Ohio Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)
⚠️Informational only — not legal or tax advice.
Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January – April 2026
Last verified: February 12, 2026
Table of Contents
- Quick Reference
- Key Takeaways
- Quick Questions
- Ohio Income Tax Rates and Brackets (2026)
- Statutory Authority
- Who Must File Ohio Income Tax
- What Income Is Taxable in Ohio
- Personal Exemption
- Ohio Income Tax Credits
- Filing Deadlines
- Filing Options for Ohio Income Tax
- Local Income Taxes
- Special Considerations for Ohio Income Tax
- Tax Residency vs Domicile
- Documentation Commonly Requested in Residency Audits
- Military Personnel
- Retirees
- Students
- Part-Year Residents
- Common Tax Filing Situations
- Forms & Publications
- Penalties and Interest
- Information Verification Log
- Resources
- Where to Check for Updates
- Tax Glossary
- Update History
Quick Reference
Does Ohio have income tax? Yes
Tax structure: Progressive (transitioning to flat rate in 2026)
Tax rates: 0% to 3.125%
Standard deduction (Single): Personal exemptions used instead
Standard deduction (Married): Personal exemptions used instead
Local income tax: Yes – Most municipalities and 200+ school districts levy income taxes
Official source: https://tax.ohio.gov/
Key Takeaways
- Residents: Ohio residents pay Ohio income tax on income from all sources
- Non-residents: Non-residents pay Ohio income tax only on Ohio-source income
- Tax rates: Progressive system with three brackets: 0%, 2.75%, and 3.125% for Tax Year 2025
- 2026 simplification: Tax structure will simplify to flat 2.75% rate (above $26,050 exemption) starting Tax Year 2026
- Local income tax: Yes – Most cities and 200+ school districts impose separate income taxes (0.5% to 3%)
- Reciprocity: Indiana, Kentucky, Michigan, Pennsylvania, West Virginia
- Primary forms: IT 1040 (resident), IT 1040 (non-resident/part-year with nonresident credit)
Quick Questions About Ohio Income Tax
What is the Ohio income tax rate for 2025? Ohio has a progressive income tax with rates of 0%, 2.75%, and 3.125% for Tax Year 2025. The first $26,050 of taxable income is exempt from tax. Income from $26,051 to $100,000 is taxed at 2.75%, and income above $100,000 is taxed at 3.125%.
Does Ohio have state income tax? Yes. Ohio has state income tax on individuals. Ohio does not have a corporate income tax, but instead uses the Commercial Activity Tax (CAT) for businesses based on gross receipts.
Source: https://tax.ohio.gov/
What are the income tax brackets in Ohio? For Tax Year 2025, Ohio has 3 tax brackets. Income from $0 to $26,050 is taxed at 0%. Income from $26,051 to $100,000 is taxed at 2.75%. Income above $100,000 is taxed at 3.125%.
Is Social Security taxed in Ohio? No. Ohio does not tax Social Security benefits. Social Security income is fully exempt from Ohio state income tax.
Does Ohio tax retirement income? Ohio provides a retirement income credit for certain pension and retirement income. Uniformed services retirement income (military retirement) is fully deductible. Other retirement income may qualify for the retirement income credit (up to $200 maximum). Social Security, disability, and survivor benefits are fully exempt.
Do I need to file an Ohio income tax return? You must file an Ohio income tax return if you are an Ohio resident or part-year resident, or if you are a nonresident with Ohio-source income. Residents with Ohio adjusted gross income greater than their personal exemptions must file. Certain nonresidents with only wage income from reciprocal states (Indiana, Kentucky, Michigan, Pennsylvania, West Virginia) do not need to file.
Ohio Income Tax Rates and Brackets (2026)
The following tax rates and brackets apply to income earned in 2025, reported on tax returns filed in 2026.
| Rate Snapshot | |
|---|---|
| Tax Attribute | Amount/Status |
| Lowest Tax Rate | 0% |
| Highest Tax Rate | 3.125% |
| Tax Structure | Progressive (3 brackets) |
| Number of Brackets | 3 brackets |
| State Income Tax | Yes |
| Local Income Tax | Yes (most municipalities and 200+ school districts) |
| Personal Exemption (Based on MAGI) | $0 to $2,400 per person |
| Business Income Deduction | First $250,000 exempt ($125,000 if married filing separately) |
| Ohio Income Tax Brackets 2026 | ||
|---|---|---|
| Important Note: Ohio does not use different tax brackets based on filing status. All filing statuses use the same bracket structure for taxable nonbusiness income. | ||
| Taxable Income | Tax Rate | Tax Calculation |
| $0 - $26,050 | 0.000% | $0 |
| $26,051 - $100,000 | 2.750% | $342.00 plus 2.750% of amount over $26,050 |
| $100,001+ | 3.125% | $2,394.32 plus 3.125% of amount over $100,000 |
Business Income Tax: Business income (after the business income deduction) is taxed at a flat 3% rate.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.02
Important 2026 Tax Changes
Starting Tax Year 2026 (returns filed in 2027): Ohio will transition to a simplified flat tax structure:
- $0 to $26,050: 0%
- $26,051 and above: Flat 2.75%
The current 3.125% top bracket will be eliminated, resulting in tax savings for taxpayers with income above $100,000.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.02
Statutory Authority
State income tax in Ohio is authorized under the following legal framework:
Constitutional Authority:
- Ohio Constitution Article XII, Section 3 – Grants the General Assembly authority to levy taxes
- Ohio Constitution Article XII, Section 9 – Income tax provisions
Statutory Authority:
- Ohio Revised Code Chapter 5747 (Income Tax)
- Section 5747.01 – Definitions
- Section 5747.02 – Imposition of tax; rates
- Section 5747.05 – Tax credits
- Section 5747.06 – Employer withholding
- Section 5747.08 – Filing requirements
- Link to official Ohio Revised Code: https://codes.ohio.gov/ohio-revised-code/chapter-5747
Administrative Regulations:
- Ohio Administrative Code Title 5703:7 (Income Tax Rules)
- Link to administrative code: https://codes.ohio.gov/
Legislative History:
- Original enactment: 1971
- Major rate reduction: 2024 (HB 33 reduced top rate from 3.75% to 3.5%)
- Current rate structure: 2025 (HB 96 reduced top rate to 3.125%, enacted flat tax for 2026)
- Current structure effective: Tax Year 2025
This page compiles information directly from these statutory and regulatory authorities as implemented by the Ohio Department of Taxation.
