Tax Year 2023

Instructions for Filing Original and Amended:

• Individual Income Tax (IT 1040)

• School District Income Tax (SD 100)

Tax Year 2023

2023 Ohio IT 1040 / SD 100

Check Your Refund Status Anytime, Anywhere!

¬ 24-Hour Hotline - 1-800-282-1784

¬ Online at tax.ohio.gov/myportal

These instructions contain law references for specic line items and requirements. To review Ohio income and school district

income tax law, see codes.ohio.gov/orc/5747 and codes.ohio.gov/orc/5748, respectively.

Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us

with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social

Security number in order to administer this tax.

Net operating loss (IT NOL) ..................67

Nonresident credit (IT NRC) ......32, 34-39

Nonresident statement (IT NRS) ....16, 66

Payment options .....................................6

Refund status .........................................2

Residency .............................................13

Resident credit (IT RC) ..............32-33, 39

Residency credits ............................32-33

Retirement income credit......................27

Schedule of Adjustments .................19-25

Schedule of Business Income .........26-27

Schedule of Credits..........................27-33

School district numbers....................55-60

SD 100

Completing the top portion ...............15

General information .....................61-62

Line instructions ...........................62-64

School district tax rates ................55-60

Senior citizen credit ...................27-28, 63

Social Security income .........................20

Use (sales) tax

Instructions........................................17

Worksheet .........................................46

Highlights for 2023..................................5

Individual credits ..............................27-30

Income statements (W-2, 1099) ......53-54

Interest............................................18, 63

IT 1040

Completing the top portion ...........15-16

General information .....................12-13

Line instructions ...........................16-18

Income tax rates and tables .........46-52

Joint ling credit ...............................28-29

Lump sum credits

Instructions...................................27-28

Worksheets ..................................43-44

Mailing addresses...................................6

Medical & health care expenses

Instructions........................................25

Worksheet .........................................40

Military .......................................10, 22-24

Modied adjusted gross income .............8

Amended returns .................................8-9

Business credits ..............................30-33

Business income

Business income deduction ............26-27

Denitions and examples .............11-12

College savings (529 plans)

Instructions........................................24

Worksheet .........................................42

Deceased taxpayers ...............................8

Direct deposit options ............. Back cover

Donations ..................................14-15, 18

Earned income credit............................29

Electronic ling options ........... Back cover

Estimated tax payments for 2024 ........7-8

Exemptions ......................................16-17

Filing extensions ...............................7, 15

Filing requirements ....................12-13, 61

General information .............................7-8

Table of Contents

Need Help? – The Department of Taxation provides the following resources at tax.ohio.gov:

*Important: All visitors must present a photo I.D. such as a current driver's license, state or military I.D., or passport.

**Persons who use text telephones (TTYs) or adaptive telephone equipment only: Contact the Ohio Relay

Service at 7-1-1 or 1-800-750-0750 and give the communication assistant the Ohio Department of Taxation phone

number that you wish to contact.

Additional Resources

Volunteer Income Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE): These pro-

grams help persons with disabilities as well as elderly, low-income, and limited English-speaking taxpayers

complete their state and federal returns. For locations in your area, call 1-800-906-9887, or visit their website:

http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-Qualifying-Taxpayers

AARP: Trained and certied AARP tax aide volunteer counselors assist low- to middle-income taxpayers, with

special attention to those age 50 and older. For more information, call 1-888-227-7669 or visit their website:

http://www.aarp.org/money/taxes/aarp_taxaide/

Taxpayer Assistance

2023 Ohio IT 1040 / SD 100

Email – Visit tax.ohio.gov/myportal to

select "Send a Message" under "Additional

Services."

Call – You may call to speak with an exam-

iner at 1-800-282-1780** during the De-

partment's normal business hours (8:00

a.m. to 5:00 p.m., Monday through Friday

excluding holidays).

Write – Contact the Department by mail at:

Ohio Department of Taxation

P.O. Box 182847

Columbus, OH 43218-2847

Visit – The Department's visitor center* is

open from 8:00 a.m. to 5:00 p.m., Monday

through Friday, excluding holidays:

4485 Northland Ridge Blvd

Columbus OH 43229-6596

 Pilot – A new virtual assistant, available 24/7 to answer questions for all tax types.

 Forms – Find all individual and school district income tax forms (including related schedules and

worksheets). Many forms have ll-in versions that you can complete online, print, and then submit to

the Department. You can also request tax forms anytime by calling 1-800-282-1782**.

 FAQs – Review answers to common questions on topics such as business income and residency issues.

 OH|TAX eServices – File your state and school district income tax returns for free. There are also several

self-service options such as:

● Remit payments electronically with or without an OH|TAX eServices account.

● View transcripts, notices, 1099-G and 1099-INT income statements.

● Securely respond to notices or requests for additional information.

 Information Releases – Research detailed explanations and legal analyses of certain tax topics such

as residency and tax issues facing military servicemembers and their civilian spouses.

 The Finder – Look up your address to determine if you live in a taxing school district as well as the tax

rate and four-digit school district number.

 Ohio Virtual Tax Academy – View webinars presented by Department sta on Ohio's state taxes.

 Tax Alerts – Sign up to receive tax updates and reminders from the Department via email.

Dear Ohio Taxpayers,

I’d like to thank you and all Ohioans for taking the time to fulll the critical responsibility of preparing

and ling the Ohio income tax return. It is truly an act that benets us all. Whether it’s educating our

children, protecting our families and neighbors, safeguarding our health and the environment that sur-

rounds us, every Ohioan is impacted in some positive way from the taxes we pay.

This tax season, as is oen the case, brought changes to the laws and rules that govern Ohio’s income

tax ling system. This instruction booklet will address those changes and give you the guidance you

need to ll out your 2023 income tax return.

I’d like to call attention to a few of the more signicant changes:

● Ohio Income Tax Tables. Ohio has reduced the number of tax brackets used to calculate tax on non-

business income and reduced two of the three tax rates.

● Housing-Related Credits. New certicate-based credits are available for low-income housing, aord-

able single-family housing, and the Welcome Home Ohio program.

● Beginning Farmers Credits. New certicate-based credits are available related to “beginning farmers.”

● Ohio Adoption Grant Deduction. A new deduction is available for Ohio adoption grant payments.

If you aren’t already ling your tax return electronically, please consider doing so. It’s more accurate and

secure and the fastest way to get a refund. New this year, you can le both the Ohio and school district

income tax return online for free with our new OH|TAX eServices application.

Please keep in mind the deadline for ling both your Ohio and federal tax return is April 15, 2024. And

as a reminder, a request for a ling extension does not extend your payment due date.

If you have any questions or need assistance with your return, you can contact our Taxpayer Assistance

line at 1-800-282-1780, or click on ‘Contact Us’ at tax.ohio.gov.

Best wishes,

Patricia Harris

Ohio Tax Commissioner

Our Mission

One team providing education, innovation, outreach, and exceptional service to our customers.

2023 Ohio IT 1040 / SD 100

IMPORTANT: The printed version of these instructions are accurate as of November 27, 2023. The following

corrections have been made to the online version:

 Page 10: Updated instructions regarding the residency and deductions to reect changes in federal law.

 Page 23: The line 30 instruction for civilian spouses was updated to reect changes in federal law.

 Page 24: The line 34 instruction was updated to note a change in what qualies for the deduction.

 Page 27: The line 2 instruction was corrected to state that Table 2 is found on page 43.

 Page 29, The line 14 instruction was updated to specify the home schooling must take place in Ohio.

 Page 35: The line 7 instruction was corrected to reference line 8 of the Schedule of Adjustments.

 Pages 64-65: Instructions for lines 33 and 34 were removed and an instruction was added for line 36.

Corresponding changes were also made to the guidance for part-year residents.

Ohio Income Tax Tables. Ohio has reduced the number

of tax brackets used to calculate tax on nonbusiness

income and reduced two of the three tax rates. See

pages 46-52.

Ohio Universal Payment Coupon (OUPC). Ohio has

a new, simplied universal payment coupon for making

individual and school district income tax payments. See

the "Paper Check or Money Order" section on page 6.

Ohio Adoption Grant Deduction. A new deduction is

available for Ohio adoption grant payments. See the

instructions on page 21.

529 Plan Deduction. The deduction for contributions

to a 529 Plan is no longer limited to Ohio plans. See the

instructions on page 24.

Beginning Farmers Credits. New certicate-based

credits are available related to “beginning farmers.”

See the instructions on pages 30 and 31.

Housing-Related Credits. New certificate-based

credits are available for low-income housing, aordable

single-family housing, and the Welcome Home Ohio

program. See the instructions on pages 30 and 32.

Redesigned School District Return. Form SD 100 has

been redesigned so that taxpayers who need to le for

more than one school district can do so on a single

return. See pages 61-65.

Click here for more information on what's changed

for tax year 2023!

Highlights for Tax Year 2023

2023 Ohio IT 1040 / SD 100

Use black ink and UPPERCASE letters.

Verify your name(s), SSN(s), and address are

correct.

Verify the forms are for the correct tax year.

• Do not change the year on the form. If you do this,

processing of your return may be delayed.

Do not write on soware-generated returns.

• Do not make written changes to returns printed from

your tax preparation program. Use the program to

make the needed changes and reprint the return.

• The Department’s system will not pick up

handwritten changes on returns generated by tax

preparation soware.

Pay your tax electronically.

• You can pay online even when ling by paper. See

tax.ohio.gov/pay for more information.

When paying by check, always use the Ohio Uni-

versal Payment Coupon (OUPC).

• When paying Ohio income tax, make sure the

OUPC indicates "Individual Income Tax."

• When paying school district tax, make sure the

OUPC indicates "School District Income Tax."

Do not staple, paper clip, or otherwise attach your

return together.

Round all gures to the nearest dollar.

Include all necessary schedules and worksheets.

Ensure your return is placed in the proper order:

1. Ohio IT 1040 (pages 1 and 2)

2. Ohio Schedule of Adjustments

3. Ohio Schedule of Business Income

4. Ohio Schedule of Credits

5. Ohio Schedule of Dependents

6. Ohio Schedule of Withholding

7. Worksheets and attachments

8. Wage and income statements

Include verication for withholding and credits.

• When claiming withholding, include the proper

withholding schedule(s) as well as copies of your

wage and income statements.

• When claiming certicate-based credits, include

copies of the required certicates.

• When claiming pass-through entity credits, in-

clude the Ohio IT K-1(s).

Do not include any banking information with your

return.

• Direct deposit is not available to paper lers.

When ling both Ohio and school district income

tax returns, send each return in its own envelope.

Common Filing Tips for Paper Filers

Where Should I Mail My SD 100 Return and/or Payments?

Payment Options and Mailing Addresses

Generally, Ohio income and school district income tax is due by April 15, 2024. There are several options for

paying these taxes. Payments for Ohio and school district income taxes must be made separately.

2023 Ohio IT 1040 / SD 100

Where Should I Mail My IT 1040 Return and/or Payments?

IT 1040 without payment

IT 1040 with payment

(include OUPC)

Only the Individual Income

Tax OUPC with payment

Ohio Department of Taxation

P.O. Box 2679

Columbus, OH 43270-2679

Ohio Department of Taxation

P.O. Box 2057

Columbus, OH 43270-2057

Ohio Department of Taxation

P.O. Box 182131

Columbus, OH 43218-2131

SD 100 without payment

SD 100 with payment

(include OUPC)

Only the School District

Income Tax OUPC with payment

Ohio Department of Taxation

P.O. Box 182197

Columbus, OH 43218-2197

Ohio Department of Taxation

P.O. Box 182389

Columbus, OH 43218-2389

Ohio Department of Taxation

P.O. Box 182389

Columbus, OH 43218-2389

The Department is not authorized to set up payment

plans. You may submit partial payments toward any

outstanding tax, interest, or penalty. However, such

payments will not stop the Department's billing

process or collection attempts by the Ohio Attorney

General's Oice.

Electronic Check

Most filers can pay by electronic check via the

Department's OH|TAX eServices available at tax.ohio.

gov/pay.

Note: If you are ling in Ohio for the rst time, you

may not be eligible to use the Department's OH|TAX

eServices to pay your Ohio income taxes.

Additionally, electronic lers can follow their ling

soware's payment prompts at the time they le.

An electronic check withdraws funds directly from your

checking or savings account. There is no fee for using

this payment method. Generally, your payment will

be withdrawn within 24 hours of the date you choose

for payment. You must ensure that the funds are in

your account and available on the date you choose

for payment. The payment will show on your bank

statement as “STATE OF OHIO”.

You can delay payment until the payment deadline

of April 15, 2024. You can also pay your quarterly

2024 Ohio individual and/or school district estimated

income tax with this method.

Important: Future-dated payments can only be

modied through the Department's OH|TAX eServices

at tax.ohio.gov/myportal.

Debit or Credit Card

Any ler can pay using a debit or credit card (Discover,

Visa, MasterCard, or American Express) at tax.ohio.

gov/pay. All debit and credit card payments are

processed by ACI Payments, Inc.

ACI Payments charges a service fee of 2.65% of your

payment or $1, whichever is greater. Ohio does not

receive any of this fee. The payment will appear on

your credit card statement as two separate entries –

one for the payment and another for the service fee.

If there is a problem with your payment, call ACI Pay-

ments at 1-800-487-4567.

Paper Check or Money Order

Any ler can pay by check or money order. If you pay

with this method, you must include an Ohio Universal

Payment Coupon (OUPC), available at tax.ohio.gov/

forms. If you use a money order, keep a copy for your

records. You will be charged a $50 fee for writing a bad

check.

Ohio IT 1040: Make your check or money order payable

to “Ohio Treasurer of State.” Include the tax year,

"IT 1040," and the last four digits of your SSN on

the “Memo” line. Include an OUPC that indicates

"Individual Income Tax."

SD 100: Make your check or money order payable to

“School District Income Tax.” Include the tax year,

"SD 100," the last four digits of your SSN, and the

school district number on the "Memo" line. Include

an OUPC that indicates "School District Income Tax." If

you are ling for multiple districts on page 3 of the SD

100, use the rst school district number from Column A.

General Information for the Ohio IT 1040 and SD 100

2023 Ohio IT 1040 / SD 100

When Are My Ohio Returns Due?

Most taxpayers must le their Ohio IT 1040 and SD

100 (if applicable) by April 15, 2024. You must le your

return by this date even if you are unable to pay the

tax due. For an exception for certain military service-

members, see page 10.

Filing extensions: Ohio does not have an extension

request form, but honors the IRS extension. If you led

an IRS extension, your due date for ling your Ohio IT

1040 and SD 100 is October 15, 2024. Include a copy

of your IRS extension or IRS acknowledgment, and/or

your extension conrmation number.

An extension of time to file does not extend

the time for payment of the tax due. You must

make extension payments by April 15, 2024 on

the appropriate Ohio Universal Payment Coupon

(OUPC). Interest will accrue on any tax not paid

by April 15, 2024, and penalties may also apply.

See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05.

What Tax Records Do I Need to Keep?

Keep a copy of your:

● Income tax returns and schedules;

● Wage and income statements;

● Supporting documentation;

● Payment records;

for at least four years from the later of the filing due

date or the date you filed the return. You must be

able to support all items listed on your return. See

R.C. 5747.17.

How Should I Complete My Income Tax Returns?

● Only use black ink.

● Round numbers to the nearest dollar.

● Print numbers and letters (UPPER CASE only) inside

the boxes as shown:

When Will I Receive my Refund?

Most taxpayers who le their returns electronically and

request direct deposit will receive their refunds in ap-

proximately 15 business days. Paper returns will take

approximately 8 to 10 weeks to process.

What Information Must a Preparer Provide?

A tax return preparer must provide his/her printed

name and Preparer Tax Identification Number (PTIN)

on all returns. The PTIN serves as the preparer's

signature. The preparer should not otherwise sign

the return.

See R.C. 5703.263(C) and 5747.08(F).

Can My Tax Preparer Contact the Department

About My Tax Return?

You may check the box above your tax preparer's name

on page 2 of the return to authorize your preparer to:

● Contact the Department about the status of your

return, payments, or refund;

● Provide the Department with information missing

from your return; AND

● Respond to inquiries or notices from the Department

related to the return.

You may also complete form TBOR 1, Declaration of Tax

Representative available at tax.ohio.gov/forms. This

form authorizes a tax representative to represent you

in any matter before the Department.

See R.C. 5747.08(J).

Should I Make Estimated Tax Payments for Tax

Year 2024?

If your income is subject to Ohio withholding, you gen-

erally do not need to make estimated payments. You

should make estimated payments for tax year 2024 if

your estimated Ohio tax liability (total tax minus total

credits) less Ohio withholding is more than $500.

Estimated payments are made quarterly according to

the following schedule:

Use the appropriate OUPC to make estimated Ohio

income tax and/or school district tax payments. You

can determine your estimated payments using the

worksheet included with the coupons. Married taxpay-

ers unsure of their ling status for 2024 should make

separate estimated payments based on their individual

estimated tax liabilities. Estimated payments will only

1st quarter - April 15, 2024

2nd quarter - June 17, 2024

3rd quarter - Sept. 16, 2024

4th quarter - Jan. 15, 2025

A N RTSY E TE1 2 3

Amending Your Ohio IT 1040 and SD 100

be applied to the return associated with the Social Se-

curity number listed on the OUPC. Payments will not

be split between you and your spouse if you combine

your tax liabilities, but le separately.

Note: Instead of making estimated payments, you can

increase your Ohio withholding by ling a revised Ohio

IT 4 with your employer. Also, special rules regarding es-

timated payments apply to certain taxpayers with farm-

ing and/or shing income. See Adm. Code 5703-7-04.

If you do not make the required estimated payments,

you may be subject to an interest penalty for underpay-

ment of estimated taxes. See form IT/SD 2210.

For more information, see the FAQs at tax.ohio.gov/

faq-IncomeEstimated. See also R.C. 5747.09.

What Is Modied Adjusted Gross Income?

Modied adjusted gross income (MAGI) is your Ohio ad-

justed gross income (Ohio IT 1040, line 3) plus your busi-

ness income deduction (Ohio Schedule of Adjustments,

line 12). If you did not take a business income deduction,

your MAGI matches your Ohio adjusted gross income.

You will need to know your MAGI to determine your

personal exemption amount and if you qualify for any

of the following credits:

● Retirement income credit;

● Lump sum retirement credit;

● Senior citizen credit;

● Lump sum distribution credit;

● Child care and dependent care credit;

● Exemption credit; AND

● Joint ling credit.

Additionally, if you live in an earned income tax base

school district, your taxable income is limited to only

earned income included in your MAGI.

Use the worksheet on page 44 to calculate your MAGI.

See R.C. 5747.01(II).

What if a Taxpayer Is Deceased?

The taxpayer's representative, such as an executor

or administrator, must le the deceased taxpayer's

return by:

● Checking the "Deceased" box aer their SSN;

● Selecting the ling status from the federal income

tax return; AND

● Signing the return on behalf of the deceased.

If the taxpayer is due a refund, the check will be issued

in the taxpayer's name. The taxpayer's representative

can present proof that she or he is the executor or

administrator to the bank when cashing the check.

If the taxpayer's representative needs the check reis-

sued to include his or her name, see the FAQs at tax.

ohio.gov/faq-IncomeGeneral for instructions.

See R.C. 5747.08(A).

What if I Move Aer Filing My Return?

If you move aer ling your return, notify the Depart-

ment of your new address as soon as possible. You

should also notify the post oice at moversguide.

usps.com.

You can le an amended Ohio IT 1040 or SD 100 to

report changes to your originally led return(s). An

amended return can result in either a tax due or a

refund based on the changes. Under certain circum-

stances, an amended return may be required.

To amend the Ohio IT 1040 or SD 100, you should le a

new return, reecting all proposed changes, and indi-

cate that it is amended by checking the box at the top of

page 1. You must include the IT RE with your amended

IT 1040 and/or the SD RE with your amended SD 100.

Use your current mailing address on the amended re-

turn. Allow at least 120 days from the date of receipt to

process your amended return. For more information,

see the FAQs at tax.ohio.gov/faq-Amended.

When Not to Amend Your Return

Some common mistakes may not require an amended

return. Some examples include:

● Math errors;

● Missing pages or schedules;

● Demographic errors;

● Missing income statements (W-2, 1099, K-1) or credit

certicates;

● Unclaimed payments or withholding.

In these situations, the Department will either make

the corrections or contact you to request documenta-

tion.

2023 Ohio IT 1040 / SD 100

Requesting a Refund

You may amend your return to claim an additional

credit, deduction, or payment. Such changes may

result in a refund. Generally, you have four years from

the date of the payment to request a refund. You

must include documentation to support the changes

reported on your amended return. Some common

required documentation includes:

● Business Income: Page 1 of your federal return, the

federal schedules reporting your business income,

and IT K-1 forms;

● Social security, disability, survivorship, and retire-

ment benefits: Copies of 1099(s), page 1 of your

federal return, and the retirement plan paying the

benets;

● Residency status: Any document support

ing your

residency change including property records (mort

gage statements, lease agreements, etc.), driver's

licenses or state IDs, voter registration, resident state

tax returns, armed services records and utility bills.

● Payments/credits: Copies of your income statements

(W-2, 1099, etc.), Ohio IT K-1, or credit certicates;

● Nonresident credit: Ohio form IT NRC.

See R.C. 5747.11.

