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.
On June 26, 2013, the U.S. Supreme Court issued a decision on the constitutionality of section 3 of the federal Defense of Marriage Act (DOMA), which had established a federal definition of marriage. Following the court’s decision, the IRS issued Revenue Ruling 2013-17. The ruling provides that a marriage between same-gender individuals performed in a jurisdiction that recognizes such a marriage will now be recognized for federal income tax purposes. As a result, same-gender couples who were legally married in a jurisdiction may file federal income tax returns after Sept. 15, 2013 as married taxpayers even if they are domiciled in a jurisdiction whose laws do not recognize a same-gender marriage.
Ohio Guidance: Under Article XV §11 of the Ohio Constitution, Ohio does not recognize marriage between persons of the same gender. Individuals who entered into such a marriage in another jurisdiction shall not use the filing status of “married filing jointly” or “married filing separately” when filing Ohio form IT 1040.
Each individual of a same-gender marriage who is filing jointly for federal income tax purposes is instructed to do the following to meet their Ohio filing obligation:
File a separate Ohio income tax return using Ohio form IT 1040 and check the box on the first page indicating that you are filing Ohio Schedule IT S (explained further below).
Use the filing status of single or, if qualified, head of household.
Complete Ohio Schedule IT S – Federal Adjusted Gross Income To Be Reported by Same-Gender Taxpayers Filing a Joint or Married Filing Separately Federal Return, which is a supplement to Ohio form IT 1040. This is a schedule on which individuals shall allocate the federal adjusted gross income reported on their joint federal income tax return. The form enables each individual taxpayer to determine federal adjusted gross income using the filing status of single or head of household. One Schedule IT S should be completed and a copy of it should be submitted with each individual’s IT 1040 return.
Please follow the instructions included with Schedule IT S on how to complete and file the form. The schedule is available online at http://www.tax.ohio.gov/Forms.aspx.
You may not file any of these returns using an Ohio form IT 1040EZ.
If you are required to file Schedule IT S, you must use line 31c or 31d on the schedule everywhere you are directed to use federal adjusted gross income for purposes of compiling your income tax and school district income tax returns. Further, everywhere you are directed to use a line item on page 1 of the federal return in these instructions, use the corresponding line item on the Schedule IT S from column C or D.
Generally, you do not have to file an Ohio return if you have no Ohio income tax withheld AND if...
- you are single and your federal adjusted gross income is less than or equal to $12,200 and you have no Schedule A adjustments.
- you are married, filing jointly and your federal adjusted gross income is less than or equal to $14,400 and you have no Schedule A adjustments.
- your exemption amount (line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no Schedule A adjustments.
- your only source of income is retirement income that is eligible for the retirement income credit (line 51) and the credit is the same or larger than your tax before credits (line 6).
- 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.