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.

How do I calculate my nonresident credit?

A nonresident taxpayer is allowed a “nonresident” credit for all income not earned or received in Ohio. The credit is calculated on the Ohio Schedule of Credits using the taxpayer’s non-Ohio portion of their Ohio adjusted gross income. Taxpayers must use form IT NRC to calculate the non-Ohio portion of their Ohio adjusted gross income.

For more information on form IT NRC, see the individual and school district income tax instructions. Additionally, you can review the presentation “Personal Income Tax Updates” from the Department of Taxation’s Ohio Virtual Tax Academy.

See R.C. 5747.05(A)