Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is the Ohio Earned Income Credit (Ohio EIC)?

For Taxable years beginning on or after January 1, 2013, a nonbusiness, nonrefundable earned income credit is available for taxpayers who were eligible for the federal earned income tax credit (EITC) on their federal tax returns. The Ohio earned income credit (Ohio EIC) is equal to 5% of the taxpayer's federal EITC. Beginning in taxable year 2014, the Ohio EIC increased to 10% of the taxpayer's federal EITC and will remain at 10% for taxable year 2017.

However, if the taxpayer's Ohio income tax base (Ohio adjusted gross income less exemptions) exceeds $20,000 on either an individual or joint tax return, then the credit is limited to 50% of the tax otherwise due after deducting all other credits that precede this credit except for the joint filing credit. Please see the Ohio Earned Income Credit Worksheet on page 29 of the 2017 Ohio individual and school district income tax publication available at tax.ohio.gov.

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