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Going into the Military

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Activities:

Scenario A - John's story 

Scenario B - John & Jane's Story

Scenario C - John's Story

Where do I claim my state of residence if I am stationed outside Ohio?

When you join the military, you are required to declare a state of residence. Typically this will be the state you live in when you join the military.  

  • Ohio residents will claim Ohio as their state of residence, even if they are stationed outside of Ohio.
  • Military members stationed outside of Ohio on active duty for part of the year or for the entire year will be able to take a deduction for the military income they earned while stationed outside of Ohio on Schedule A of the Ohio return.
  • Temporary training assignments outside of Ohio are not considered a permanent duty station and income earned during this training would be considered taxable to Ohio.
  • Please see the Ohio income tax instructions for more information on qualifications for military deductions. Tax.ohio.gov

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Deductions available for Military Members

There are deductions available on the IT-1040 for military members filing the Ohio income tax return. The following deductions are all included on Schedule A of the Ohio income tax return.

  • Deduction for income earned by military non-residents and civilian non-resident spouses
  • Deduction for military pay for Ohio residents if the military pay is included in the Federal Adjusted Gross Income and received while the military member was stationed outside of Ohio on active duty. Temporary training assignments are not considered pay earned while stationed outside of Ohio and would be taxable to Ohio (e.g. Basic Training).
  • Deduction for certain Ohio National Guard reimbursements and benefits.
  • Deduction for military retirement income included in the Federal Adjusted Gross Income and military injury relief fund amounts.

More detailed information for military members is available on our website at:
http://www.tax.ohio.gov/ohio_individual/individual/military_tax_provisions.aspx

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Do I still need to file Ohio or school district income tax returns?

Yes, military members whose home of record is Ohio are required to file an Ohio income tax return each year and a school district tax return if they are domiciled in a taxing school district.

  • The address a military member claims as their legal residence when they joined the military is where they are domiciled. If that residence is in a taxing school district they are required to file and pay any taxes due.
  • If you are a military member whose home of record is another state, but you are stationed in Ohio, then you will want to file form IT-10 with Ohio.
  • Keep in mind that non-military income earned by the service member may be taxable to Ohio and would require an Ohio income tax return to be filed.

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Form IT-10

  • The IT-10 is the Ohio Income Tax Information Notice used only by individuals claiming to owe no individual income tax for the year.
  • Numbers 4 and 6 apply to military members and their spouses. If you are a non-resident military member stationed in Ohio, you need to timely file the IT-10, before the deadline.
  • For the IT-10 form follow the link below:

Form IT-10

IT10

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