Reporting Additional Tax Due

You should amend your return to report additional

income or reduce a previously claimed credit or deduc-

tion. Such changes may result in additional tax due.

Changes to Your Federal Return

If the IRS makes changes to your federal return, either

based on an audit or an amended return, and those

changes aect your Ohio return(s), you are required to

le an amended IT 1040 and/or SD 100. The IRS noties

the Department of these changes.

Do not le your amended Ohio return(s) until the IRS

has nalized the changes to your federal return. Once

they are nalized, include a copy of all of the following:

● Your federal 1040X;

● The IRS acceptance letter; AND

● The refund check from the IRS, if applicable.

Note: Instead of providing these documents, you

may be able to submit a copy of the IRS Tax Account

Transcript reecting your updated federal return in-

formation.

If there is a change in your ling status and/or depen-

dents, it must be reected on your amended Ohio

return(s). Additionally, for changes to dependents,

complete an updated Ohio Schedule of Dependents.

Net Operating Loss: To claim a federal NOL carryback,

check both boxes at the top of the return(s) and include

a completed Ohio Schedule IT NOL. See the instruc-

tions for the Ohio Schedule IT NOL on page 67.

Your amended Ohio IT 1040 and/or SD 100 must be

led no later than 90 days aer the IRS completes its

review of your federal return, even aer the four-year

period has passed. Failure to le the return within the

90-day period may result in an assessment or a denial

of your refund claim.

See R.C. 5747.10.

Changes to Your Resident Credit

You must le an Ohio amended return based on chang-

es made by another state if all of the following are true:

● You claimed a resident credit on your Ohio IT 1040;

● You led income tax returns in other states;

● The Ohio resident credit claimed was based on the

taxes due or the taxes paid to the other states;

● The other states made changes to the returns; AND

● The changes will aect your Ohio resident credit

calculation.

Your income taxes paid to other states may change

aer the four-year period has passed. If the taxes paid

would otherwise qualify for the Ohio resident credit,

you have an additional 90 days aer the changes have

been nalized by the state(s) to le an amended return

and request any refund that results from the changes.

Once the changes are nalized, please include a copy

of all of the following:

● A revised Ohio form IT RC;

● The other state return(s) or correction notice(s); AND

● Proof of payment to the other state(s).

See R.C. 5747.05(B)(3).

Ohio Income Tax for Military Servicemembers and Their Civilian Spouses

Residency. A military servicemember is a resident of

their "state of legal residence." This is generally the

same as the servicemember's "home of record" un-

less it is subsequently changed. The servicemem-

ber's state of legal residence does not change based

on military orders.

Generally, a servicemember's civilian spouse will also

retain his/her original state of legal residence. A civil-

ian spouse's residency does not change by reason of

being present or absent in a state solely to be with the

servicemember as part of military orders.

Married servicemembers and their spouses can elect

to use any of the following as their residence for state

income tax purposes:

● The residence or domicile of the servicemember;

● The residence or domicile of the spouse; OR

● The permanent duty station of the servicemember.

Deductions. Ohio provides ve deductions to mili-

tary servicemembers. Only income included in the

taxpayer's federal adjusted gross income is eligible

for these deductions. For example, Ohio Veterans

Bonus payments are not included in federal adjusted

gross income and thus are not deductible. The fol-

lowing deductions are in the "Uniformed Services"

section of the Ohio Schedule of Adjustments:

● Line 29 - Deduction for military pay and allowances

for certain active duty servicemembers stationed

outside Ohio

● Line 30 - Deduction for military pay earned by a non-

resident servicemember

● Line 31 - Deduction for uniformed services retire-

ment income

● Line 32 - Deduction for military injury relief fund

grants and veteran's disability severance payments

● Line 33 - Deduction for certain reimbursements and

benets received for service in the Ohio National

Guard

Additionally, a servicemember's nonresident civilian

spouse can deduct, on line 30, compensation earned

in Ohio, when the spouse is present in Ohio solely due

to the servicemember's military orders.

See pages 22-24 for specic instructions on each of

these deductions.

Withholding. A servicemember who qualies for the

deduction on line 29 or a civilian spouse who quali-

es for the deduction on line 30 can complete form IT

4 to avoid Ohio withholding on income not subject to

tax. Such taxpayers should check the appropriate box

in Section III of the IT 4 and provide the form to their

employers.

Filing. Certain military servicemembers may not

have a ling requirement due to the deductions avail-

able under Ohio law. However, the Department rec-

ommends that such taxpayers le an Ohio IT 1040 or

IT 10 to avoid delinquency billings. For more informa-

tion on who must le an Ohio income tax return, see

page 12.

Extensions to File/Pay. Generally, Ohio recognizes

any extensions granted by the IRS. Certain military

servicemembers will have the same extensions to le

their Ohio returns and pay any Ohio tax due. These

servicemembers do not owe interest, penalties, or

the interest penalty in connection with this extension

period. See R.C. 5747.026 for more information.

Taxability. The charts on page 42 summarize the tax-

ability of income for military servicemembers and

their civilian spouses.

School District Income Tax. Military servicemem-

bers and their civilian spouses may be liable for

school district income tax if they are Ohio residents,

even if they are not present in Ohio due to military or-

ders. To determine if you are liable for school district

income tax, see page 61.

For more information, see tax.ohio.gov/military, or Information Release IT 2008-02, "Ohio Taxable Income

and Deductions for Servicemembers and Civilian Spouses." You can also email the Department at military-info@

tax.ohio.gov.

2023 Ohio IT 1040 / SD 100

Ohio Denitions and Examples of Business and Nonbusiness Income

How Is Business Income Treated on My Return?

Taxpayers can deduct the first $250,000 ($125,000

for married separate lers) of their business income

included in their federal adjusted gross income. Also,

any business income not deducted is taxed at a at 3%.

See the instructions for the Ohio Schedule of Business

Income on pages 26-27.

Additionally, Ohio-related business income earned by

nonresidents is taxable to Ohio. See the instructions

for the IT NRC on pages 34-39.

How Does Ohio Law Dene Business and Nonbusi-

ness Income?

"Business income" is income, including gain/loss,

arising from any of the following:

● Transactions, activities, and sources in the regular

course of a trade or business operation;

● Real, tangible, and intangible property if the ac-

quisition, rental, management, and disposition of

the property constitute integral parts of the regular

course of a trade or business operation;

● A partial or complete liquidation of a business, in-

cluding gain or loss from the sale or other disposition

of goodwill;

● Income from certain sales of equity or ownership

interests in a business; OR

● Compensation and guaranteed payments paid by a

pass-through entity, or a professional employer or-

ganization on its behalf, to an investor who directly

or indirectly owns 20% or more of the entity.

"Nonbusiness income" is any income other than

business income.

See R.C. 5747.01(B), 5747.01(C) and 5733.40(A)(7).

How Do I Determine What Income Is Business

Income?

Business income can be determined by using either test:

Transactional Test: Looks to the nature, frequency

and regularity of the transaction.

Functional Test: Looks to if the property was integral

to the trade or business, or if it generated business

income in the past.

See Kemppel v. Zaino, 2001-Ohio-92.

Sale of an equity or ownership interest in a business

means the sale was treated as an asset sale for federal

income tax purposes and/or the seller materially

participated, as described in 26 C.F.R. 1.469-5T, in

the activities of the business during the taxable year

in which the sale occurs or during any of the five

preceding taxable years.

Generally, income recognized by a sole proprietorship

or pass-through entity is business income. However,

determining if income is business income is highly

dependent upon the specic facts and circumstances.

What Are Some Examples of Business Income vs.

Nonbusiness Income?

Interest and Dividends: John reports $1,500 of

interest and dividend income on federal Schedule

B. $200 of his interest income is from a pass-through

entity that primarily operates an investment business.

The remaining $1,300 is from personal, nonbusiness

sources. Thus, only $200 of John’s interest is business

income.

Capital Gains and Losses: Andrew recognizes a capital

gain from the sale of a tractor used to harvest wheat on

his farm. Since the tractor was integral to his farming

business, the capital gain is business income.

Capital Gains and Losses: Paul reports $8,000 of

capital gain income on his federal Schedule D. $2,000

of the capital gains are from a pass-through entity

that primarily operates an investment business. The

remaining $6,000 is from personal, nonbusiness

sources. Thus, only $2,000 of Paul’s capital gains are

business income.

Rental Income and Losses: Debbie owns a rental

property. She actively advertises, manages, and

maintains the property. Debbie is in the trade or

business of property rental. Therefore, her rental

income is business income.

Rental Income and Losses: Ryan occupies a home

on a golf course. The golf course hosts a two-week

tournament every year. Ryan annually takes a

vacation to Florida and rents out his home during the

tournament. While the rental might be considered

regular, Ryan is not in the trade or business of property

rental. Therefore, his rental income is not business

income.

2023 Ohio IT 1040 / SD 100

General Information for the Ohio IT 1040

Who Must File an Ohio Income Tax Return?

Every Ohio resident and every part-year resident is

subject to the Ohio income tax. Every nonresident

having Ohio-sourced income must also le. Examples

of Ohio-sourced income include the following:

● Wages or other compensation earned in Ohio (see

"Exception" below);

● Ohio lottery, casino, and/or sports gaming winnings;

● Income or gain from Ohio property;

● Income or gain from a sole proprietorship doing

business in Ohio;

● Income or gain from a pass-through entity doing

business in Ohio.

Exception: A full-year nonresident living in Indiana,

Kentucky, Michigan, Pennsylvania, or West Virginia

does not have to le if the nonresident's only Ohio-

sourced income is wages.

Example: Charley lives in Kentucky but commutes to

Cincinnati every day to her job. Charley's wages are

not taxable in Ohio even though they are earned here.

You do not have to le an Ohio income tax return if:

● Your Ohio adjusted gross income (Ohio IT 1040, line

3) is less than or equal to $0;

● The total of your senior citizen credit, lump sum dis-

tribution credit, and joint ling 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; OR

● Your exemption amount (Ohio IT 1040, line 4) is the

same as or more than your Ohio adjusted gross in-

come (Ohio IT 1040, line 3).

However, even if you meet one of these exceptions, if

you have a school district income tax liability (SD 100,

line 26 or 38), you are required to le the Ohio IT 1040.

Note: If your federal adjusted gross income is

greater than $28,450, the Department recommends

that you file an Ohio IT 1040 or IT 10, even if you

do not owe any tax, to avoid delinquency billings.

Ohio IT 10: Certain taxpayers can le Ohio form IT 10

instead of the Ohio IT 1040. The four types of taxpayers

described on form IT 10 are eligible to le the form if:

2023 Ohio IT 1040

Royalty Income: Hannah works full-time from

her home writing children’s books. Hannah has an

agreement with a publisher that pays her a royalty

for each copy of her book that is sold. Hannah is in

the trade or business of writing books. Therefore, her

royalty income is business income.

Mineral Rights Income: Cynthia allows a company

to extract minerals from her residential property. She

receives income based on the company's usage of her

land. Since Cynthia is not engaged in a related trade or

business, it is not business income.

Pass-Through Income: Ellen owns 15% of a pass-

through entity. She reports $50,000 of ordinary

income, $10,000 of bonus depreciation, and $60,000

of guaranteed payments on federal Schedule E. Since

Ellen owns less than 20% of the entity, the guaranteed

payments are nonbusiness income. Thus, her net

business income from federal Schedule E is $40,000

(her ordinary income less bonus depreciation).

Guaranteed Payments: Stan owns 25% of a pass-

through entity. He reports a $60,000 guaranteed

payment on federal Schedule E. Because he owns at

least 20% of the entity, the guaranteed payment is

business income.

Wages/Compensation: Jim owns 80% of an S

corporation. Jim receives $200,000 of wages from the

S corporation, which are reported on a W-2. Because

he owns at least 20% of the corporation, the wages are

reclassied as business income.

Trust Income: Brett sets up a trust, with himself as

the beneciary, that invests in multiple pass-through

entities. Operating income from these entities is

distributed to the trust, which further distributes the

income to Brett. Since the income was business income

to the entities, it retains its character as business

income as it passes through to the trust and to Brett.

Trust Income: David sets up a trust, with himself as the

beneciary, to hold his personal investments. Although

David uses a trust, the usage of a trust does not create

a trade or business. Therefore, the investment income

is nonbusiness income to both the trust and to David.

2023 Ohio IT 1040

● They do not have an Ohio individual income or school

district income tax liability; AND

● They are not requesting a refund.

Do not le the IT 10 if you le the IT 1040.

See R.C. 5747.08.

Ohio Residency

What Is my Ohio Residency Status?

Resident: You are an Ohio resident for income tax

purposes if you are domiciled in Ohio. Thus, under

Ohio law, the terms “domiciled” and “resident” mean

the same thing.

Generally, any individual with an abode in Ohio is

presumed to be a resident. The abode can be either

owned or rented. Temporary absence from your

Ohio abode, no matter how long, does not change

your residency status. Thus, if you live in Ohio, the

presumption is that you are an Ohio resident.

Example: Brent travels to Florida each winter and

returns to Ohio each spring. However, he maintains

his Ohio driver's license, voter registration, etc. and

has not established permanent residence in Florida.

Therefore, he is a full-year resident of Ohio.

Part-year resident: You are a part-year resident of

Ohio if you were a resident of Ohio for a portion of the

tax year and a nonresident for the rest of the tax year.

Thus, you are a part-year resident if you permanently

moved into or out of Ohio during the tax year.

Part-year residents are entitled to the nonresident

credit for any income earned while they were a resident

of another state. They are also eligible for the resident

credit on non-Ohio income earned while they were an

Ohio resident if they were subject to, and paid tax on,

that income in another state.

Nonresident: You are a nonresident if you were

a resident of another state for the entire tax year.

Nonresidents who earn or receive income within Ohio

will be able to claim the nonresident credit with respect

to all items of income not earned and not received in

Ohio.

If you are currently a member of the military and you

have questions about residency status, see page 10.

For more information, see tax.ohio.gov/residency,

or Information Release IT 2018-01, "Residency

Guidelines - Tax Imposed on Resident and Nonresident

Individuals for Taxable Years 2018 and Forward." See

also R.C. 5747.01(I)(1) and Cunningham v. Testa, 2015-

Ohio-2744.

How Do I Show I Am a Nonresident of Ohio?

Any individual can challenge the presumption of Ohio

residency by providing documentation showing that

they are a nonresident. Ohio uses a contact period test

to determine the burden of proof needed to show that

an individual is a nonresident.

If you had fewer than 213 contact periods in Ohio during

the tax year, you must provide enough documentation

to show that it is more likely than not that you were a

nonresident. If you had 213 or more contact periods,

you must provide clear and convincing documentation

that you were a nonresident.

Alternatively, certain individuals can change the

presumption of Ohio residency to a presumption of

nonresidency by ling the Ohio Nonresident Statement

(form IT NRS). For more information on this statement,

see pages 16 and 66.

See R.C. 5747.24(B), (C), and (D).

What Is a Contact Period?

You have a contact period in Ohio if all of the following

are true:

● You have an abode outside of Ohio;

● You are away overnight from your abode; AND

● While away, you spend any portion of two consecu-

tive days in Ohio.

You do not have to spend the night in Ohio. For

example, if you spend portions of Monday and Tuesday

in Ohio, but stay in a hotel in Kentucky on Monday

night, you would still have a contact period in Ohio.

You must spend consecutive days in Ohio to have a

contact period. For example, if you spend portions of

Monday and Wednesday in Ohio, but not Tuesday, then

you would not have a contact period in Ohio.

See R.C. 5747.24(A).

Breast and Cervical Cancer Project

Contributions made to the project are used to provide

free breast and cervical cancer screening, diagnostic

and outreach/case management services to uninsured

and underinsured Ohio women. The project is adminis-

tered by the Ohio Department of Health and is operated

through 11 regional agencies, which enroll women in

the program and schedule them for services with clini-

cal providers in the agency's service area.

If you do not have an overpayment on your Ohio IT

1040, but you want to donate to provide grants for free

breast and cervical cancer screening, you may do so by

writing a check payable to "Ohio Treasurer of State" or

"Ohio Department of Health" and mailing it to:

Ohio Department of Health

Attn: Breast & Cervical Cancer

P.O. Box 15278

Columbus, Ohio 43215-0278

In the description on the check, please write "Breast

and Cervical Cancer Donation."

Military Injury Relief Fund

The Military Injury Relief Fund provides grants to in-

dividuals injured while in active service as a member

of the U.S. armed forces and to individuals diagnosed

with post-traumatic stress disorder while serving, or

aer having served, in Operation Iraqi Freedom, Op-

eration New Dawn or Operation Enduring Freedom.

If you do not have an overpayment on your Ohio IT

1040, but you want to donate to provide grants to such

individuals, you may do so by writing a check payable

to "Ohio Treasurer of State (ODVS)" and mailing it to:

Ohio Department of Veterans Services

Military Injury Relief Fund

P.O. Box 373

Sandusky, OH 44871

Ohio History Fund

The Ohio History Fund is a 501(c)(3) nonprot organi-

zation that allocates these funds toward a matching

grants program to support state and local history-

related projects throughout Ohio.

If you do not have an overpayment on your Ohio IT

1040, but you want to donate to provide grants to pro-

mote and protect Ohio's rich history, you may do so by

writing a check payable to "The Ohio History Connec-

tion Income Tax Contribution Fund" and mailing it to:

The Ohio History Connection

Attn: Business Oice

800 E. 17th Avenue

Columbus, OH 43211-2474

Go to www.ohiohistory.org to donate online.

State Nature Preserves and Scenic Rivers

Contributions are used to protect Ohio's state nature

preserves, scenic rivers, rare species and unique

habitats. Your donations play a critical role in caring

for Ohio's most exceptional forests, wetlands, prairies,

rivers and streams. Donations fund educational

outreach programs, research and monitoring for rare

species and construction of facilities that improve

public access.

If you do not have an overpayment on your Ohio IT

1040, direct donations may also be made by check or

online. Please visit the "Support Natural Areas" section

at naturepreserves.ohiodnr.gov for information.

Wildlife Species and Endangered Wildlife

The Division of Wildlife uses these funds to establish

habitat and protect open spaces for wildlife. Past

donations have helped to restore populations of

endangered species. Your generous donation will

continue to help support Ohio's native wildlife – a

natural treasure!

Donations that Apply to the Ohio IT 1040

A donation will reduce the amount of the refund that you are due. If you decide to donate, this decision is

nal. You cannot change your mind and later ask for your donations to be refunded. If you do not want to

donate, do not enter an amount on Ohio IT 1040, lines 26a-g. See R.C. 5747.113.

Because your tax return is condential, the Department cannot release your name to the fund administrators,

but the administrators extend appreciation to those who donate. Your donation may be tax-deductible on a

future federal income tax return.

2023 Ohio IT 1040

IT 1040, SD 100 and IT 10

Amended Return Check Box

Check this box if you are amending your previously led

return. Include the Ohio IT RE and/or SD RE with your

amended return. See pages 8-9 for amended return

instructions. This box is not available on form IT 10.

Net Operating Loss (NOL) Check Box

Check this box if you are amending due to a net op-

erating loss carryback. You must include the Ohio

Schedule IT NOL with your amended return. This box

is not available on form IT 10.

Name(s), Address and SSN(s)

Enter your name and current address on page 1 and

your SSN on pages 1 and 2 of your return (if ling

jointly, also enter your spouse’s name and SSN on

page 1). Do not include your spouse’s name and

SSN if you are not ling jointly.

Note: If you and/or your spouse have an Individual

Taxpayer Identication Number (ITIN), enter the ITIN

in the spaces provided on the return as the SSN.

County

If you were an Ohio resident for any part of the tax

year, enter the rst four letters of the county in which

you lived during the majority of the tax year. Full-year

nonresidents should leave these boxes blank.

Filing Status

Your filing status must be the same as your fed-

eral income tax ling status for the tax year. See R.C.

5747.08(E).

If you check “married ling separately,” enter your

spouse’s SSN in the spaces provided.

If you and your spouse led a joint federal return,

you must le a joint Ohio income tax return even if

one or both of you are nonresidents of Ohio. You may

claim the nonresident credit (see the Ohio Schedule

of Credits) for income not earned or received in Ohio.

If you and your spouse led separate federal returns,

you must le separate Ohio returns.

Extension Filer

Any taxpayer with a valid federal extension is allowed

an extension of time to le their Ohio returns. Such

taxpayers should check the box indicating they are a

federal extension ler for this tax year to qualify for the

Ohio extension. For more information on ling exten-

sions, see page 7.

IT 1040 and IT 10

School District Number

If you were an Ohio resident for any part of the tax

year, enter the number of the school district in which

you lived during the majority of the year. Full-year

nonresidents should enter 9999.

Completing the Top Portion of Your Ohio Returns

2023 Ohio IT 1040 / SD 100 / IT 10

If you do not have an overpayment on your Ohio IT

1040, but you want to donate to provide grants to pro-

tect Ohio's natural heritage, you may do so by writing

a check payable to the "Nongame and Endangered

Wildlife Special Account" and mailing it to:

Ohio Department of Natural Resources

Division of Wildlife

2045 Morse Road, Building G-1

Columbus, OH 43229-6693

To learn more, go to wildlife.ohiodnr.gov.

Wishes for Sick Children

Contributions are distributed by the Ohio Department

of Health to fund a program administered by a nonprof-

it corporation that grants the wishes of individuals who

are under the age of 18, Ohio residents, and have been

diagnosed with a life-threatening medical condition.

