Who Must File
Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file. Examples of Ohio-sourced income include, but are not limited to, the following:
- Wages earned in Ohio (note: see "Exception," below),
- Ohio lottery winnings;
- All Ohio casino gaming winnings;
- Income or gain from Ohio property:
- Income or gain from a sole proprietorship doing business in Ohio; and
- Income or gain from a pass-through entity doing business in Ohio.
A full-year nonresident living in a border state does not have to file if the nonresident's only Ohio-sourced income is wages received from an unrelated employer.
You do not have to file an Ohio income tax return if ...
- you are single and your federal adjusted gross income is less than or equal to $12,250 and you have no Ohio Schedule A adjustments.
- you are married, filing jointly and you are not claimed as a dependent on another return and your federal adjusted gross income is less than or equal to $14,500 and you have no Ohio Schedule A adjustments.
- your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no Ohio Schedule A adjustments.
- your only source of income is retirement income that is eligible for the retirement income credit (Ohio Schedule of Credits, line 2) and the credit is the same or larger than your tax before credits (Ohio IT 1040 line 8c).
- you are a nonresident military service member whose only income is military pay, or a nonresident spouse of a military service member; you are strongly encouraged to file an IT 10 form each year as verification, see Nonresident Military Service Members and Spouses for more information.