Source: https://codes.ohio.gov/ohio-revised-code/chapter-5747 and https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf
Who Must File Ohio Income Tax
Residents
Ohio tax law requires residents to file a state income tax return if any of the following apply:
- You are required to file a federal income tax return, OR
- Your Ohio adjusted gross income exceeds your personal exemption amount
Exemption amounts for Tax Year 2025:
- MAGI $40,000 or less: $2,400 per exemption
- MAGI $40,001 – $80,000: $2,150 per exemption
- MAGI $80,001 – $749,999: $1,900 per exemption
- MAGI $750,000 or greater: $0 per exemption
Recommendation: If your federal adjusted gross income exceeds $28,450, the Ohio Department of Taxation recommends filing an Ohio return even if you do not owe tax, to avoid delinquency billings.
Part-Year Residents
Part-year residents must file if they were an Ohio resident for part of the year and had income from any source during their period of Ohio residency.
Non-Residents
Non-residents must file if they had income from Ohio sources during the tax year, including:
- Wages earned while physically working in Ohio
- Business income from Ohio operations
- Rental income from Ohio property
- Income from a pass-through entity doing business in Ohio
- Ohio lottery, casino, or sports gaming winnings
Exception for Reciprocal State Residents: Full-year nonresidents living in Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia do not have to file if their only Ohio-sourced income is wages.
Example: A Kentucky resident who commutes to Cincinnati for work does not need to file an Ohio return if wages are their only Ohio income.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.05
What Income Is Taxable in Ohio
Fully Taxable Income
- Wages and salaries
- Self-employment income
- Business income (after business income deduction)
- Investment income (interest, dividends, capital gains)
- Retirement account distributions (401(k), traditional IRA, etc.)
- Pension income (subject to retirement income credit)
- Rental income
- Royalty income
- Unemployment compensation
- Lottery, casino, and sports gaming winnings
Social Security Benefits
Ohio does not tax Social Security benefits. All Social Security income is fully deductible from Ohio adjusted gross income.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Military Retirement Pay
Ohio fully exempts uniformed services retirement income. This includes:
- Military retirement pay from U.S. Armed Forces
- Retirement from reserve components
- National Guard retirement income
- Commissioned corps of NOAA and Public Health Service
The deduction applies to the portion of federal civil service retirement that is attributable to military service.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Pension Income
Private Pensions: Taxable but may qualify for retirement income credit (maximum $200 per return)
Public Pensions: Taxable but may qualify for retirement income credit (maximum $200 per return)
Federal Civil Service Retirement: Taxable (except portion attributable to military service)
Railroad Retirement Benefits: Fully deductible
Disability and Survivor Benefits: Fully deductible
Personal Exemption
Ohio allows personal exemptions instead of a standard deduction. Exemptions are available for:
- You, if not claimed as a dependent on another person’s return
- Your spouse, if filing jointly and not claimed as a dependent on another person’s return
- Your dependents claimed on your federal tax return
| Exemption Amounts for Tax Year 2025 | |
|---|---|
| Based on Modified Adjusted Gross Income (MAGI). | |
| Modified Adjusted Gross Income | Exemption Amount per Person |
| $40,000 or less | $2,400 |
| $40,001 - $80,000 | $2,150 |
| $80,001 - $749,999 | $1,900 |
| $750,000 or greater | $0 |
Note: For Tax Year 2026 and after, the income cap for exemptions will be reduced to $500,000 MAGI.
What is Modified Adjusted Gross Income (MAGI)?
MAGI is your Ohio adjusted gross income (IT 1040, line 3) plus your business income deduction (Schedule of Adjustments, line 13).
If you did not take a business income deduction, your MAGI equals your Ohio adjusted gross income.
Business Income Deduction
Ohio provides a significant deduction for business income:
Deduction Amount:
- First $250,000 of business income is fully deductible
- $125,000 if married filing separately
Business income remaining after this deduction is taxed at a flat 3% rate (instead of the progressive rates applied to nonbusiness income).
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
What Qualifies as Business Income?
Business income includes:
- Schedule C net profit or loss
- Schedule E income from pass-through entities
- Schedule F farming income
- Guaranteed payments from partnerships (if you own 20%+ of the entity)
- Compensation from S corporations (if you own 20%+ of the corporation)
- Capital gains from business property
- Business-related interest and dividends
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Key Ohio Tax Deductions
529 Plan Contributions
Deduct up to $4,000 per beneficiary per year for contributions to Ohio 529 savings plans.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.70
STABLE (Ohio ABLE) Account Contributions
Deduct up to $4,000 per beneficiary per year for contributions to STABLE accounts for individuals with disabilities.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.78
Ohio Homebuyer Plus Account Contributions
Deduct up to $5,000 per account per year for contributions to Ohio Homebuyer Plus accounts. If filing jointly and both spouses contribute, the limit is $10,000 per account.
The deduction is available for 5 years after account opening.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.85
Medical and Health Care Expenses
Deduct unreimbursed medical and health care expenses to the extent not otherwise deducted or excluded from federal AGI:
- Dental, vision, and health insurance premiums
- Long-term care insurance premiums
- Medical care expenses exceeding 7.5% of federal AGI
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Ohio Educator Expense Deduction
Ohio educators (K-12 teachers, instructors, counselors, principals, or aides) can deduct up to $300 per educator for qualifying education expenses.
Pregnancy Resource Center Contributions
Deduct up to $750 per taxpayer ($1,500 if filing jointly) for contributions made to qualifying pregnancy resource centers between September 30, 2025 and December 31, 2025.
Ohio Income Tax Credits
Retirement Income Credit
Eligibility:
- MAGI less exemptions is less than $100,000
- You received pension or retirement income included in Ohio AGI
- Income was received on account of retirement
- You have not previously claimed the lump sum retirement credit
Credit Amount: Based on eligible retirement income, maximum $200 per return
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.055
Senior Citizen Credit
Eligibility:
- MAGI less exemptions is less than $100,000
- Age 65 or older at end of tax year
- Have not previously claimed lump sum distribution credit
Credit Amount: $50 per return
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.055
Lump Sum Retirement Credit
Eligibility:
- MAGI less exemptions is less than $100,000
- Received total lump sum distribution from qualified retirement plan
- Distribution was on account of retirement
Important: Taking this credit permanently disqualifies you from the retirement income credit.