If you do not have an overpayment on your Ohio IT

1040, but you want to donate to provide funds for

Wishes for Sick Children, you may do so by writing a

check payable to "Ohio Treasurer of State" or "Ohio

Department of Health" and mailing it to:

Ohio Department of Health

Attn: Wishes for Sick Children

P.O. Box 15278

Columbus, OH 43215-0278

Line 1 – Federal Adjusted Gross Income

Enter the amount from line 11 of your 2023 federal

1040, 1040-SR, or 1040-NR. Line 1 of your Ohio income

tax return must match your federal adjusted gross

income as dened in the Internal Revenue Code.

Zero or Negative Federal Adjusted Gross Income.

If you have a zero or negative federal adjusted gross

income, you must include a copy of page 1 of your

federal return.

A foreign trust that les federal form 1040-NR should

not use the IT 1040 to le with Ohio. Such trusts must

le form IT 1041.

See R.C. 5747.01(A).

Line 2a – Ohio Schedule of Adjustments

(Additions)

The Ohio Schedule of Adjustments lists the addi-

tions to your federal adjusted gross income. For

more information about the additions you must

make, see pages 19-20.

● If you have no additions to your Ohio income, leave

line 2a blank.

● Any additions listed on this line must be supported

by the applicable Schedule of Adjustments line

item(s). Enter the amount from Schedule of Adjust-

ments, line 11 on this line.

You must include a copy of the Ohio Schedule of

Adjustments with your return.

Line 2b – Ohio Schedule of Adjustments

(Deductions)

The Ohio Schedule of Adjustments lists the deduc-

tions from your federal adjusted gross income. For

more information about the deductions you must

make, see pages 20-25.

● If you have no deductions to your Ohio income,

leave line 2b blank.

● Any deductions listed on this line must be supported

by the applicable Schedule of Adjustments line

item(s). Enter the amount from Schedule of Adjust-

ments, line 44 on this line.

You must include a copy of the Ohio Schedule of

Adjustments with your return.

Line 4 – Personal and Dependent Exemptions

Ohio allows an exemption for the following:

● You, if not claimed as a dependent on another per-

son’s return;

● Your spouse, if ling jointly and not claimed as a

dependent on another person’s return; AND

● Your dependents claimed on your federal tax return.

Ohio IT 1040 - Individual Income Tax Return

See pages 55-60 for a full list of Ohio’s school districts

or use The Finder at tax.ohio.gov/Finder.

Note: Some school districts levy an income tax on their

residents. See pages 61-62 for more information.

Residency Status

Check the box corresponding to your residency status.

If your ling status is married ling jointly, each spouse

must indicate his/her residency status.

If you checked the box for "part-year resident" or “non-

resident,” write, in the space provided, the two-letter

abbreviation of the state (other than Ohio) where you

resided for the majority of the tax year.

For more information on Ohio residency, see page 13.

Ohio Nonresident Statement

Nonresidents who meet certain required criteria and

wish to establish an irrebuttable presumption of non-

Ohio residency for the tax year may check these boxes

instead of ling form IT NRS. The ve required criteria

are listed on page 66 under, “What Criteria are Required

to File the Ohio Nonresident Statement?”

Nonresidents who le jointly and both meet the re-

quired criteria can each check the box to establish an

irrebuttable presumption of non-Ohio residency.

Note: Individuals who do not meet the required criteria

are still able to le as nonresidents. Residents and part-

year residents cannot check these boxes to establish

an irrebuttable presumption of non-Ohio residency.

2023 Ohio IT 1040 / IT 10

Modied Adjusted

Gross Income

Personal/

Dependent

Exemption

$40,000 or less

$40,001 – $80,000

More than $80,000

$2,400

$2,150

$1,900

2023 Ohio IT 1040

The personal and dependent exemption is based on

your modied adjusted gross income (see page 8):

Enter your number of exemptions in the spaces pro-

vided. Multiply your exemptions by the appropriate

amount from above and enter the result on line 4.

Example: John and Mary claim their son Patrick as

an exemption on their jointly led federal income

tax return. Their modied adjusted gross income is

$75,000. Thus, they claim three exemptions totaling

$6,450 on their Ohio return. Patrick les his own tax

return. Since Patrick is a dependent and his parents

claim an exemption for him, he is not eligible for an

exemption on his return. He should check the box

indicating he can be claimed by someone else and

enter $0 on line 4.

Ohio Schedule of Dependents. If you included

dependents on your Ohio return, complete the

Ohio Schedule of Dependents. If your depen-

dent has an individual tax identification number

(ITIN) or adoption taxpayer identification number

(ATIN), enter that number in the boxes for the de-

pendent's SSN. If the dependent information is

not provided, incomplete, or contains errors, you

may be asked for supporting documentation.

See R.C. 5747.025 and 5747.01(O).

Line 8a – Tax on Line 7a

Calculate your tax on your Ohio income tax base less

business income.

● All taxpayers can utilize the Income Tax Brackets

found on page 46.

● If your nonbusiness taxable income is less than

$115,300, your tax has been calculated for you in

the Income Tax Table found on pages 47-52.

Note: The tax amount listed in the Income Tax Table

may be slightly lower or higher than the tax amount

computed by using the Income Tax Brackets.

See R.C. 5747.02(A)(3).

Line 11 – Interest Penalty

Generally, if you are a wage earner and have Ohio

withholding, you will not owe an interest penalty. If

you have non-wage income or no Ohio withholding,

use Ohio IT/SD 2210 to determine if an interest

penalty is due. For more information, see the FAQs at

tax.ohio.gov/faq-IncomeEstimated. See also R.C.

5747.09(D) and (E).

Line 12 – Unpaid Use (Sales) Tax

Report the amount of unpaid use (sales) tax due

for the tax year. You owe Ohio use tax if both of the

following are true:

● You made purchases where sales tax was not

collected; AND

● The purchases were not qualifying purchases

made during Ohio's sales tax holiday.

Use tax eliminates the disadvantage to Ohio re-

tailers when Ohio shoppers buy from out-of-state

sellers who do not collect sales tax. Use tax is most

commonly due on out-of-state purchases such as

those made from the internet, television, or cata-

logs.

Use the worksheet on page 46 to calculate your

use tax. For more information, see the "Sales and

Use Tax" topics at tax.ohio.gov/FAQ. See also R.C.

5747.083.

Line 14 – Ohio Income Tax Withheld

Enter your Ohio income tax withheld as reported on

Part A, line 1 of the Schedule of Ohio Withholding.

Schedule of Ohio Withholding. Complete this sched-

ule if you are reporting an amount on line 14 of the IT

1040. Enter only income statements (W-2, W-2G, 1099)

reporting Ohio income tax withheld. Do not include:

● Taxes withheld for another state, a city, or a school

district; OR

● Taxes paid by a pass-through entity and reported

to you on an Ohio IT K-1 (report these amounts on

Ohio Schedule of Credits, line 41).

See the sample statements on pages 53-54. Do not list

income statements that do not report Ohio income

tax withheld.

Place the state copies of your income statements aer

the last page of your return. Do not include income

statements that are handwritten, self-created, or gen-

erated by your tax preparation soware.

See R.C. 5747.08(H).

Line 15 – Payments and Credit Carryforward

Amounts

Enter the following amounts:

● Estimated and extension payments; AND

● Any credit carryforward amount from your prior year

Ohio IT 1040.

Do not include:

● A prior year's refund that you requested but did not

receive. Contact the Department about the status of

any such refund.

● Taxes paid by a pass-through entity and reported to

you on an Ohio IT K-1 (report these amounts on Ohio

Schedule of Credits, line 41).

See R.C. 5747.09(B).

Line 17 – Amount Previously Paid (Amended

Returns Only)

When ling an amended return, enter the amount

previously paid with your previously led return(s)

excluding the amount reported on line 15.

Line 19 – Overpayment Previously Requested

(Amended Returns Only)

When ling an amended return, enter the amount you

reported on line 24 on your previously led return(s).

Line 22 – Interest Due

Interest is due from the unextended due date until the

date the tax is paid. Generally, you do not owe interest

if you are due a refund. An extension of time to le does

not extend the payment due date. The interest rate for

calendar year 2024 is 8%.

Certain military servicemembers may not be subject

to interest. See page 10 for more information.

See R.C. 5747.08(G).

Line 23 – Total Amount Due

This amount must be paid by April 15, 2024. Do not

mail cash. Instead, make payment by:

● Electronic check;

● Credit or debit card; OR

● Paper check or



money order.

Make your check or money order payable to "Ohio

Treasurer of State" and include an Ohio Universal Pay-

ment Coupon (OUPC). Include the tax year and the last

four digits of your SSN on the “Memo” line.

For more information regarding payment options, see

page 6.

Line 25 - Credit Carryforward

Enter the portion of your refund you want applied to tax

year 2024. This is only allowed on timely led, original

returns; it is not allowed on amended returns.

Line 26 – Donations

You may donate all or a portion of the amount on line

24 to one or more of the organizations listed. Such

donations will reduce your refund, and are only al-

lowed on timely led, original returns; they are not

allowed on amended returns.

If you decide to donate, this decision is nal. For more

information on the donation options, see pages 14-15.

See also R.C. 5747.01(A)(36).

Line 8 - Non-Ohio Tax Related to IRS Notice 2020-75

Enter the portion of the taxes you reported on line 3 of

the Ohio Schedule of Adjustments that were imposed

on business income. For the denition of "business

income" see pages 11-12.

2023 Ohio Schedule of Business Income

2023 Ohio Schedule of Business Income / Schedule of Credits

Ohio Schedule of Credits

Nonrefundable Individual Credits

Many of these credits are based, in part, on your modi-

ed adjusted gross income (MAGI). For more informa-

tion on MAGI, see page 8.

Line 2 – Retirement Income Credit

To qualify for this credit, all of the following must be

true:

● Your modied adjusted gross income less exemp-

tions is less than $100,000;

● You must have received income from a pension,

prot-sharing, or retirement plan (such as traditional

IRAs or 401(k) plans);

● This income was received on account of retirement;

● This income is included in your Ohio adjusted gross

income; AND

● You have not previously taken the Ohio lump sum

retirement credit.

Use Table 2 on page 43 to determine your credit based

on your and your spouse's (if ling jointly) total eligible

retirement income. Amounts deducted on the Ohio

Schedule of Adjustments (such as Social Security

benets and uniformed services retirement income)

do not qualify for this credit. The maximum credit

per return is $200.

See R.C. 5747.055(B).

Line 3 – Lump Sum Retirement Credit

Important: If you take this credit, you cannot take the

retirement income credit on this year's return or any

future return.

To qualify for this credit, all of the following must be

true:

● Your modied adjusted gross income less exemp-

tions is less than $100,000;

● You must have received a total, lump sum distribution

on account of retirement;

● The income is included in your Ohio adjusted gross

income;

● The distribution must have come

from a qualied

pension, retirement, or prot-sharing plan; AND

● You have not previously claimed this credit.

A "total distribution" is generally indicated in box 2b of

your 1099-R. Use the worksheet on page 43 to calculate

this credit. See R.C. 5747.055(C), (D), and (E).

Line 4 – Senior Citizen Credit

To qualify for this credit, all of the following must be

true:

● Your modied adjusted gross income less exemp-

tions is less than $100,000;

● You were 65 or older at the end of the tax year; AND

● You have not previously taken the Ohio lump sum

distribution credit.

Line 9 - Other Business Income

Enter any business income or loss included in your

federal adjusted gross income that was not entered

on lines 1 through 8. Include on this line any amounts

reported on the federal 4797 that are business income.

Part 2 - Business Income Deduction

Use these lines to calculate your Ohio business income

deduction. If the amount on line 11 is zero, you

do not have a business income deduction or any

taxable business income.

Part 3 - Taxable Business Income

Do not complete these lines if your Ohio taxable income

(Ohio IT 1040, line 5) is zero. Ohio taxes business

income at a at 3% rate. See R.C. 5747.02(A)(4).

Part 4 - Business Entities

For each pass-through entity in which you or your

spouse are an investor, enter the following:

● The FEIN;

● Your and your spouse's ownership percentage; AND

● The business name.

When listing sole proprietorships, enter the owner's

SSN and name or the "doing business as" name.

2023 Ohio Schedule of Credits

The credit is equal to $50 per return. See R.C.

5747.055(F).

Line 5 – Lump Sum Distribution Credit

Important: If you take this credit, you cannot take

the $50 senior citizen credit on this year's return or

any future return.

To qualify for this credit, all of the following must be true:

● Your modied adjusted gross income less exemptions

is less than $100,000;

● You were 65 or older at the end of the tax year;

● You must have received a total, lump sum distribu-

tion from a qualied pension, retirement, or prot-

sharing plan; AND

● You have not previously claimed this credit.

A "total distribution" is generally indicated in box 2b of

your 1099-R. Use the worksheet on page 44 to calculate

this credit. See R.C. 5747.055(G).

Line 6 – Child Care and Dependent Care Credit

To qualify for this credit, your modied adjusted gross

income must be less than $40,000 and you must have

claimed the federal "credit for child and dependent care

expenses" on federal form 2441.

Use the worksheet on page 44 to calculate this credit.

See R.C. 5747.054.

Line 7 – Displaced Worker Training Credit

To qualify for this credit as a "displaced worker", all of

the following must be true:

● You lost or le your job due to the closing or mov-

ing of your job location or the abolishment of your

position or shi;

● You paid for job training to enhance your ability to

get a job; AND

● You worked no more than 20 hours per week at a

new job.

The credit equals the lesser of $500 or 50% of the

amount you paid, less any reimbursements, during

the 12-month period immediately following the loss or

leaving of your job. If the 12-month period extends over

two tax years, your maximum credit for both tax years

combined is $500.

Expenses that generally qualify as job training include:

● College tuition and fees;

● Vocational training;

● Course materials (such as books and soware) required

as part of a course or training.

Expenses that do not qualify are generally those that do

not teach or improve skills used in a job, such as:

● Computer purchases and upgrades;

● Professional organization fees/dues;

● Job placement or career planning services (resume

workshops, interview critiques, skills assessment, etc.);

● Certication or licensure expenses (tests, fees, etc.).

Use the worksheet on page 45 to calculate this credit and

include a copy along with all supporting documentation

with your return. For more information, see tax.ohio.

gov/credits. See also R.C. 5747.27.

Line 8 – Campaign Contribution Credit

To qualify for this credit, you must have contributed

money to the campaign committee of a candidate for

any of the following Ohio oices:

● Governor or lieutenant governor

● Secretary of state

● Auditor of state

● Treasurer of state

● Attorney general

● Chief justice of the Ohio Supreme Court

● Justice of the Ohio Supreme Court

● Ohio Board of Education

● Ohio Senate

● Ohio House of Representatives

The credit equals the amount contributed during the

tax year up to $50 per return, or $100 if you are ling

jointly. Contributions to local candidates (such as

city or county oicials) or federal candidates (such as

President or U.S. Senator) do not qualify for this credit.

See R.C. 5747.29.

Line 9 – Exemption Credit

To qualify for this credit, your modied adjusted gross

income less exemptions must be less than $30,000. The

credit equals $20 for each exemption claimed on your

return. See R.C. 5747.022.

Line 12 – Joint Filing Credit

To qualify for this credit, you and your spouse must

each have at least $500 of qualifying income and jointly

le your return. "Qualifying income" is any amount

included in Ohio adjusted gross income, other than

the following:

20% of line 11

15% of line 11

10% of line 11

5% of line 11

Credit

(max $650)

MAGI less

exemptions

0 - $25,000

$25,001 - $50,000

$50,001 - $75,000

$75,001 or more

2023 Ohio Schedule of Credits

● Interest;

● Dividends and distributions;

● Capital gains; AND

● Rents and royalties.

Amounts deducted on the Ohio Schedule of Adjust-

ments are not included in Ohio adjusted gross income,

and thus are not "qualifying income." Examples of

such amounts include business income, state and

local tax refunds, Social Security and railroad retire-

ment benets, and certain military compensation and

retirement benets.

The credit equals a percentage of your tax liability prior

to the application of the credit. The maximum credit

per return is $650. The percentage used is based on

your modied adjusted gross income (MAGI) less ex-

emptions, as shown in the following table:

Example: Kevin and Krysten file jointly. Kevin has

$50,000 of wage income and $5,000 of interest income.

Krysten has $40,000 of business income and $20,000

of taxable Social Security benets. While Kevin has

$50,000 of qualifying income (his wages), Krysten has

no qualifying income because her business income and

taxable Social Security benets were both deducted in

calculating their Ohio adjusted gross income. Therefore,

they are not entitled to the joint ling credit.

Please include a separate statement listing the qualify-

ing income for each spouse. See R.C. 5747.05(E).

Line 13 – Earned Income Credit

Your nonrefundable Ohio earned income credit (EIC)

equals 30% of your federal EIC (federal 1040 and 1040-

SR, line 27). See R.C. 5747.71.

Line 14 – Home School Expenses Credit

To qualify for this credit, you must pay for “educational

expenses” for your dependent who is home schooled in

Ohio. The credit equals the lesser of $250 or the amount

you paid for educational expenses. Only one credit can

be claimed per return, regardless of your ling status.

“Educational expenses” include any of the following

used in home school instruction:

● Books and subscriptions;

● School supplies and supplementary materials;

● Computer soware and applications.

“Educational expenses” does not include expenses

or fees for computers or similar electronic devices or

accessories.

Important: Only expenses for dependents who have

been excused by an Ohio school district superintendent

for formal home schooling qualify for this credit. Expens-

es for dependents who attended school remotely due to

the COVID-19 pandemic are not eligible for this credit.

For more information, see tax.ohio.gov/credits. See

also R.C. 5747.72.

Line 15 – Scholarship Donation Credit

To qualify for this credit, you must make a monetary

donation directly to an eligible scholarship granting

organization (SGO). The credit equals the lesser of

$750 or the total amount you donated to SGOs during

the tax year. You may also include amounts donated

in 2024, prior to April 16. If you are ling a joint return

and both you and your spouse make eligible donations,

each of you can claim this credit (up to $1,500 total).

You may also qualify for this credit if a pass-through

entity, in which you have ownership interest, made a

monetary donation to an eligible SGO. You may claim

your proportionate or distributive share of the credit

to the extent it does not exceed $750 per investor.

For a list of eligible SGOs, see tax.ohio.gov/SGO. See

also R.C. 5747.73.

Line 16 – Nonchartered, Nonpublic School Tuition

Credit

To qualify for this credit, you must pay tuition for your

dependent(s) to an eligible nonchartered, nonpublic

school. The credit equals the lesser of the total tuition

paid for all dependents or:

● $1,000 if your federal AGI is less than $50,000; OR

● $1,500 if your federal AGI is $50,000 and above.

Only one credit can be claimed per return, regardless

of your ling status.

Eligible nonchartered, nonpublic schools are approved

by the Ohio Department of Education. For a list of

eligible schools, see tax.ohio.gov/credits. See also

R.C. 5747.75.

2023 Ohio Schedule of Credits

Line 17 - Credit for Work-based Learning Experiences

This credit is granted by the Ohio Department of Edu-

cation (ODE). To claim the credit, you must attach a

copy of the certicate from ODE that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit.

For more information about the requirements for this

credit, visit education.ohio.gov. See R.C. 5747.057.

Line 18 – Ohio Adoption Credit Carryforward

The Ohio adoption credit was repealed and is no longer

available. However, this nonrefundable credit had a

ve-year carryforward. Therefore, you may continue

to claim any unused credit for the ve-year period or

until it is fully utilized.

See former R.C. 5747.37, repealed in 2023 Am. Sub.

H.B. No. 45.

Nonrefundable Business Credits

Each of these credits can be carried forward to future

tax years. Use the worksheet on page 45 to assist in

calculating the carryforward amounts.

If you received an Ohio IT K-1 from a pass-through entity

that includes one or more of the credits listed in this

section, include a copy of the IT K-1 with your return.

Line 19 – Nonrefundable Job Retention Credit

This credit is granted by the Ohio Department of De-

velopment (ODOD). To claim the credit, you must at-

tach a copy of the certicate from ODOD that indicates

the amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining bal-

ance can be carried forward up to three years.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 122.171(B) and 5747.058(B).

Line 20 – Credit for New Employees in an Enterprise

Zone

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward up to three years.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 5709.66(B)(1).

Line 21 - Credit for the Beginning Farmers Financial

Management Program

This credit is granted by the Ohio Department of Ag-

riculture (ODA). To claim the credit, you must attach

a copy of the certicate from ODA that indicates the

amount of the credit and the tax year for which the

credit is awarded. To the extent this credit exceeds

your tax liability, any remaining balance can be carried

forward up to three years.

For more information about the requirements for

this credit, visit agri.ohio.gov. See R.C. 901.61(E) and

5747.77(B).

Line 22 – Welcome Home Ohio Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward up to ve years.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 122.633.

2023 Ohio Schedule of Credits

Line 23 – Credit for Sale/Rental of Agricultural Assets

to Beginning Farmers

This credit is granted by the Ohio Department of Ag-

riculture (ODA). To claim the credit, you must attach

a copy of the certicate from ODA that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward up to seven years.

For more information about the requirements for this

credit, visit agri.ohio.gov. See R.C. 901.61(D) and

5747.77(A).

Line 24 – Grape Production Credit

To qualify for this credit, you must be engaged in the

business of producing grapes and purchase qualifying

property during the tax year. "Qualifying property"

means any property, plant, or equipment used to

produce grapes in Ohio.

