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 should a full-year resident of Ohio report their income on the IT NRC?

Generally, full-year residents do not need to complete the IT NRC because they are not entitled to the nonresident credit. However, if a full-year resident is filing a joint return with a part-year or full-year nonresident of Ohio, the resident taxpayer must include all of his/her income in Section I of the IT NRC.

The resident taxpayer’s income must be reported on the appropriate line(s) in Column B (Ohio Amount) to ensure that the spouse’s nonresident credit is calculated correctly. The resident taxpayer does not need to complete Sections II or III of the IT NRC.

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