Credit Calculation: Based on percentage of distribution, see instructions
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.055
Lump Sum Distribution Credit (Age 65+)
Eligibility:
- MAGI less exemptions is less than $100,000
- Age 65 or older at end of tax year
- Received total lump sum distribution from qualified retirement plan
Important: Taking this credit permanently disqualifies you from the $50 senior citizen credit.
Credit Calculation: Based on percentage of distribution, see instructions
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.055
Child and Dependent Care Credit
Eligibility:
- MAGI is less than $40,000
- Claimed federal child and dependent care credit
Credit Calculation: Based on federal credit and MAGI
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.054
Joint Filing Credit
Eligibility:
- Filing jointly
- Both spouses have at least $500 of qualifying income (wages, self-employment, etc.)
- MAGI less than $750,000
Credit Amount: 5% to 20% of tax liability (before credits), maximum $650
Percentage based on MAGI less exemptions:
- $0 – $25,000: 20%
- $25,001 – $50,000: 15%
- $50,001 – $75,000: 10%
- $75,001 – $749,999: 5%
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.05
Earned Income Credit
Ohio’s nonrefundable earned income credit equals 30% of the federal earned income credit.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.71
Home School Expense Credit
$250 per qualifying student for educational expenses related to home schooling.
Exemption Credit
Eligibility:
- MAGI less exemptions is less than $30,000
Credit Amount: $20 per exemption claimed
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.022
Filing Deadlines
Regular Deadline
April 15, 2026 for Tax Year 2025 returns
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.08
Extension Deadline
October 15, 2026
Ohio does not have a separate extension request form. Ohio automatically recognizes federal extensions.
To receive an extension:
- File a federal extension (IRS Form 4868) by April 15, 2026
- Pay any estimated Ohio tax owed by April 15, 2026
- Extension applies to filing only, not payment
Extension form: Federal Form 4868 (IRS extension)
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.08
Estimated Tax Payments
If you have income not subject to withholding and expect to owe more than $500 in Ohio tax (after withholding and credits), quarterly estimated payments are due:
- Q1 (2025): April 15, 2026
- Q2: June 15, 2026
- Q3: September 15, 2026
- Q4 (2026): January 15, 2027
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.09
Filing Options for Ohio Income Tax
Online Filing (E-File)
Electronic filing is available through:
- Ohio OH|TAX eServices: https://tax.ohio.gov/OHTAX
- Free for all taxpayers
- Fastest refund processing (approximately 15 business days)
- Supports direct deposit
- IRS-Approved Tax Software: TurboTax, H&R Block, TaxAct, TaxSlayer Pro (that support Ohio returns)
- Free File Options: Available through OH|TAX eServices for all income levels
Paper Filing
Paper forms are available for download and mail filing:
- Primary Forms:
- IT 1040 – Individual Income Tax Return
- IT 10 – Simplified Individual Income Tax Return (for qualifying taxpayers)
- Download Location: https://tax.ohio.gov/forms
- Processing Time: Approximately 8-10 weeks
- Mailing Addresses:
IT 1040 without payment:
Ohio Department of Taxation
PO Box 2679
Columbus, OH 43270-2679IT 1040 with payment:
Ohio Department of Taxation
PO Box 2057
Columbus, OH 43270-2057Tax Preparer Options
Licensed tax professionals familiar with Ohio tax law include:
- CPA (Certified Public Accountant)
- Enrolled Agent (EA)
- Tax Attorney
- VITA (Volunteer Income Tax Assistance) – Free for taxpayers earning $67,000 or less
- TCE (Tax Counseling for the Elderly) – Free for seniors
- AARP Tax-Aide – Free for taxpayers over 50 with low to moderate income
Local Income Taxes
Ohio has the most complex local income tax system in the United States. In addition to state income tax, Ohio has two types of local income taxes:
- Municipal Income Tax – Levied by cities and villages
- School District Income Tax – Levied by school districts
Municipal Income Tax
Coverage: More than 600 Ohio municipalities levy their own income taxes.
Tax Rates: Generally range from 0.5% to 3%
- Columbus: 2.5%
- Cleveland: 2.0%
- Cincinnati: 1.8%
- Toledo: 2.25%
- Akron: 2.5%
Who Must Pay:
- Residents of the municipality (on all income)
- Non-residents who work in the municipality (on income earned in the municipality)
Credit for Taxes Paid: Some municipalities provide partial or full credit for taxes paid to another municipality where you work.
Important: Each municipality has its own tax forms, rules, and filing requirements. Some use RITA (Regional Income Tax Agency) or CCA (Central Collection Agency).
Source: https://www.ritaohio.com/ and https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_municipal.aspx
School District Income Tax
Coverage: More than 200 Ohio school districts levy income taxes.
Tax Rates: Generally range from 0.5% to 2.0%
Who Must Pay:
- Residents of the school district
- School district tax applies even if you work outside the district
Type of Tax: School districts can levy either:
- Traditional base tax – Applies to all income
- Earned income tax – Applies only to wages, salaries, and self-employment income
Filing Requirement: File Ohio Form SD 100 if you live in a school district with income tax
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/chapter-5748
Finding Your Local Tax Rates
The Finder Tool: Ohio provides “The Finder” tool to determine your local tax obligations:
- Municipal Tax Lookup: https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_municipal.aspx
- School District Tax Lookup: https://thefinder.tax.ohio.gov/streamlinesalestaxweb/default_schooldistrict.aspx
Enter your address to find:
- Municipal income tax rate
- School district income tax rate and type
- School district number (required for state return)
Source: https://tax.ohio.gov/finder
Example: Total Tax Burden
Scenario: Columbus resident earning $75,000
- Federal Income Tax: Varies based on filing status and deductions
- Ohio State Income Tax:
- $0 on first $26,050
- 2.75% on $48,950 ($1,346.13)
- Total state tax: $1,346.13
- Columbus Municipal Tax: 2.5% of $75,000 = $1,875.00
- No school district tax (Columbus City School District does not levy income tax)
Total Ohio State and Local Tax: $3,221.13
Source: Calculated from official rates
Important Notes on Local Taxes
- Separate Returns: State, municipal, and school district taxes each require separate returns (though they can often be filed together electronically)
- Withholding: Employers must withhold for:
- State income tax
- Municipal tax (where employee works)
- School district tax (where employee lives)
- Moving: If you move during the year between municipalities or school districts, you must prorate your liability
- Reciprocity Does NOT Apply: Ohio’s reciprocal agreements with neighboring states apply ONLY to state income tax, not municipal or school district taxes
Special Considerations for Ohio Income Tax
Remote Workers and Multi-State Taxation
Living in Ohio, Working for Out-of-State Employer
As an Ohio resident, you owe Ohio income tax on ALL income, regardless of where your employer is located.