The credit equals 10% of the cost of purchasing and

installing or constructing the qualifying property. If

the producer is a pass-through entity, each investor

in the pass-through entity may claim a proportionate

share of the credit.

To the extent this credit exceeds your tax liability, any

remaining balance can be carried forward up to seven

years. The credit is subject to recapture if the taxpayer

disposes of the property or ceases to use it as qualifying

property within seven years of placing it in operation.

See R.C. 5747.28.

Line 25 – InvestOhio Credit

This credit is granted by the Ohio Department of

Development (ODOD). To claim the credit, you

must attach a copy of the certificate from ODOD

that indicates the amount of the credit and the tax

year for which the credit is awarded. Additionally,

if this credit is based on your ownership of a pass-

through entity that holds the certificate, you must

also include documentation showing your portion

of the credit. To the extent this credit exceeds your

tax liability, any remaining balance can be carried

forward up to seven years.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 5747.81.

Line 26 - Lead Abatement Credit

This credit is granted by the Ohio Department of Health

(ODH). To claim this credit, you must attach a copy of the

certicate from ODH that indicates the amount of the

credit and the tax year for which the credit is based. To the

extent this credit exceeds your tax liability, any remaining

balance can be carried forward up to seven years.

For more information about the requirements for this

credit, visit odh.ohio.gov. See R.C. 5747.26.

Line 27 – Opportunity Zone Investment Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim this credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward up to ve years.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 122.84.

Line 28 – Technology Investment Credit

Eective Sept. 29, 2013, the technology investment

credit was repealed, and thus is no longer available.

However, this nonrefundable credit had a 15-year car-

ryforward. Therefore, you may continue to claim any

unused credit for the 15-year period or until it is fully

utilized. See R.C. 122.152 and former R.C. 5747.33.

Line 29 – Enterprise Zone Day Care and Training

Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward until fully utilized.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 5709.65(A)(4) and (5).

Line 30 – Research and Development Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward until fully utilized.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 166.21 and 5747.331.

Line 31 – Nonrefundable Ohio Historic Preservation

Credit

This credit is granted by the Ohio Department of De-

velopment (ODOD). To claim the credit, you must at-

tach a copy of the certicate from ODOD that indicates

the amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. To the extent this

credit exceeds your tax liability, any remaining balance

can be carried forward up to ve years.

Important: Due to recent law changes, if you received

an amended certicate for a project approved aer June

30, 2020 or an original certicate issued aer September

13, 2022, this credit is fully refundable up to $10,000,000

claimed per project in any tax year and should be re-

ported on line 39 of the Ohio Schedule of Credits.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 149.311, 5747.76(D), and Sub. S.B. 225.

Line 32 - Ohio Low-Income Housing Credit

This credit is granted by the Ohio Housing Finance

Agency (OHFA). To claim the credit, you must attach a

copy of the credit certicate from OHFA that indicates

the annual amount of the credit and the period for

which the credit is awarded. If available, include a copy

of the report from the designated reporter that indicates

the amount of the annual credit allocated to you. The

credit cannot be claimed unless you are included on

this report. To the extent this credit exceeds your tax

liability, any remaining balance can be carried forward

up to ve years.

For more information about the requirements for this

credit, visit ohiohome.org or call 1-888-362-6432. See

R.C. 175.16 and 5747.83.

Line 33 - Aordable Single-Family Housing Credit

This credit is granted by the Ohio Housing Finance

Agency (OHFA). To claim the credit, you must attach a

copy of the credit certicate from OHFA that indicates

the annual amount of the credit and the period for

which the credit is awarded. If available, include a

copy of the report from the designated reporter that

indicates the amount of the annual credit allocated to

you. The credit cannot be claimed unless you are in-

cluded on this report. To the extent this credit exceeds

your tax liability, any remaining balance can be carried

forward up to ve years.

For more information about the requirements for this

credit, visit ohiohome.org or call 1-888-362-6432. See

R.C. 175.17 and 5747.84.

Nonrefundable Residency Credits

To determine your residency status, see page 13 as

well as tax.ohio.gov/residency.

Line 36 – Nonresident Credit

Only income earned while a nonresident of Ohio is

eligible for this credit. Full-year Ohio residents are not

entitled to this credit.

To calculate this credit, you must use form IT NRC. See

pages 34-39 for the IT NRC instructions.

See R.C. 5747.05(A) and Ohio Adm. Code 5703-7-03.

Line 37 – Resident Credit

The credit equals the lesser of the income taxes paid

to another state or the District of Columbia, or the por-

tion of your Ohio tax liability attributable to income

taxed by another state. Full-year nonresidents are not

entitled to this credit.

2023 Ohio Schedule of Credits

To calculate this credit, you must use form IT RC. See

page 39 for the IT RC instructions.

See R.C. 5747.05(B) and Ohio Adm. Code 5703-7-03.

Refundable Credits

If you received an Ohio IT K-1 from a pass-through entity

that includes one or more of the credits listed in this

section, include a copy of the IT K-1 with your return.

Line 39 – Refundable Ohio Historic Preservation

Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit.

This amount can be refunded to the extent that it

exceeds your total Ohio tax liability. If your certicate

was issued prior to September 13, 2022 and exceeds

$3,000,000, your credit must be taken as a nonrefund-

able credit (Ohio Schedule of Credits, line 31).

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 5747.76 and Sub. S.B. 225.

Line 40 – Refundable Job Creation Credit and Job

Retention Credit

These credits are granted by the Ohio Department

of Development (ODOD). To claim the credit, you

must attach a copy of the certificate from ODOD

that indicates the amount of the credit and the tax

year for which the credit is awarded. Additionally,

if this credit is based on your ownership of a pass-

through entity that holds the certicate, you must

also include documentation showing your portion

of the credit. This amount can be refunded to the

extent that it exceeds your total Ohio tax liability.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 5747.058(A), 122.17, and former R.C.

122.171(B).

Line 41 – Pass-Through Entity Credit

This credit is for taxes paid on your behalf by a pass-

through entity (PTE) on Ohio forms IT 4708, IT 4738, and/

or IT 1140. To claim this credit, attach a copy of the Ohio

IT K-1 issued to you by the PTE reporting:

● Income taxes paid by the PTE (IT K-1, line 3); AND/OR

● Indirect PTE credits (IT K-1, line 4) from taxes paid by a

PTE you indirectly own.

If you do not have an IT K-1, you must provide a narrative

and/or diagram, including ownership percentages and

FEINs, detailing the ownership structure of the PTEs.

This credit is related to the adjustment on the Ohio Sched-

ule of Adjustments, line 2. See the instruction on page 19.

See R.C. 5747.08(I) and 5747.059.

Line 42 – Motion Picture and Broadway Theatrical

Production Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is based

on your ownership of a pass-through entity that holds

the certicate, you must also include documentation

showing your portion of the credit. This amount can

be refunded to the extent that it exceeds your total

Ohio tax liability.

For more information about the requirements for this

credit, visit development.ohio.gov, or call 1-800-848-

1300. See R.C. 5747.66.

Line 43 – Venture Capital Credit

This credit is granted by the Ohio Department of Devel-

opment (ODOD). To claim the credit, you must attach

a copy of the certicate from ODOD that indicates the

amount of the credit and the tax year for which the cred-

it is awarded. Additionally, if this credit is based on your

ownership of a pass-through entity that holds the cer-

ticate, you must also include documentation showing

your portion of the credit. This amount can be refunded

to the extent that it exceeds your total Ohio tax liability.

For more information about the requirements for this

credit, visit development.ohio.gov or call 1-800-848-

1300. See R.C. 5747.80.

2023 Ohio Schedule of Credits

IT NRC - Ohio Nonresident Credit Calculation

Individuals must use the IT NRC to calculate the non-

resident portion of their Ohio adjusted gross income,

which is used to calculate the Ohio nonresident credit.

Include this form with your Ohio IT 1040 and retain a

copy for your records.

Generally, only Ohio part-year residents and full-year

nonresidents should use this form. However, a full-year

resident who jointly les with a nonresident or part-year

resident must include all income in Column B, even if

it is not Ohio-sourced. Part-year residents should enter

the dates that they resided in Ohio during the tax year.

See tax.ohio.gov/residencycredits for more informa-

tion.

Section I – Nonresident Credit Calculation

All Ohio part-year residents and full-year nonresidents

must complete Part A and Part C. Only Ohio part-year

residents must complete Part B.

For Column A (Federal Amount), enter only the specied

items of income to the extent they are included in the

calculation of your federal adjusted gross income.

Except for line 5, list only non-business income

amounts in Column B. All Ohio business income

should be listed on line 5 aer completing Sections

II and III of this form.

Line 1 – Compensation and Guaranteed Payments

Enter compensation (e.g. wages, salaries, tips) in

Column B paid to you:

● While you were an Ohio resident; OR

● For services performed in Ohio while you were a

nonresident.

A nonresident must allocate compensation using

either:

● The ratio of days worked in Ohio to total days

worked; OR

● The location of the specic services generating the

compensation.

Also enter guaranteed payments in Column B paid to you

while you were an Ohio

resident.

Do not enter in Column B any compensation deducted

on lines 13, 20, 29, 30, or 35 of the Ohio Schedule of

Adjustments.

Note: Compensation and guaranteed payments

reclassied as business income under Ohio law should

be included on line 5 of this form. See pages 11-12 for

more information.

For more information, see the FAQs at tax.ohio.gov/

faq-Allocation. See also R.C. 5747.20(A) and (B)(1),

and Hillenmeyer v. Cleveland Bd. of Rev., 2015-Ohio-

1623.

Line 2 – Nonbusiness Capital Gain/Loss

Enter capital gains and/or losses in Column B that:

● Were received while an Ohio resident;

● Resulted from the transfer of real property located

in Ohio; OR

● Resulted from the transfer of tangible personal prop-

erty that, when transferred, was located in Ohio.

See R.C. 5747.20(A) and (B)(2).

Line 3 – Nonbusiness Rents and Royalties

Enter rents and royalties in Column B that were

received or derived:

● While you were an Ohio resident;

● From real property located in Ohio;

● From tangible personal property to the extent uti-

lized in Ohio; OR

● From patents or copyrights to the extent they were

utilized in Ohio.

Ohio law denes when tangible personal property,

patents, and copyrights are "utilized in Ohio."

See R.C. 5747.20(A), (B)(3) and (B)(4).

Line 4 – Lottery, Casino, and Sports Gaming Winnings

Enter lottery prizes and casino or sports gaming

winnings in Column B that were:

● Received while you were an Ohio resident;

● Paid by the Ohio lottery commission;

● Paid by a casino located in Ohio; OR

● Paid for sports gaming conducted in Ohio.

Also enter any income from the sale of a lottery prize

issued by the Ohio lottery commission.

See R.C. 5747.20(A), (B)(5) and (B)(7).

2023 Ohio IT NRC

Line 7 – Net Additions from Ohio Schedule of

Adjustments

Enter only the portions of the Ohio Schedule of Adjust-

ments additions that were:

● Paid or accrued while you were an Ohio resident; OR

● Related to Ohio activities.

Do not enter any amount reported on line 8 of the Ohio

Schedule of Adjustments. Such amounts are already

included in the calculation of line 6.

See R.C. 5747.20(B)(6).

Line 8 – Net Deductions from Ohio Schedule of

Adjustments

Enter only the portions of Ohio Schedule of Adjust-

ments lines 17, 18, 19, 27, 28, 34, 36, 41, 42, and 43

that were:

● Paid or accrued while you were an Ohio resident; OR

● Related to Ohio activities.

See R.C. 5747.20(B)(6).

Line 10 – Nonbusiness Interest and Dividend

Income

Enter interest and dividends paid or accrued while you

were an Ohio resident in Column B.

Do not enter any interest or dividends deducted on

lines 17, 23, or 42 of the Ohio Schedule of Adjustments.

See R.C. 5747.20(B)(6).

Line 11 – Pensions, Annuities and IRA Distributions

Enter pension, annuities, and IRA distributions paid or

accrued while you were an Ohio resident in Column B.

Do not enter any pension, annuity or IRA amounts

deducted on lines 15, 16, 31, 39, or 40 of the Ohio

Schedule of Adjustments.

See R.C. 5747.20(B)(6).

Line 12 – Unemployment Compensation

Enter unemployment compensation paid or accrued

while you were an Ohio resident in Column B. See R.C.

5747.20(B)(6).

Line 13 – Other Nonbusiness Income

Enter other nonbusiness income reported on your

federal return, and paid or accrued while you were an

Ohio resident, in Column B.

Do not enter any amounts deducted on lines 14, 17,

25, or 26 of the Ohio Schedule of Adjustments.

See R.C. 5747.20(B)(6).

Line 14 – Federal Deductions

Enter the portion of your federal "above-the-line"

deductions paid or accrued while you were an Ohio

resident in Column B. See R.C. 5747.20(B)(6).

Section II – Ohio Business Income

List every sole proprietorship or pass-through entity

in which you held an ownership interest during the

tax year. If you have more than 20 businesses, include

additional copies of page 2, with only lines 1-20 com-

pleted. Total the amounts in each column of any ad-

ditional pages on line 21.

For each business, enter:

● The total business income included on your federal

return in Column A;

● The Ohio depreciation adjustment in Column B (from

Section III, line 21);

● The Ohio apportioned income in Column C (from

Section III, line 17).

Each column is

independently

calculated for each

business. Column A is not a total of Columns B and C.

If you have an Ohio IT K-1 for a business, you must still

list that business and check the “IT K-1” box. Addition-

ally, you must enter:

● The total business income included on your federal

return in Column A;

● The Ohio depreciation adjustment in Column B (from

Ohio IT K-1, the Ohio portion of line 2c);

● The Ohio apportioned income in Column C (from

Ohio IT K-1, the Ohio portion of line 2a plus 2b).

Important: You must complete Section III, even if you

received an IT K-1 from the entity, if the IT K-1 deprecia-

tion worksheet includes amounts not added back on

your previous Ohio income tax returns.

Line 22 – Column Totals

Column A: This is the total of all business income re-

ported on your federal return.

Column B: This is the total of all Ohio apportioned de-

preciation adjustments. The total may be a positive or

negative number. Enter this amount on Section I, line 6.

2023 Ohio IT NRC

Column C: This is the total of all Ohio apportioned

business income. It may be positive or negative. If the

amount is positive, complete lines 23 and 24. Other-

wise, enter the amount on Section I, line 5.

Section III – Business-Level Income &

Apportionment

Complete a separate Section III for each sole pro-

prietorship or pass-through entity having property,

payroll, and/or sales in Ohio. However, if an Ohio IT

K-1 reporting income from a pass-through entity is at-

tached with the IT NRC, a Section III does not need to

be completed for that entity.

Important: If both spouses on a joint return have an

ownership interest in the same business, complete a

separate Section III for each spouse.

For more information, see Information Release IT

2001-01 titled "Nexus Standards & Filing Safe Harbors

for Individuals," at tax.ohio.gov.

Part A

Calculate a separate apportionment ratio for each sole

proprietorship or pass-through entity. Ohio apportion-

ment is based on a three-factor, weighted ratio.

The three factors are property and payroll, each

weighted at 20%, and sales, weighted at 60%, for a total

of 100%. However, if any factor’s “total everywhere”

is zero, the weights of the remaining factors must be

proportionately increased so that the total remains

100%. You must show the reweighted factors by cross-

ing out the listed weights and replacing them with the

correct weights.

Example: ABC LLC is a single-member LLC with no em-

ployee payroll. In calculating its Ohio apportionment

ratio, ABC LLC must weight its property factor at 25%

and its sales factor at 75%.

If this business receives income from pass-through

entities, its apportionment ratio calculation must

include the proportionate share of each lower-tiered

entity’s property, payroll and sales.

Line 1 – Property Factor

The property factor is the ratio of:

Average value of property in Ohio

Average value of property everywhere

“Property” includes any real and tangible personal

property that is owned, rented, subrented, leased,

and/or subleased in the course of a trade or business.

Property does not include any of the following:

● Construction in progress;

● Property not used in a trade or business;

● Property for which Ohio has issued an air, noise, or

industrial water pollution control certicate; AND

● Property used exclusively during the tax year for

qualied research.

Note: The original cost of qualifying improvements

to property in an enterprise zone, for which Ohio has

issued a Tax Incentive Qualication Certicate, should

be included only in Column B.

The “average value” of business property is calculated

by averaging the total value of all applicable property

owned or rented at the beginning and end of the tax year.

See R.C. 5747.21(B) and 5733.05(B)(2)(a).

Line 1(a) – Property Owned

Column A: Enter the average value of all Ohio business

property owned during the tax year.

Column B: Enter the average value of all business prop-

erty owned during the tax year.

Property owned by the business is valued at its original

cost.

Line 1(b) – Property Rented

Column A: Enter the average value of all Ohio business

property rented during the tax year.

Column B: Enter the average value of all business prop-

erty rented during the tax year.

Property rented by the business is valued at eight times

the net annual rental rate (annual rental expense less

subrental receipts).

Line 2 – Payroll Factor

The payroll factor is the ratio of:

Total compensation paid in Ohio

Total compensation paid everywhere

“Compensation” means any form of remuneration paid

to an employee for personal services. Compensation

does not include any of the following:

● Amounts paid to employees for services unrelated

to a trade or business;

● Amounts reclassified as a distributive

share of

income from a pass-through entity under R.C.

5733.40(A)(7); AND

● Amounts paid to employees who are primarily en-

gaged in qualied research.

Note: Compensation paid to certain employees at an

urban job and enterprise zone facility, for which Ohio

has issued a Tax Incentive Qualication Certicate,

should be included only in Column B.

See R.C. 5747.21(B) and 5733.05(B)(2)(b).

Column A: Enter the total compensation paid in Ohio

during the tax year. Compensation is paid in Ohio if:

● The employee’s job is entirely in Ohio;

● The employee’s job is primarily in Ohio with only

incidental work outside Ohio;

● The employee performs services in Ohio and either

the headquarters, or, if no headquarters exists, the

place from which the service is directed or con-

trolled, is in Ohio; OR

● The employee is a resident of and performs some

services in Ohio, and the headquarters or the place

from which the service is directed or controlled is

not in a state where part of the service is performed.

Column B: Enter the total compensation paid every-

where during the tax year.

Line 3 – Sales Factor

The sales factor is the ratio of:

Total sales in Ohio

Total sales everywhere

“Sales” includes gross business receipts such as:

● Receipts from the sale of real property, tangible per-

sonal property, or services;

● Receipts from rents and royalties from real and tan-

gible personal property; OR

● Receipts from the transfer of or the right to use intel-

lectual property such as trademarks, trade names,

patents, and copyrights.

“Sales” does not include:

● Interest and dividends;

● Receipts from the transfer of intangible property

other than trademarks, trade names, patents,

copyrights, or other similar intellectual property;

● Receipts from the transfer of real or tangible personal

property that is either a capital asset or an Internal

Revenue Code section 1231 asset; AND

● Receipts from sales to certain public utilities, insurance

companies, and nancial institutions described in R.C.

5733.05(B)(2)(c).

Note: Income amounts excluded from the sales factor

may still be considered business income under Ohio

law.

See R.C. 5747.21(B) and 5733.05(B)(2)(c).

Column A: Enter gross receipts from sales within Ohio

during the tax year. Sales within Ohio include all of the

following:

● Receipts from sales of tangible personal property,

less returns and allowances, to the extent the prop-

erty was received by the purchaser in Ohio;

● Receipts from services to the extent the purchaser

ultimately used or received the benet of the ser-

vices in Ohio;

● Rents and royalties from tangible personal property

to the extent the property was used in Ohio;

● Receipts from the transfer of certain intellectual

property to the extent the property was used in Ohio;

● Receipts from the right to use certain in

tellectual

property

in Ohio;

● Receipts from the sale of real property located in

Ohio; AND

● Rents and royalties from real property located in

Ohio.

Note: For tangible personal property, where the prop-

erty is “received by the purchaser” is not the same as

where the purchaser takes physical or legal posses-

sion. Instead, it is considered “received” where it is

ultimately used by the purchaser.

See R.C. 5733.05(B)(2)(c)(i) and (ii).

Column B: Enter the gross receipts from sales every-

where during the tax year.

Line 4 – Ohio Apportionment Ratio

This is the Ohio apportionment ratio for this business.

Use this ratio in Parts B and C to determine:

● Ohio apportioned income; AND

● Ohio apportioned depreciation adjustments from the

Ohio Schedule of Adjustments.

2023 Ohio IT NRC

Part B

Enter only amounts that are both included in the cal-

culation of your federal adjusted gross income and are

“business income” under Ohio law. Because of dier-

ences between federal and Ohio law, some amounts

reported as business income on the federal return may

not be business income on this schedule. Do not simply

list the amounts from the federal return.

For more information on how Ohio denes business

income and examples of business income, see pages

11-12. See also R.C. 5747.01(B) and 5733.40(A)(7).

Line 5 – Schedule B, Interest and Ordinary

Dividends

Enter taxable interest and ordinary dividends reported

on federal Schedule B that qualify as business income.

Line 6 – Schedule C, Net Prot or Loss from Business

Enter the net prot or loss from the business reported

on federal Schedule C. Show a business loss as a nega-

tive number.

Line 7 – Schedule D, Capital Gains and Losses

Enter capital gains or losses reported on federal

Schedule D that qualify as business income. Show a

net capital business loss as a negative number.

Do not include any amounts that represent a R.C.

