Tax Data Series

Individual Income Tax

Personal Income Tax - 1999 Income Tax Returns By Income Class

A total of 5,366,294 Ohio personal income tax returns were filed for tax year 1999 (April 17, 2000 filing deadline). This represented an increase of 0.3 percent from the number of returns filed the previous year. Total federal adjusted gross income of approximately $254.1 billion was reported on the returns, an increase of 4.3 percent over the amount reported for 1998. The average federal adjusted gross income per return was $47,353, an increase of 4.3 percent from 1998. Taxpayers claimed personal exemptions ($1,050 per person) valued at approximately $11.0 billion, an average of $2,059 per return, or slightly less than 2.0 exemptions per return. Ohio taxable income as reported on the returns was $237.0 billion, an average of $44,161 per return.

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 1999 tax rates were applied to segments of taxable income, with a 0.716 percent rate applied to the first $5,000 of every taxpayer's taxable income up to a top rate of 7.228 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 $10.4 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 $7.5 billion, an increase of 11.8 percent over the previous year's tax liability. The average income tax liability was $1,395 per return which was 11.2 percent higher than in 1998.

All figures shown in table Y-1 were compiled from returns filed for tax year 1999 with the Ohio Department of Taxation.