Tax Data Series

Individual Income Tax

Individual Income Tax
2009 Income Tax Returns By Income Class

A total of 5,174,275 Ohio personal income tax returns were filed for tax year 2009 (April 15, 2010 filing deadline). This represented a decrease of 3.7 percent from the number of returns filed the previous year. Total federal adjusted gross income of approximately $303.0 billion was reported on the returns, a decrease of 8.3 percent from the amount reported for 2008. The average federal adjusted gross income per return was $58,564, a decrease of 4.7 percent from 2008. Taxpayers claimed personal exemptions ($1,550 per person) valued at approximately $16.1 billion, an average of $3,111 per return, or slightly more than two exemptions per return. Ohio taxable income as reported on the returns was $274.8 billion, an average of $53,113 per return taxable income greater than zero.

Ohio's graduated income tax rates are applied to the Ohio taxable income figure to obtain the tax liability before any credits are calculated.  The 2009 tax rates were applied to segments of taxable income, with a 0.618 percent rate applied to the first $5,000 of every taxpayer's taxable income up to a top rate of 6.24 percent on that portion of a taxpayer's taxable income which exceeded $200,000.  Applying these graduated tax rates to Ohio taxable income for all taxpayers yielded a figure of about $11.1 billion.

Net tax liability after subtraction of the personal exemption credit, joint filer credit for two working spouses, senior citizen credit, and other credits was $7.6 billion.

All figures shown in table Y-1 were compiled from returns filed for tax year 2009 with the Ohio Department of Taxation.