5747.212 gain or loss. Instead, include those amounts

on line 15.

Line 8 – Schedule E, Supplemental Income and

Loss

Enter the net business income or loss reported on fed-

eral Schedule E. Show a net business loss as a negative

number. Do not include any guaranteed payments on

this line, even if included on federal Schedule E.

Line 9 – Guaranteed Payments, Compensation,

and/or Wages

If this business is a pass-through entity in which you

have at least a 20% direct or indirect ownership, enter

any guaranteed payments or compensation paid to you

by the entity, or a professional employer organization

on its behalf. Note: “Indirect” ownership does not in-

clude benecial or constructive ownership via Internal

Revenue Code attribution rules.

Line 10 – Schedule F, Net Prot or Loss from Farming

Enter the net prot or loss from farming reported on

federal Schedule F. Show a net business loss as a nega-

tive number.

Line 11 – Other Business Income and/or Federal

Conformity Additions

Enter any business income included in your federal

adjusted gross income that was not entered on lines 5

through 10. Include on this line any amounts reported

on the federal 4797 that are business income.

Also, enter any federal conformity additions reported

on the Ohio Schedule of Adjustments related to this

business.

Line 12 – Other Business Deductions and/or Federal

Conformity Deductions

Enter any business deductions included in your federal

adjusted gross income that were not entered on lines

5 through 10 of this section. Include on this line any

amounts reported on the federal 4797 that are busi-

ness loss.

Also, enter any federal conformity deductions reported

on the Ohio Schedule of Adjustments related to this

business.

Line 15 – Total R.C. 5747.212 Income

Enter any R.C. 5747.212 income or loss included in

your federal adjusted gross income. “R.C. 5747.212

income” is gain or loss resulting from the transfer of

an ownership interest in a closely held business hav-

ing nexus with Ohio. Show the amount as a negative

number if the amount was a loss.

Line 16 – R.C. 5747.212 Income Apportioned to

Ohio

R.C. 5747.212 amounts are apportioned dierently

than other business income. For more information on

how to apportion these amounts, see R.C 5747.212 as

well as Corrigan v. Testa, 2016-Ohio-2805.

Enter the Ohio portion of the R.C. 5747.212 amount

entered on line 15. Show a loss as a negative number.

Include your apportionment calculation with this form.

2023 Ohio IT NRC

IT RC - Ohio Resident Credit Calculation

Individuals must use the IT RC to calculate their Ohio

Resident Credit. Include this form with your Ohio IT

1040 and retain a copy for your records.

“State” means only the 50 U.S. states. State does not

include any country, province, territory, or city. Addi-

tionally, individuals cannot claim a resident credit for

income earned in a state without an individual income

tax. Thus, those states are not listed on form IT RC.

Only Ohio full-year and part-year residents may

use this form. Income earned while a nonresident

of Ohio is not eligible for the Ohio resident credit but

may be eligible for the nonresident credit. See pages

34-39 for the IT NRC instructions.

For more information, see tax.ohio.gov/residencycredits.

Column A – Income Taxed

Enter the portion of your Ohio adjusted gross income

included on an income tax return for another state or

the District of Columbia. Amounts deducted on the Ohio

Schedule of Adjustments (for example, business income

and state and local tax refunds) are not included in Ohio

adjusted gross income, and thus are not eligible to be

included on this line.

Do not enter wages, salaries or other compensation

earned in Indiana, Kentucky, Michigan, Pennsylva-

nia, or West Virginia while you were an Ohio resident.

These amounts are not taxed by those states because

of agreements they have with Ohio.

Column B – Tax Paid

Enter any income taxes paid for the current tax year

on an income tax return for another state or the Dis-

trict of Columbia. Generally, this will be the amount

shown on the line of the return that is equivalent to

Ohio IT 1040, line 10.

Do not include:

● Taxes paid to any country, province, territory, or

city; OR

● Taxes that are not on or measured by net income.

Also, do not include taxes deducted or that should

have been deducted in computing your federal ad-

justed gross income, unless they are added back on

line 3 of the Ohio Schedule of Adjustments and not

deducted on line 12 of the Ohio Schedule of Adjust-

ments.

Part C

Line 18 – Ohio Depreciation Add-back

Enter any portion of the amount reported on line 7 of

the Ohio Schedule of Adjustments attributable to this

business.

Line 19 – Ohio Depreciation Deduction

Enter any portion of the amount reported on line 24

of the Ohio Schedule of Adjustments attributable to

this business. Calculate this amount using the current

year’s Ohio Schedule of Adjustments. Do not use an

amount from a prior year’s ling.

2023 Ohio IT NRC / IT RC

Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 41)

Note: Any amounts entered representing insurance premiums must be reduced by any related premium refunds, related

premium reimbursements or related insurance premium dividends received during the year.

Line 1: You must reduce the amount you enter on this

line by your federal self-employed health insurance de-

duction (federal 1040, Schedule 1, line 17).

For purposes of this line, “health insurance premi-

ums” includes amounts you paid for health insurance

under the Aordable Care Act, even if you received a

federal subsidy for purchasing it.

Example 1: From January 1 through June 30, Dan was

not eligible for Medicare or health insurance through

his employer. Dan paid $100 per month in premiums,

totaling $600, for insurance he obtained under the Af-

fordable Care Act. Dan became eligible for Medicare on

July 1. He began to pay Medicare Part B premiums as

well as premiums for supplemental health insurance.

Dan can enter only $600 on line 1 of the worksheet.

Line 2: Long-term care insurance plans include those

that cover the costs of nursing home care, in-home

care, and adult day care.

Line 3: Include any premiums that you were unable

to include on line 1 due to qualifying for Medicare or

an employer-paid health care plan should be report-

ed on this line.

Example 2: Refer back to Example 1 on this page.

Aer Dan became eligible for Medicare on July 1, he

paid a total of $1,000 in premiums for Medicare Part

B and additional supplemental health insurance pre-

miums. He did not enter those premiums on line 1

due to qualifying for Medicare. Instead, he enters the

$1,000 on line 3 of the worksheet.

Line 4: For the purpose of this line, "medical care" has

the same meaning found in Internal Revenue Code

section 213, excluding premiums already reported on

lines 1, 2, and 3. Some examples of eligible expenses

are amounts paid for:

● Prescription medication or insulin;

● Hospital costs and nursing care;

● Medical, dental, and vision examinations and treat-

ment by a certied health professional including

copays;

● Eyeglasses, hearing aids, braces, crutches, and

wheelchairs.

Refer to IRS Publication 502 for a comprehensive list

of potentially eligible expenses.

1. Enter amounts paid for unreimbursed dental, vision, and health insurance premiums paid during

any portion of the year in which you were not eligible for Medicare or an employer-paid health care

plan through your or your spouse’s employer (See Note)..........................................................................1.

2. Enter amounts paid for unreimbursed long-term care insurance premiums (See Note)...........................2.

3. Enter amounts paid for unreimbursed dental, vision, and health insurance

premiums paid during any portion of the year in which you were eligible for

Medicare or an employer-paid health care plan through your or your

spouse’s employer (See Note)...................................................................3.

Enter amounts paid for medical care during the year (do not include any

amounts reported on lines 1-3)

......................................................................4.

5. Add lines 3 and 4 ....................................................................................... 5.

6. Enter your federal adjusted gross income (Ohio IT 1040, line 1). If less

than zero, enter zero.................................................................................6.

7. Line 6 times 7.5% (0.075) .......................................................................... 7.

8. Line 5 minus line 7. If less than zero, enter zero .......................................................................................... 8.

9. Add lines 1, 2, and 8. Enter on Ohio Schedule of Adjustments, line 41 ................................................... 9.

Only include amounts you paid for yourself, your spouse, and your dependents. Include a copy with your return.

2023 Ohio Schedule of Adjustments Worksheets

Click here for a ll-in version of

this worksheet.

Medical Savings Account Worksheet (Ohio Schedule of Adjustments, Lines 6 and 42)

1. Enter the lesser of $5,632 or your contributions to a medical savings account (MSA) during the

tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13 ...................... 1.

2. If ling jointly, enter the lesser of $5,632 or your spouse's contributions to an MSA during the

tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13 .......................2.

3. Enter any investment earnings from your MSA included in your federal adjusted gross income ............ 3.

4. Add lines 1, 2, and 3 ........................................................................................................................... 4.

5. Enter any withdrawals from your MSA used for nonmedical purposes ....................................................5.

6. If line 5 is less than line 4, line 4 minus line 5. Enter on Ohio Schedule of Adjustments, line 42 .............. 6.

7. If line 4 is less than line 5, line 5 minus line 4. Enter on Ohio Schedule of Adjustments, line 6 ................. 7.

Note: Do not le the following worksheets with your return. Instead, keep them for completing future Ohio

income tax returns.

Add-back

Fraction

5/6

2/3

6/6

Deduction

Period

5 Years

2 Years

6 Years

Use this worksheet to calculate your future years'

deductions for current year Internal Revenue Code

168(k) or 179 depreciation add-backs. Calculate these

deductions separately for each business.

Column B: Enter the portion of Ohio Schedule of Ad-

justments, line 7 attributable to each business.

Column C: Enter the fraction used (5/6, 2/3, or 6/6) to

calculate your depreciation expense add-back.

Column D: Enter the deduction period based on the

following chart:

Column E: Divide Column B by Column D. This is your

"annual depreciation deduction amount" for the de-

duction period.

Future Tax Year 168(k) and 179 Depreciation Expense Deduction Worksheet

(A)

Business Name

(B)

Add-back Amount

(C)

Add-back

Fraction

(D)

Deduction

Period

(E)

Annual Depreciation

Deduction Amount

2023 Ohio Schedule of Adjustments Worksheets

2023 Ohio Schedule of Adjustments Worksheets / Military Income Charts

Use this worksheet to calculate your 529 and Ohio

STABLE account deduction carryforwards. If you

have contributions to both types of accounts, track

them separately.

Column B: Enter the total contributions you made on

behalf of each beneciary into a 529 or Ohio STABLE

account. Do not include amounts contributed by an-

other person or contributions made to a non-Ohio

529 plan prior to January 1, 2023.

Column C: Enter the total amount deducted for each

beneciary on all prior years' returns.

Column D: Enter the amounts from either Ohio Sched-

ule of Adjustments, line 19 (STABLE) or line 34 (529).

Column E: Column B minus Column C and Column D.

This amount is deductible for future tax years.

Taxability of a Military Servicemember's Income in Ohio

Taxability of a Servicemember's Civilian Spouse's Income in Ohio

If the spouse is a:

And the spouse and

servicemember:

And the income is

earned:

Then the income is:

Resident of Ohio

Nonresident of Ohio

N/A (Skip to #3)

The same state of legal residence Dierent states of legal residence

In Ohio

Taxed in

Ohio

Outside of Ohio

Eligible for the

Resident Credit

In Ohio

Outside of Ohio In Ohio Outside of Ohio

Deductible on

Sch. of Adj.,

line 30

Eligible for the

Nonresident

Credit

Taxed in Ohio

Eligible for the

Nonresident Credit

If the servicemember

is a:

And the income is

earned:

And the source of

the income is:

Then the income is:

Resident of Ohio

Nonresident of Ohio

Taxed in

Ohio

Deductible on

Sch. of Adj.,

line 30

Taxed in

Ohio

Deductible on

Sch. of Adj.,

line 30

Eligible for the

Nonresident

Credit

In Ohio Outside of Ohio

Military

Service

Non-

Military

Taxed in

Ohio

Deductible on

Sch. of Adj.,

line 29

Eligible for

the Resident

Credit

Military

Service

Non-

Military

Service

Non-

Military

Service

Non-

Military

In Ohio Outside of Ohio

529 and Ohio STABLE Account Deduction Carryforward Worksheet

(A)

Beneciary's Name

(B)

Total Contributions

(C)

Prior Year Deductions

(D)

Current Year Deduction

(E)

Carryforward Available

for Future Years

Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3)

2023 Ohio Schedule of Credits Worksheets

Line 1: "Retirement income" means retirement ben-

ets, annuities, or distributions that are made from or

pursuant to a pension, retirement, or prot-sharing

plan. Additionally, these amounts must have been re-

ceived on account of retirement and must be includ-

ed in your Ohio adjusted gross income.

Do not include any of the following:

● Rollovers from one retirement plan into another that

are not included in your federal adjusted gross income;

● Amounts deducted on lines 15, 16, 31, 39, or 40 of

the Ohio Schedule of Adjustments; OR

● Any Social Security benets.

Line 2: Use the recipient’s age as of the last day of the

tax year (generally, December 31).

Line 8: If your lump sum retirement credit is greater

than your tax liability, complete lines 8a through 8c to

calculate your lump sum retirement credit for future

tax years.

Line 8b: Subtract 1 from the amount you entered on

line 2 of this worksheet. For example, if your multiple

on line 2 was 19.2, you would enter 18.2 (19.2 - 1) on

this line. Do not round.

Line 8c: Report this amount in each subsequent tax

year as your lump sum retirement credit.

(A)

Taxpayer

(B)

Spouse

Include a copy of this worksheet with your return. Do not include any retirement income that has been deducted or

otherwise excluded from federal adjusted gross income or Ohio adjusted gross income.

If ling jointly and only one taxpayer qualies for this credit, use Column A. If each taxpayer qualies for this credit, use

both Columns A and B.

1. Enter the lump sum recipient's total retirement income included in

Ohio adjusted gross income (Ohio IT 1040, line 3) ................................. 1.

2. Using Table 1 below, enter the multiple corresponding to the lump

sum recipient’s age ................................................................................... 2.

3. Divide line 1 by line 2 .............................................................................. 3.

4. Using Table 2 below, enter the retirement income credit based on

the amount on line 3 .................................................................................. 4.

5. Line 2 times line 4. This is your lump sum retirement credit .................... 5.

6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 3 ................6.

7. Ohio Schedule of Credits, line 1 minus Ohio Schedule of Credits, line 2 ...............................................7.

If line 6 is greater than line 7, continue to lines 8a-c. Otherwise, stop here.

8a. Line 6 minus line 7 .................................................................................................................................8a.

8b. Subtract 1 from the amount on line 2......................................................................................................8b.

8c. Divide line 8a by line 8b. This is your lump sum retirement credit for future tax years...........................8c.

Table 2

Retirement income included in

Ohio adjusted gross income

Retirement

income credit

0 – $ 500

$ 501 – $ 1,500

$ 1,501 – $ 3,000

$ 3,001 – $ 5,000

$ 5,001 – $ 8,000

$ 8,001 or more

$ 25

$ 50

$ 80

$ 130

$ 200

37.7

36.8

35.9

34.9

34.0

33.1

32.2

31.3

30.4

29.5

28.6

27.7

26.8

25.9

25.0

24.2

23.3

22.5

21.6

20.8

20.0

19.2

18.4

17.6

16.8

16.0

15.3

14.6

13.9

13.2

12.5

11.9

11.2

10.6

10.0

9.5

100

101

102

103

104

105

106

107

8.9

8.4

7.9

7.4

6.9

6.5

6.1

5.7

5.3

Table 1

Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple

5.0

4.7

4.4

4.1

3.9

3.7

3.4

3.2

3.0

2.8

2.7

2.5

2.3

2.1

1.9

1.8

1.6

1.4

Click here for ll-in versions of the

lump sum worksheets.

Child and Dependent Care Credit Worksheet (Ohio Schedule of Credits, Line 6)

1. Enter your modied adjusted gross income (see line 3 of the worksheet below)..................................... 1.

If line 1 is $40,000 or more, STOP. You do not qualify for this credit.

2. Enter the amount on your federal form 2441, line 9c ............................................................................... 2.

3. Enter 25% of the amount on your federal form 2441, line 11 ....................................................................3.

4. If line 1 of this worksheet is less than $20,000, enter the amount from line 2.

If line 1 is equal to or greater than $20,000 but less than $40,000, enter the amount from line 3.

This is your credit. Enter on the Ohio Schedule of Credits, line 6 ............................................................ 4.

Lump Sum Distribution Credit Worksheet (Ohio Schedule of Credits, Line 5)

(A)

Taxpayer

(B)

Spouse

Include a copy of this worksheet with your return. If ling jointly and only one taxpayer qualies for this credit, use Column

A. If each taxpayer qualies for this credit, use both Columns A and B.

Line 1: Use the recipient’s age as of the last day of the tax year (generally, December 31). Remember, this

credit is not available to individuals younger than 65.

37.7

36.8

35.9

34.9

34.0

33.1

32.2

31.3

30.4

29.5

28.6

27.7

26.8

25.9

25.0

24.2

23.3

22.5

21.6

20.8

20.0

19.2

18.4

17.6

16.8

16.0

15.3

14.6

13.9

13.2

12.5

11.9

11.2

10.6

10.0

9.5

100

101

102

103

104

105

106

107

8.9

8.4

7.9

7.4

6.9

6.5

6.1

5.7

5.3

Table 1

Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple

5.0

4.7

4.4

4.1

3.9

3.7

3.4

3.2

3.0

2.8

2.7

2.5

2.3

2.1

1.9

1.8

1.6

1.4

2023 Ohio Schedule of Credits / Modied Adjusted Gross Income Worksheets

Modied Adjusted Gross Income Less Exemptions

1. Enter your Ohio adjusted gross income (Ohio IT 1040, line 3) ...................................1.

2. Enter your business income deduction (Ohio Schedule of Adjustments, line 12) .......2.

3. Modied adjusted gross income (line 1 plus line 2) ................................................3.

4. Enter your exemption amount (Ohio IT 1040, line 4) ..................................................4.

5. Modied adjusted gross income less exemptions (line 3 minus line 4) ................5.

1. Using Table 1 below, enter the multiple corresponding to the lump sum

recipient’s age .........................................................................................1.

2. Line 1 times $50. This is your lump sum distribution credit ...................... 2.

3. Add the amounts on line 2, Columns A and B. Enter on the Ohio Schedule of Credits, line 5 ....................... 3.

Click here for ll-in versions of

the lump sum worksheets.

(A)

Taxpayer

(B)

Spouse

2023 Ohio Schedule of Credits Worksheets

Use this worksheet to calculate your Ohio credit

carryforward amount(s). Do not le this worksheet

with your return. Instead, keep it for completing

future Ohio income tax returns.

Column B: Enter the number of years you are permit-

ted to carry forward the credit. The carryforward peri-

od is listed in the line instruction for each credit. If the

credit does not have a limitation, enter "indenite."

Column C: Enter the total credit, prior to any limita-

tions, you have available for the tax year.

Column D: Enter the amount of the credit allowed

under Ohio law that you claimed on your tax return.

See the line instruction for each credit to determine

the amount you can claim.

Column E: Column C minus Column D. This is your

remaining credit amount. This amount can be used

in future tax years, provided the carryforward period

has not ended.

Displaced Worker Training Credit Worksheet (Ohio Schedule of Credits, Line 7)

Include a copy of this worksheet with your return. Do not include any amounts that were refunded, reimbursed, or paid on

your behalf by another person. Include amounts you paid with your personal funds or loan amounts (such as a student

loan).

If ling jointly and only one taxpayer qualies for this credit, use Column A. If each taxpayer qualies for this credit, use

both Columns A and B.

1. Enter the amount you paid for job training during the 12-month period

after you became a displaced worker ......................................................... 1.

2. Line 1 times 50% (0.50).............................................................................. 2.

3. Enter the lesser of line 2 or $500................................................................ 3.

4. Enter the displaced worker training credit, if any, claimed on last year’s

Ohio Schedule of Credits............................................................................ 4.

5. Line 3 minus line 4. If less than zero, enter zero ........................................ 5.

6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 7 .................. 6.

Ohio Nonrefundable Credit Carryforward Worksheet

(A)

Type of

Credit

(B)

Carryforward

Period

(C)

Total Amount

Available

(D)

Amount Claimed

on This Return

(E)

Amount Available for

Future Years

County Sales and Use Tax Rates

2023 Ohio Use Tax Worksheet / Tax Brackets

County Rate County Rate County Rate County Rate

Sales and use tax rates can change during the year. This table reects the rates in eect on October 1, 2023. To see the rate

in eect at the time of your purchase(s), see tax.ohio.gov.

Adams

Allen

Ashland

Ashtabula

Athens

Auglaize

Belmont

Brown

Butler

Carroll

Champaign

Clark

Clermont

Clinton

Columbiana

Coshocton

Crawford

Cuyahoga

Darke

Deance

Delaware

Delaware (COTA)

Erie

Faireld

.0725

.0685

.0700

.0675

.0725

.0650

.0675

.0725

.0675

.0725

.0775

.0725

.0800

.0725

.0675

.0700

.0750

.0675

.0725

.0750

.0725

.0675

.0725

.0780

.0675

.0725

.0700

.0725

.0775

Faireld (COTA)

Fayette

Franklin

Fulton

Gallia

Geauga

Greene

Guernsey

Hamilton

Hancock

Hardin

Harrison

Henry

Highland

Hocking

Holmes

Huron

Jackson

Jeerson

Knox

Lake

Lawrence

Licking

Licking (COTA)

Logan

Lorain

Lucas

Madison

Mahoning

Marion

Medina

Meigs

Mercer

Miami

Monroe

Montgomery

Morgan

Morrow

Muskingum

Noble

Ottawa

Paulding

Perry

Pickaway

Pike

Portage

Preble

Putnam

.0725

.0650

.0775

.0700

.0750

.0725

.0675

.0725

.0700

.0725

.0750

.0725

.0700

.0725

.0700

.0725

.0700

Richland

Ross

Sandusky

Scioto

Seneca

Shelby

Stark

Summit

Trumbull

Tuscarawas

Union

Union (COTA)

Van Wert

Vinton

Warren

Washington

Wayne

Williams

Wood

Wood (TARTA)

Wyandot

.0700

.0725

.0650

.0675

.0700

.0750

.0725

.0675

.0725

.0650

.0725

.0675

.0725

Use Tax Worksheet for Ohio IT 1040, Line 12

2023 Ohio Income Tax Brackets for Ohio IT 1040

Taxpayers with Ohio taxable nonbusiness income of $115,300 or more must use these brackets.

