greenon LSD ...................................1201 
*Hillsdale LSD ..................................0302     Bethel-Tate LSD...............................1302      Northeastern LSD ............................1203 
* Loudonville-Perrysville EVSD ......0303                 Blanchester LSD ..............................1401     * Northwestern LSD .........................1204 
 Lucas LSD .......................................7004   * Clermont-Northeastern LSD .........1303               * Southeastern LSD ..........................1205 
  Mapleton LSD ..................................0304     Eastern LSD ....................................0801    Springﬁ eld CSD ...............................1206 
* New London LSD ...........................3903           Fayetteville-Perry LSD .....................0802        Tecumseh LSD ................................1202
* Northwestern LSD .........................8505          Georgetown EVSD ..........................0803         * Yellow Springs EVSD ....................2907
 West Holmes LSD ...........................3802          Lynchburg-Clay LSD ........................3605
                                                          Ripley Union Lewis Huntington LSD ..0804               CLERMONT COUNTY
ASHTABULA COUNTY                                           Western Brown LSD ........................0805         Batavia LSD .....................................1301
  Ashtabula Area CSD ........................0401         Williamsburg LSD ............................1309       Bethel-Tate LSD...............................1302
  Buckeye LSD ...................................0402                                                             Blanchester LSD ..............................1401
  Conneaut Area CSD ........................0403         BUTLER COUNTY                                           * Clermont-Northeastern LSD .........1303
  Geneva Area CSD ...........................0404         College Corner LSD.........................6801         Felicity-Franklin LSD........................1304
  Grand Valley LSD ............................0405       Edgewood CSD ...............................0901        Forest Hills LSD ...............................3104 
  Jefferson Area LSD ..........................0406       Fairﬁ eld CSD ...................................0902  * Goshen LSD ...................................1305
* Ledgemont LSD .............................2805         Hamilton CSD ..................................0903     Little Miami LSD...............................8306
  Pymatuning Valley LSD ...................0407           Lakota LSD ......................................0904   Loveland CSD..................................3108 
                                                         * Madison LSD ..................................0905     Milford EVSD ...................................1306
ATHENS COUNTY                                             Mason CSD .....................................8307     New Richmond EVSD......................1307
  Alexander LSD.................................0501      Middletown CSD ..............................0906       West Clermont LSD .........................1308
* Athens CSD ....................................0502     Monroe LSD.....................................0910     Western Brown LSD ........................0805
  Federal Hocking LSD.......................0503         * New Miami LSD ..............................0907       Williamsburg LSD ............................1309
  Nelsonville-York CSD ......................0504         Northwest LSD.................................3113 
  Trimble LSD .....................................0505  * Preble Shawnee LSD .....................6804          CLINTON COUNTY 
 Warren LSD .....................................8405     Princeton CSD .................................3116     Blanchester LSD ..............................1401
                                                         * Ross LSD ........................................0908  Clinton-Massie LSD .........................1402
AUGLAIZE COUNTY                                          * Southwest LSD ..............................3118       East Clinton LSD .............................1403
* Botkins LSD ...................................7502    * Talawanda CSD ..............................0909       Fairﬁ eld LSD ....................................3602
 Indian Lake LSD ..............................4603                                                               Fayetteville-Perry LSD .....................0802
* Jackson Center LSD ......................7506          CARROLL COUNTY                                          * Greeneview LSD ............................2904
 Marion LSD ......................................5403    Brown LSD.......................................1001    Lynchburg-Clay LSD ........................3605
*School district income tax in effect for 2015.
                                                                      - 45 -

- 46 -

 Miami Trace LSD .............................2401       Rocky River CSD .............................1826      * Canal Winchester LSD ..................2502
* Wilmington CSD .............................1404       Shaker Heights CSD........................1827         * Fairﬁ eld Union LSD .......................2304
                                                         Solon CSD .......................................1828  * Lancaster CSD ...............................2305
COLUMBIANA COUNTY                                        South Euclid-Lyndhurst CSD ...........1829             * Liberty Union-Thurston LSD .........2306
  Alliance CSD....................................7601   Strongsville CSD..............................1830      Northern LSD ...................................6403
 Beaver LSD .....................................1501    Warrensville Heights CSD ...............1831           * Pickerington LSD ...........................2307
* Columbiana EVSD .........................1502          Westlake CSD .................................1832     * Reynoldsburg CSD ........................2509
* Crestview LSD................................1503                                                             * Southwest Licking LSD .................4510
 East Liverpool CSD .........................1504       DARKE COUNTY                                            * Teays Valley LSD ...........................6503
 East Palestine CSD .........................1505       * Ansonia LSD ..................................1901    * Walnut Township LSD ...................2308
 Leetonia EVSD ................................1506     * Arcanum-Butler LSD .....................1902           
 Lisbon EVSD ...................................1507    * Bradford EVSD ...............................5502     FAYETTE COUNTY
 Minerva LSD ....................................7610   * Fort Loramie LSD ...........................7504       East Clinton LSD .............................1403
 Salem CSD ......................................1508   * Fort Recovery LSD ........................5406        * Greeneview LSD ............................2904
 Southern LSD ..................................1509    * Franklin Monroe LSD .....................1903         * Greenﬁ eld EVSD ............................3603
* United LSD .....................................1510  * Greenville CSD ...............................1904     Madison-Plains LSD ........................4904
  Wellsville LSD ..................................1511  Marion LSD ......................................5403   Miami Trace LSD .............................2401
 West Branch LSD ............................5012       * Minster LSD ....................................0601   Washington Court House CSD ........2402
                                                        * Mississinawa Valley LSD ..............1905
COSHOCTON COUNTY                                        * National Trail LSD ..........................6802     FRANKLIN COUNTY
 Coshocton CSD ...............................1601      * Newton LSD ....................................5506   * Bexley CSD.....................................2501
 East Knox LSD ................................4203      Northmont CSD ...............................5709      * Canal Winchester LSD ..................2502
 Garaway LSD ..................................7903     * Russia LSD .....................................7507   Columbus CSD ................................2503
 Newcomerstown EVSD ...................7905              St. Henry Consolidated LSD ............5407             Dublin CSD ......................................2513
 Ridgewood LSD ...............................1602      * Tri-County North LSD ....................6806          Gahanna-Jefferson CSD .................2506
 River View LSD ................................1603    * Tri-Village LSD ...............................1906    Grandview Heights CSD ..................2504
 Tri-Valley LSD ..................................6004  * Versailles EVSD .............................1907      Groveport Madison LSD ..................2507
 West Holmes LSD ...........................3802                                                                 Hamilton LSD...................................2505
                                                        DEFIANCE COUNTY                                          Hilliard CSD .....................................2510
CRAWFORD COUNTY                                         * Ayersville LSD ................................2001   * Jonathan Alder LSD ......................4902
* Buckeye Central LSD ....................1701          * Central LSD ....................................2002   Licking Heights LSD ........................4505
 Bucyrus CSD ...................................1702    * Deﬁ ance CSD .................................2003     Madison-Plains LSD ........................4904
* Colonel Crawford LSD ...................1703          * Edgerton LSD .................................8602     New Albany-Plain LSD.....................2508
* Crestline EVSD...............................1704     * Hicksville EVSD .............................2004      Olentangy LSD ................................2104
 Galion CSD ......................................1705   Northeastern LSD ............................2005      * Pickerington LSD ...........................2307
* Mohawk LSD ..................................8802                                                             * Reynoldsburg CSD ........................2509
* Plymouth-Shiloh LSD ....................7007          DELAWARE COUNTY                                          South-Western CSD ........................2511
 Ridgedale LSD.................................5104     * Big Walnut LSD ..............................2101     * Teays Valley LSD ...........................6503
* Upper Sandusky EVSD..................8803             * Buckeye Valley LSD.......................2102          Upper Arlington CSD .......................2512
* Willard CSD ....................................3907  * Centerburg LSD .............................4201       Westerville CSD ...............................2514
 Wynford LSD ...................................1706     Delaware CSD .................................2103      Whitehall CSD .................................2515
                                                         Dublin CSD ......................................2513   Worthington CSD .............................2516
CUYAHOGA COUNTY                                         * Elgin LSD ........................................5101
 Bay Village CSD ..............................1801     * Highland LSD .................................5902    FULTON COUNTY 
 Beachwood CSD .............................1802        * Johnstown-Monroe LSD ...............4503               Anthony Wayne LSD .......................4801
 Bedford CSD....................................1803    * North Union LSD ............................8003       Archbold-Area LSD ..........................2601
 Berea CSD.......................................1804    Northridge LSD ................................4509    * Evergreen LSD ...............................2602
 Brecksville-Broadview Heights CSD ..1806                Olentangy LSD ................................2104     * Gorham Fayette LSD .....................2603
 Brooklyn CSD ..................................1807     Westerville CSD ...............................2514    * Liberty Center LSD ........................3502
 Chagrin Falls EVSD .........................1808                                                               * Pettisville LSD ................................2604
 Cleveland Hts.-University Hts. CSD ..1810              ERIE COUNTY                                              Pike-Delta-York LSD ........................2605
 Cleveland Municipal CSD ................1809           * Bellevue CSD .................................3901    * Swanton LSD ..................................2606
 Cuyahoga Heights LSD ...................1811            Edison LSD ......................................2201   Wauseon EVSD ...............................2607
 East Cleveland CSD ........................1812         Firelands LSD ..................................4707
 Euclid CSD ......................................1813   Huron CSD ......................................2202   GALLIA COUNTY
 Fairview Park CSD ..........................1814        Kelleys Island LSD...........................2203       Fairland LSD ....................................4403
 Garﬁ eld Heights CSD ......................1815         Margaretta LSD ...............................2204      Gallia County LSD ...........................2701
 Independence LSD ..........................1816        * Monroeville LSD .............................3902      Gallipolis CSD..................................2702
 Lakewood CSD ................................1817       Perkins LSD .....................................2205   Symmes Valley LSD ........................4407
 Maple Heights CSD .........................1818         Sandusky CSD ................................2206       Vinton County LSD ..........................8201
 Mayﬁ eld CSD ...................................1819    Vermilion LSD ..................................2207
 North Olmsted CSD .........................1820        * Western Reserve LSD ...................3906           GEAUGA COUNTY
 North Royalton CSD ........................1821                                                                * Berkshire LSD ................................2801
 Olmsted Falls CSD ..........................1822       FAIRFIELD COUNTY                                         Cardinal LSD ...................................2802
 Orange CSD ....................................1823    * Amanda-Clearcreek LSD ...............2301              Chagrin Falls EVSD .........................1808
 Parma CSD......................................1824    * Berne Union LSD ...........................2302        Chardon LSD ...................................2803
 Richmond Heights LSD ...................1825           * Bloom-Carroll LSD .........................2303        Kenston LSD....................................2804
*School district income tax in effect for 2015.
                                                                    - 46 -