What this means:
- Employer location does NOT determine tax obligation
- Income from out-of-state employers is taxable in Ohio
- Ohio law requires proper Ohio tax withholding for resident employees
Example: An Ohio resident working remotely for a California company owes Ohio income tax on that income.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.08
Working in Ohio, Living in Another State
Non-residents who perform work IN Ohio owe Ohio income tax on income earned from work physically performed in Ohio.
Physical Presence Rule: Income is sourced to Ohio based on where work is physically performed.
Important Exception – Reciprocity: Residents of Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia who only earn wage income in Ohio do not pay Ohio tax on those wages.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.05
Interstate Tax Risk Indicator
Remote workers involving Ohio commonly encounter dual taxation complications with specific states:
Working with these states requires careful planning:
- New York – Applies convenience of employer rule (may tax Ohio residents working remotely for NY employers)
- California – Aggressive residency audits for extended work periods
- Pennsylvania – Complex local earned income taxes in addition to state tax
- Massachusetts – Telecommuter rule enforcement
Source: State tax regulations and https://codes.ohio.gov/ohio-revised-code/section-5747.05
“Convenience of the Employer” Rule
Ohio does not apply a “convenience of the employer” rule.
Non-residents are taxed only on income from work physically performed in Ohio.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.20
Reciprocal Agreements
Ohio has reciprocal agreements with the following states:
- Indiana
- Kentucky
- Michigan
- Pennsylvania
- West Virginia
What reciprocity means:
- Residents of these states working in Ohio pay income tax only to their state of residence (not Ohio state tax)
- Ohio residents working in these states pay income tax only to Ohio (not the work state)
- Must file exemption certificate with employer (Ohio Form IT 4)
Important Limitations:
- Reciprocity applies ONLY to wage income
- Does not apply to business income, rental income, or other non-wage income
- Does not apply to municipal or school district income taxes
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.05
Multi-State Tax Filing
When earning income in multiple states:
- File a resident return in Ohio reporting all income
- File non-resident returns in other states where income was earned
- Claim a credit on Ohio return for taxes paid to other states
Forms required:
- Ohio Schedule of Credits (resident credit section)
- Proof of taxes paid to other states
Credit Limitation: The credit cannot exceed the amount of Ohio tax on the out-of-state income.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.05
Tax Residency vs Domicile
Understanding the difference between residency and domicile is critical for determining Ohio tax obligations.
Domicile Defined
Domicile is your permanent legal home – the place where you intend to return and consider “home” indefinitely.
Key characteristics:
- You can have only ONE domicile at a time
- Domicile continues until you establish a new domicile elsewhere with intent to remain
- Intent to return is critical – temporary absences do not change domicile
Factors establishing domicile:
- Where you maintain your primary residence
- Where you register to vote
- Where you obtain driver’s license
- Where you file homestead exemption
- Where your family resides
- Where you maintain bank accounts
- Where you belong to organizations
- Stated intent in legal documents
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.24
Residency Defined
For Ohio tax purposes: An individual with an abode in Ohio is presumed to be an Ohio resident.
Abode means a dwelling place permanently maintained by an individual, whether owned or rented.
Presumption: If you have an Ohio abode, you are presumed to be an Ohio resident unless you can prove otherwise.
Temporary absence: Being away from your Ohio abode, no matter how long, does not change your residency status.
Example: An Ohio resident who spends winters in Florida but maintains an Ohio home, driver’s license, and voter registration remains an Ohio resident.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.24
Ohio Contact Period Test
Ohio uses a “contact period” test to determine the burden of proof for nonresidency.
Contact Period = You have an abode outside Ohio + You are away overnight from that abode + You spend any portion of two consecutive days in Ohio
Burden of Proof:
- Fewer than 213 contact periods: Must show by preponderance of evidence (more likely than not) that you are a nonresident
- 213 or more contact periods: Must show by clear and convincing evidence that you are a nonresident
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.24
Ohio Nonresident Presumption
New for Tax Year 2025: Individuals who meet ALL five required criteria can establish a presumption that they were nonresidents by checking the “Ohio Nonresident Statement” box on their Ohio return.