Taxable Nonbusiness Income

(Ohio IT 1040, line 7)

Nonbusiness Income Tax

(enter on Ohio IT 1040, line 8a)

0 – $ 26,050

$ 26,050 – $100,000

$100,000 – $ 115,300

$115,300 –

0.000% of Ohio taxable nonbusiness income

$ 360.69 plus 2.750% of the amount in excess of $ 26,050

$ 2,394.32 plus 3.688% of the amount in excess of $100,000

$ 2,958.58 plus 3.750% of the amount in excess of $115,300

Important: If you owe use tax to more than one county, you can use the Ohio Use Tax Voluntary Payment

Form, available at tax.ohio.gov/forms.

More than Up to

1. Enter the total of all purchases you made during the tax year on which you owe Ohio use tax................1.

2. Using the table below, enter your county’s use tax rate............................................................................2.

3. Line 1 times line 2. Round to the nearest dollar. Enter on the Ohio IT 1040, line 12 .................................3.

2023 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

26000 26050 0

26050 26100 361

26100 26150 363

26150 26200 364

26200 26250 366

26250 26300 367

26300 26350 368

26350 26400 370

26400 26450 371

26450 26500 372

26500 26550 374

26550 26600 375

26600 26650 377

26650 26700 378

26700 26750 379

26750 26800 381

26800 26850 382

26850 26900 383

26900 26950 385

26950 27000 386

27000 27050 388

27050 27100 389

27100 27150 390

27150 27200 392

27200 27250 393

27250 27300 394

27300 27350 396

27350 27400 397

27400 27450 399

27450 27500 400

27500 27550 401

27550 27600 403

27600 27650 404

27650 27700 405

27700 27750 407

27750 27800 408

27800 27850 410

27850 27900 411

27900 27950 412

27950 28000 414

28000 28050 415

28050 28100 416

28100 28150 418

28150 28200 419

28200 28250 421

28250 28300 422

28300 28350 423

28350 28400 425

28400 28450 426

28450 28500 427

28500 28550 429

28550 28600 430

28600 28650 432

28650 28700 433

28700 28750 434

28750 28800 436

28800 28850 437

28850 28900 438

28900 28950 440

28950 29000 441

29000 29050 443

29050 29100 444

29100 29150 445

29150 29200 447

29200 29250 448

29250 29300 449

29300 29350 451

29350 29400 452

29400 29450 454

29450 29500 455

29500 29550 456

29550 29600 458

29600 29650 459

29650 29700 460

29700 29750 462

29750 29800 463

29800 29850 465

29850 29900 466

29900 29950 467

29950 30000 469

30000 30050 470

30050 30100 471

30100 30150 473

30150 30200 474

30200 30250 476

30250 30300 477

30300 30350 478

30350 30400 480

30400 30450 481

30450 30500 482

30500 30550 484

30550 30600 485

30600 30650 487

30650 30700 488

30700 30750 489

30750 30800 491

30800 30850 492

30850 30900 493

30900 30950 495

30950 31000 496

31000 31050 498

31050 31100 499

31100 31150 500

31150 31200 502

31200 31250 503

31250 31300 504

31300 31350 506

31350 31400 507

31400 31450 509

31450 31500 510

31500 31550 511

31550 31600 513

31600 31650 514

31650 31700 515

31700 31750 517

31750 31800 518

31800 31850 520

31850 31900 521

31900 31950 522

31950 32000 524

32000 32050 525

32050 32100 526

32100 32150 528

32150 32200 529

32200 32250 531

32250 32300 532

32300 32350 533

32350 32400 535

32400 32450 536

32450 32500 537

32500 32550 539

32550 32600 540

32600 32650 542

32650 32700 543

32700 32750 544

32750 32800 546

32800 32850 547

32850 32900 548

32900 32950 550

32950 33000 551

33000 33050 553

33050 33100 554

33100 33150 555

33150 33200 557

33200 33250 558

33250 33300 559

33300 33350 561

33350 33400 562

33400 33450 564

33450 33500 565

33500 33550 566

33550 33600 568

33600 33650 569

33650 33700 570

33700 33750 572

33750 33800 573

33800 33850 575

33850 33900 576

33900 33950 577

33950 34000 579

34000 34050 580

34050 34100 581

34100 34150 583

34150 34200 584

34200 34250 586

34250 34300 587

34300 34350 588

34350 34400 590

34400 34450 591

34450 34500 592

34500 34550 594

34550 34600 595

34600 34650 597

34650 34700 598

34700 34750 599

34750 34800 601

34800 34850 602

34850 34900 603

34900 34950 605

34950 35000 606

35000 35050 608

35050 35100 609

35100 35150 610

35150 35200 612

35200 35250 613

35250 35300 614

35300 35350 616

35350 35400 617

35400 35450 619

35450 35500 620

35500 35550 621

35550 35600 623

35600 35650 624

35650 35700 625

35700 35750 627

35750 35800 628

35800 35850 630

35850 35900 631

35900 35950 632

35950 36000 634

36000 36050 635

36050 36100 636

36100 36150 638

36150 36200 639

36200 36250 641

36250 36300 642

36300 36350 643

36350 36400 645

36400 36450 646

36450 36500 647

36500 36550 649

36550 36600 650

36600 36650 652

36650 36700 653

36700 36750 654

36750 36800 656

36800 36850 657

36850 36900 658

36900 36950 660

36950 37000 661

37000 37050 663

37050 37100 664

37100 37150 665

37150 37200 667

37200 37250 668

37250 37300 669

37300 37350 671

37350 37400 672

37400 37450 674

37450 37500 675

37500 37550 676

37550 37600 678

37600 37650 679

37650 37700 680

37700 37750 682

37750 37800 683

37800 37850 685

37850 37900 686

37900 37950 687

37950 38000 689

38000 38050 690

38050 38100 691

38100 38150 693

38150 38200 694

38200 38250 696

38250 38300 697

38300 38350 698

38350 38400 700

38400 38450 701

38450 38500 702

38500 38550 704

38550 38600 705

38600 38650 707

38650 38700 708

38700 38750 709

38750 38800 711

38800 38850 712

38850 38900 713

38900 38950 715

38950 39000 716

39000 39050 718

39050 39100 719

39100 39150 720

39150 39200 722

39200 39250 723

39250 39300 724

39300 39350 726

39350 39400 727

39400 39450 729

39450 39500 730

39500 39550 731

39550 39600 733

39600 39650 734

39650 39700 735

39700 39750 737

39750 39800 738

39800 39850 740

39850 39900 741

39900 39950 742

39950 40000 744

40000 40050 745

40050 40100 746

40100 40150 748

40150 40200 749

40200 40250 751

40250 40300 752

40300 40350 753

40350 40400 755

40400 40450 756

40450 40500 757

40500 40550 759

40550 40600 760

40600 40650 762

40650 40700 763

40700 40750 764

40750 40800 766

40800 40850 767

40850 40900 768

40900 40950 770

40950 41000 771

$26,000 $29,000 $32,000 $35,000 $38,000

$27,000 $30,000 $33,000 $36,000 $39,000

$28,000 $31,000 $34,000 $37,000 $40,000

2023 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

53000 53050 1103

53050 53100 1104

53100 53150 1105

53150 53200 1107

53200 53250 1108

53250 53300 1109

53300 53350 1111

53350 53400 1112

53400 53450 1114

53450 53500 1115

53500 53550 1116

53550 53600 1118

53600 53650 1119

53650 53700 1120

53700 53750 1122

53750 53800 1123

53800 53850 1124

53850 53900 1126

53900 53950 1127

53950 54000 1129

54000 54050 1130

54050 54100 1131

54100 54150 1133

54150 54200 1134

54200 54250 1135

54250 54300 1137

54300 54350 1138

54350 54400 1140

54400 54450 1141

54450 54500 1142

54500 54550 1144

54550 54600 1145

54600 54650 1146

54650 54700 1148

54700 54750 1149

54750 54800 1151

54800 54850 1152

54850 54900 1153

54900 54950 1155

54950 55000 1156

55000 55050 1157

55050 55100 1159

55100 55150 1160

55150 55200 1162

55200 55250 1163

55250 55300 1164

55300 55350 1166

55350 55400 1167

55400 55450 1168

55450 55500 1170

55500 55550 1171

55550 55600 1173

55600 55650 1174

55650 55700 1175

55700 55750 1177

55750 55800 1178

55800 55850 1179

55850 55900 1181

55900 55950 1182

55950 56000 1184

50000 50050 1020

50050 50100 1021

50100 50150 1023

50150 50200 1024

50200 50250 1026

50250 50300 1027

50300 50350 1028

50350 50400 1030

50400 50450 1031

50450 50500 1032

50500 50550 1034

50550 50600 1035

50600 50650 1037

50650 50700 1038

50700 50750 1039

50750 50800 1041

50800 50850 1042

50850 50900 1043

50900 50950 1045

50950 51000 1046

51000 51050 1048

51050 51100 1049

51100 51150 1050

51150 51200 1052

51200 51250 1053

51250 51300 1054

51300 51350 1056

51350 51400 1057

51400 51450 1059

51450 51500 1060

51500 51550 1061

51550 51600 1063

51600 51650 1064

51650 51700 1065

51700 51750 1067

51750 51800 1068

51800 51850 1070

51850 51900 1071

51900 51950 1072

51950 52000 1074

52000 52050 1075

52050 52100 1076

52100 52150 1078

52150 52200 1079

52200 52250 1081

52250 52300 1082

52300 52350 1083

52350 52400 1085

52400 52450 1086

52450 52500 1087

52500 52550 1089

52550 52600 1090

52600 52650 1092

52650 52700 1093

52700 52750 1094

52750 52800 1096

52800 52850 1097

52850 52900 1098

52900 52950 1100

52950 53000 1101

47000 47050 938

47050 47100 939

47100 47150 940

47150 47200 942

47200 47250 943

47250 47300 944

47300 47350 946

47350 47400 947

47400 47450 949

47450 47500 950

47500 47550 951

47550 47600 953

47600 47650 954

47650 47700 955

47700 47750 957

47750 47800 958

47800 47850 960

47850 47900 961

47900 47950 962

47950 48000 964

48000 48050 965

48050 48100 966

48100 48150 968

48150 48200 969

48200 48250 971

48250 48300 972

48300 48350 973

48350 48400 975

48400 48450 976

48450 48500 977

48500 48550 979

48550 48600 980

48600 48650 982

48650 48700 983

48700 48750 984

48750 48800 986

48800 48850 987

48850 48900 988

48900 48950 990

48950 49000 991

49000 49050 993

49050 49100 994

49100 49150 995

49150 49200 997

49200 49250 998

49250 49300 999

49300 49350 1001

49350 49400 1002

49400 49450 1004

49450 49500 1005

49500 49550 1006

49550 49600 1008

49600 49650 1009

49650 49700 1010

49700 49750 1012

49750 49800 1013

49800 49850 1015

49850 49900 1016

49900 49950 1017

49950 50000 1019

44000 44050 855

44050 44100 856

44100 44150 858

44150 44200 859

44200 44250 861

44250 44300 862

44300 44350 863

44350 44400 865

44400 44450 866

44450 44500 867

44500 44550 869

44550 44600 870

44600 44650 872

44650 44700 873

44700 44750 874

44750 44800 876

44800 44850 877

44850 44900 878

44900 44950 880

44950 45000 881

45000 45050 883

45050 45100 884

45100 45150 885

45150 45200 887

45200 45250 888

45250 45300 889

45300 45350 891

45350 45400 892

45400 45450 894

45450 45500 895

45500 45550 896

45550 45600 898

45600 45650 899

45650 45700 900

45700 45750 902

45750 45800 903

45800 45850 905

45850 45900 906

45900 45950 907

45950 46000 909

46000 46050 910

46050 46100 911

46100 46150 913

46150 46200 914

46200 46250 916

46250 46300 917

46300 46350 918

46350 46400 920

46400 46450 921

46450 46500 922

46500 46550 924

46550 46600 925

46600 46650 927

46650 46700 928

46700 46750 929

46750 46800 931

46800 46850 932

46850 46900 933

46900 46950 935

46950 47000 936

41000 41050 773

41050 41100 774

41100 41150 775

41150 41200 777

41200 41250 778

41250 41300 779

41300 41350 781

41350 41400 782

41400 41450 784

41450 41500 785

41500 41550 786

41550 41600 788

41600 41650 789

41650 41700 790

41700 41750 792

41750 41800 793

41800 41850 795

41850 41900 796

41900 41950 797

41950 42000 799

42000 42050 800

42050 42100 801

42100 42150 803

42150 42200 804

42200 42250 806

42250 42300 807

42300 42350 808

42350 42400 810

42400 42450 811

42450 42500 812

42500 42550 814

42550 42600 815

42600 42650 817

42650 42700 818

42700 42750 819

42750 42800 821

42800 42850 822

42850 42900 823

42900 42950 825

42950 43000 826

43000 43050 828

43050 43100 829

43100 43150 830

43150 43200 832

43200 43250 833

43250 43300 834

43300 43350 836

43350 43400 837

43400 43450 839

43450 43500 840

43500 43550 841

43550 43600 843

43600 43650 844

43650 43700 845

43700 43750 847

43750 43800 848

43800 43850 850

43850 43900 851

43900 43950 852

43950 44000 854

$41,000 $44,000 $47,000 $50,000 $53,000

$42,000 $45,000 $48,000

$51,000 $54,000

$43,000 $46,000 $49,000 $52,000 $55,000

2023 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

56000 56050 1185

56050 56100 1186

56100 56150 1188

56150 56200 1189

56200 56250 1190

56250 56300 1192

56300 56350 1193

56350 56400 1195

56400 56450 1196

56450 56500 1197

56500 56550 1199

56550 56600 1200

56600 56650 1201

56650 56700 1203

56700 56750 1204

56750 56800 1206

56800 56850 1207

56850 56900 1208

56900 56950 1210

56950 57000 1211

57000 57050 1212

57050 57100 1214

57100 57150 1215

57150 57200 1217

57200 57250 1218

57250 57300 1219

57300 57350 1221

57350 57400 1222

57400 57450 1223

57450 57500 1225

57500 57550 1226

57550 57600 1228

57600 57650 1229

57650 57700 1230

57700 57750 1232

57750 57800 1233

57800 57850 1234

57850 57900 1236

57900 57950 1237

57950 58000 1239

58000 58050 1240

58050 58100 1241

58100 58150 1243

58150 58200 1244

58200 58250 1245

58250 58300 1247

58300 58350 1248

58350 58400 1250

58400 58450 1251

58450 58500 1252

58500 58550 1254

58550 58600 1255

58600 58650 1256

58650 58700 1258

58700 58750 1259

58750 58800 1261

58800 58850 1262

58850 58900 1263

58900 58950 1265

58950 59000 1266

59000 59050 1267

59050 59100 1269

59100 59150 1270

59150 59200 1272

59200 59250 1273

59250 59300 1274

59300 59350 1276

59350 59400 1277

59400 59450 1278

59450 59500 1280

59500 59550 1281

59550 59600 1283

59600 59650 1284

59650 59700 1285

59700 59750 1287

59750 59800 1288

59800 59850 1289

59850 59900 1291

59900 59950 1292

59950 60000 1294

60000 60050 1295

60050 60100 1296

60100 60150 1298

60150 60200 1299

60200 60250 1300

60250 60300 1302

60300 60350 1303

60350 60400 1305

60400 60450 1306

60450 60500 1307

60500 60550 1309

60550 60600 1310

60600 60650 1311

60650 60700 1313

60700 60750 1314

60750 60800 1316

60800 60850 1317

60850 60900 1318

60900 60950 1320

60950 61000 1321

61000 61050 1322

61050 61100 1324

61100 61150 1325

61150 61200 1327

61200 61250 1328

61250 61300 1329

61300 61350 1331

61350 61400 1332

61400 61450 1333

61450 61500 1335

61500 61550 1336

61550 61600 1338

61600 61650 1339

61650 61700 1340

61700 61750 1342

61750 61800 1343

61800 61850 1344

61850 61900 1346

61900 61950 1347

61950 62000 1349

62000 62050 1350

62050 62100 1351

62100 62150 1353

62150 62200 1354

62200 62250 1355

62250 62300 1357

62300 62350 1358

62350 62400 1360

62400 62450 1361

62450 62500 1362

62500 62550 1364

62550 62600 1365

62600 62650 1366

62650 62700 1368

62700 62750 1369

62750 62800 1371

62800 62850 1372

62850 62900 1373

62900 62950 1375

62950 63000 1376

63000 63050 1377

63050 63100 1379

63100 63150 1380

63150 63200 1382

63200 63250 1383

63250 63300 1384

63300 63350 1386

63350 63400 1387

63400 63450 1388

63450 63500 1390

63500 63550 1391

63550 63600 1393

63600 63650 1394

63650 63700 1395

63700 63750 1397

63750 63800 1398

63800 63850 1399

63850 63900 1401

63900 63950 1402

63950 64000 1404

64000 64050 1405

64050 64100 1406

64100 64150 1408

64150 64200 1409

64200 64250 1410

64250 64300 1412

64300 64350 1413

64350 64400 1415

64400 64450 1416

64450 64500 1417

64500 64550 1419

64550 64600 1420

64600 64650 1421

64650 64700 1423

64700 64750 1424

64750 64800 1426

64800 64850 1427

64850 64900 1428

64900 64950 1430

64950 65000 1431

65000 65050 1432

65050 65100 1434

65100 65150 1435

65150 65200 1437

65200 65250 1438

65250 65300 1439

65300 65350 1441

65350 65400 1442

65400 65450 1443

65450 65500 1445

65500 65550 1446

65550 65600 1448

65600 65650 1449

65650 65700 1450

65700 65750 1452

65750 65800 1453

65800 65850 1454

65850 65900 1456

65900 65950 1457

65950 66000 1459

66000 66050 1460

66050 66100 1461

66100 66150 1463

66150 66200 1464

66200 66250 1465

66250 66300 1467

66300 66350 1468

66350 66400 1470

66400 66450 1471

66450 66500 1472

66500 66550 1474

66550 66600 1475

66600 66650 1476

66650 66700 1478

66700 66750 1479

66750 66800 1481

66800 66850 1482

66850 66900 1483

66900 66950 1485

66950 67000 1486

67000 67050 1487

67050 67100 1489

67100 67150 1490

67150 67200 1492

67200 67250 1493

67250 67300 1494

67300 67350 1496

67350 67400 1497

67400 67450 1498

67450 67500 1500

67500 67550 1501

67550 67600 1503

67600 67650 1504

67650 67700 1505

67700 67750 1507

67750 67800 1508

67800 67850 1509

67850 67900 1511

67900 67950 1512

67950 68000 1514

68000 68050 1515

68050 68100 1516

68100 68150 1518

68150 68200 1519

68200 68250 1520

68250 68300 1522

68300 68350 1523

68350 68400 1525

68400 68450 1526

68450 68500 1527

68500 68550 1529

68550 68600 1530

68600 68650 1531

68650 68700 1533

68700 68750 1534

68750 68800 1536

68800 68850 1537

68850 68900 1538

68900 68950 1540

68950 69000 1541

69000 69050 1542

69050 69100 1544

69100 69150 1545

69150 69200 1547

69200 69250 1548

69250 69300 1549

69300 69350 1551

69350 69400 1552

69400 69450 1553

69450 69500 1555

69500 69550 1556

69550 69600 1558

69600 69650 1559

69650 69700 1560

69700 69750 1562

69750 69800 1563

69800 69850 1564

69850 69900 1566

69900 69950 1567

69950 70000 1569

70000 70050 1570

70050 70100 1571

70100 70150 1573

70150 70200 1574

70200 70250 1575

70250 70300 1577

70300 70350 1578

70350 70400 1580

70400 70450 1581

70450 70500 1582

70500 70550 1584

70550 70600 1585

70600 70650 1586

70650 70700 1588

70700 70750 1589

70750 70800 1591

70800 70850 1592

70850 70900 1593

70900 70950 1595

70950 71000 1596

$56,000 $59,000 $62,000 $65,000 $68,000

$57,000 $60,000 $63,000 $66,000 $69,000

$58,000 $61,000 $64,000 $67,000 $70,000

80000 80050 1845

80050 80100 1846

80100 80150 1848

80150 80200 1849

80200 80250 1850

80250 80300 1852

80300 80350 1853

80350 80400 1855

80400 80450 1856

80450 80500 1857

80500 80550 1859

80550 80600 1860

80600 80650 1861

80650 80700 1863

80700 80750 1864

80750 80800 1866

80800 80850 1867

80850 80900 1868

80900 80950 1870

80950 81000 1871

81000 81050 1872

81050 81100 1874

81100 81150 1875

81150 81200 1877

81200 81250 1878

81250 81300 1879

81300 81350 1881

81350 81400 1882

81400 81450 1883

81450 81500 1885

81500 81550 1886

81550 81600 1888

81600 81650 1889

81650 81700 1890

81700 81750 1892

81750 81800 1893

81800 81850 1894

81850 81900 1896

81900 81950 1897

81950 82000 1899

82000 82050 1900

82050 82100 1901

82100 82150 1903

82150 82200 1904

82200 82250 1905

82250 82300 1907

82300 82350 1908

82350 82400 1910

82400 82450 1911

82450 82500 1912

82500 82550 1914

82550 82600 1915

82600 82650 1916

82650 82700 1918

82700 82750 1919

82750 82800 1921