- 47 -

 Kirtland LSD.....................................4302 * McComb LSD .................................3206      * Monroeville LSD .............................3902
* Ledgemont LSD .............................2805      * North Baltimore LSD .....................8705         * New London LSD ...........................3903
 Madison LSD ...................................4303   * Riverdale LSD ................................3305    * Norwalk CSD ..................................3904
 Mentor EVSD ...................................4304    Van Buren LSD ................................3207     * Plymouth-Shiloh LSD ....................7007
 Newbury LSD...................................2806    * Vanlue LSD .....................................3208  * Seneca East LSD ...........................7406
 Riverside LSD ..................................4306                                                          * South Central LSD .........................3905
 West Geauga LSD ...........................2807       HARDIN COUNTY                                           * Wellington EVSD ............................4715
                                                       * Ada EVSD .......................................3301  * Western Reserve LSD ...................3906
GREENE COUNTY                                           Benjamin Logan LSD .......................4602         * Willard CSD ....................................3907
 Beavercreek LSD.............................2901      * Elgin LSD ........................................5101
* Cedar Cliff LSD ..............................2902   * Hardin Northern LSD .....................3302         JACKSON COUNTY
 Clinton-Massie LSD .........................1402      * Kenton CSD ....................................3303    Eastern LSD ....................................6601
* Fairborn CSD ..................................2903  * Ridgemont LSD ..............................3304       Gallia County LSD ...........................2701
* Greeneview LSD ............................2904      * Riverdale LSD ................................3305     Jackson CSD ...................................4001
 Kettering CSD ..................................5705  * Upper Scioto Valley LSD ...............3306            Oak Hill Union LSD ..........................4002
* Southeastern LSD ..........................1205                                                               Vinton County LSD ..........................8201
 Sugarcreek LSD ..............................2905     HARRISON COUNTY                                          Wellston CSD ..................................4003
 Wayne LSD ......................................8308   Buckeye LSD ...................................4101
* Wilmington CSD .............................1404      Conotton Valley Union LSD .............3401            JEFFERSON COUNTY 
* Xenia Community CSD ..................2906            Edison LSD ......................................4102   Buckeye LSD ...................................4101
* Yellow Springs EVSD ....................2907           Harrison Hills CSD ...........................3402     Edison LSD ......................................4102
                                                        Union LSD .......................................0707   Harrison Hills CSD ...........................3402
GUERNSEY COUNTY                                                                                                 Indian Creek LSD ............................4103
  Cambridge CSD...............................3001     HENRY COUNTY                                             Southern LSD ..................................1509
 East Guernsey LSD .........................3002        Archbold Area LSD ..........................2601        Steubenville CSD.............................4104
 East Muskingum LSD ......................6001         * Bowling Green CSD .......................8701          Toronto CSD ....................................4105
 Newcomerstown EVSD .................. 7905            * Holgate LSD ...................................3501
 Noble LSD .......................................6102 * Liberty Center LSD ........................3502       KNOX COUNTY
 Ridgewood LSD ...............................1602      Napoleon Area CSD ........................3503         * Centerburg LSD .............................4201
 Rolling Hills LSD ..............................3003  * Otsego LSD ....................................8707   * Clear Fork Valley LSD....................7001
                                                       * Patrick Henry LSD .........................3504       * Danville LSD ...................................4202
HAMILTON COUNTY                                        * Pettisville LSD ................................2604   East Knox LSD ................................4203
 Cincinnati CSD ................................3101                                                            Fredericktown LSD ..........................4204
 Deer Park Community CSD .............3102             HIGHLAND COUNTY                                         * Loudonville-Perrysville EVSD ......0303
 Finneytown LSD ..............................3103      Adams County/Ohio Valley LSD ......0101                 Mount Vernon CSD ..........................4205
  Forest Hills LSD ...............................3104  Bright LSD .......................................3601 * North Fork LSD ..............................4508
  Indian Hill EVSD ..............................3106   East Clinton LSD .............................1403      Northridge LSD ................................4509
  Lockland CSD ..................................3107   Eastern LSD ....................................0801
  Loveland CSD..................................3108    Fairﬁ eld LSD ....................................3602 LAKE COUNTY
  Madeira CSD ...................................3109   Fayetteville-Perry LSD .....................0802        Chardon LSD ...................................2803
  Mariemont CSD ...............................3110    * Greenﬁ eld EVSD ............................3603       Fairport Harbor EVSD......................4301
 Milford EVSD ...................................1306  * Hillsboro CSD .................................3604    Kirtland LSD.....................................4302
  Mount Healthy CSD .........................3111        Lynchburg-Clay LSD ........................3605        Madison LSD ...................................4303
  North College Hill CSD ....................3112       Miami Trace LSD .............................2401       Mentor EVSD ...................................4304
  Northwest LSD.................................3113                                                            Painesville City LSD ........................4305
  Norwood CSD ..................................3114   HOCKING COUNTY                                           Perry LSD ........................................4307
  Oak Hills LSD ..................................3115 * Berne Union LSD ...........................2302        Riverside LSD ..................................4306
  Princeton CSD .................................3116  * Fairﬁ eld Union LSD .......................2304        Wickliffe CSD ...................................4308
  Reading Community CSD................3117            * Logan Elm LSD ..............................6502       Willoughby-Eastlake CSD................4309
* Southwest LSD ..............................3118      Logan-Hocking LSD.........................3701
 St. Bernard-Elmwood Place CSD ....3119                 Nelsonville-York CSD ......................0504        LAWRENCE COUNTY
  Sycamore Community CSD .............3120              Southern LSD ..................................6404     Chesapeake Union EVSD ...............4401
 Three Rivers LSD ............................3121      Vinton County LSD ..........................8201        Dawson-Bryant LSD ........................4402
 Winton Woods CSD .........................3105                                                                 Fairland LSD ....................................4403
* Wyoming CSD ................................3122     HOLMES COUNTY                                            Ironton CSD .....................................4404
                                                       * Danville LSD ...................................4202   Oak Hill Union LSD ..........................4002
HANCOCK COUNTY                                          East Holmes LSD ............................3801        Rock Hill LSD...................................4405
* Ada EVSD .......................................3301  Garaway LSD ..................................7903      South Point LSD ..............................4406
* Arcadia LSD ...................................3201  * Loudonville-Perrysville EVSD ......0303                Symmes Valley LSD ........................4407
* Arlington LSD .................................3202   Southeast LSD.................................8508
* Bluffton EVSD ................................0203   * Triway LSD .....................................8509  LICKING COUNTY
* Cory-Rawson LSD .........................3203         West Holmes LSD ...........................3802        * Centerburg LSD .............................4201
* Elmwood LSD .................................8703                                                             East Knox LSD ................................4203
  Findlay CSD.....................................3204 HURON COUNTY                                             Granville EVSD ................................4501
 Fostoria CSD ...................................7402  * Bellevue CSD .................................3901     Heath CSD.......................................4502
* Hardin Northern LSD .....................3302        * Buckeye Central LSD ....................1701          * Johnstown-Monroe LSD ...............4503
* Liberty-Benton LSD .......................3205        Edison LSD ......................................2201   Lakewood LSD ................................4504
*School district income tax in effect for 2015.
                                                       - 47 -

- 48 -

 Licking Heights LSD ........................4505         Miami Trace LSD .............................2401       * Miami East LSD ..............................5504
* Licking Valley LSD .........................4506        Westfall LSD ....................................6504   * Milton-Union EVSD ........................5505
 New Albany-Plain LSD.....................2508                                                                    * Newton LSD ....................................5506
* Newark CSD ...................................4507     MAHONING COUNTY                                           Northmont CSD ...............................5709
* North Fork LSD ..............................4508       Alliance CSD....................................7601    * Piqua CSD ......................................5507
 Northern LSD ...................................6403     Austintown LSD ...............................5001       Tecumseh LSD ................................1202
 Northridge LSD ................................4509      Boardman LSD ................................5002        Tipp City EVSD ................................5508
* Reynoldsburg CSD ........................2509           Campbell CSD .................................5003      * Troy CSD.........................................5509
 River View LSD ................................1603      Canﬁ eld LSD....................................5004
* Southwest Licking LSD .................4510            * Columbiana EVSD .........................1502          MONROE COUNTY
 West Muskingum LSD .....................6005             Hubbard EVSD ................................7809        Noble LSD .......................................6102
                                                          Jackson-Milton LSD .........................5005         Switzerland of Ohio LSD..................5601
LOGAN COUNTY                                              Leetonia EVSD ................................1506
 Bellefontaine CSD ...........................4601        Lowellville LSD ................................5006    MONTGOMERY COUNTY
 Benjamin Logan LSD .......................4602           Poland LSD......................................5007     Beavercreek LSD.............................2901
 Indian Lake LSD ..............................4603      * Sebring LSD ...................................5008     Brookville LSD .................................5701
* Jackson Center LSD ......................7506           South Range LSD ............................5009        * Carlisle LSD....................................8301
* Ridgemont LSD ..............................3304       * Springﬁ eld LSD ..............................5010      Centerville CSD ...............................5702
* Riverside LSD ................................4604      Struthers CSD..................................5011      Dayton CSD .....................................5703
 Sidney CSD .....................................7508     Weathersﬁ eld LSD ...........................7821       * Fairborn CSD ..................................2903
* Triad LSD ........................................1103  West Branch LSD ............................5012         Huber Heights CSD .........................5715
* Upper Scioto Valley LSD ...............3306             Western Reserve LSD .....................5013            Jefferson Township LSD ..................5704
* Waynesﬁ eld-Goshen LSD .............0606                Youngstown CSD .............................5014         Kettering CSD ..................................5705
* West Liberty-Salem LSD ...............1105                                                                       Mad River LSD ................................5706
                                                         MARION COUNTY                                             Miamisburg CSD..............................5707
LORAIN COUNTY                                            * Buckeye Valley LSD.......................2102          * New Lebanon LSD .........................5708
 Amherst EVSD.................................4701       * Cardington-Lincoln LSD ...............5901              Northmont CSD ...............................5709
 Avon LSD .........................................4703  * Elgin LSD ........................................5101  Northridge LSD ................................5710
 Avon Lake CSD ...............................4702        Marion CSD .....................................5102     Oakwood CSD .................................5711
 Black River LSD...............................5201      * Northmor LSD ................................5904      * Preble Shawnee LSD .....................6804
 Clearview LSD .................................4704      Pleasant LSD ...................................5103    * Tri-County North LSD ....................6806
 Columbia LSD..................................4705       Ridgedale LSD.................................5104       Trotwood-Madison CSD ..................5712
 Elyria CSD .......................................4706   River Valley LSD ..............................5105     * Valley View LSD .............................5713
 Firelands LSD ..................................4707    * Upper Sandusky EVSD..................8803               Vandalia-Butler CSD ........................5714
 Keystone LSD ..................................4708                                                               West Carrollton CSD .......................5716
 Lorain CSD ......................................4709   MEDINA COUNTY
 Mapleton LSD ..................................0304      Black River LSD...............................5201      MORGAN COUNTY
 Midview LSD ....................................4710     Brunswick CSD ................................5202       Federal Hocking LSD.......................0503
* New London LSD ...........................3903          Buckeye LSD ...................................5203      Fort Frye LSD ..................................8402
 North Ridgeville CSD .......................4711        * Cloverleaf LSD ...............................5204      Morgan LSD.....................................5801
* Oberlin CSD ....................................4712    Highland LSD...................................5205      Trimble LSD .....................................0505
 Olmsted Falls CSD ..........................1822         Medina CSD ....................................5206
 Shefﬁ eld-Shefﬁ eld Lake CSD ..........4713             * Norwayne LSD ...............................8504       MORROW COUNTY
 Strongsville CSD..............................1830       Rittman EVSD..................................8507      * Buckeye Valley LSD.......................2102
 Vermilion LSD ..................................2207     Wadsworth CSD ..............................5207        *Cardington-Lincoln LSD ...............5901
* Wellington EVSD ............................4715                                                                 Fredericktown LSD ..........................4204
                                                         MEIGS COUNTY                                              Galion CSD ......................................1705
LUCAS COUNTY                                              Alexander LSD.................................0501      * Highland LSD .................................5902
 Anthony Wayne LSD .......................4801            Eastern LSD ....................................5301     Lexington LSD .................................7003
* Evergreen LSD ...............................2602       Meigs LSD .......................................5302   * Mount Gilead EVSD .......................5903
 Maumee CSD ..................................4802        Southern LSD ..................................5303     * Northmor LSD ................................5904
 Oregon CSD ....................................4803                                                               River Valley LSD ..............................5105
* Otsego LSD ....................................8707    MERCER COUNTY
 Ottawa Hills LSD..............................4804      * Celina CSD .....................................5401   MUSKINGUM COUNTY
 Springﬁ eld LSD ................................4805    * Coldwater EVSD.............................5402         East Muskingum LSD ......................6001
* Swanton LSD ..................................2606     * Fort Recovery LSD ........................5406           Franklin LSD ....................................6002
 Sylvania CSD...................................4806      Marion LSD ......................................5403   * Licking Valley LSD .........................4506
 Toledo CSD......................................4807    * Minster LSD ....................................0601     Maysville LSD ..................................6003
 Washington LSD ..............................4808       * New Bremen LSD ...........................0602          Morgan LSD.....................................5801
                                                         * Parkway LSD ..................................5405      River View LSD ................................1603
MADISON COUNTY                                            St. Henry Consolidated LSD ............5407              Rolling Hills LSD ..............................3003
* Fairbanks LSD................................8001                                                                 Tri-Valley LSD ..................................6004
* Jefferson LSD ................................4901     MIAMI COUNTY                                              West Muskingum LSD .....................6005
* Jonathan Alder LSD ......................4902          * Bethel LSD ......................................5501    Zanesville CSD ................................6006
* London CSD ...................................4903     * Bradford EVSD ...............................5502
 Madison-Plains LSD ........................4904         * Covington EVSD ............................5503        NOBLE COUNTY
* Mechanicsburg EVSD....................1102             * Franklin Monroe LSD .....................1903           Caldwell EVSD ................................6101
*School district income tax in effect for 2015.
                                                                        - 48 -

