FAQs — Individual Income Tax - Military

What should I do if I receive an individual income tax "Failure to File" notice?

Generally, you are required to file an Ohio individual income tax return if your Ohio income tax base (Ohio IT 1040, Line 5) is greater than $10,850. This typically applies to military servicemembers and their civilian spouses when you had income from other Ohio, “nonmilitary” sources such as:

  • Rental income from Ohio property, 
  • Capital gains from the sale of Ohio property,
  • Ohio Lottery Commission prizes and awards, OR
  • Income from a pass-through entity doing business in Ohio.

If you are required to file an Ohio income tax return, you should respond to the notice by filing an Ohio IT 1040 and including copies of all your employer-issued W2s and 1099s. You may be able to deduct your military income on the return.

If you believe you are not required to file a return, you should do one of the following:

Ohio Residents

If you receive a “Failure to File” notice as an Ohio resident, you should return the notice with all of the following information:

  • Ohio IT-1040 with schedules;
  • Copy of employer issued W-2’s; AND
  • Copy of Orders (If stationed outside of Ohio)

Ohio Nonresidents

If you receive a “Failure to File” notice as a nonresident of Ohio, you should return the notice with the following information if your only income during the taxable year was military pay:

  • A completed IT 10. If you are an active duty servicemember, please check the designated box for military.  If you are a civilian spouse, please check the designated box for civilian spouse; AND
  • A copy of all your employer-issued W-2(s) for the taxable year.