Ohio Department of Taxation
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FAQs - Individual Income Tax

What is the "sharing economy" and how does it impact my federal and state income tax filing requirements?Who is required to file a Nonresident Affidavit? Is Unemployment Compensation taxable to Ohio? I need to file an income tax return but do not have my W-2's. Where can I get them? I'm due a refund. Do I still need to file an Ohio income tax return? What is Form 1099-G / 1099-INT? I have not received a 1099-G before, why did I get this? What is the electronic filing mandate for Ohio income tax preparers? Why did Ohio decide to require tax preparers to file electronically? I am from Ohio and am currently serving on active duty in the Army. Am I subject to Ohio individual income tax and school district income tax, and would the answer be any different if I were serving in the National Guard or the reserves?I'm in the Air Force stationed at Wright-Patterson AFB and claim that I'm domiciled in another state (e.g. New York is the state of legal residence on my military records). Am I liable for Ohio income tax and school district income tax on my military pay? Do I need to file an Ohio income tax return? Where can I get an Ohio individual income tax return?How can I obtain a copy of my Ohio income tax return?Where do I send my Ohio income tax return?I never received a W-2 form. What should I do?How many years should I keep my Ohio individual income tax records?Can a dependent child claim her/himself on an Ohio individual income tax return even though she/he is claimed as a dependent on the parents' federal and state income tax returns?I moved since I filed my Ohio individual income tax return. How can I get my refund?My spouse is deceased, but my refund check has both our names on it. What should I do?Why was my Ohio withholding disallowed?Should I file my Ohio individual income tax return even though I can't pay?My bank has notified me that my check to you was not honored. What should I do?Where should I send my payment of Ohio income taxes?How do I find out what school district I live in?What do I do if my employer has mistakenly withheld Ohio school district income tax?What should I do if I need to correct my I-File income tax return? What should I do if I need a copy of my I-File income tax return?Voter registration forms are no longer included in the Ohio individual income tax publication. How do I register to vote?Can I pay my individual income and school district income taxes with a credit card?What is my income for Ohio? Where do I start?I moved into Ohio last year. How do I file an Ohio income tax return?What if I cannot find the answer to my question on your Web site?My income tax refund check was lost, destroyed or stolen. What should I do?If I can't pay the tax due by the deadline, is there an extra charge?How can I get an extension to file my Ohio income tax return?Are payments by a beneficiary from an Internal Revenue Code 529 program, such as the Ohio College Advantage Plan, for computer technology and equipment and internet access and related services exempt from Ohio income tax the same as payments for tuition would be?I am requesting a refund and want to make a donation to one or more of the programs listed on the Ohio income tax return. How are donations handled?What are the Ohio individual income tax obligations for an estate?What should I do with my Form 1099-G? Is this amount taxable on my IRS return?I received a 1099-G. Is this a refund that I should be receiving in the mail? I never received the refund or credit claimed on the 1099-G because it was captured/offset and applied to a prior Ohio liability. Why should I have to report the overpayment as income? I had an overpayment on a previous return, but the money was applied as a credit for the next tax year. Since I didn't receive a refund check, do I still have to report this as income on my federal tax return? The 1099-G states that the refund, credit carry forward, donation or offset was issued for a previous year and not the current year. Why should I have to report it on the following year's return? I did have a refund for the amount listed on the 1099-G, but I made a contribution to one of the donation funds on my tax return. Do I have to report this as income? Why is the amount on the 1099-G different from the refund or credit I claimed on my tax return? I claimed and paid use tax on my Ohio income tax return which reduced my overpayment amount. Why is the use tax amount added back to the refund amount on my 1099-G when I never received this money? I don't recall receiving a refund in that amount. How can I verify that it was issued? The address on the 1099-G is incorrect. How can I have it corrected? Do I need to attach the 1099-G to my return?Can I receive my 1099-G / 1099-INT electronically?How long will my 1099-G / 1099-INT remain online to be accessed? What software requirements are needed to view my 1099-G / 1099-INT? Are tax preparers able to obtain the 1099-G for their clients?Can I go paperless with my 1099-G / 1099-INT?What is the basis for this filing mandate?Does the threshold associated with the electronic filing requirement refer to all returns filed during a given calendar year or just the returns that were filed electronically?When did the mandate begin?Who is exempt from filing electronically?Is there a way for the paid preparer to "opt out" of the Ohio electronic filing requirement?What type of reasons will be accepted for the tax preparer opt out form?What if my client objects to filing their tax return electronically?Is a tax preparer required to complete an IT WAIVER form when filing on behalf of a taxpayer who must file a paper return or requests to opt out of electronic filing? For example, the reason for the paper filing is due to personal identity theft or the taxpayer resides in a foreign country ( and is either