- 49 -

 Fort Frye LSD ..................................8402     PREBLE COUNTY                                           SCIOTO COUNTY
 Noble LSD .......................................6102     Brookville LSD .................................5701     Bloom-Vernon LSD ..........................7301
 Rolling Hills LSD ..............................3003      College Corner LSD.........................6801          Clay LSD..........................................7302
 Switzerland of Ohio LSD..................5601            * Eaton CSD ......................................6803   Eastern LSD ....................................6601
                                                           Edgewood CSD ...............................0901         Green LSD .......................................7303
OTTAWA COUNTY                                             * National Trail LSD ..........................6802       Minford LSD .....................................7304
 Benton-Carroll-Salem LSD ..............6201              * Preble Shawnee LSD .....................6804            New Boston LSD .............................7305
 Danbury LSD ...................................6202      * Talawanda CSD ..............................0909        Northwest LSD.................................7306
 Genoa Area LSD..............................6203         * Tri-County North LSD ....................6806           Portsmouth CSD ..............................7307
 Lake LSD .........................................8704   *Twin Valley Community LSD .........6805                 Scioto Valley LSD ............................6602
 Middle Bass LSD .............................6204        *Valley View LSD ..............................5713       Valley LSD .......................................7308
 North Bass LSD ...............................6205                                                                 Washington-Nile LSD ......................7309
  Port Clinton CSD .............................6206      PUTNAM COUNTY                                             Wheelersburg LSD ..........................7310 
  Put-In-Bay LSD ................................6207     * Columbus Grove LSD ....................6901 
 Woodmore LSD ...............................7205         * Continental LSD .............................6902     SENECA COUNTY
                                                          * Jennings LSD .................................6903    * Arcadia LSD ...................................3201
PAULDING COUNTY                                           * Kalida LSD ......................................6904 * Bellevue CSD .................................3901
* Antwerp LSD ..................................6301      * Leipsic LSD ....................................6905  * Bettsville LSD.................................7401
* Deﬁ ance CSD .................................2003      * McComb LSD .................................3206      * Buckeye Central LSD ....................1701
* Ottoville LSD ..................................6908    * Miller City-New Cleveland LSD .....6906               * Carey EVSD ....................................8801
* Paulding EVSD ...............................6302       * Ottawa-Glandorf LSD ....................6907          * Clyde-Green Springs EVSD ..........7201 
* Wayne Trace LSD ...........................6303         * Ottoville LSD ..................................6908   Fostoria CSD ...................................7402 
                                                          * Pandora-Gilboa LSD ......................6909         * Hopewell-Loudon LSD ..................7403
PERRY COUNTY                                              * Patrick Henry LSD .........................3504       * Lakota LSD .....................................7204
  Crooksville EVSD ............................6401       * Paulding EVSD ...............................6302     * Mohawk LSD ..................................8802 
* Fairﬁ eld Union LSD .......................2304         * Wayne Trace LSD ...........................6303       * New Riegel LSD .............................7404 
 Franklin LSD ....................................6002                                                            * Old Fort LSD ...................................7405 
 Logan-Hocking LSD.........................3701           RICHLAND COUNTY                                         * Seneca East LSD ...........................7406 
 New Lexington CSD ........................6402             Ashland CSD ...................................0301    Tifﬁ n CSD ........................................7407
 Northern LSD ...................................6403     * Buckeye Central LSD ....................1701          * Vanlue LSD .....................................3208
 Southern LSD ..................................6404      * Clear Fork Valley LSD....................7001          
                                                          * Crestline EVSD...............................1704     SHELBY COUNTY
PICKAWAY COUNTY                                             Crestview LSD .................................7002   * Anna LSD ........................................7501
 Adena LSD ......................................7101      Galion CSD ......................................1705  * Botkins LSD ...................................7502
* Circleville CSD ...............................6501       Lexington LSD .................................7003   * Bradford EVSD ...............................5502
* Logan Elm LSD ..............................6502        * Loudonville-Perrysville EVSD ......0303               * Fairlawn LSD ..................................7503
 Miami Trace LSD .............................2401          Lucas LSD .......................................7004 * Fort Loramie LSD ...........................7504
 South-Western CSD ........................2511             Madison LSD ...................................7005    Graham LSD ....................................1101
* Teays Valley LSD ...........................6503          Mansﬁ eld CSD .................................7006   * Hardin-Houston LSD .....................7505
 Westfall LSD ....................................6504    * Northmor LSD ................................5904     * Jackson Center LSD ......................7506
                                                           Ontario LSD .....................................7009  * Minster LSD ....................................0601
PIKE COUNTY                                               * Plymouth-Shiloh LSD ....................7007          * New Bremen LSD ...........................0602
  Eastern LSD ....................................6601    * Shelby CSD ....................................7008   * New Knoxville LSD ........................0603
  Scioto Valley LSD ............................6602      * South Central LSD .........................3905       * Riverside LSD ................................4604
 Waverly CSD ...................................6603                                                              * Russia LSD .....................................7507
 Western LSD ...................................6604      ROSS COUNTY                                              Sidney CSD .....................................7508
                                                            Adena LSD ......................................7101  * Versailles EVSD .............................1907
PORTAGE COUNTY                                             Chillicothe CSD................................7102
  Aurora CSD .....................................6701    * Greenﬁ eld EVSD ............................3603      STARK COUNTY
  Crestwood LSD................................6702         Huntington LSD ...............................7103      Alliance CSD....................................7601
  Field LSD .........................................6703  Miami Trace LSD .............................2401       Brown LSD.......................................1001
  James A. Garﬁ eld LSD ....................6704            Paint Valley LSD ..............................7104    Canton CSD.....................................7602
  Kent CSD .........................................6705   Southeastern LSD ...........................7105         Canton LSD .....................................7603
 Lake LSD .........................................7606   * Union-Scioto LSD ..........................7106         Fairless LSD ....................................7604
 Mogadore LSD.................................7709         Waverly CSD ...................................6603     Jackson LSD....................................7605
  Ravenna CSD ..................................6706       Zane Trace LSD...............................7107        Lake LSD .........................................7606
  Rootstown LSD ................................6707                                                                Louisville CSD .................................7607
  Southeast LSD.................................6708      SANDUSKY COUNTY                                           Marlington LSD ................................7608
 Springﬁ eld LSD ................................7713     * Bellevue CSD .................................3901     Massillon CSD .................................7609
 Stow-Munroe Falls CSD ..................7714             * Clyde-Green Springs EVSD ..........7201                Minerva LSD ....................................7610
  Streetsboro CSD..............................6709       * Fremont CSD ..................................7202      North Canton CSD ...........................7611
 Tallmadge CSD ................................7715       * Gibsonburg EVSD ..........................7203        * Northwest LSD ...............................7612
  Waterloo LSD ..................................6710     * Lakota LSD .....................................7204    Osnaburg LSD .................................7613
 West Branch LSD ............................5012          Margaretta LSD ...............................2204       Perry LSD ........................................7614
  Windham EVSD ...............................6711        * Old Fort LSD ...................................7405   Plain LSD .........................................7615
                                                            Woodmore LSD ...............................7205        Sandy Valley LSD ............................7616
                                                                                                                   Southeast LSD.................................8508
*School district income tax in effect for 2015.
                                                                      - 49 -