82800 82850 1922

82850 82900 1923

82900 82950 1925

82950 83000 1926

77000 77050 1762

77050 77100 1764

77100 77150 1765

77150 77200 1767

77200 77250 1768

77250 77300 1769

77300 77350 1771

77350 77400 1772

77400 77450 1773

77450 77500 1775

77500 77550 1776

77550 77600 1778

77600 77650 1779

77650 77700 1780

77700 77750 1782

77750 77800 1783

77800 77850 1784

77850 77900 1786

77900 77950 1787

77950 78000 1789

78000 78050 1790

78050 78100 1791

78100 78150 1793

78150 78200 1794

78200 78250 1795

78250 78300 1797

78300 78350 1798

78350 78400 1800

78400 78450 1801

78450 78500 1802

78500 78550 1804

78550 78600 1805

78600 78650 1806

78650 78700 1808

78700 78750 1809

78750 78800 1811

78800 78850 1812

78850 78900 1813

78900 78950 1815

78950 79000 1816

79000 79050 1817

79050 79100 1819

79100 79150 1820

79150 79200 1822

79200 79250 1823

79250 79300 1824

79300 79350 1826

79350 79400 1827

79400 79450 1828

79450 79500 1830

79500 79550 1831

79550 79600 1833

79600 79650 1834

79650 79700 1835

79700 79750 1837

79750 79800 1838

79800 79850 1839

79850 79900 1841

79900 79950 1842

79950 80000 1844

74000 74050 1680

74050 74100 1681

74100 74150 1683

74150 74200 1684

74200 74250 1685

74250 74300 1687

74300 74350 1688

74350 74400 1690

74400 74450 1691

74450 74500 1692

74500 74550 1694

74550 74600 1695

74600 74650 1696

74650 74700 1698

74700 74750 1699

74750 74800 1701

74800 74850 1702

74850 74900 1703

74900 74950 1705

74950 75000 1706

75000 75050 1707

75050 75100 1709

75100 75150 1710

75150 75200 1712

75200 75250 1713

75250 75300 1714

75300 75350 1716

75350 75400 1717

75400 75450 1718

75450 75500 1720

75500 75550 1721

75550 75600 1723

75600 75650 1724

75650 75700 1725

75700 75750 1727

75750 75800 1728

75800 75850 1729

75850 75900 1731

75900 75950 1732

75950 76000 1734

76000 76050 1735

76050 76100 1736

76100 76150 1738

76150 76200 1739

76200 76250 1740

76250 76300 1742

76300 76350 1743

76350 76400 1745

76400 76450 1746

76450 76500 1747

76500 76550 1749

76550 76600 1750

76600 76650 1751

76650 76700 1753

76700 76750 1754

76750 76800 1756

76800 76850 1757

76850 76900 1758

76900 76950 1760

76950 77000 1761

71000 71050 1597

71050 71100 1599

71100 71150 1600

71150 71200 1602

71200 71250 1603

71250 71300 1604

71300 71350 1606

71350 71400 1607

71400 71450 1608

71450 71500 1610

71500 71550 1611

71550 71600 1613

71600 71650 1614

71650 71700 1615

71700 71750 1617

71750 71800 1618

71800 71850 1619

71850 71900 1621

71900 71950 1622

71950 72000 1624

72000 72050 1625

72050 72100 1626

72100 72150 1628

72150 72200 1629

72200 72250 1630

72250 72300 1632

72300 72350 1633

72350 72400 1635

72400 72450 1636

72450 72500 1637

72500 72550 1639

72550 72600 1640

72600 72650 1641

72650 72700 1643

72700 72750 1644

72750 72800 1646

72800 72850 1647

72850 72900 1648

72900 72950 1650

72950 73000 1651

73000 73050 1652

73050 73100 1654

73100 73150 1655

73150 73200 1657

73200 73250 1658

73250 73300 1659

73300 73350 1661

73350 73400 1662

73400 73450 1663

73450 73500 1665

73500 73550 1666

73550 73600 1668

73600 73650 1669

73650 73700 1670

73700 73750 1672

73750 73800 1673

73800 73850 1674

73850 73900 1676

73900 73950 1677

73950 74000 1679

2023 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

83000 83050 1927

83050 83100 1929

83100 83150 1930

83150 83200 1932

83200 83250 1933

83250 83300 1934

83300 83350 1936

83350 83400 1937

83400 83450 1938

83450 83500 1940

83500 83550 1941

83550 83600 1943

83600 83650 1944

83650 83700 1945

83700 83750 1947

83750 83800 1948

83800 83850 1949

83850 83900 1951

83900 83950 1952

83950 84000 1954

84000 84050 1955

84050 84100 1956

84100 84150 1958

84150 84200 1959

84200 84250 1960

84250 84300 1962

84300 84350 1963

84350 84400 1965

84400 84450 1966

84450 84500 1967

84500 84550 1969

84550 84600 1970

84600 84650 1971

84650 84700 1973

84700 84750 1974

84750 84800 1976

84800 84850 1977

84850 84900 1978

84900 84950 1980

84950 85000 1981

85000 85050 1982

85050 85100 1984

85100 85150 1985

85150 85200 1987

85200 85250 1988

85250 85300 1989

85300 85350 1991

85350 85400 1992

85400 85450 1993

85450 85500 1995

85500 85550 1996

85550 85600 1998

85600 85650 1999

85650 85700 2000

85700 85750 2002

85750 85800 2003

85800 85850 2004

85850 85900 2006

85900 85950 2007

85950 86000 2009

$71,000 $74,000 $77,000 $80,000 $83,000

$72,000 $75,000 $78,000 $81000 $84,000

$73,000 $76,000 $79,000 $82,000 $85,000

89000 89050 2092

89050 89100 2094

89100 89150 2095

89150 89200 2097

89200 89250 2098

89250 89300 2099

89300 89350 2101

89350 89400 2102

89400 89450 2103

89450 89500 2105

89500 89550 2106

89550 89600 2108

89600 89650 2109

89650 89700 2110

89700 89750 2112

89750 89800 2113

89800 89850 2114

89850 89900 2116

89900 89950 2117

89950 90000 2119

90000 90050 2120

90050 90100 2121

90100 90150 2123

90150 90200 2124

90200 90250 2125

90250 90300 2127

90300 90350 2128

90350 90400 2130

90400 90450 2131

90450 90500 2132

90500 90550 2134

90550 90600 2135

90600 90650 2136

90650 90700 2138

90700 90750 2139

90750 90800 2141

90800 90850 2142

90850 90900 2143

90900 90950 2145

90950 91000 2146

91000 91050 2147

91050 91100 2149

91100 91150 2150

91150 91200 2152

91200 91250 2153

91250 91300 2154

91300 91350 2156

91350 91400 2157

91400 91450 2158

91450 91500 2160

91500 91550 2161

91550 91600 2163

91600 91650 2164

91650 91700 2165

91700 91750 2167

91750 91800 2168

91800 91850 2169

91850 91900 2171

91900 91950 2172

91950 92000 2174

2023 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

86000 86050 2010

86050 86100 2011

86100 86150 2013

86150 86200 2014

86200 86250 2015

86250 86300 2017

86300 86350 2018

86350 86400 2020

86400 86450 2021

86450 86500 2022

86500 86550 2024

86550 86600 2025

86600 86650 2026

86650 86700 2028

86700 86750 2029

86750 86800 2031

86800 86850 2032

86850 86900 2033

86900 86950 2035

86950 87000 2036

87000 87050 2037

87050 87100 2039

87100 87150 2040

87150 87200 2042

87200 87250 2043

87250 87300 2044

87300 87350 2046

87350 87400 2047

87400 87450 2048

87450 87500 2050

87500 87550 2051

87550 87600 2053

87600 87650 2054

87650 87700 2055

87700 87750 2057

87750 87800 2058

87800 87850 2059

87850 87900 2061

87900 87950 2062

87950 88000 2064

88000 88050 2065

88050 88100 2066

88100 88150 2068

88150 88200 2069

88200 88250 2070

88250 88300 2072

88300 88350 2073

88350 88400 2075

88400 88450 2076

88450 88500 2077

88500 88550 2079

88550 88600 2080

88600 88650 2081

88650 88700 2083

88700 88750 2084

88750 88800 2086

88800 88850 2087

88850 88900 2088

88900 88950 2090

88950 89000 2091

92000 92050 2175

92050 92100 2176

92100 92150 2178

92150 92200 2179

92200 92250 2180

92250 92300 2182

92300 92350 2183

92350 92400 2185

92400 92450 2186

92450 92500 2187

92500 92550 2189

92550 92600 2190

92600 92650 2191

92650 92700 2193

92700 92750 2194

92750 92800 2196

92800 92850 2197

92850 92900 2198

92900 92950 2200

92950 93000 2201

93000 93050 2202

93050 93100 2204

93100 93150 2205

93150 93200 2207

93200 93250 2208

93250 93300 2209

93300 93350 2211

93350 93400 2212

93400 93450 2213

93450 93500 2215

93500 93550 2216

93550 93600 2218

93600 93650 2219

93650 93700 2220

93700 93750 2222

93750 93800 2223

93800 93850 2224

93850 93900 2226

93900 93950 2227

93950 94000 2229

94000 94050 2230

94050 94100 2231

94100 94150 2233

94150 94200 2234

94200 94250 2235

94250 94300 2237

94300 94350 2238

94350 94400 2240

94400 94450 2241

94450 94500 2242

94500 94550 2244

94550 94600 2245

94600 94650 2246

94650 94700 2248

94700 94750 2249

94750 94800 2251

94800 94850 2252

94850 94900 2253

94900 94950 2255

94950 95000 2256

95000 95050 2257

95050 95100 2259

95100 95150 2260

95150 95200 2262

95200 95250 2263

95250 95300 2264

95300 95350 2266

95350 95400 2267

95400 95450 2268

95450 95500 2270

95500 95550 2271

95550 95600 2273

95600 95650 2274

95650 95700 2275

95700 95750 2277

95750 95800 2278

95800 95850 2279

95850 95900 2281

95900 95950 2282

95950 96000 2284

96000 96050 2285

96050 96100 2286

96100 96150 2288

96150 96200 2289

96200 96250 2290

96250 96300 2292

96300 96350 2293

96350 96400 2295

96400 96450 2296

96450 96500 2297

96500 96550 2299

96550 96600 2300

96600 96650 2301

96650 96700 2303

96700 96750 2304

96750 96800 2306

96800 96850 2307

96850 96900 2308

96900 96950 2310

96950 97000 2311

97000 97050 2312

97050 97100 2314

97100 97150 2315

97150 97200 2317

97200 97250 2318

97250 97300 2319

97300 97350 2321

97350 97400 2322

97400 97450 2323

97450 97500 2325

97500 97550 2326

97550 97600 2328

97600 97650 2329

97650 97700 2330

97700 97750 2332

97750 97800 2333

97800 97850 2334

97850 97900 2336

97900 97950 2337

97950 98000 2339

98000 98050 2340

98050 98100 2341

98100 98150 2343

98150 98200 2344

98200 98250 2345

98250 98300 2347

98300 98350 2348

98350 98400 2350

98400 98450 2351

98450 98500 2352

98500 98550 2354

98550 98600 2355

98600 98650 2356

98650 98700 2358

98700 98750 2359

98750 98800 2361

98800 98850 2362

98850 98900 2363

98900 98950 2365

98950 99000 2366

99000 99050 2367

99050 99100 2369

99100 99150 2370

99150 99200 2372

99200 99250 2373

99250 99300 2374

99300 99350 2376

99350 99400 2377

99400 99450 2378

99450 99500 2380

99500 99550 2381

99550 99600 2383

99600 99650 2384

99650 99700 2385

99700 99750 2387

99750 99800 2388

99800 99850 2389

99850 99900 2391

99900 99950 2392

99950 100000 2394

100000 100050 2395

100050 100100 2397

100100 100150 2399

100150 100200 2401

100200 100250 2403

100250 100300 2404

100300 100350 2406

100350 100400 2408

100400 100450 2410

100450 100500 2412

100500 100550 2414

100550 100600 2416

100600 100650 2417

100650 100700 2419

100700 100750 2421

100750 100800 2423

100800 100850 2425

100850 100900 2427

100900 100950 2428

100950 101000 2430

$86,000 $89,000 $92,000 $95,000 $98,000

$87,000 $90,000 $93,000 $96,000 $99,000

$88,000 $91,000 $94,000 $97,000 $100,000

2023 Income Tax Table for Ohio IT 1040

110000 110050 2764

110050 110100 2766

110100 110150 2768

110150 110200 2770

110200 110250 2771

110250 110300 2773

110300 110350 2775

110350 110400 2777

110400 110450 2779

110450 110500 2781

110500 110550 2782

110550 110600 2784

110600 110650 2786

110650 110700 2788

110700 110750 2790

110750 110800 2792

110800 110850 2794

110850 110900 2795

110900 110950 2797

110950 111000 2799

111000 111050 2801

111050 111100 2803

111100 111150 2805

111150 111200 2806

111200 111250 2808

111250 111300 2810

111300 111350 2812

111350 111400 2814

111400 111450 2816

111450 111500 2818

111500 111550 2819

111550 111600 2821

111600 111650 2823

111650 111700 2825

111700 111750 2827

111750 111800 2829

111800 111850 2830

111850 111900 2832

111900 111950 2834

111950 112000 2836

112000 112050 2838

112050 112100 2840

112100 112150 2841

112150 112200 2843

112200 112250 2845

112250 112300 2847

112300 112350 2849

112350 112400 2851

112400 112450 2853

112450 112500 2854

112500 112550 2856

112550 112600 2858

112600 112650 2860

112650 112700 2862

112700 112750 2864

112750 112800 2865

112800 112850 2867

112850 112900 2869

112900 112950 2871

112950 113000 2873

107000 107050 2653

107050 107100 2655

107100 107150 2657

107150 107200 2659

107200 107250 2661

107250 107300 2663

107300 107350 2664

107350 107400 2666

107400 107450 2668

107450 107500 2670

107500 107550 2672

107550 107600 2674

107600 107650 2676

107650 107700 2677

107700 107750 2679

107750 107800 2681

107800 107850 2683

107850 107900 2685

107900 107950 2687

107950 108000 2688

108000 108050 2690

108050 108100 2692

108100 108150 2694

108150 108200 2696

108200 108250 2698

108250 108300 2700

108300 108350 2701

108350 108400 2703

108400 108450 2705

108450 108500 2707

108500 108550 2709

108550 108600 2711

108600 108650 2712

108650 108700 2714

108700 108750 2716

108750 108800 2718

108800 108850 2720

108850 108900 2722

108900 108950 2723

108950 109000 2725

109000 109050 2727

109050 109100 2729

109100 109150 2731

109150 109200 2733

109200 109250 2735

109250 109300 2736

109300 109350 2738

109350 109400 2740

109400 109450 2742

109450 109500 2744

109500 109550 2746

109550 109600 2747

109600 109650 2749

109650 109700 2751

109700 109750 2753

109750 109800 2755

109800 109850 2757

109850 109900 2759

109900 109950 2760

109950 110000 2762

104000 104050 2543

104050 104100 2545

104100 104150 2546

104150 104200 2548

104200 104250 2550

104250 104300 2552

104300 104350 2554

104350 104400 2556

104400 104450 2558

104450 104500 2559

104500 104550 2561

104550 104600 2563

104600 104650 2565

104650 104700 2567

104700 104750 2569

104750 104800 2570

104800 104850 2572

104850 104900 2574

104900 104950 2576

104950 105000 2578

105000 105050 2580

105050 105100 2581

105100 105150 2583

105150 105200 2585

105200 105250 2587

105250 105300 2589

105300 105350 2591

105350 105400 2593

105400 105450 2594

105450 105500 2596

105500 105550 2598

105550 105600 2600

105600 105650 2602

105650 105700 2604

105700 105750 2605

105750 105800 2607

105800 105850 2609

105850 105900 2611

105900 105950 2613

105950 106000 2615

106000 106050 2617

106050 106100 2618

106100 106150 2620

106150 106200 2622

106200 106250 2624

106250 106300 2626

106300 106350 2628

106350 106400 2629

106400 106450 2631

106450 106500 2633

106500 106550 2635

106550 106600 2637

106600 106650 2639

106650 106700 2640

106700 106750 2642

106750 106800 2644

106800 106850 2646

106850 106900 2648

106900 106950 2650

106950 107000 2652

101000 101050 2432

101050 101100 2434

101100 101150 2436

101150 101200 2438

101200 101250 2439

101250 101300 2441

101300 101350 2443

101350 101400 2445

101400 101450 2447

101450 101500 2449

101500 101550 2451

101550 101600 2452

101600 101650 2454

101650 101700 2456

101700 101750 2458

101750 101800 2460

101800 101850 2462

101850 101900 2463

101900 101950 2465

101950 102000 2467

102000 102050 2469

102050 102100 2471

102100 102150 2473

102150 102200 2475

102200 102250 2476

102250 102300 2478

102300 102350 2480

102350 102400 2482

102400 102450 2484

102450 102500 2486

102500 102550 2487

102550 102600 2489

102600 102650 2491

102650 102700 2493

102700 102750 2495

102750 102800 2497

102800 102850 2499

102850 102900 2500

102900 102950 2502

102950 103000 2504

103000 103050 2506

103050 103100 2508

103100 103150 2510

103150 103200 2511

103200 103250 2513

103250 103300 2515

103300 103350 2517

103350 103400 2519

103400 103450 2521

103450 103500 2522

103500 103550 2524

103550 103600 2526

103600 103650 2528

103650 103700 2530

103700 103750 2532

103750 103800 2534

103800 103850 2535

103850 103900 2537

103900 103950 2539

103950 104000 2541

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

113000 113050 2875

113050 113100 2877

113100 113150 2878

113150 113200 2880

113200 113250 2882

113250 113300 2884

113300 113350 2886

113350 113400 2888

113400 113450 2889

113450 113500 2891

113500 113550 2893

113550 113600 2895

113600 113650 2897

113650 113700 2899

113700 113750 2900

113750 113800 2902

113800 113850 2904

113850 113900 2906

113900 113950 2908

113950 114000 2910

114000 114050 2912

114050 114100 2913

114100 114150 2915

114150 114200 2917

114200 114250 2919

114250 114300 2921

114300 114350 2923

114350 114400 2924

114400 114450 2926

114450 114500 2928

114500 114550 2930

114550 114600 2932

114600 114650 2934

114650 114700 2936

114700 114750 2937

114750 114800 2939

114800 114850 2941

114850 114900 2943

114900 114950 2945

114950 115000 2947

115000 115050 2948

115050 115100 2950

115100 115150 2952

115150 115200 2954

115200 115250 2956

115250 115300 2958

SEE THE

BRACKETS

ON PAGE 46

FOR INCOME

GREATER

THAN $115,300.

$101,000 $104,000 $107,000 $110,000 $113,000

$102,000 $105,000 $108,000 $111000 $114,000

$103,000 $106,000 $109,000 $112,000 $115,000

Box b – This is your employer identication number (EIN).

Box 15 – For states other than Ohio, do not include the amount in box 17 as Ohio income tax withheld.

Box 16/17 – Your state wages and state income tax withholding. Only include Ohio amounts on the Schedule

of Ohio Withholding.

School District Withholding

Both city and school district tax information is reported in boxes 19 and 20. Do not include any city income

tax withholding on either the SD 100 or the IT 1040. A locality name that begins with "R" followed by a 3 or

4-digit number indicates city income tax, not school district income tax.

Box 19/20 – Only include the school district tax in box 19 for the school district that is identied in box 20

(which typically shows "SD" and a four-digit code or "SD" and the abbreviated name of the school district).

Do not include any amounts in box 19 on the IT 1040.

Box 14 – Your school district withholding and its school district name/number may be reported here instead

of in boxes 19 and 20.

Sample W-2 – This form reports wages and withholding.

See "Ohio Income Tax Withheld" on pages 17-18 and "School District Income Tax Withheld" on page 62 for

more information on reporting your Ohio and school district withholding on your return.

2023 Ohio IT 1040 / SD 100

Sample W-2G – This form reports gambling winnings and withholding.

See "Ohio Income Tax Withheld" on pages 17-18 for more information on reporting Ohio withholding on

your return.

Box 13 – For

states other than

Ohio, do not in-

clude the amount

in box 15 as Ohio

income tax with-

held.

Box 15 – Your

state income tax

withholding. Only

include Ohio

amounts on the

Schedule of Ohio

Withholding.

Sample 1099-R – This form reports retirement income and withholding.

See "Ohio Income Tax Withheld" on pages 17-18 for more information on reporting Ohio withholding on your

return.

Box 2b –

The "total

distribution"

box must be

checked to claim

the "lump sum"

credits. See pages

27-28 and 43-44.

