FAQs - Individual Income Tax

What is the Ohio Earned Income Credit (Ohio EIC)?

For Taxable years beginning on or after January 1, 2013, a nonbusiness, nonrefundable earned income credit is available for taxpayers who were eligible for the federal earned income tax credit (EITC) on their federal tax returns. The Ohio earned income credit (Ohio EIC) is equal to 5% of the taxpayer's federal EITC. Beginning in taxable year 2014, the Ohio EIC increased to 10% of the taxpayer's federal EITC and will remain at 10% for taxable year 2018.

However, if the taxpayer's Ohio income tax base (Ohio adjusted gross income less exemptions) exceeds $20,000 on either an individual or joint tax return, then the credit is limited to 50% of the tax otherwise due after deducting all other credits that precede this credit except for the joint filing credit. Please see the Ohio Earned Income Credit Worksheet on page 30 of the 2018 Ohio individual and school district income tax publication available at tax.ohio.gov.