- 50 -

 Tuscarawas Valley LSD ...................7908            Newcomerstown EVSD ...................7905               Warren LSD .....................................8405
  Tuslaw LSD .....................................7617    Ridgewood LSD ...............................1602        Wolf Creek LSD ...............................8406
                                                          Sandy Valley LSD ............................7616
SUMMIT COUNTY                                             Strasburg-Franklin LSD ...................7907          WAYNE COUNTY
 Akron CSD .......................................7701    Tuscarawas Valley LSD ...................7908           * Chippewa LSD ................................8501
 Aurora CSD .....................................6701                                                             * Dalton LSD .....................................8502
 Barberton CSD ................................7702      UNION COUNTY                                              East Holmes LSD ............................3801
 Copley-Fairlawn CSD ......................7703           Benjamin Logan LSD .......................4602           Green LSD .......................................8503
 Coventry LSD ..................................7704     * Buckeye Valley LSD.......................2102          * Hillsdale LSD ..................................0302
 Cuyahoga Falls CSD ...................... 7705           Dublin CSD ......................................2513   * Northwest LSD ...............................7612
 Green LSD .......................................7707   * Fairbanks LSD................................8001      * Northwestern LSD .........................8505
 Highland LSD...................................5205      Hilliard CSD .....................................2510  * Norwayne LSD ...............................8504
 Hudson CSD ....................................7708     * Jonathan Alder LSD ......................4902           Orrville CSD .....................................8506 
 Jackson LSD....................................7605      Marysville EVSD ..............................8002       Rittman EVSD..................................8507
 Manchester LSD ..............................7706       * North Union LSD ............................8003        Southeast LSD.................................8508
 Mogadore LSD.................................7709       * Triad LSD ........................................1103 * Triway LSD .....................................8509
 Nordonia Hills CSD ..........................7710                                                                 Tuslaw LSD .....................................7617
* Northwest LSD ...............................7612      VAN WERT COUNTY                                           West Holmes LSD ...........................3802
 Norton CSD .....................................7711    * Crestview LSD................................8101       Wooster CSD ...................................8510
 Revere LSD .....................................7712     Delphos CSD ...................................0204
 Springﬁ eld LSD ................................7713     Lincolnview LSD ..............................8102      WILLIAMS COUNTY
 Stow-Munroe Falls CSD ..................7714            * Parkway LSD ..................................5405     * Bryan CSD ......................................8601
 Tallmadge CSD ................................7715      * Spencerville LSD ...........................0209       * Central LSD ....................................2002
 Twinsburg CSD ................................7716      * Van Wert CSD .................................8104     * Edgerton LSD .................................8602
 Woodridge LSD ...............................7717       * Wayne Trace LSD ...........................6303         Edon-Northwest LSD .......................8603
                                                                                                                  * Millcreek-West Unity LSD .............8604
TRUMBULL COUNTY                                          VINTON COUNTY                                            * Montpelier EVSD ............................8605
 Bloomﬁ eld-Mespo LSD ....................7801            Alexander LSD.................................0501       North Central LSD ...........................8606
 Bristol LSD .......................................7802  Logan-Hocking LSD.........................3701          * Stryker LSD ....................................8607
 Brookﬁ eld LSD .................................7803     Vinton County LSD ..........................8201
 Cardinal LSD ...................................2802                                                             WOOD COUNTY
 Champion LSD ................................7804       WARREN COUNTY                                             Anthony Wayne LSD .......................4801
 Girard CSD ......................................7807    Blanchester LSD ..............................1401      * Bowling Green CSD .......................8701
 Howland LSD ...................................7808     * Carlisle LSD....................................8301   * Eastwood LSD ................................8702
 Hubbard EVSD ................................7809        Clinton-Massie LSD .........................1402        * Elmwood LSD .................................8703
 Jackson-Milton LSD .........................5005         Franklin CSD ...................................8304     Fostoria CSD ...................................7402 
 Joseph Badger LSD.........................7810          * Goshen LSD ...................................1305     * Gibsonburg ESVD ..........................7203 
 LaBrae LSD .....................................7811     Kings LSD ........................................8303   Lake LSD .........................................8704
 Lakeview LSD ..................................7812      Lebanon CSD ..................................8305      * Lakota LSD .....................................7204
 Liberty LSD ......................................7813   Little Miami LSD...............................8306     * McComb LSD .................................3206
 Lordstown LSD ................................7814       Loveland CSD..................................3108      * North Baltimore LSD .....................8705
 Maplewood LSD ..............................7815         Mason CSD .....................................8307     * Northwood LSD ..............................8706
 Mathews LSD ..................................7806       Miamisburg CSD..............................5707        * Otsego LSD ....................................8707
 McDonald LSD.................................7816        Middletown CSD ..............................0906       * Patrick Henry LSD .........................3504
 Newton Falls EVSD .........................7817          Monroe LSD.....................................0910     * Perrysburg EVSD ...........................8708
 Niles CSD ........................................7818   Princeton CSD .................................3116      Rossford EVSD................................8709
 Southington LSD..............................7819        Springboro Community CSD ...........8302
 Warren CSD ....................................7820      Sugarcreek LSD ..............................2905       WYANDOT COUNTY
 Weathersﬁ eld LSD ...........................7821        Wayne LSD ......................................8308    * Carey EVSD ....................................8801
                                                         * Xenia Community CSD ..................2906             * Kenton CSD ....................................3303  
TUSCARAWAS COUNTY                                                                                                 * Mohawk LSD ..................................8802
 Claymont CSD .................................7901      WASHINGTON COUNTY                                         Ridgedale LSD.................................5104   
 Dover CSD.......................................7902     Belpre CSD ......................................8401   * Riverdale LSD ................................3305
 Fairless LSD ....................................7604    Caldwell EVSD ................................6101      * Upper Sandusky EVSD..................8803
 Garaway LSD ..................................7903       Fort Frye LSD ..................................8402    * Vanlue LSD .....................................3208
 Harrison Hills CSD ...........................3402       Frontier LSD ....................................8403    Wynford LSD ...................................1706 
 Indian Valley LSD ............................7904       Marietta CSD ...................................8404
 New Philadelphia CSD ....................7906            Morgan LSD.....................................5801

*School district income tax in effect for 2015.
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                                                                                                          2015 Ohio SD 100 / Instructions

                                                       hio

                                                       2015

                                  School District Income Tax

                                                     Instructions

                                      General Information for Ohio SD 100
Do I Have To File a School District Income    5748.01(E)(1)(a) and 5748.01(E)(2) pro-        such as retirement income, unemployment 
                                              vide that the voters in each school district   compensation, Worker's Compensation, 
Tax Return?                                   can vote to enact a school district income     lottery winnings, interest, dividends, capital 
No, if ...                                    tax based upon income and deductions           gains, proﬁ t from rental activities, distributive                            School District Income Tax 
‰  you were neither a resident of, nor domi-  shown on the Ohio income tax return.           shares of proﬁ t from S corporations, alimony 
  ciled in, a school district with an income  Under these provisions of the law, indi-       received, distributions from trusts and 
  tax in effect during 2015; AND              viduals pay the school district income tax     estates and all other types of income that 
‰ you had no school district income tax       based upon Ohio income tax base (Ohio          are not earned income but that are part of 
  withheld.                                   adjusted gross income less the exemption       Ohio adjusted gross income.  
                                              amount) as shown on Ohio IT 1040, line 5 
Yes, if ...                                   and estates pay the school district income     Taxpayers in earned income tax base 
‰   you were a resident of, or were domiciled tax based upon Ohio taxable income as          school districts cannot claim any deductions 
  in, a school district with an income tax    shown on Ohio IT 1041, line 3. Taxpayers       such as the alimony paid deduction or the 
  in effect for 2015 and either (i) had any   ﬁ ling an Ohio income tax return and resid-    capital loss deduction. In addition to these 
  income for a traditional tax base school    ing in traditional tax base school districts   limitations, taxpayers in the earned income 
  district or (ii) had earned income for an   must ﬁ le Ohio SD 100 even if none of their    tax base school districts are not allowed 
  earned income tax base school district      income is subject to the tax.                  a deduction for personal or dependency 
  (see "Tax Type" discussion below). Tax-                                                    exemptions.
  payers residing in traditional tax base     Earned Income Tax Base School District 
  school districts must ﬁ le Ohio SD 100      Method – Ohio Revised Code section             I Don't File an Ohio Income Tax Return. 
  even if none of their income is subject to  5748.01(E)(1)(b) provides that voters in       Must I File an Ohio SD 100?
  the tax; OR                                 a school district can approve a school 
‰ you received a W-2 with erroneous           district income tax that will apply only to    Yes, if you have a school district tax liability. 
  school district withholding tax taken       individuals – not to estates – and will apply  To determine this liability, you should start 
  out of your pay for 2015. If you are not    only to each individual's earned income        with what your Ohio taxable income would 
  liable for school district income tax, but  without any deductions. This method of         be if you were ﬁ ling an Ohio income tax 
  had school district tax withheld in error,  taxation is an alternative to the traditional  return. Then, if you show an amount on 
  you must complete an Ohio SD 100 for        tax base school district method. For a listing Ohio SD 100, line 6 you must ﬁ le the school 
  that school district number in order to     of earned income tax base school districts,    district income tax return.
  request a refund. If you are liable for     see page SD 7.
  tax in one school district, but you had                                                    I'm Retired. Am I Liable for School 
  withholding tax taken for another school    "Earned income" is defined as wages,           District Tax?
  district, you must ﬁ le separate Ohio SD    salaries, tips, other employee compensation, 
  100 returns under each school district      and self-employment income from sole           Yes, if you show any amount of tax on Ohio 
  number (see listings on pages SD 7-8).      proprietorships and partnerships.              SD 100, line 6. Note that taxpayers who are 
                                                                                             65 or older before Jan. 1, 2016 may claim 
                                              Under this alternative tax base, each          on line 3 a senior citizen credit of $50 per 
Tax Type                                      taxpayer in the earned income tax base         return.
Traditional Tax Base School District          school district does not pay school district 
Method – Ohio Revised Code sections           income tax on any other types of income 

                                                                - SD 1 -

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2015 Ohio SD 100 / Instructions

Are My Children Liable for the School Do I Owe Penalties and Interest?  Any prior year's tax; OR
 Your Ohio individual income tax.
District Tax?
A failure-to-ﬁ le penalty, the greater of $50 per
Your children are liable if they have school month up to a maximum of $500, or 5% per What If I Received a W-2 With School
district taxable income (see Ohio SD 100, month up to a maximum of 50% of the tax, may District Income Tax Withheld, But I Am
line 1). There is no age limit. be charged if you fail to ﬁ le your Ohio school Not Domiciled in a School District With
district income tax return by the due date. a Tax?
Filing Due Date A failure-to-pay penalty of double the inter- You are not subject to the school district
‰ Generally, you must ﬁ le this return and est charged generally will apply if you do not income tax. In order to get a full refund of
make all payments by April 18, 2016. If pay the tax by April 18, 2016. the school district income tax withheld for a
you choose a paperless method and use school district in which you were not domi-
An additional $50 bad-check charge may
direct deposit, most likely you will receive ciled at any time during the year, you must
be imposed against any taxpayer whose
your refund in approximately 15 business complete Ohio SD 100.
payment is dishonored by the bank.
days.
On the front page of the return be sure to
‰ For due date exceptions that may apply, Except for certain military servicemembers
(i) enter in the boxes provided the school
see "I Can't File My Ohio SD 100..." and (see "Income Taxes and the Military"on page
district number shown on your W-2(s) and
"I'm Not Able to Pay..." below. 12), interest is due from April 18, 2016 until
(ii) check the "full-year nonresident" box.
‰ If you were in a combat zone, see "In- the date the tax is paid.
come Taxes and the Military" on page If school district income tax was withheld for
12. If you ﬁ le your return after the due date and
a traditional tax base school district (see
you paid and/or will pay any tax after the due
listings on pages SD 7-8), complete Ohio
Can I e-File My School District Return? date, you owe interest unless your refund, if
SD 100, Schedule A (lines 19-23). Complete
any, is greater than any tax you paid after the
lines 19 and 21, and enter on line 22 the
Yes. Residents, part-year residents and due date. Interest is due on late-paid tax even
same amount that you entered on line 21.
nonresidents of the school district for which if the IRS has granted you a ﬁ ling extension.
Then enter a -0- on line 23 and on lines 1,
you are ﬁ ling may e-File. You also must ﬁ le The interest rate for calendar year 2016 is 3%.
an electronic Ohio income tax return at the 2, 4, 5 and 6. Enter the amount of school
district income tax withheld on lines 7, 10,
same time. How Can I Be Sure of the School
12, 16 and 18.
District in Which I Live or Am
I Can't File My Ohio SD 100 By April 18, Domiciled? If school district income tax was withheld
2016. Can I Get an Extension? for an earned income tax base school
If you are not sure of the school district district (see listings on page SD 7), complete
Yes, if you have an extension of time to ﬁ le in which you live, the Ohio Department of Ohio SD 100, Schedule B (lines 24-27) by
your federal 1040, 1040A or 1040EZ. Ohio Taxation has an online resource called The entering a -0- on lines 24, 25 and 27. Then
does not have its own extension request Finder to assist you. Instructions for using enter a -0- on lines 1, 2, 4, 5 and 6. Enter the
form, but honors the federal extension of The Finder are on page 44. amount of school district income tax withheld
time to ﬁ le. When you ﬁ le Ohio SD 100,
on lines 7, 10, 12, 16 and 18.
you must include a copy of your federal I Lived or Was Domiciled Only
extension or extension conﬁ rmation number. Part-Year in a Taxable School District. When you mail us your return, you must
However, there is no extension of time for include a copy of the W-2(s) showing the
paying your tax. You will owe interest and What Must I Do?
school district income tax withheld for the
penalty on any payment you make after You must ﬁ le Ohio SD 100 for each taxing school district number that you entered in
April 18, 2016. school district in which you lived during the the boxes in the upper right-hand corner on
year.
Exception to the General Rule: Certain page 1 of your return.

