Individual Income Tax

Who Must File

Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file. Examples of Ohio-sourced income include, but are not limited to, the following:

  • Wages earned in Ohio (note: see "Exception," below),
  • Ohio lottery winnings;
  • All Ohio casino gaming winnings;
  • Income or gain from Ohio property:
  • Income or gain from a sole proprietorship doing business in Ohio; and
  • Income or gain from a pass-through entity doing business in Ohio.

Exception
A full-year nonresident living in a border state does not have to file if the nonresident's only Ohio-sourced income is wages received from an unrelated employer.

You do not have to file an Ohio income tax return if ...

  • Your Ohio adjusted gross income (line 3) is less than or equal to $0.
  • 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 your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax.
  • your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no Ohio Schedule A adjustments.
  • Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3).
  • you are a nonresident military service member whose only income is military pay, or a nonresident spouse of a military service member; you are strongly encouraged to file an IT 10 form each year as verification, see Nonresident Military Service Members and Spouses for more information.