Student Tax Education Program - Income Tax

Filing Requirements & Forms?

Am I required to 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 the following:

  • Wages earned in Ohio
  • Ohio lottery winnings
  • All casino gaming winnings
  • Income or gain from Ohio property
  • Income or gain from a sole proprietorship doing business in Ohio.
  • Income or gain from a pass-through entity doing business in Ohio.