members of the military have an extended My W-2 Does Not Show My School
What if I Am a Part-Year Resident or a
time to pay as well as an extended time to
ﬁ le. For more information see "Income Taxes Part-Year Domiciliary of Two Taxing District Withholding. What Should I
and the Military" on page 12. School Districts? Do?
You must ﬁ le a separate Ohio SD 100 for You should ask your employer for either a
I'm Not Able To Pay By April 18, 2016. each taxing school district. Be sure to in- corrected W-2 or a letter showing both the
What Should I Do? clude the correct school district number on school district withholding amount and the
By law all tax is due on this date except each return. four-digit school district number.

for certain members of the military (see What Should I Do If My Employer Is Not
Can I Apply My Refund Against Any
"Exception to the General Rule" above).
Whatever amount you pay by the required Other Balance Due? Withholding Enough Tax or Any Tax?
due date will reduce the amount of inter- No. You can't apply a refund against any of Employer withholding requirements are
est and late-payment penalty you will be the following: found in Ohio Revised Code section
charged. Even if you are unable to pay the  A balance due for another school district's 5747.06(E). If your employer is not with-
full amount of tax, you must ﬁ le your return tax; holding either enough or any school district
by the due date.  A school district tax that has expired; income tax and you will owe combined
 Another person's tax; state and school district income tax of at

- SD 2 -

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                                                                                                                   2015 Ohio SD 100 / Instructions

least $500, you are required to ﬁ le a school   year resident" or "full-year nonresident") for              The IRS tells us about all 
district estimated income tax voucher (Ohio     the school district number that you have                    changes it makes to your 
SD 100ES), which is on our Web site at tax.     indicated on the return.                            !       federal income tax return. To 
ohio.gov.                                                                                           CAUTION avoid penalties, be sure to ﬁ le 
                                                Do Both Married Filing Jointly                              your amended school district 
If your employer is not withholding any tax,    Taxpayers Have To Sign the Return?                  income tax return within 60 days of the 
provide us with the facts in writing along                                                          ﬁ nal determination of the federal change.
with a copy of last year's W-2 (if you were     Both married ﬁ ling jointly spouses must sign 
with the employer then) and submit them to      unless one of the spouses was not domiciled         Do I Have To Make School District 
Employer Withholding Unit, P.O. Box 2476,       in the school district for the entire year. In this Estimated Income Tax Payments for 
Columbus, OH 43216-2476.
                                                case the nondomiciled, married ﬁ ling jointly       2016?
                                                spouse does not have to sign.
How to Complete the 2015 Ohio SD 100                                                                Except as discussed below, you must 
                                                Preparer's Name                                     make school district estimated income tax 
The 2015 Ohio SD 100 has been designed                                                              payments if you will owe more than $500 
for electronic scanning, which allows for       The Ohio Department of Taxation follows             in combined state and local school district 
faster processing with fewer errors. In order   federal Notice 2004-54. For more informa-           income tax for 2016 after subtracting your 
to avoid unnecessary delays caused by           tion, see the section entitled "Does Ohio           Ohio and school district income tax withhold-
manual processing, taxpayers should use         Follow the Alternative Preparer Signature           ing amounts and overpayment carryforward 
the following guidelines:                       Procedures?" on page 9.                             from 2015 to 2016. 
1. Use black ink ONLY.
2. Use this form ONLY for the taxable year      Preparers should provide PTIN on the paper          Even if you will owe more than $500, you do 
2015.                                           and/or electronically ﬁ led returns if available.   not have to make estimated school district 
3. Round numbers to the nearest dollar. Do                                                          income tax payments if either (i) your 2016 
not print over the preprinted zeros in the      How Do I Correct My Ohio SD 100 After               combined Ohio and school district income 
boxes at the far right of the return, which     I Have Already Filed?                               tax withholding amounts and overpayment 
designate cents (.00).                          Make any corrections to your return by ﬁ l-         carryforwards from 2015 to 2016 are at 
4. Print your numbers and letters (UPPER-       ing an amended school district income tax           least 90% of your 2016 combined state and 
CASE only) inside the boxes as shown            return for the year that you are correcting.        school district income tax or (ii) your 2016 
below:                                          Mark “yes” on the amended return checkbox           combined state and school district income 
                                                on Ohio SD 100 to indicate when ﬁ ling an           tax withholding amounts and overpayment 
123       ANY             S T RE E     T        amended school district return and attach           carryforwards from 2015 to 2016 are equal 
                                                the 2015 Ohio SD IT RE, Reason and Expla-           to or greater than your 2015 combined Ohio 
If the boxes don't appear on your return, do    nation of Corrections. The amended return           and school district income tax. For purposes 
not hand-draw the boxes.                        should reﬂ ect the total of the new values          of these tests, your year 2015 overpayment 
Name(s), Address and Social Security            rather than the change in value. To speed           credited to year 2016 does not include any 
Number(s). Enter your name and address          up the processing of your amended return:           year 2015 tax payment that you made after 
on page 1 and your Social Security number                                                           April 18, 2016.
on pages 1 and 2 of your return (if married      Include a copy of your W-2(s), W-2G(s) 
                                                 and 1099-R(s) if there was Ohio income             Estimated payments can be made electroni-
ﬁ ling jointly, also enter your spouse's name    tax withheld; AND                                  cally on our Web site at tax.ohio.gov. Or you 
and Social Security number on page 1).           Include documentation to support any              can obtain Ohio SD 100ES from our Web 
Ohio School District Number: Enter the           adjustments to line items; AND                     site at tax.ohio.gov or by calling toll-free 
school district number for which you are ﬁ ling  If changing school district residency sta-        1-800-282-1782.
this return in the school district number box    tus to part-year or full-year nonresident, 
in the upper right-hand corner on page 1 of      include documentation to support your              Where Can I Find the Ohio Law 
the return and in the school district number     claim.                                             References About School District 
box at the top of page 2 of the return. Pages                                                       Taxes?
SD 7-8 list each taxing school district and its If you correct your federal income tax return 
school district number.                         or if you are audited by the IRS, you must          To see the sections of the Ohio Revised 
                                                ﬁ le Ohio amended school district income tax        Code that relate to the line items on Ohio 
School District Domicile: Check the             return within 60 days of the ﬁ nal determina-       SD 100, go to our Web site at:
appropriate box ("full-year resident," "part-   tion of the IRS correction.  
                                                                                                    http://tax.ohio.gov/lawreferences/2015sd
                                                                                                    lawreferences.stm.

                                                        - SD 3 -

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2015 Ohio SD 100 / Instructions

                                           Line Instructions for Ohio SD 100
Be sure to keep a copy of this return for your records. If during 2015 you resided in or had school district income tax withheld for 
more than one of the school districts listed on pages SD 7-8, you must complete a separate return for each of those school districts.

Line 1 – Traditional Tax Base School             Place legible state copies of your W-2(s),    Line 9 – Amount Previously Paid 
                                                 W-2G(s) and/or 1099-R(s) after the last 
District Filer                                   page of Ohio SD 100. Do not staple or          (Amended Returns Only)
Complete Ohio SD 100, Schedule A (lines          otherwise attach.                              Enter on this line the amount previously paid 
19-23) and enter on line 1 the amount you        Conﬁ rm that the withholding reported is      with your original and/or amended return on 
show on line 23.                                  for school district withholding and not lo-   line 13.
                                                  cal withholding. Generally, school district 
Line 1 – Earned Income Tax Base                   withholding appears directly below the        Line 11 – Overpayment Previously 
                                                  local income tax in box 19 and the school 
School District Filer                                                                           Received (Amended Returns Only)
                                                  district four-digit number or school district 
Complete Ohio SD 100, Schedule B (lines           name appears in box 20. On occasion, the      Enter the amount previously overpaid on 
24-27) and enter on line 1 the amount you         school district withholding may appear in     your original and/or amended return, line 16. 
show on line 27.                                  box 14.                                       Enter on this line all of the following:
                                                If you have W-2(s), W-2G(s) and/or             Refunds you claimed on previously ﬁ led 
Line 3 – Senior Citizen Credit                    1099-R(s) for more than one taxing school      returns for the year and school district num-
                                                  district, you must ﬁ le a separate Ohio SD     ber shown on the front of this form – even 
To claim the senior citizen credit (limit $50     100 for each taxing school district. Be        if you have not yet received the refund;
per return), you or your spouse, if married       sure to include the correct school district    Amounts you previously claimed as an 
ﬁ ling jointly, must be 65 or older before Jan.   number on each return.                         overpayment credit to the following year 
1, 2016. If you are ﬁ ling a joint return, only 
one credit of $50 is allowed even if you and    Line 8 – 2015 Estimated and Extension           Reduce the amount on this line by the inter-
your spouse are both 65 or older.               Payments and 2015 Overpayment                   est penalty and interest and penalty shown 
                                                Credited to 2016                                on your originally ﬁ led return. 
Line 5 – Interest Penalty
                                                Amounts carried over or paid for one school     Line 14 – Interest and Penalty Due
Except as set forth below, if the tax on line   district cannot be used for any other school 
4 minus the amount on line 10 is more           district.                                       Except for certain military servicemembers 
than $500, complete and enclose Ohio                                                            (see "Income Taxes and the Military"on                      page 
IT/SD 2210, which can be found on our 
Web site at tax.ohio.gov. Enclose the 
corresponding worksheet only if you an-                            Example of Part-Year Resident Adjustment
nualize. Last year's overpayment credited                      Ohio SD 100, Line 22 – Traditional Tax Base Filers
to this year and timely paid estimated taxes                      Computation of Federal Adjusted Gross Income
reduce the interest penalty you might oth-
erwise owe.                                      Wages and dividends ....................................................................................  $70,000
                                                 Deduction for alimony paid............................................................................  - 10,000
Exception: You do not need to complete           Capital loss deduction ................................................................................... - 3,000
Ohio IT/SD 2210 if the sum of (i) line 7 of      Federal adjusted gross income .....................................................................  $57,000
Ohio SD 100 and (ii) your 2014 school district 
income tax overpayment credited to 2015 is                             Computation of Ohio Income Tax Base
equal or greater than one of the following:      Interest earned – non-Ohio state bonds........................................................             + 5,000
 90% of your 2015 school district income        Medical savings account deduction ..............................................................           - 2,000
 tax (2015 Ohio SD 100, line 6); OR              Ohio adjusted gross income..........................................................................  $60,000
 100% of your 2014 school district income       Less: Exemption amount...............................................................................      - 1,950
 tax (2014 Ohio SD 100, line 6).                 Ohio income tax base (Ohio SD 100, line 19) ................................................ $58,050
Note: For purposes of this exception, you                 Computation for Ohio SD 100, Line 22, Adjustment for the Portion 
must reduce your 2014 school district in-                 of Lee's Ohio Income Tax Base Not Earned While a Resident 
come tax overpayment credited to 2015 by                           of the Reynoldsburg City School District
any 2014 income tax you paid after April 
18, 2016.                                        Income earned while not a resident of the Reynoldsburg 
                                                 City School District ......................................................................  $31,000
Line 7 – School District Income Tax              Less: Related deductions ($10,000 alimony paid, $3,000 
Withheld                                         capital loss deduction and $2,000 medical savings account 
                                                 contribution deduction) ................................................................  - 15,000
Enter only the school district withholding tax 
that is identiﬁ ed on your W-2(s), W-2G(s)       Line 22 (Ohio SD 100) adjustment – the portion of school district   
and/or 1099-R(s) for the school district for     taxable income earned while Lee was not a resident of the Reynoldsburg 
which you are filing this return (see the        City School District ........................................................................................ ($16,000)
upper right-hand corner on page 1 of Ohio        Reynoldsburg City School District taxable income (Ohio SD 100, line 23) ...  $42,050
SD 100).
                                                               - SD 4 -

