Individual Income Tax

What's New for Tax Year 2019

Filing season opens January 21, 2020
Filing deadline is April 15, 2020

Ohio Income Tax Tables. For tax year 2019, Ohio's individual income tax brackets have been modified so that individuals with Ohio taxable nonbusiness income of $21,750 or less are not subject to income tax. Additionally, all Ohio income tax rates have been reduced by 4%. See the tax tables and brackets.

Modified Adjusted Gross Income. Beginning with the tax year 2019, your exemption amount, certain credits, and the school district income tax bases are determined using "modified adjusted gross income" or "modified adjusted gross income less exemptions". For more information, see pages 12 and 48 of the 2019 individual income tax instructions, as well as the FAQ category "Income - General Information".

Ohio Nonresident Statement. Nonresident taxpayers who are eligible to file form IT NRS may now make their statement using the IT 1040 in place of filing the IT NRS. For more information, see pages 12 and 48 of the 2019 individual income tax instructions, as well as the the FAQ category "Income - Ohio Residency and Form IT NRC.

Ohio Political Party Fund. Beginning with tax year 2019, taxpayers may no longer designate $1 of their tax liability to go to the Ohio Political Party Fund.

Opportunity Zone Credit. A new credit is available for certain individuals who invest in Ohio opportunity zones. See page 22 of the individual income tax instructions.

Frequently Asked Questions. The Department of Taxation recently completed a review of its individual and school district income tax Frequently Asked Questions (FAQs). This included updates to the FAQ categories. New FAQs were added based on recent questions, and existing FAQs were redrafted for clarity, conciseness, and readability. View the FAQS.