Required Criteria:
- You did not have an abode in Ohio during any part of the tax year
- You maintained an abode in another state during the entire tax year
- You did not spend more than 212 contact periods in Ohio
- You were not domiciled in Ohio on the last day of the tax year
- You were not domiciled in Ohio on January 1 of the tax year
Important: Once this presumption is established, the Ohio Department of Taxation cannot later determine you were an Ohio resident for that tax year.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.24
| Critical Differences | ||
|---|---|---|
| Domicile vs Tax Residency | ||
| Factor | Domicile | Tax Residency |
| Number allowed | One at a time | Can be resident of multiple states |
| Based on | Intent + connections | Physical presence + abode |
| Changes when | Establish new permanent home with intent | Change abode location |
| Tax impact | Taxed as resident on all income | Taxed as resident on all income |
Documentation Commonly Requested in Residency Audits
Ohio tax authorities may audit residency determinations. The following documentation types are commonly requested:
| Primary Residency Evidence | |
|---|---|
| Document Type | What It Shows |
| Driver's License | State of legal residence |
| Voter Registration | Where you exercise voting rights |
| Vehicle Registration | Where vehicles are domiciled |
| Professional Licenses | State of professional domicile |
| Homestead Exemption | Primary residence claim |
| Physical Presence Documentation | |
|---|---|
| Document Type | What It Shows |
| Day-Count Logs | Physical location by day (for contact period test) |
| Travel Records | Interstate travel patterns |
| Credit Card Statements | Geographic spending patterns |
| Cell Phone Records | Location data from carrier |
| E-ZPass / Toll Records | State line crossings |
| Hotel/Lodging Receipts | Overnight stays |
| Property and Financial Ties | |
|---|---|
| Document Type | What It Shows |
| Property Ownership | Real estate holdings |
| Lease Agreements | Residence location and duration |
| Utility Bills | Physical occupancy patterns |
| Bank Statements | Financial institution location |
| Safe Deposit Box Location | Where you keep valuables |
| Social and Family Connections | |
|---|---|
| Document Type | What It Shows |
| Family Location | Where spouse/children reside |
| Medical Records | Where you receive regular care |
| Dental Records | Location of regular providers |
| Religious Affiliation | Place of worship attendance |
| Club Memberships | Social/recreational ties |
| Employment Documentation | |
|---|---|
| Document Type | What It Shows |
| W-2 Forms | Employer location, work location |
| Remote Work Agreement | Authorization to work remotely, official work location |
| Employment Contract | Work location requirements |
| Employer Address | Company headquarters |
| Intent Documentation | |
|---|---|
| Document Type | What It Shows |
| Will/Estate Documents | Stated domicile for estate purposes |
| Tax Returns | Prior year residency claims |
| Insurance Policies | Address on file with insurers |
| Abode Locations | Where you maintain dwelling places |
Ohio-Specific Audit Triggers:
Common patterns that trigger Ohio residency audits:
- Claiming nonresidency while maintaining Ohio driver’s license
- Owning property in Ohio while filing as nonresident
- Spouse/children residing in Ohio while taxpayer claims other domicile
- High-income individuals claiming nonresidency
- Contact periods near 213-day threshold
- Maintaining Ohio voter registration while claiming nonresidency
- Having Ohio homestead exemption while filing as nonresident
Burden of Proof:
In Ohio residency disputes:
- Fewer than 213 contact periods: Taxpayer must prove nonresidency by preponderance of evidence (more likely than not)
- 213+ contact periods: Taxpayer must prove nonresidency by clear and convincing evidence (substantially more likely than not)
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.24
Note: This section provides factual information about documentation types commonly requested. It does not constitute legal or tax advice.
Military Personnel
Servicemembers Civil Relief Act (SCRA)
Active duty military members stationed in Ohio due to military orders:
- Do NOT become Ohio residents solely due to military orders
- Pay income tax to their state of legal residence (home of record)
- Not subject to Ohio income tax on military pay
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and 50 U.S.C. §4001
Military Spouses Residency Relief Act (MSRRA)
Spouses of active duty military can maintain their home state residency and are not taxed by Ohio on income earned in Ohio if:
- Spouse is in Ohio solely to be with servicemember
- Servicemember is in Ohio under military orders
- Spouse maintains domicile in another state
Ohio Tax Deduction for Nonresident Military Spouses: Civilian spouses who are Ohio nonresidents can deduct all compensation earned in Ohio on Ohio Schedule of Adjustments, line 33.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and 50 U.S.C. §4001
Military Pay Deductions for Ohio Residents
Ohio Residents Stationed Outside Ohio: Ohio resident servicemembers stationed outside Ohio due to military orders can deduct all military pay and allowances.
Deduction Location: Ohio Schedule of Adjustments, line 32
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Military Retirement Pay
Ohio fully exempts uniformed services retirement income:
- U.S. Armed Forces retirement pay
- Reserve component retirement
- National Guard retirement
- NOAA Commissioned Corps retirement
- Public Health Service Commissioned Corps retirement
Deduction Location: Ohio Schedule of Adjustments, line 34
Partial Exemption for Federal Civil Service: If you receive federal civil service retirement based partially on military service, you can deduct the portion attributable to military service.
Calculation Example:
- 10 years military service + 20 years civilian service = 30 years total
- Federal pension: $90,000 (included in federal AGI)
- Deductible portion: $90,000 × (10/30) = $30,000
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Military Injury Relief Fund
Payments from the Ohio Military Injury Relief Fund are fully deductible.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.023
Disability Severance Payments
Military disability severance payments are fully deductible.
Ohio National Guard Benefits
Ohio National Guard members can deduct:
- Group life insurance premium reimbursements (for active duty periods)
- Death benefits paid by Ohio Adjutant General
School District Income Tax for Military
Military servicemembers may be liable for school district income tax if:
- They are Ohio residents (legal residence/home of record is Ohio)
- Their domicile is within a school district that imposes income tax
- This applies even if stationed outside Ohio or outside the school district
Retirees
Social Security Benefits
Ohio does not tax Social Security benefits.
All Social Security retirement, disability, and survivor benefits are fully deductible from Ohio adjusted gross income.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Pension Income
Private Pensions:
- Fully taxable in Ohio
- May qualify for retirement income credit (maximum $200)
- No specific exemption or deduction
Public Pensions (State/Local Government):
- Fully taxable in Ohio
- May qualify for retirement income credit (maximum $200)
- No specific exemption or deduction
Federal Civil Service Retirement:
- Fully taxable (except portion attributable to military service)
- May qualify for retirement income credit (maximum $200)
Railroad Retirement Benefits:
- Fully deductible (100% exempt from Ohio tax)
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Retirement Income Credit
Eligibility:
- MAGI less exemptions is less than $100,000
- Received pension/retirement income on account of retirement
- Income is included in Ohio AGI
- Have not claimed lump sum retirement credit
Credit Calculation: Based on amount of eligible retirement income, maximum $200 per return
Important: Social Security and uniformed services retirement income (which are fully deductible) do NOT qualify for this credit since they’re excluded from Ohio AGI.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.055
Senior Citizen Credit
Eligibility:
- Age 65 or older on December 31, 2025
- MAGI less exemptions is less than $100,000
- Have not claimed lump sum distribution credit
Credit Amount: $50 per return
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.055
Retirement Account Distributions
401(k) and Traditional IRA:
- Fully taxable in Ohio
- May qualify for retirement income credit
Roth IRA:
- Qualified distributions are not taxable (not included in federal AGI)
- Non-qualified distributions taxable to extent included in federal AGI
Disability and Survivor Benefits
Disability Benefits:
- Fully deductible from Ohio AGI
- Not subject to Ohio income tax
Survivor Benefits:
- Fully deductible from Ohio AGI
- Not subject to Ohio income tax
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.01
Students
College students attending school in Ohio do NOT automatically become Ohio residents for tax purposes.