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                                                                                                                                                                                         2015 Ohio SD 100 / Instructions

12), interest is due from April 18, 2016 until           last four numbers of your Social Security                              shown on line 16, you have an amount due. 
the date the tax is paid.                                number and "2015 SD 100" on your paper                                 Enter this amount on line 15 and follow the 
                                                         check or money order. Include Ohio SD                                  instructions.
If you file your return after the due date               40P (see our Web site at tax.ohio.gov) 
and you paid and/or will pay any tax after               and your payment with Ohio SD 100.                                                                                     If you move after ﬁ ling your 
the due date, you owe interest unless                                                                                                                                           tax return and are expecting 
the refund, if any, shown on line 16 is                 If you cannot pay the amount you owe, you                                                !                              a refund, notify the post ofﬁ ce 
greater than any tax you paid after the                 still must ﬁ le the return by April 18, 2016 to                            CAUTION                                      servicing your old address by 
due date. Interest is due on late-paid tax              avoid the late ﬁ ling penalty (for an exception,                                                                        ﬁ lling out a change-of-address 
even if the IRS has granted you a filing                see "Income Taxes and the Military" on page                             form. This does not guarantee that your 
extension. The interest rate for calendar               12). For additional information regarding                               refund will be forwarded because post 
year 2016 is 3%.                                        payments, see page 7.                                                   ofﬁ ces are not required to forward gov-
                                                                                                                                ernment checks. You should also notify 
Penalty may be due on late-ﬁ led returns                Line 17 – Overpayment Credited to                                       our department of your address change.
and/or late-paid tax. For more information, 
                                                        Year 2016
see "Do I Owe Penalties and Interest?" on                                                                                       Schedule A – Traditional Tax Base 
page SD 2.                                              Indicate the amount of line 16 that you                                 School District Method (Lines 19, 20, 
                                                        want us to credit to your 2016 school dis-                              21, 22 and 23)
Line 15 – Amount Due Plus Interest and                  trict tax liability. You can't apply a credit 
Penalty                                                 against a balance due for any of the fol-                               Complete Ohio SD 100, Schedule A only if 
                                                        lowing: another school district's tax, a                                you entered on page 1 of Ohio SD 100 a 
Add lines 13 and 14 to calculate the amount             school district tax that has expired, another                           traditional income tax base school district 
you owe.                                                person's tax, any prior year's tax or your                              number (see listings on pages SD 7-8).
 Do not mail cash.                                     Ohio income tax.
 Make payment by electronic check or                                                                                           Note: If your ﬁ ling status is married ﬁ ling 
  credit card (see page 7); OR                          Line 18 – Your Refund                                                   jointly, then complete Ohio SD 100, Sched-
 Make your paper check or money order                                                                                          ule A for both you and your spouse.
  payable to School District Income Tax.                This is your refund after any reduction on line 
  Write your school district number, the                14. If line 14 is more than the overpayment 

Sample W-2 – This form reports taxpayers' wages and withholding

See "School District Income Tax Withheld" on page SD 4 of these instructions
Place all W-2 documents after the last page of your Ohio SD 100. Do not staple or otherwise attach.
                                               22222                      a  Employee’s social security number
                                                                                                               OMB No. 1545-0008 
                                     b  Employer identification number (EIN)                                                1   Wages, tips, other compensation                                         2   Federal income tax withheld
Box b – Employer                               XX-XXXXXXX
identiﬁ cation number                c  Employer’s name, address, and ZIP code                                              3   Social security wages                                                   4   Social security tax withheld
                                                                                                                            5   Medicare wages and tips                                                 6   Medicare tax withheld
                                                                                                                            7   Social security tips                                                    8   Allocated tips
                                     d  Control number                                                                      9                                                                       10   Dependent care benefits

                                                                                                                            13
                                     e  Employee’s first name and initial    Last name                                Suff. 11  StatutoryemployeeNonqualifiedplanRetirementplansThird-partysick pay 12a deCo 
                                                                                                                                                                                                    12bdeCo 
                                                                                                                            14  Other                                                               12cC
Box 14 – Occasionally, you may                                                                                                                                                                      oed 
its school district number or name                                                                                                 $ X,XXX.XX
ﬁ nd school district withholding and                                                                                                             SD-XXXX                                            12doCed 
identiﬁ ed in box 14, instead of the f  Employee’s address and ZIP code
boxes below 19 and 20.               15  State Employer’s state ID number         16  State wages, tips, etc. 17  State income tax 18  Local wages, tips, etc.                                      19  Local income tax  20  Locality name
                                     OH                 XX-XXXXXX                      $ XX,XXX.XX                $ X,XXX.XX
                                                                                                                                                                                                    $ X,XXX.XX            SD-XXXX
                                                         Wage and Tax                                                                                            Department of the Treasury—Internal Revenue Service
                                     Form W-2            Statement                        2015
                                     Copy 1—For State, City, or Local Tax Department
Box 19/20 – Only claim the school district tax in box 
19 for the school district that is identiﬁ ed in box 20 
(which will show "SD" and a four-digit code or "SD"
and the abbreviated name of the school district).

                                                                                  - SD 5 -

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2015 Ohio SD 100 / Instructions 

Line 19 – Ohio Income Tax Base                                come tax and is not an earned income tax      service in the U.S. Army, Air Force, Navy, 
                                                              base school district. Lee lived in Columbus   Marine Corps, Coast Guard or Reserve 
If you ﬁ led your Ohio income tax return using                for the remainder of the year. There is no    components thereof, or the National Guard.
Ohio IT 1040, enter the amount from line 5.                   Columbus school district income tax.          The term "stationed" refers to an Ohio 
                                                                                                            resident servicemember's permanent duty 
Line 20 – Business Income Deduction                           While Lee was residing in the Reynoldsburg    station, as deﬁ ned in the Joint Federal 
Add-Back                                                      City School District, she earned $39,000 in   Travel Regulations, Appendix A. This refers 
                                                              wages and $5,000 in interest from bonds       to the place where the servicemember 
If you took the business income deduc-                        issued by another state (this interest is not performs his/her military duty. Periods of 
tion on Ohio Schedule A, line 12 enter this                   subject to federal income tax, but is subject training in which a servicemember, either 
amount on line 20.                                            to Ohio income tax and to Reynoldsburg        individually or as part of a unit, departs 
                                                              City School District income tax). While Lee   from his/her permanent place of duty and 
Line 22 – Adjustments for Part-Year                           was residing in the Columbus City School      then returns following the completion of the 
Residents and Full-Year Nonresidents of                       District she earned $31,000 in wages and      training, is not included in the deﬁ nition of 
Traditional Tax Base School Districts                         dividends, paid $10,000 in alimony, incurred  "stationed."
                                                              a $3,000 capital loss and paid $2,000 into 
Complete this line only if you were either a                  a medical savings account she established     Line 25 – Net Earnings from             
part-year resident or a full-year nonresident                 on Dec. 31 (the $2,000 contribution qualiﬁ es 
of a traditional tax base school district.                    for the medical savings account deduction     Self-Employment
                                                              on Ohio IT 1040, Schedule A).                 Show on this line your net earnings from self-
Enclose with this return a detailed expla-
nation telling us why you are entering an                     For a detailed example, see page SD 4.        employment (see federal 1040, Schedule 
amount on this line. Common reasons                                                                         SE, Section A, line 4 or Section B, line 6) that 
include the following:                                        Schedule B – Earned Income Only Tax           (i) you earned while you were a resident of 
   Part-year resident of the traditional tax                  Base (Lines 24, 25, 26 and 27)                an earned income tax base school district 

 base school district.                                                                                      and (ii) are included in Ohio income tax 
 Full-year nonresident of the traditional                    Taxpayers domiciled in any of the earned      base (Ohio IT 1040, line 5). Do not include 
 tax base school district.                                    income tax base school districts pay school   on this line minister housing allowances that 
  An individual not domiciled in the tradi-                  district income tax only on qualifying earned are not part of Ohio IT 1040, line 5 even 
 tional tax base school district but merely                   income, which is generally limited to wages   though they do constitute net earnings from 
 using a mailing address located within                       and self-employment income. For additional    self-employment.
 that school district.                                        information, see the "Tax Type" discussion    Enter on this line only the portion of your 
                                                              on page SD 1.                                 net earnings while you were a resident of 
If you claim that you are domiciled outside 
the school district, include in your explana-                 Complete Ohio SD 100, Schedule B only         the earned income tax base school district. 
tion the full address where you claim to be                   if you entered on Ohio SD 100, page 1 an      Enclose with this return a copy of federal 
domiciled.                                                    earned income tax base school district        1040, Schedule SE. Be sure to enter the 
                                                                                                            date of nonresidency on Ohio  SD 100.
                                                              number (see listings on page SD 7).
Note: Be sure that your explanation includes 
your full name, your Social Security number                   Note: If your ﬁ ling status is married ﬁ ling Line 26 – Depreciation Expense 
and the phrase "2015 SD 100."                                 jointly, then complete Ohio SD 100, Schedule  Adjustment
                                                              B for both you and your spouse.
Show on this line the portion of your Ohio                                                                  This depreciation expense adjustment 
income tax base (Ohio IT 1040, line 5) that                   Line 24 – Wages and Other                     might be used if Ohio were not in conformity 
you earned while you were a resident of                                                                     with the IRS based on entries from Ohio 
another school district. The amount you                       Compensation                                  Schedule A, lines 3 and 7. At the time of this 
show on this line must be "net" of all related                Show on this line the amount you reported     publication, Ohio was in conformity with the 
deductions that you claimed on the front                      on federal 1040, line 7; 1040A, line 7; or    IRS, therefore all entries on this line would 
page of your federal income tax return and                    1040EZ, line 1 that you earned while you      be "-0-." For more information, see tax.ohio.
on Ohio IT 1040, Schedule A (see example                      were a resident of an earned income tax       gov for our notice concerning Ohio Revised 
that follows).                                                base school district.                         Code section 5701.11 and miscellaneous 
                                                                                                            federal tax adjustments.
Example: For only part of the year Lee was                    Note: Do not include military pay and allow-
a resident of the Reynoldsburg City School                    ances, if any, that you received while you 
District, which imposes a school district in-                 were stationed outside Ohio for active duty 

                                For information on where to mail your return, see page 8.

