To qualify for this credit, you and your spouse must each have qualifying Ohio adjusted gross income of at least $500 after you have figured your Schedule A adjustments.
If you are a married couple filing a joint Ohio income tax return, you may qualify for a joint filing credit. You can take this credit only if each spouse has qualifying Ohio adjusted gross income of $500 or more. Qualifying Ohio adjusted gross income does not include income from Social Security benefits, most railroad retirement benefits, military retirement Income, interest, dividend and capital gain distributions, royalties, rents, capital gains, and state or local income tax refunds. This credit is limited to a maximum of $650.
Example: Bob and Sue file a joint return. Sue earned $200,000 from her current employment. Bob’s only source of income is $500 from his state and municipal income tax refunds included in federal adjusted gross income. This $500 should be deducted as a Schedule A deduction and is not included in Bob and Sue’s Ohio adjusted gross income. Therefore, they do not qualify for Ohio’s joint filing credit.
However, if Bob had another source of qualifying income of $500 or more not deducted on Schedule A, he and Sue qualify for the credit.
|If your Ohio Taxable Income is:
||Your credit is:
|$25,000 or less
||20% of your Ohio tax less Schedule B and exemption credits
|More than $25,000 but not more than $50,000
||15% of your Ohio tax less Schedule B and exemption credits
|More than $50,000 but no more than $75,000
||10% of your Ohio tax less Schedule B and exemption credits
|More than $75,000
||5% of your Ohio tax less Schedule B and exemption credits
This credit is limited to a maximum of $650.
Note: If you are entering a W2 issued by a non Ohio employer, please see the page titled "other qualifying income for the joint filing credit."