You remain a non-resident if:
- You maintain legal residence (domicile) in another state
- Your presence in Ohio is temporary for educational purposes
- You intend to return to your home state after graduation
- You do not establish Ohio abode with intent to remain
You owe Ohio tax only on Ohio-source income:
- Wages earned from working in Ohio
- Scholarships/fellowships used for non-qualified expenses (room, board, travel)
Establishing Ohio residency as a student:
Students CAN become Ohio residents if they take affirmative steps to establish domicile:
- Register to vote in Ohio
- Obtain Ohio driver’s license
- Purchase property in Ohio
- Maintain Ohio as permanent address
- Establish intent to remain in Ohio permanently
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.24
Part-Year Residents
If you moved TO or FROM Ohio during 2025, you must file as a part-year resident.
Income allocation:
- Report all income earned while an Ohio resident
- Exclude income earned while a resident of another state
- Prorate personal exemptions based on residency period
Moving TO Ohio:
- Determine Ohio residency start date (day you establish domicile)
- Report all income from that date forward to Ohio
- File non-resident return in former state for income earned before moving
Moving FROM Ohio:
- Determine Ohio residency end date (day you establish domicile elsewhere)
- Report all income through that date to Ohio
- File non-resident or part-year resident return in new state
Credits Available:
- Part-year residents can claim nonresident credit for income earned while resident of another state
- Can claim resident credit for non-Ohio income earned while Ohio resident
Form required: Ohio IT 1040 with nonresident credit (IT NRC) calculation
Common Tax Filing Situations
These are factual clarifications based on official Ohio tax guidance and law.
Situation: “My employer is in another state, so I don’t owe Ohio tax”
Ohio law: Ohio residents owe tax on all income regardless of employer location. Employer location does not determine tax obligation. Residency determines tax obligation.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.02
Situation: “I work remotely full-time, so I don’t owe tax anywhere”
Tax law principle: All income is taxable in at least one jurisdiction. Remote work does not exempt income from taxation. Ohio residents are taxed on worldwide income.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.02
Situation: “I’m a part-year resident, so I owe half the tax”
Ohio law: Part-year residents owe tax only on income earned during Ohio residency period, not a simple 50% reduction. Must allocate income based on actual residency dates.
Situation: “I don’t have an Ohio driver’s license, so I’m not an Ohio resident”
Ohio law: Residency is based on having an Ohio abode with intent to remain, not solely on driver’s license. You can be an Ohio resident without an Ohio driver’s license.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.24
Situation: “I spend less than 183 days in Ohio, so I’m not a resident”
Ohio law: Ohio does not use a simple 183-day rule. Residency is based on having an abode in Ohio. The contact period test (213 contact periods) determines burden of proof, not residency itself.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.24
Situation: “Municipal taxes are optional”
Ohio law: If you live or work in a municipality with income tax, you must file and pay that tax. Municipal taxes are mandatory, not optional.
Source: Municipal ordinances and https://www.ritaohio.com/
Forms & Publications
Primary Tax Return Forms
Resident return:
- Form IT 1040 – Individual Income Tax Return
- Instructions: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf
- Download: https://tax.ohio.gov/forms
Simplified return:
- Form IT 10 – Simplified Individual Income Tax Return (for qualifying taxpayers)
- Instructions: Included with form
- Download: https://tax.ohio.gov/forms
Non-resident/part-year return:
- Form IT 1040 with IT NRC (Nonresident Credit) calculation
- Instructions: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf
- Download: https://tax.ohio.gov/forms
Common Schedules
- Schedule of Adjustments – Additions and deductions to federal AGI
- Schedule of Business Income – Business income calculation and deduction
- Schedule of Credits – Tax credits
- Schedule of Dependents – Dependent information
- Schedule of Withholding – Ohio withholding from W-2s and 1099s
- IT NRC – Nonresident Credit calculation
- IT RC – Resident Credit calculation
School District Income Tax
- Form SD 100 – School District Income Tax Return
- Instructions: Included in IT 1040 booklet
- Download: https://tax.ohio.gov/forms
Withholding Forms
- Employee Withholding Certificate: Form IT 4 (Ohio equivalent to W-4)
- Download: https://tax.ohio.gov/forms
Exemption Certificates
Reciprocity Exemption:
- Form IT 4 (Section III checked for reciprocal state resident)
- Download: https://tax.ohio.gov/forms
Military Spouse Exemption:
- Form IT 4 (Section III checked for nonresident military spouse)
- Download: https://tax.ohio.gov/forms
Key Publications
- Individual Income Tax Instructions: IT 1040 Booklet
- Information Releases: Various topics at https://tax.ohio.gov/info
- IT 2018-01: Residency Guidelines
- IT 2008-02: Military Servicemembers and Civilian Spouses
- IT 1992-01: Exempt Federal Interest Income
- Frequently Asked Questions: https://tax.ohio.gov/FAQ
Where to Submit Paper Returns
Individual Income Tax (IT 1040):
With payment:
Ohio Department of Taxation
PO Box 2057
Columbus, OH 43270-2057Without payment:
Ohio Department of Taxation
PO Box 2679
Columbus, OH 43270-2679Payment only:
Ohio Department of Taxation
PO Box 182131
Columbus, OH 43218-2131School District Income Tax (SD 100):
With payment:
Ohio Department of Taxation
PO Box 182389
Columbus, OH 43218-2389Without payment:
Ohio Department of Taxation
PO Box 182197
Columbus, OH 43218-2197Payment only:
Ohio Department of Taxation
PO Box 182389
Columbus, OH 43218-2389Penalties and Interest
Late Filing Penalty
Ohio imposes a penalty for filing late (after the due date or extended due date):
Penalty Rate: The lesser of:
- $50, OR
- 10% per month of unpaid tax (maximum 50%)
The penalty applies from the due date until the return is filed.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.15
Late Payment Penalty
Ohio imposes a penalty for paying late (after the due date):
Penalty Rate: The lesser of:
- 10% per month of unpaid tax (maximum 50%), OR
- 50% of the delinquent payment
The penalty applies from the due date until the tax is paid.
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.15
Interest on Unpaid Tax
Interest accrues on unpaid tax from the due date (April 15, 2026) until paid.