                                                                              - SD 6 -

- 57 -

                                                                        Back
                                                                                                                                                 Rev. 11/15
  School Districts With an Income Tax for 2015
  Boldface indicates a newly enacted rate, a rate change for 2015 or a change in the tax type.

                                             Decimal                                                                      Decimal
SD#  School District Name (and Counties)    Rate                   Percent  SD#  School District Name (and Counties)    Rate                     Percent

Earned Income Only Tax Base School Districts                                    Traditional Tax Base School Districts
2301  Amanda-Clearcreek LSD (Fairﬁ eld) .......  .0150             1½%      3301  Ada EVSD (Hancock, Hardin) ................  .0150             1½%
0502  Athens CSD (Athens) .............................  .0100     1%       7501  Anna LSD (Shelby) ................................. .0125      1¼%
2801  Berkshire LSD (Geauga) ........................  .0100       1%       1901  Ansonia LSD (Darke) .............................  .0175       1¾%
2302  Berne-Union LSD (Fairﬁ eld, Hocking)  .0200                   2%      6301  Antwerp LSD (Paulding) .........................  .0150        1½%
5501  Bethel LSD (Miami) ................................  .0075   ¾%       3201  Arcadia LSD (Hancock, Seneca) ............ .0100               1%
7502  Botkins LSD (Auglaize, Shelby) .............  .0125          1¼%      1902  Arcanum-Butler LSD (Darke) .................  .0150            1½%
5901  Cardington-Lincoln LSD (Marion,                                       3202  Arlington LSD (Hancock) ........................  .0125        1¼%
 Morrow) .................................................. .0075  ¾%       2001  Ayersville LSD (Deﬁ ance) ......................  .0100        1%
5401  Celina CSD (Mercer) ..............................  .0075    ¾%       3901  Bellevue CSD (Erie, Huron, Sandusky, 
8501  Chippewa LSD (Wayne) .........................  .0100        1%        Seneca) .................................................. .0050 ½%
6501  Circleville CSD (Pickaway) .....................  .0075      ¾%       2501  Bexley CSD (Franklin) ............................  .0075      ¾%
7001  Clear Fork Valley LSD (Knox,                                          2101  Big Walnut LSD (Delaware)....................  .0075           ¾%
 Richland) ................................................ .0100 1%        2303  Bloom-Carroll LSD (Fairﬁ eld) .................  .0125         1¼%
5204   Cloverleaf LSD (Medina) ......................  .0125       1¼%      0203  Bluffton EVSD (Allen, Hancock) .............  .0050            ½%
7201  Clyde-Green Springs EVSD                                              8701  Bowling Green CSD (Henry, Wood) .......  .0050                 ½%
 (Sandusky, Seneca) ............................... .0100 1%                5502  Bradford EVSD (Darke, Miami, Shelby) .  .0175                  1¾%
1704  Crestline EVSD (Crawford, Richland) ....  .0025              ¼%       8601  Bryan CSD (Williams) ............................. .0100       1%
8702   Eastwood LSD (Wood) ...........................  .0100      1%       1701  Buckeye Central LSD (Crawford, Huron, 
5101  Elgin LSD (Delaware, Hardin, Marion) ...  .0075              ¾%        Richland, Seneca) .................................. .0150 1½%
7203  Gibsonburg EVSD (Sandusky, Wood) ....  .0075                 ¾%       2102  Buckeye Valley LSD (Delaware, Marion, 
3603 Greenﬁ eld EVSD (Fayette, Highland,                                     Morrow, Union) ....................................... .0100 1%
 Ross) ...................................................... .0125 1¼%     2502  Canal Winchester LSD (Fairﬁ eld, 
0302  Hillsdale LSD (Ashland, Wayne) ............  .0125           1¼%       Franklin) ................................................. .0075 ¾%
7403  Hopewell-Loudon LSD (Seneca) ............  .0050             ½%       8801  Carey EVSD (Seneca, Wyandot) ........... .0100                 1%
7506  Jackson Center LSD (Auglaize,                                         8301  Carlisle LSD (Montgomery, Warren) ....... .0100                1%
 Logan, Shelby) ....................................... .0150 1½%           2902  Cedar Cliff LSD (Clark, Greene) ............. .0125            1¼%
4901  Jefferson LSD (Madison) .....................  .0100         1%       4201  Centerburg LSD (Delaware, Knox, 
4902  Jonathan Alder LSD (Franklin,                                          Licking) ................................................... .0075 ¾%
 Madison, Union) ................................... .0125 1¼%              2002  Central LSD (Deﬁ ance, Williams) ........... .0075             ¾%
2305   Lancaster CSD (Fairﬁ eld) .......................  .0150    1½%      1303  Clermont-Northeastern LSD (Brown, 
6502  Logan Elm LSD (Hocking, Pickaway) ..... .0100                1%        Clermont) ................................................ .0100    1%
2805   Ledgemont LSD (Astabula, Geauga) .....  .0125               1¼%      5402  Coldwater EVSD (Mercer) ...................... .0050           ½%
5504  Miami East LSD (Champaign, Miami) .... .0175                 1¾%      1703  Colonel Crawford LSD (Crawford) .......... .0125               1¼%
5505  Milton-Union EVSD (Miami) ...................  .0125         1¼%      1502  Columbiana EVSD (Columbiana, 
3902  Monroeville LSD (Erie, Huron) ...............  .0150         1½%       Mahoning) .............................................. .0100 1%
8605  Montpelier EVSD (Williams) ................... .0125         1¼%      6901  Columbus Grove LSD (Allen, Putnam) ... .0100                   1%
8705  North Baltimore LSD (Hancock,                                         6902  Continental LSD (Putnam) ..................... .0100           1%
 Wood) ..................................................... .0125 1¼%      3203  Cory-Rawson LSD (Hancock) ................ .0175               1¾%
4508  North Fork LSD (Knox, Licking) .............. .0100          1%       5503  Covington EVSD (Miami) ....................... .0200           2%
7612  Northwest LSD (Stark, Summit,                                         1503  Crestview LSD (Columbiana) ................. .0100             1%
 Wayne) ................................................... .0100 1%        8101  Crestview LSD (Van Wert) ...................... .0100          1%
1204  Northwestern LSD (Clark, Champaign) ..  .0100                1%       8502  Dalton LSD (Wayne) ............................... .0075       ¾%
8706  Northwood LSD (Wood) .......................  .0025          ¼%       4202  Danville LSD (Holmes, Knox) ................. .0175            1¾%
8504  Norwayne LSD (Medina, Wayne) ...........  .0075              ¾%       2003 Deﬁ ance CSD (Deﬁ ance, Paulding) ....... .0050                 ½%
0908  Ross LSD (Butler) ..................................  .0075  ¾%       6803  Eaton CSD (Preble) ................................ .0150      1½%
5008   Sebring LSD (Mahoning) ........................  .0100      1%       8602  Edgerton LSD (Deﬁ ance, Williams) ........ .0100               1%
3118  Southwest LSD (Hamilton, Butler) .......... .0075            ¾%       8703  Elmwood LSD (Hancock, Wood) ............ .0125                 1¼%
6503  Teays Valley LSD (Fairﬁ eld, Franklin,                                2602  Evergreen LSD (Fulton, Lucas) .............. .0200             2%
 Pickaway) ............................................... .0150 1½%        8001  Fairbanks LSD (Madison, Union) ........... .0100               1%
6806  Tri-County North LSD (Darke,                                          2903  Fairborn CSD (Clark, Greene, 
 Montgomery, Preble) ............................ .0100 1%                   Montgomery) .......................................... .0050 ½%
8509  Triway LSD (Holmes, Wayne) ................  .0075           ¾%       2304 Fairﬁ eld Union LSD (Fairﬁ eld, Hocking, 
5509   Troy CSD (Miami) ...................................  .0150 1½%       Perry) ...................................................... .0200 2%
2308  Walnut Township LSD (Fairﬁ eld) ............  .0175          1¾%      7503  Fairlawn LSD (Shelby) ........................... .0075        ¾%
3907   Willard CSD (Crawford, Huron) ..............  .0075         ¾%       7504  Fort Loramie LSD (Darke, Shelby) ......... .0150               1½%
                                                                            5406  Fort Recovery LSD (Darke, Mercer) ....... .0150                1½%
                                                                            1903  Franklin Monroe LSD (Darke, Miami) ..... .0075                 ¾%
                                                                            7202  Fremont CSD (Sandusky) ...................... .0125            1¼%
                                                                                                                    (continued on next page)
                                                                        - SD 7 -

- 58 -

                                                                        Back
                                                                                                                                               Rev. 11/15
         School Districts With an Income Tax for 2015
                                           Decimal                                                                       Decimal
SD#  School District Name (and Counties)    Rate        Percent             SD#  School District Name (and Counties)    Rate       Percent

