FAQs - Individual Income Tax

Who must file an Ohio individual (IT 1040) and/or school district (SD 100) income tax return?

Ohio IT 1040 Filing Requirement: Every Ohio resident and every part-year resident is subject to the Ohio income tax. Additionally, every nonresident having Ohio-sourced income is subject to the Ohio income tax, unless the nonresident’s only Ohio-source income is wages earned while living in Indiana, Kentucky, West Virginia, Michigan or Pennsylvania.

If you are subject to Ohio’s income tax, you must file an Ohio IT 1040, even if you are due a refund, unless:

  • Your Ohio adjusted gross income (Ohio IT 1040, line 3) is less than or equal to $0;
  • Your Ohio income tax base (Ohio IT 1040, line 5) is less than or equal to $0; OR
  • The total of your senior citizen credit, lump sum distribution credit and joint filing credit (Ohio Schedule of Credits, lines 4, 5 and 12) is equal to or exceeds line 8c of your Ohio IT 1040 and you are not liable for school district income tax.

Note: Even if you are not required to file, if your federal adjusted gross income is greater than $13,200, the Department of Taxation recommends that you file to avoid delinquency billings.

Ohio SD 100 Filing Requirement: Only Ohio residents who lived within a taxing school district during any portion of the year are subject to Ohio's school district income tax. Not all school districts have an income tax.

If you are subject to a school district income tax, you must file an SD 100, even if you are due a refund, if all of the following are true:

  • You lived in a school district with an income tax for any portion of the tax year;
  • While living in the district, you received income; AND
  • Based on that income, you have a school district income tax liability (SD 100, line 2).

If you have a tax liability for more than one school district during the year, you must file a separate SD 100 for each district. You may have a school district income tax liability even if you are not required to file an Ohio IT 1040 for the tax year.

Note: Even if you are not required to file, if you lived in a taxing school district and received income, the Department recommends you file to avoid delinquency billings.

See R.C. 5747.08.