Interest Rate for 2026: 7% per annum
Interest is compounded daily and is in addition to any penalties.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5703.47
Interest Calculator: Ohio provides an interest calculator at https://tax.ohio.gov/interestcalculator
Source: https://tax.ohio.gov/interestcalculator
Underpayment of Estimated Tax Penalty
If you have income not subject to withholding, you may owe a penalty for underpaying estimated taxes.
Penalty Applies If:
- Your Ohio tax liability (total tax minus credits) less Ohio withholding exceeds $500, AND
- You did not pay sufficient estimated tax through quarterly payments
Safe Harbor Provisions:
The penalty may be avoided if estimated payments total at least:
- 90% of current year’s tax liability, OR
- 100% of prior year’s tax liability
Calculation: Form IT/SD 2210 – Underpayment of Estimated Tax Penalty
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.09
Frivolous Return Penalty
If you file a frivolous return or one that shows apparent intent to delay or impede tax administration:
Penalty: Up to $500
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.15
Fraudulent Attempt to Evade Tax
If you make a fraudulent attempt to evade reporting or payment:
Penalty: Greater of:
- $1,000, OR
- 100% of the tax required to be shown on the return
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.15
False or Fraudulent Refund Claim
If you make a false or fraudulent claim for refund:
Penalty: Greater of:
- $1,000, OR
- 100% of the fraudulent claim
Assessment: Can be assessed without time limitation
Source: https://codes.ohio.gov/ohio-revised-code/section-5747.15
Exception for Certain Military Servicemembers
Certain military servicemembers may not be subject to interest and penalties under specific circumstances defined in Ohio Revised Code Section 5747.026.
Source: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf and https://codes.ohio.gov/ohio-revised-code/section-5747.026
Information Verification Log
| Ohio Income Tax – Official Sources | ||
|---|---|---|
| Authoritative references for Ohio individual income tax rules and filings | ||
| Information Type | Source | Last Verified |
| Tax rates and brackets | Ohio IT-1040 Booklet (2025) | February 12, 2026 |
| Personal exemption amounts | Ohio IT-1040 Booklet (2025) | February 12, 2026 |
| Tax credits | Ohio IT-1040 Booklet (2025) | February 12, 2026 |
| Filing deadlines | Ohio IT-1040 Booklet (2025) | February 12, 2026 |
| Reciprocity agreements | Ohio IT-1040 Booklet (2025) | February 12, 2026 |
| Forms and publications | Ohio Department of Taxation – Forms | February 12, 2026 |
| Ohio Revised Code | Ohio Revised Code – Chapter 5747 | February 12, 2026 |
Official Ohio Income Tax Resources
All information on this page is compiled exclusively from official government sources.
Ohio Department of Taxation
- Main Website: https://tax.ohio.gov/
- Tax Forms: https://tax.ohio.gov/forms
- Filing Information: https://tax.ohio.gov/individual
- Online Filing Portal (OH|TAX eServices): https://tax.ohio.gov/OHTAX
- Tax Rate Calculator: https://tax.ohio.gov/taxcalculator
- Interest Calculator: https://tax.ohio.gov/interestcalculator
- Publications Library: https://tax.ohio.gov/info
- Frequently Asked Questions: https://tax.ohio.gov/FAQ
- Refund Status: https://tax.ohio.gov/refund
- Offset Information: https://tax.ohio.gov/offset
- Military Information: https://tax.ohio.gov/military
- Residency Information: https://tax.ohio.gov/residency
The Finder Tools
- Municipal Income Tax Lookup: https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_municipal.aspx
- School District Income Tax Lookup: https://thefinder.tax.ohio.gov/streamlinesalestaxweb/default_schooldistrict.aspx
- JEDD/JEDZ Tax Lookup: https://thefinder.tax.ohio.gov/jedtax/jed_default.aspx
Source: https://tax.ohio.gov/finder
Ohio Revised Code and Regulations
Ohio Revised Code:
- Chapter 5747 (Income Tax): https://codes.ohio.gov/ohio-revised-code/chapter-5747
- Chapter 5748 (School District Income Tax): https://codes.ohio.gov/ohio-revised-code/chapter-5748
Ohio Administrative Code:
- Title 5703:7 (Income Tax Rules): https://codes.ohio.gov/
Ohio General Assembly:
- Legislative Updates: https://www.legislature.ohio.gov/
Source: https://codes.ohio.gov/
Contact Information
Phone:
- General Inquiries: 1-800-282-1780
- Refund Status: 1-800-282-1784 (24-hour automated hotline)
Hours: 8:00 AM to 5:00 PM, Monday through Friday (excluding holidays)
Live Chat: 9:00 AM to 3:00 PM, Monday through Friday (excluding holidays) Available at: https://tax.ohio.gov/OHTAX
Email: Contact through OH|TAX eServices or forms on website
Mailing Address:
Ohio Department of Taxation
4485 Northland Ridge Blvd
Columbus, OH 43229-6596Welcome Center (In-Person): 4485 Northland Ridge Blvd, Columbus, OH 43229-6596 (Photo ID required for all visitors) Hours: 8:00 AM to 5:00 PM, Monday through Friday
Appointments: Schedule at https://tax.ohio.gov/contact
Accessibility: Ohio Relay Service: 7-1-1 or 1-800-750-0750
Free Tax Assistance
VITA (Volunteer Income Tax Assistance): For taxpayers earning $67,000 or less Find locations: https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers Phone: 1-800-906-9887
TCE (Tax Counseling for the Elderly): For seniors and individuals with disabilities Find locations: https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers
AARP Tax-Aide: For taxpayers over 50 with low to moderate income Find locations: https://www.aarp.org/money/taxes/aarp_taxaide/ Phone: 1-888-227-7669
Local Tax Administration
RITA (Regional Income Tax Agency): https://www.ritaohio.com/ Administers municipal income tax for many Ohio municipalities
CCA (Central Collection Agency): Various municipalities use CCA for tax collection
Individual Municipal Tax Departments: Contact your municipality directly for local tax information
Source: https://www.ritaohio.com/ and individual municipal websites
Where to Check for Updates
Current Tax Rate Tables
Ohio Department of Taxation – Tax Forms: https://tax.ohio.gov/forms – Updated annually, typically published November
Ohio IT 1040 Instructions Booklet: https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf
Source: https://tax.ohio.gov/forms
Forms Library
Ohio Department of Taxation Forms: https://tax.ohio.gov/forms – Forms available starting November/December each year for upcoming tax year