 Traditional Tax Base School Districts (cont’d.)                                Traditional Tax Base School Districts (cont’d.)
2603  Gorham Fayette LSD (Fulton) ................ .0100            1%      6909  Pandora-Gilboa LSD (Allen, Putnam) ...... .0175              1¾%
1305  Goshen LSD (Clermont, Warren) ........... .0100               1%      5405  Parkway LSD (Auglaize, Mercer, 
2904  Greeneview LSD (Clinton, Fayette,                                      Van Wert) ................................................ .0100  1%
 Greene) .................................................. .0100 1%        3504  Patrick Henry LSD (Henry, Putnam, 
1904  Greenville CSD (Darke) .......................... .0050       ½%       Wood) ..................................................... .0175 1¾%
7505  Hardin-Houston LSD (Shelby) ................ .0075            ¾%      6302  Paulding EVSD (Paulding, Putnam) ....... .0100               1%
3302  Hardin Northern LSD (Hancock,                                         8708  Perrysburg EVSD (Wood) ...................... .0050          ½% 
 Hardin) .................................................... .0175 1¾%     2604  Pettisville LSD (Fulton, Henry) ............... .0100        1%
2004  Hicksville EVSD (Deﬁ ance) .................. .0075           ¾%      2307  Pickerington LSD (Fairﬁ eld, Franklin) ..... .0100           1%
5902  Highland LSD (Delaware, Morrow) ......... .0050               ½%      5507  Piqua CSD (Miami) ................................. .0125    1¼% 
3604  Hillsboro CSD (Highland) ....................... .0100        1%      7007  Plymouth-Shiloh LSD (Crawford, Huron, 
3501  Holgate LSD (Henry) .............................. .0150      1½%      Richland) ................................................ .0100 1%
6903  Jennings LSD (Putnam) ......................... .0075         ¾%      6804  Preble Shawnee LSD (Butler, 
4503  Johnstown-Monroe LSD (Delaware,                                        Montgomery, Preble) .............................. .0175 1¾%
 Licking) ................................................... .0100 1%      2509  Reynoldsburg CSD (Fairﬁ eld, Franklin, 
6904  Kalida LSD (Putnam) .............................. .0100      1%       Licking) ................................................... .0050 ½%
3303  Kenton CSD (Hardin, Wyandot) ............. .0150              1½%     3304  Ridgemont LSD (Hardin, Logan) ............  .0175            1¾% 
7204  Lakota LSD (Sandusky, Seneca, Wood)  .0150                    1½%     3305  Riverdale LSD (Hancock, Hardin, 
6905  Leipsic LSD (Putnam) ............................ .0075       ¾%       Wyandot) ................................................ .0100 1%
3205  Liberty-Benton LSD (Hancock) ............... .0075            ¾%      4604  Riverside LSD (Logan, Shelby) ...........  .0175             1¾%
3502  Liberty Center LSD (Fulton, Henry) ........ .0175             1¾%     7507  Russia LSD (Darke, Shelby) ..................  .0075         ¾%
2306  Liberty Union-Thurston LSD                                            7406  Seneca East LSD (Huron, Seneca) ........ .0100               1%
 (Fairﬁ eld) ................................................ .0175 1¾%     7008  Shelby CSD (Richland) ..........................  .0100      1%
4506  Licking Valley LSD (Licking, Muskingum) .0100                 1%      3905  South Central LSD (Huron, Richland) ....  .0125              1¼%
4903  London CSD (Madison) .......................... .0100         1%      1205  Southeastern LSD (Clark, Greene) ........  .0100             1%
0303  Loudonville-Perrysville EVSD (Ashland,                                4510  Southwest Licking LSD (Fairﬁ eld, 
 Holmes, Knox, Richland) ........................ .0125             1¼%      Licking) ................................................... .0075 ¾%
0905  Madison LSD (Butler) ............................. .0050      ½%      0209  Spencerville LSD (Allen, Auglaize, 
3206  McComb LSD (Hancock, Putnam,                                           Van Wert) ................................................ .0100  1%
 Wood) ..................................................... .0150 1½%      5010 Springﬁ eld LSD (Mahoning) ...................  .0100         1%
1102  Mechanicsburg EVSD (Champaign,                                        8607  Stryker LSD (Williams) ...........................  .0150    1½%
 Madison) ................................................. .0150   1½%     2606  Swanton LSD (Fulton, Lucas) ................  .0075          ¾%
8604  Millcreek-West Unity LSD (Williams) ...... .0100              1%      0909  Talawanda CSD (Butler, Preble) ............. .0100           1%
6906  Miller City-New Cleveland LSD (Putnam) .. .0125 1¼%                   1103  Triad LSD (Champaign, Logan, Union) ..  .0150                1½% 
0601  Minster LSD (Auglaize, Darke, Mercer                                  1906  Tri-Village LSD (Darke) ..........................  .0150    1½% 
 Shelby) ................................................... .0100 1%       6805  Twin Valley Community LSD (Preble) ....  .0150               1½%
1905  Mississinawa Valley LSD (Darke) ........... .0175             1¾%     7106  Union-Scioto LSD (Ross) .......................  .0050       ½%
8802  Mohawk LSD (Crawford, Seneca,                                         1510  United LSD (Columbiana) ......................  .0050        ½% 
 Wyandot) ................................................ .0100 1%         8803  Upper Sandusky EVSD (Crawford, 
5903  Mount Gilead EVSD (Morrow) ................ .0075             ¾%       Marion, Wyandot) ................................... .0125 1¼%
6802  National Trail LSD (Darke, Preble) ......... .0175            1¾%     3306  Upper Scioto Valley LSD (Auglaize, 
0602  New Bremen LSD (Auglaize, Mercer,                                      Hardin, Logan) ........................................ .0050     ½%
 Shelby) ................................................... .0100 1%       5713  Valley View LSD (Montgomery, Preble) ... .0125               1¼%
0603  New Knoxville LSD (Auglaize, Shelby) ... .0125                1¼%     8104  Van Wert CSD (Van Wert) ......................  .0100        1%
5708  New Lebanon LSD (Montgomery) .......... .0125                 1¼%     3208  Vanlue LSD (Hancock, Seneca, 
3903  New London LSD (Ashland, Huron,                                        Wyandot) ................................................ .0100 1%
 Lorain) .................................................... .0100 1%      1907  Versailles EVSD (Darke, Shelby) ...........  .0100           1%
0907  New Miami LSD (Butler) ......................... .0100        1%      0605  Wapakoneta CSD (Auglaize)..................  .0075           ¾%
7404  New Riegel LSD (Seneca) ..................... .0150           1½%     6303  Wayne Trace LSD (Paulding, Putnam,
4507  Newark CSD (Licking) ............................ .0100       1%       Van Wert) ................................................ .0125  1¼%
5506  Newton LSD (Darke, Miami) ................... .0175           1¾%     0606 Waynesﬁ eld-Goshen LSD (Allen, 
8003  North Union LSD (Delaware, Union) ...... .0100                1%       Auglaize, Logan) .................................... .0100 1%
5904  Northmor LSD (Marion, Morrow,                                         4715  Wellington EVSD (Huron, Lorain) ...........  .0100           1%
 Richland) ................................................ .0100 1%        1105  West Liberty-Salem LSD (Champaign, 
8505  Northwestern LSD (Ashland, Wayne)..... .0125                  1¼%      Logan) .................................................... .0175 1¾%
3904  Norwalk CSD (Huron) ............................. .0050       ½%      3906  Western Reserve LSD (Erie, Huron) ......  .0125              1¼%
4712  Oberlin CSD (Lorain) .............................. .0200     2%      1404  Wilmington CSD (Clinton, Greene) ........  .0100             1%
7405  Old Fort LSD (Sandusky, Seneca) ......... .0100               1%      3122  Wyoming CSD (Hamilton) ......................  .0125         1¼%
8707  Otsego LSD (Henry, Lucas, Wood) ........ .0100                1%      2906  Xenia Community CSD (Greene, 
6907  Ottawa-Glandorf LSD (Putnam) ............. .0050              ½%       Warren) ................................................... .0050 ½%
6908  Ottoville LSD (Paulding, Putnam) ........... .0075            ¾%      2907  Yellow Springs EVSD (Clark, Greene) ...  .0100               1%
                                                                        - SD 8 -

- 59 -

                             Taxpayer Assistance

By Internet Ohio Department of Taxation                    For the deaf, hearing-impaired or 
            Web Site – tax.ohio.gov                        speech-impaired who use TTY or 
                                                           TDD only: Contact the Ohio Relay 
            E-mail Us                                      Service at 7-1-1 or 1-800-750-0750 
            Frequently Asked Questions                     and give the communication assis-
            Information Releases                           tant the Ohio Department of Taxa-
                                                           tion phone number that you wish to 
            Instructions
                                                           contact.
            Refund Status
            Tax Forms                                      Volunteer Income Tax Assistance 
                                                           Program (VITA) and Tax Counsel-
                                                           ing for the Elderly (TCE): These 
By Phone    Toll-Free Telephone Numbers
                                                           programs help older, disabled, low-
            Toll-Free 24-HourRefundHotline  1-800-282-1784 income and non-English-speaking 
            Toll-Free Tax Questions 1-800-282-1780         people ﬁ ll in their state and federal 
                                                           returns. For locations in your area, 
                                                           call the IRS at 1-800-829-1040.

Written     Ohio Department of Taxation
                                                                   Need Help?
            Taxpayer Services Mailing Address
                                                           We're available to help answer your 
            Ohio Department of Taxation                    questions and provide assistance 
            Taxpayer Services Division                     to ensure that your tax returns are 
            P.O. Box 182382                                ﬁ led accurately if you call us toll-free 
            Columbus, OH  43218-2382                       at 1-800-282-1780. Agents will be 
                                                           available to assist you from 8 a.m. 
                                                           until 5 p.m., Monday through Friday, 
Walk-in     Ohio Department of Taxation                    which are our standard hours of 
                                                           phone service; however, service will 
            Taxpayer Service Center
                                                           be extended until 7 p.m. from April 1, 
            Ofﬁ ce hours: 8 a.m. – 5 p.m.                  2016 through April 18, 2016.  
            Monday through Friday
            4485 Northland Ridge Blvd., 1st Floor
            Columbus, OH  43229-6596

            The tax commissioner is looking for ideas on how the Ohio Department of Taxation can 
            better serve taxpayers. Contact him at contactthecommissioner@tax.state.oh.us.

            Want to know the status of your refund?
                       Need a tax form or have questions?
                                           

            Visit our Web site at tax.ohio.gov.

- 60 -

                                             Back

     Go paperless this year!

File Electronically   Pay Electronically   Receive          Your Refund Electronically

Online Services/Ohio I-File
Use your computer to ﬁ le your Ohio individual and/or school district income tax returns.
                 Ohio I-File guides you through a series of questions and information requests. 
                 Based upon the information you provide, I-File computes your refund or balance 
                 due and electronically submits the tax information. I-File provides you with a 
                 transcript of the tax information that you submitted and gives you a ﬁ ling 
                 conﬁ rmation number. Using this service is free. See Online Services 
                 at tax.ohio.gov.                                                               Most electronic 
                                                                                                ﬁ  lers receive
                                                                                                 their refunds in 
IRS e-ﬁ le
                                                                                                approximately 15 
Use your tax software to ﬁ le your tax returns or ask your tax preparer                         business days by 
for assistance.                                                                                 direct deposit!
                    IRS e-ﬁ le is a way to ﬁ le your return electronically with the IRS and 
                    Ohio. You can prepare your own return and e-ﬁ le it through an approved 
                    software program or you can have your return prepared and transmitted 
by an authorized tax professional. Depending on the tax professional and the speciﬁ c services requested, a fee may be 
charged. More information, including a free federal e-ﬁ ling program for qualiﬁ ed individuals, is available at www.irs.gov.

                                Electronic Payments and Refunds

Pay by Electronic Check or Credit Card                        Direct Deposit Your Refund
Why not eliminate writing a check if you have tax due? Simply Direct deposit is fast, simple, safe and secure. File your re-
make your payment by using an electronic check or credit      turn electronically and use the direct deposit refund option to 
card. You can use this option to pay your tax due for your    have your refund deposited automatically into your checking 
2015 Ohio income tax return and/or school district income     or savings account, Individual Retirement Account or Annu-
tax return. You can also use an electronic check or credit    ity (IRA) or a pre-existing program administered by the Ohio 
card to ﬁ le and pay your 2016 estimated income tax (Ohio     Tuition Trust Authority (OTTA). Taxpayers have the option to 
IT 1040ES) and/or your estimated school district income tax   split their refund into as many as three different deposit ac-
(Ohio SD 100ES). You may also use your Discover, VISA,        counts. Visit our Web site at tax.ohio.gov for additional direct 
MasterCard or American Express card to pay your income        deposit information.
taxes. You may make the credit card payments by either visit-
ing tax.ohio.gov or calling 1-800-2PAY-TAX. To ﬁ nd out more 
about electronic payment options, see page 7.

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