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 Modified Adjusted Gross Income?

Modified adjusted gross income is your Ohio adjusted gross income (Ohio IT 1040, line 3) plus your business income deduction (Ohio Schedule A, line 11). If you did not take a business income deduction, your modified adjusted gross income matches your Ohio adjusted gross income. You will need to know your modified adjusted gross income to determine your personal exemption amount and if you qualify for the following credits:

  • Retirement income credit;
  • Lump sum retirement credit;
  • Senior citizen credit;
  • Lump sum distribution credit;
  • Child care and dependent care credit;
  • Exemption credit; AND
  • Joint filing credit.

Additionally, if you live in an earned income tax base school district, your taxable income is limited to only income included in your modified adjusted gross income.

The Department of Taxation provides a worksheet to assist in the calculation of modified adjusted gross income that can be found in the "Worksheets" section of the IT 1040 and SD 100 instructions.

R.C. 5747.01(JJ).