Source: https://tax.ohio.gov/forms
Legislative Changes
Ohio General Assembly – Tax Legislation:
- https://www.legislature.ohio.gov/ – Search for tax bills
- Ohio Revised Code Chapter 5747: https://codes.ohio.gov/ohio-revised-code/chapter-5747
- Recent major legislation:
- HB 96 (Budget Bill 2025-2027): Enacted June 30, 2025
- HB 33 (Budget Bill 2023-2025): Enacted prior years
Ohio Department of Taxation – Information Releases: https://tax.ohio.gov/info – Guidance on new legislation
Source: https://codes.ohio.gov/ and https://tax.ohio.gov/info
Administrative Guidance
Ohio Tax Bulletins: https://tax.ohio.gov/info – Technical advisories and guidance
Ohio Administrative Code: https://codes.ohio.gov/ – Title 5703 (Taxation)
Frequently Asked Questions: https://tax.ohio.gov/FAQ – Searchable by tax type and topic
Source: https://tax.ohio.gov/ and https://codes.ohio.gov/
Taxpayer Notices
Ohio Department of Taxation News: https://tax.ohio.gov/ – Latest announcements and updates
OH|TAX eServices Platform: https://tax.ohio.gov/OHTAX – Online portal for filing and account management
Ohio Virtual Tax Academy: https://tax.ohio.gov/OVTA – Webinars and educational content
Source: https://tax.ohio.gov/
Email and Social Media Updates
Email Subscription: Subscribe to updates through OH|TAX eServices or Ohio Department of Taxation website
Social Media:
- Facebook: Ohio Department of Taxation
- YouTube: @OhioDeptOfTaxation
- LinkedIn: The Ohio Department of Taxation
Source: https://tax.ohio.gov/
Note: This page will be reviewed and updated in January 2027 for Tax Year 2026. For real-time updates, always consult official Ohio Department of Taxation website.
Tax Glossary
Abode: A dwelling place permanently maintained by an individual, whether owned or rented.
Adjusted Gross Income (AGI): Total income minus specific adjustments. For federal: IRS Form 1040, line 11a. For Ohio: Ohio IT 1040, line 3.
Business Income: Income from transactions in the regular course of trade or business, including sole proprietorships, partnerships, S corporations, and certain capital gains. First $250,000 is deductible in Ohio.
Contact Period: For Ohio residency purposes: Having an abode outside Ohio + being away overnight + spending any portion of two consecutive days in Ohio.
Domicile: Your permanent legal home – the place you intend to return to indefinitely. You can have only one domicile.
Exemption: Fixed dollar amount that reduces taxable income. Ohio uses personal exemptions instead of a standard deduction ($1,900 to $2,400 per person for Tax Year 2025, based on MAGI).
Filing Status: Category determining tax treatment: Single, Married Filing Jointly, Married Filing Separately, Head of Household, Qualifying Surviving Spouse.
MAGI (Modified Adjusted Gross Income): Ohio adjusted gross income plus business income deduction. Used to determine exemption amounts and credit eligibility.
Municipal Income Tax: Local income tax levied by Ohio cities and villages (generally 0.5% to 3%).
Nonbusiness Income: Any income other than business income. Includes most W-2 wages (unless from 20%+ owned entity), interest, dividends, capital gains from non-business property.
Nonresident: Individual who is not an Ohio resident for the entire tax year. Only taxed on Ohio-source income.
Part-Year Resident: Individual who moved into or out of Ohio during the tax year. Taxed on all income during residency period, plus Ohio-source income during nonresidency period.
Reciprocity: Agreement between Ohio and neighboring states (IN, KY, MI, PA, WV) where residents working across state lines pay tax only to their state of residence. Applies only to wage income.
Resident: Individual domiciled in Ohio or who has an Ohio abode and is presumed to be resident unless proven otherwise.
School District Income Tax: Local income tax levied by Ohio school districts (generally 0.5% to 2%). Over 200 school districts impose this tax.
Tax Credit: Dollar-for-dollar reduction in tax owed (e.g., $100 credit reduces tax by $100).
Tax Deduction: Reduces taxable income (e.g., $100 deduction saves tax based on your rate, approximately $3 to $10 depending on income).
Taxable Income: Income subject to tax after subtracting adjustments, deductions, and exemptions.
Withholding: Tax deducted from paycheck by employer and sent to the state on your behalf.
Update History
This section documents all material changes to Ohio income tax information on this page.
February 2026 – Initial Publication
- Published comprehensive Ohio income tax guide for Tax Year 2025 (returns filed in 2026)
- Documented three-bracket progressive system (0%, 2.75%, 3.125%)
- Included new 2025 provisions:
- Ohio Educator Expense Deduction increased to $300
- Home School Expense Credit changed to $250 per student
- Pregnancy Resource Center contribution deduction added
- Ohio Nonresident Statement provision (new Form IT 1040 checkbox)
- Transformational Mixed-Use Development Credit added
- Exemption phase-out at $750,000 MAGI
- Documented upcoming 2026 changes:
- Flat 2.75% rate on income over $26,050
- Exemption phase-out reduced to $500,000 MAGI
- Verified all information from official Ohio Department of Taxation sources
- All sections verified from:
- Ohio IT 1040 Instructions Booklet (November 2025)
- Ohio Revised Code Chapter 5747
- Ohio Department of Taxation website
Primary Sources:
- https://dam.assets.ohio.gov/image/upload/v1767095693/tax.ohio.gov/forms/ohio_individual/individual/2025/it1040-booklet.pdf
- https://codes.ohio.gov/ohio-revised-code/chapter-5747
- https://tax.ohio.gov/
Verification Date: February 12, 2026
Verification Schedule
Annual Update: January each year
- New tax rates and brackets
- Legislative changes from prior year
- Form updates
- Credit and deduction changes
Mid-Year Review: June
- Legislative changes from spring session
- Administrative guidance updates
- New information releases
Continuous Monitoring:
- Emergency tax legislation
- Disaster relief provisions
- Court decisions affecting tax law
- Administrative code changes
Source Link Verification: Quarterly
- All .gov URLs verified functional
- Broken links replaced with current URLs
- PDF versions archived when available
Last comprehensive update: February 12, 2026
Next scheduled review: January 2027 (for Tax Year 2026 updates)