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 residency credits are available?

  • Resident - An Ohio resident is subject to Ohio’s individual income tax on all of their income. A resident taxpayer is allowed a “resident” credit for the lesser of income subjected to tax in another state, or the amount of tax paid to another state on that income. If the income is from a state that imposes no tax, a resident will get no credit.
  • Nonresident – A nonresident with income earned in Ohio will be subject to Ohio tax. A nonresident taxpayer is allowed a “nonresident” credit for all income not earned or received in Ohio.
  • Part-year resident - A part-year resident is eligible for the nonresident credit for the portion of the year they were a nonresident and eligible for the resident credit for the portion of the year they were a resident.

See R.C. 5747.05(A), (B) and (C).