Individual Income Tax

Ohio Refund Offset Program

The Ohio Department of Taxation is authorized to offset all or a portion of a taxpayer's income tax refund to be applied towards any unpaid tax. Additionally, the Department is required to offset a taxpayer's refund as partial payment of any debt(s) reported by the following agencies:

While the Department of Taxation is responsible for offsetting your refund, the debt is actually owed to another agency. You must contact that agency to resolve any discrepancies.

If your refund is greater than the total outstanding debt(s), it will be applied to the debt(s) and you will receive the balance. Otherwise, your entire refund will be applied in partial satisfaction of the debt(s).

However, if you filed a joint return and you're not responsible for your spouse's debt, you may be entitled to all or a portion of your refund. In this case, you must complete the Ohio Non-Liable Spouse worksheet included with your offset notice (and available below).

See R.C. 5747.12 and Ohio Adm. Code 5703-7-13 for more information.

 

Non-Liable Spouse worksheet line-by-line instructions

Line 1: Non-liable spouse's Ohio income tax withholding

Enter the non-liable spouse's portion of lines 14 and 16 of the Ohio IT 1040. These amounts include:

  • Ohio income tax withheld (as reported on W-2, box 17; W-2G, box 15; 1099-R, box 12); and/or
  • Refundable credits (as reported on the Ohio IT K-1 and/or DSA credit certificate).

 

Line 2: Non-liable spouse's portion of Ohio estimated and extension payments

Enter the non-liable spouse's portion of line 15 of the Ohio IT 1040. This amount incudes:

  • Estimated payments (made using the Ohio IT 1040ES);
  • Extension payments (made using the Ohio IT 40P); and/or
  • Credit carryforward of refund from previous year's return.

Line 3: Non-liable spouse's total tax payments

Line 1 plus line 2 of this worksheet. If line 3 is zero, you are not entitled to any portion of the refund.

The excel spreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.

Line 4: Non-liable spouse's portion of federal adjusted gross income

Enter the non-liable spouse's portion of line 1 of the Ohio IT 1040. This amount can be zero or negative, even if federal adjusted gross income is positive.

Line 5: Non-liable spouse's portion of Ohio Schedule A additions

Enter the non-liable spouse's portion of line 2a of the Ohio IT 1040.

Line 6: Non-liable spouse's portion of Ohio Schedule A deductions

Enter the non-liable spouse's portion of line 2b of the Ohio IT 1040.

Line 7: Non-liable spouse's portion of Ohio adjusted gross income

Line 4 plus line 5 minus line 6 of this worksheet. If the result is less than zero, enter zero.

The Excel spreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.

Line 8: Ohio adjusted gross income

Enter the amount reported on line 3 of the Ohio IT 1040.

Line 9. Divide Line 7 by Line 8

This is the non-liable spouse's portion of Ohio adjusted gross income. The Excel spreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.

Line 10: Ohio tax liability BEFORE withholding or estimated payments

Enter the amount reported on line 13 of the Ohio IT 1040.

Line 11: Multiply line 9 by line 10

This is the non-liable spouse's portion of the total Ohio tax liability. The Excel spreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.

Line 12: Non-liable spouse's refund

Subtract line 11 from line 3 of this worksheet. This is the non-liable spouse's portion of the refund. If this worksheet is completed correctly, this amount is not subject to offset and will be refunded to you, with any applicable interest.

The Excel spreadsheet Ohio Non-Liable Spouse worksheet will automatically calculate this line.

Ohio Offset Resources

Taxpayers with additional questions on this subject may contact the Department of Taxation by email or by calling 1-800-282-1780 (1-800-750-0750 for the hearing impaired).