a nonresident or part-year resident of Ohio) and tax software does not allow the Ohio tax return to be e-filed in that case? Are there penalties if I do not file electronically?What happens if I don't pay the penalty?What software do you recommend?How do I select a software product?As a preparer, do I have to submit any tests to the Ohio Department of Taxation?Do I have to register to file electronically in Ohio?Do I have to file my clients' Ohio income tax returns through the federal/state e-file program or may I use Ohio's electronic application?What type of hardware/software do I need to file electronically?Who do I contact if I have questions about the electronic filing program?Who do I contact if I have questions about my software or acknowledgements?Where can I find more information about the Ohio electronic filing program?What are some of the common errors that I may experience when filing electronically?How are military spouses affected by the November 2009 amendment to the Service members Civil Relief Act?If I adopted more than one child in the same year and both adoptions were finalized, can I claim the Ohio Adoption Credit for each child?I'm a Navy recruiter assigned to a recruiting station in Covington, Kentucky, but residing in Cincinnati with my nonmilitary spouse. My spouse works in Ohio. Both my spouse and myself are domiciled in California. Are either of us liable for Ohio income tax?I own a store in Kenton, Ohio and I employ the wife of a local Army recruiter. She has told me that she and her husband are not residents of Ohio. How do I handle Ohio state income tax withholding for her wages so that I'm in compliance with the federal military spouse tax provisions?I'm retired from the Air Force and reside in Ohio. What tax obligations do I have for my military retirement pay, and if I die before my spouse dies, how does Ohio tax income from the military survivor benefit plan?My son is domiciled in Ohio but is currently a midshipman at Annapolis. Is the pay that he receives while stationed there eligible for the pay deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?My former spouse is currently serving in the Air Force in California. She is sending me monthly child support payments from her military pay. Are these payments eligible for the deduction for military active duty while stationed outside Ohio for taxable years 2007 and after?I am divorced, and my ex-husband is retired from the Army. In the divorce settlement, I was awarded a portion of his monthly retirement pay. Does this payment meet the eligibility requirement for the exemption of military retirement pay for taxable years 2008 and after?I am eligible for the Ohio Veterans Bonus. How is this bonus income treated for income tax purposes?How long will my consent to receive an electronic 1099-G / 1099-INT remain in effect?How do I get a copy of the consent form (terms of service) for electronic notification that my 1099-G / 1099-INT is available for electronic viewing in lieu of receiving a paper copy through the postal mail?How do I obtain a paper copy of my 1099-G / 1099-INT after withdrawing consent?I am recently married or divorced and have changed my name. How do I update my name with the Ohio Department of Taxation?Why is ODT requiring an e-mail address on electronically filed income tax returns?If I receive an email from ODT, how do I know it is legitimate and not a scam?Why is ODT requiring an e-mail address on electronically filed income tax returns?If I receive an email from ODT, how do I know it is legitimate and not a scam?Why is ODT requesting information from a taxpayer's driver’s license be entered when electronically filing an Ohio income tax return?Why is ODT requesting information from your driver’s license to be entered on electronically filed Ohio returns? What is changing for inflation indexing and exemption amounts? What is Means Testing? What is the Ohio Earned Income Credit (Ohio EIC)?I adopted my stepchild this year. Am I entitled to the claim the Ohio Adoption Credit?The adoption of my child wasn’t completed until this year, but I have related adoption expenses for the same child from the previous two years. Would these prior year expenses count towards “incurred expenses” since the adoption only became final this year?I received a letter about the Ohio Adoption Credit I claimed in tax year 2013. What information do I need to submit to verify that I am entitled to the credit?I received a letter about the Ohio Adoption Credit I claimed in tax year 2014 (and forward). What information do I need to submit to verify that I am entitled to the credit?I adopted my child from a foreign country. Does that prohibit me from claiming the Ohio Adoption Credit?I claimed the Ohio Adoption Credit in a previous year, but I didn’t use the entire credit. Will the amount of the credit that I am trying to carry forward automatically be placed on my current year return?What are some common expenses that qualify for the Ohio Adoption Credit?Can I deduct amounts relating to casualty or theft losses such as natural disaster damages, Ponzi scheme losses or property theft for Ohio income tax purposes?Can all honorably discharged veterans shop sales and use tax free online from a military exchange?Are purchases of motor vehicles by members of the armed services exempt from sales or use tax?How much am I eligible to deduct on my Ohio return for contributions made to an Ohio 529 College Savings Plan?When the Department sends e-mails, is there ever a need to respond?Does the name of the donor to a 529 account need to be on the account to qualify for the deduction? For example, if a parent has an account with his child as the beneficiary, can the grandparent contribute to that account and be entitled to a deduction on his Ohio income tax return? Will a tax return be rejected if the driver's/state ID information or date of birth are not provided?