Box 14 – Your

state income tax

withholding. Only

include Ohio

amounts on the

Schedule of Ohio

Withholding.

Box 15 – For

states other than

Ohio, do not in-

clude the amount

on the IT 1040.

Below is an alphabetical list of all school districts in Ohio with their respective school district numbers. Enter

the school district number for the district in which you lived for the majority of the tax year on your Ohio IT

1040. Full-year nonresidents of Ohio should enter 9999.

If you do not know the school district in which you live, use "The Finder" at tax.ohio.gov/Finder. If you believe

there is an error or have questions regarding The Finder, email thenderhelp@tax.ohio.gov.

Bold print indicates a school district with an income tax for the tax year. An asterisk (*) indicates a school

district with a newly enacted tax, or a change in rate or tax type. The tax rate for each district is listed as a four-

digit decimal. Districts with a "T" use the traditional tax base. Districts with an "E" use the "earned income"

tax base. If you were a resident of a taxing school district for any portion of the tax year, you may be required

to le a school district income tax return, Ohio SD 100. For more information, see pages 61-62.

Ada EVSD 3301 .0150 T

Adams County/Ohio Valley LSD 0101 - -

Adena LSD 7101 - -

Akron CSD 7701 - -

Alexander LSD 0501 .0100 E

Allen East LSD 0201 - -

Alliance CSD 7601 - -

Amanda-Clearcreek LSD 2301 .0200 E

Amherst EVSD 4701 - -

Anna LSD 7501 .0150 T

Ansonia LSD 1901 .0175 T

Anthony Wayne LSD 4801 - -

Antwerp LSD 6301 .0150 T

Arcadia LSD 3201 .0100 T

Arcanum-Butler LSD 1902 .0150 T

Archbold Area LSD 2601 - -

*Arlington LSD 3202 .0175 T

Ashland CSD 0301 - -

Ashtabula Area CSD 0401 - -

Athens CSD 0502 .0100 E

Aurora CSD 6701 - -

Austintown LSD 5001 - -

Avon Lake CSD 4702 - -

Avon LSD 4703 - -

Ayersville LSD 2001 .0100 T

Barberton CSD 7702 - -

Barnesville EVSD 0701 - -

Batavia LSD 1301 - -

Bath LSD 0202 - -

Bay Village CSD 1801 - -

Beachwood CSD 1802 - -

Beaver LSD 1501 - -

Beavercreek CSD 2901 - -

Bedford CSD 1803 - -

Bellaire LSD 0702 - -

Bellefontaine CSD 4601 - -

Bellevue CSD 3901 .0050 T

Belpre CSD 8401 - -

Benjamin Logan LSD 4602 - -

Benton-Carroll-Salem LSD 6201 - -

Berea CSD 1804 - -

Berkshire LSD 2801 .0100 E

Berne Union LSD 2302 .0200 E

Bethel LSD 5501 .0075 E

Bethel-Tate LSD 1302 - -

Bexley CSD 2501 .0075 T

Big Walnut LSD 2101 .0075 T

Black River LSD 5201 - -

Blanchester LSD 1401 - -

Bloom-Carroll LSD 2303 .0125 T

Bloomeld-Mespo LSD 7801 - -

Bloom-Vernon LSD 7301 - -

Bluton EVSD 0203 .0050 T

Boardman LSD 5002 - -

Botkins LSD 7502 .0125 E

Bowling Green CSD 8701 .0050 T

Bradford EVSD 5502 .0175 T

Brecksville-Broadview Heights CSD 1806 - -

Bridgeport EVSD 0703 - -

Bright LSD 3601 - -

Bristol LSD 7802 - -

Brookeld LSD 7803 - -

Brooklyn CSD 1807 - -

Brookville LSD 5701 - -

Brown LSD 1001 - -

Brunswick CSD 5202 - -

Bryan CSD 8601 .0100 T

Buckeye LSD (Ashtabula) 0402 - -

Buckeye LSD (Jeerson) 4101 - -

Buckeye LSD (Medina) 5203 - -

Buckeye Central LSD 1701 .0150 T

Buckeye Valley LSD 2102 .0100 T

Bucyrus CSD 1702 - -

Caldwell EVSD 6101 - -

Cambridge CSD 3001 - -

Campbell CSD 5003 - -

Canal Winchester LSD 2502 .0075 T

Caneld LSD 5004 - -

Canton CSD 7602 - -

Canton LSD 7603 - -

Cardinal LSD 2802 - -

Cardington-Lincoln LSD 5901 .0075 E

Carey EVSD 8801 .0100 T

Carlisle LSD 8301 .0100 T

Carrollton EVSD 1002 - -

Ohio School District Numbers

*New tax/rateT = Traditional E = Earned Income

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

2023 Ohio School Districts

Cedar Cli LSD 2902 .0125 T

Celina CSD 5401 .0100 E

Centerburg LSD 4201 .0075 T

Centerville CSD 5702 - -

Central LSD 2002 .0125 T

Chagrin Falls EVSD 1808 - -

Champion LSD 7804 - -

Chardon LSD 2803 - -

Chesapeake Union EVSD 4401 - -

Chillicothe CSD 7102 - -

Chippewa LSD 8501 .0100 E

Cincinnati PSD 3101 - -

Circleville CSD 6501 .0075 E

Clark-Shawnee LSD 1207 - -

Clay LSD 7302 - -

Claymont CSD 7901 - -

Clear Fork Valley LSD 7001 .0100 E

Clearview LSD 4704 - -

Clermont-Northeastern LSD 1303 .0100 T

Cleveland Hts.-University Hts. CSD 1810 - -

Cleveland MSD 1809 - -

Clinton-Massie LSD 1402 .0050 E

*Cloverleaf LSD 5204 .0100 E

Clyde-Green Springs EVSD 7201 .0150 E

Coldwater EVSD 5402 .0050 T

College Corner LSD 6801 - -

Colonel Crawford LSD 1703 .0125 T

Columbia LSD 4705 - -

Columbiana EVSD 1502 .0100 T

Columbus CSD 2503 - -

Columbus Grove LSD 6901 .0100 T

Conneaut Area CSD 0403 - -

Conotton Valley Union LSD 3401 - -

Continental LSD 6902 .0100 T

Copley-Fairlawn CSD 7703 - -

Cory-Rawson LSD 3203 .0175 T

Coshocton CSD 1601 - -

Coventry LSD 7704 - -

Covington EVSD 5503 .0200 T

Crestline EVSD 1704 .0025 E

Crestview LSD (Columbiana) 1503 .0100 T

Crestview LSD (Richland) 7002 - -

Crestview LSD (Van Wert) 8101 .0100 T

Crestwood LSD 6702 - -

Crooksville EVSD 6401 - -

Cuyahoga Falls CSD 7705 - -

Cuyahoga Heights LSD 1811 - -

Dalton LSD 8502 .0075 T

Danbury LSD 6202 - -

Danville LSD 4202 .0150 T

Dawson-Bryant LSD 4402 - -

Dayton CSD 5703 - -

Deer Park Community CSD 3102 - -

Deance CSD 2003 .0050 T

Delaware CSD 2103 - -

Delphos CSD 0204 .0050 T

Dover CSD 7902 - -

Dublin CSD 2513 - -

East Cleveland CSD 1812 - -

*New tax/rateT = Traditional E = Earned Income

East Clinton LSD 1403 - -

East Guernsey LSD 3002 - -

East Holmes LSD 3801 - -

East Knox LSD 4203 - -

East Liverpool CSD 1504 - -

East Muskingum LSD 6001 - -

East Palestine CSD 1505 .0050 E

Eastern LSD (Brown) 0801 - -

Eastern LSD (Meigs) 5301 - -

Eastern LSD (Pike) 6601 - -

Eastwood LSD 8702 .0100 E

Eaton CSD 6803 .0150 T

Edgerton LSD 8602 .0100 T

Edgewood CSD 0901 - -

Edison LSD (Erie) 2201 - -

Edison LSD (Jeerson) 4102 - -

Edon-Northwest LSD 8603 .0100 E

Elgin LSD 5101 .0075 E

Elida LSD 0205 - -

Elmwood LSD 8703 .0125 T

Elyria CSD 4706 - -

Euclid CSD 1813 - -

Evergreen LSD 2602 .0150 T

Fairbanks LSD 8001 .0100 T

Fairborn CSD 2903 .0050 T

Faireld CSD 0902 - -

Faireld LSD 3602 - -

Faireld Union LSD 2304 .0200 T

Fairland LSD 4403 - -

Fairlawn LSD 7503 .0075 T

Fairless LSD 7604 - -

Fairport Harbor EVSD 4301 - -

Fairview Park CSD 1814 - -

Fayette LSD 2603 .0100 T

Fayetteville-Perry LSD 0802 - -

Federal Hocking LSD 0503 - -

Felicity-Franklin LSD 1304 - -

Field LSD 6703 - -

Findlay CSD 3204 - -

Finneytown LSD 3103 - -

Firelands LSD 4707 - -

Forest Hills LSD 3104 - -

Fort Frye LSD 8402 - -

Fort Loramie LSD 7504 .0150 T

Fort Recovery LSD 5406 .0150 T

Fostoria CSD 7402 - -

Franklin CSD 8304 - -

Franklin LSD 6002 - -

Franklin Monroe LSD 1903 .0075 T

Fredericktown LSD 4204 - -

Fremont CSD 7202 .0125 T

Frontier LSD 8403 - -

Gahanna-Jeerson CSD 2506 - -

Galion CSD 1705 - -

Gallia County LSD 2701 - -

Gallipolis CSD 2702 - -

Garaway LSD 7903 - -

Gareld Heights CSD 1815 - -

Geneva Area CSD 0404 .0125 E

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

Genoa Area LSD 6203 - -

Georgetown EVSD 0803 - -

Gibsonburg EVSD 7203 .0100 E

Girard CSD 7807 - -

Goshen LSD 1305 .0100 T

Graham LSD 1101 - -

Grand Valley LSD 0405 - -

Grandview Heights CSD 2504 - -

Granville EVSD 4501 .0075 T

Green LSD (Scioto) 7303 - -

Green LSD (Summit) 7707 - -

Green LSD (Wayne) 8503 .0050 E

Greeneview LSD 2904 .0100 T

Greeneld EVSD 3603 .0125 E

Greenon LSD 1201 - -

Greenville CSD 1904 .0050 T

Groveport Madison LSD 2507 - -

Hamilton CSD 0903 - -

Hamilton LSD 2505 - -

Hardin-Houston LSD 7505 .0075 T

Hardin Northern LSD 3302 .0175 T

Harrison Hills CSD 3402 - -

Heath CSD 4502 - -

Hicksville EVSD 2004 .0150 T

Highland LSD (Medina) 5205 - -

Highland LSD (Morrow) 5902 .0050 T

Hilliard CSD 2510 - -

Hillsboro CSD 3604 .0100 T

Hillsdale LSD 0302 .0125 E

Holgate LSD 3501 .0150 T

Hopewell-Loudon LSD 7403 .0050 E

Howland LSD 7808 - -

Hubbard EVSD 7809 - -

Huber Heights CSD 5715 - -

Hudson CSD 7708 - -

Huntington LSD 7103 - -

Huron CSD 2202 - -

Independence LSD 1816 - -

Indian Creek LSD 4103 - -

Indian Hill EVSD 3106 - -

Indian Lake LSD 4603 - -

Indian Valley LSD 7904 - -

Ironton CSD 4404 - -

Jackson Center LSD 7506 .0150 E

Jackson CSD 4001 - -

Jackson LSD 7605 - -

Jackson-Milton LSD 5005 - -

James A. Gareld LSD 6704 .0150 E

Jeerson Area LSD 0406 - -

Jeerson LSD 4901 .0100 E

Jeerson Township LSD 5704 - -

Jennings LSD 6903 .0075 T

Johnstown-Monroe LSD 4503 .0100 T

Jonathan Alder LSD 4902 .0125 E

Joseph Badger LSD 7810 - -

Kalida LSD 6904 .0100 T

Kelleys Island LSD 2203 - -

Kenston LSD 2804 - -

Kent CSD 6705 - -

Kenton CSD 3303 .0100 T

Kettering CSD 5705 - -

Keystone LSD 4708 - -

Kings LSD 8303 - -

Kirtland LSD 4302 - -

LaBrae LSD 7811 - -

Lake LSD (Stark) 7606 - -

Lake LSD (Wood) 8704 - -

Lakeview LSD 7812 - -

Lakewood CSD 1817 - -

Lakewood LSD 4504 - -

Lakota LSD (Butler) 0904 - -

Lakota LSD (Sandusky) 7204 .0150 T

Lancaster CSD 2305 .0150 E

Lebanon CSD 8305 - -

Leetonia EVSD 1506 - -

Leipsic LSD 6905 .0075 T

Lexington LSD 7003 - -

Liberty LSD 7813 - -

Liberty Center LSD 3502 .0175 T

Liberty Union-Thurston LSD 2306 .0175 T

Liberty-Benton LSD 3205 .0075 T

Licking Heights LSD 4505 - -

Licking Valley LSD 4506 .0100 T

Lima CSD 0206 - -

Lincolnview LSD 8102 - -

Lisbon EVSD 1507 - -

Little Miami LSD 8306 - -

Lockland CSD 3107 - -

Logan Elm LSD 6502 .0100 E

Logan-Hocking LSD 3701 - -

London CSD 4903 .0100 T

Lorain CSD 4709 - -

Lordstown LSD 7814 - -

Loudonville-Perrysville EVSD 0303 .0125 T

Louisville CSD 7607 - -

Loveland CSD 3108 - -

Lowellville LSD 5006 - -

Lucas LSD 7004 - -

Lynchburg-Clay LSD 3605 - -

Mad River LSD 5706 - -

Madeira CSD 3109 - -

Madison LSD (Butler) 0905 .0050 T

Madison LSD (Lake) 4303 - -

Madison LSD (Richland) 7005 - -

Madison-Plains LSD 4904 .0125 E

Manchester LSD (Adams) 0102 - -

Manchester LSD (Summit) 7706 - -

Manseld CSD 7006 - -

Maple Heights CSD 1818 - -

Mapleton LSD 0304 - -

Maplewood LSD 7815 - -

Margaretta LSD 2204 - -

Mariemont CSD 3110 - -

Marietta CSD 8404 - -

Marion CSD 5102 - -

*New tax/rateT = Traditional E = Earned Income

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

*New tax/rateT = Traditional E = Earned Income

Marion LSD 5403 - -

Marlington LSD 7608 - -

Martins Ferry CSD 0704 - -

Marysville EVSD 8002 - -

Mason CSD 8307 - -

Massillon CSD 7609 - -

Mathews LSD 7806 - -

Maumee CSD 4802 - -

Mayeld CSD 1819 - -

Maysville LSD 6003 - -

McComb LSD 3206 .0150 T

McDonald LSD 7816 - -

Mechanicsburg EVSD 1102 .0150 T

Medina CSD 5206 - -

Meigs LSD 5302 - -

Mentor EVSD 4304 - -

Miami East LSD 5504 .0175 E

Miami Trace LSD 2401 - -

Miamisburg CSD 5707 - -

Middle Bass LSD 6204 - -

Middletown CSD 0906 - -

Midview LSD 4710 - -

Milford EVSD 1306 - -

Millcreek-West Unity LSD 8604 .0100 T

Miller City-New Cleveland LSD 6906 .0125 T

Milton-Union EVSD 5505 .0125 E

Minerva LSD 7610 - -

Minford LSD 7304 - -

Minster LSD 0601 .0100 T

Mississinawa Valley LSD 1905 .0175 T

Mogadore LSD 7709 - -

Mohawk LSD 8802 .0100 T

Monroe LSD 0910 - -

Monroeville LSD 3902 .0150 E

Montpelier EVSD 8605 .0125 E

Morgan LSD 5801 - -

Mount Gilead EVSD 5903 .0150 T

Mount Healthy CSD 3111 - -

Mount Vernon CSD 4205 - -

Napoleon Area CSD 3503 - -

National Trail LSD 6802 .0175 T

Nelsonville-York CSD 0504 - -

New Albany-Plain LSD 2508 - -

New Boston LSD 7305 - -

New Bremen LSD 0602 .0100 T

New Knoxville LSD 0603 .0125 T

New Lebanon LSD 5708 .0125 T

New Lexington CSD 6402 - -

New London LSD 3903 .0100 T

New Miami LSD 0907 .0100 T

New Philadelphia CSD 7906 - -

New Richmond EVSD 1307 - -

New Riegel LSD 7404 .0150 T

Newark CSD 4507 .0100 T

Newcomerstown EVSD 7905 - -

Newton Falls EVSD 7817 - -

Newton LSD 5506 .0175 T

Niles CSD 7818 - -

Noble LSD 6102 - -

Nordonia Hills CSD 7710 - -

North Baltimore LSD 8705 .0125 E

North Bass LSD 6205 - -

North Canton CSD 7611 - -

North Central LSD 8606 - -

North College Hill CSD 3112 - -

North Fork LSD 4508 .0100 E

North Olmsted CSD 1820 - -

North Ridgeville CSD 4711 - -

North Royalton CSD 1821 - -

North Union LSD 8003 .0100 T

Northeastern LSD (Clark) 1203 .0100 E

Northeastern LSD (Deance) 2005 - -

Northern LSD 6403 - -

Northmont CSD 5709 - -

Northmor LSD 5904 .0100 T

Northridge LSD (Licking) 4509 .0050 E

Northridge LSD (Montgomery) 5710 - -

Northwest LSD (Hamilton) 3113 - -

Northwest LSD (Scioto) 7306 - -

Northwest LSD (Stark) 7612 .0100 E

Northwestern LSD (Clark) 1204 .0100 E

Northwestern LSD (Wayne) 8505 .0125 T

Northwood LSD 8706 .0025 E

Norton CSD 7711 .0050 E

Norwalk CSD 3904 .0050 T

Norwayne LSD 8504 .0075 E

Norwood CSD 3114 - -

Oak Hill Union LSD 4002 - -

Oak Hills LSD 3115 - -

Oakwood CSD 5711 - -

Oberlin CSD 4712 .0200 T

Old Fort LSD 7405 .0100 T

Olentangy LSD 2104 - -

Olmsted Falls CSD 1822 - -

Ontario LSD 7009 - -

Orange CSD 1823 - -

Oregon CSD 4803 - -

Orrville CSD 8506 - -

Osnaburg LSD 7613 - -

Otsego LSD 8707 .0100 T

Ottawa Hills LSD 4804 - -

Ottawa-Glandorf LSD 6907 .0150 T

Ottoville LSD 6908 .0075 T

Painesville City LSD 4305 - -

Paint Valley LSD 7104 - -

Pandora-Gilboa LSD 6909 .0175 T

Parkway LSD 5405 .0100 T

Parma CSD 1824 - -

Patrick Henry LSD 3504 .0175 T

Paulding EVSD 6302 .0100 T

Perkins LSD 2205 - -

Perry LSD (Allen) 0207 - -

Perry LSD (Lake) 4307 - -

Perry LSD (Stark) 7614 - -

Perrysburg EVSD 8708 .0050 T

Pettisville LSD 2604 .0100 T

Pickerington LSD 2307 .0100 T

Pike-Delta-York LSD 2605 .0100 T

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

*New tax/rateT = Traditional E = Earned Income

Piqua CSD 5507 .0125 T

Plain LSD 7615 - -

Pleasant LSD 5103 .0100 E

Plymouth-Shiloh LSD 7007 .0100 T

Poland LSD 5007 - -

Port Clinton CSD 6206 - -

Portsmouth CSD 7307 - -

Preble Shawnee LSD 6804 .0175 T

Princeton CSD 3116 - -

Put-In-Bay LSD 6207 - -

Pymatuning Valley LSD 0407 - -

Ravenna CSD 6706 - -

Reading Community CSD 3117 - -

Revere LSD 7712 - -

Reynoldsburg CSD 2509 .0050 T

Richmond Heights LSD 1825 - -

Ridgedale LSD 5104 .0100 E

Ridgemont LSD 3304 .0175 T

Ridgewood LSD 1602 - -

Ripley Union Lewis Huntington LSD 0804 - -

Rittman EVSD 8507 - -

River Valley LSD 5105 .0100 E

River View LSD 1603 - -

Riverdale LSD 3305 .0100 T

Riverside LSD (Lake) 4306 - -

Riverside LSD (Logan) 4604 .0150 E

Rock Hill LSD 4405 - -

Rocky River CSD 1826 - -

Rolling Hills LSD 3003 - -

Rootstown LSD 6707 - -

Ross LSD 0908 .0125 E

Rossford EVSD 8709 - -

Russia LSD 7507 .0075 T

Salem CSD 1508 - -

Sandusky CSD 2206 - -

Sandy Valley LSD 7616 - -

Scioto Valley LSD 6602 - -

Sebring LSD 5008 .0100 E

Seneca East LSD 7406 .0100 T

Shadyside LSD 0705 - -

Shaker Heights CSD 1827 - -

Shawnee LSD 0208 - -

Sheeld-Sheeld Lake CSD 4713 - -

Shelby CSD 7008 .0100 T

Sidney CSD 7508 .0075 E

Solon CSD 1828 - -

South Central LSD 3905 .0125 T

South Euclid-Lyndhurst CSD 1829 - -

South Point LSD 4406 - -

South Range LSD 5009 - -

Southeast LSD (Portage) 6708 - -

Southeast LSD (Wayne) 8508 - -

Southeastern LSD (Clark) 1205 .0100 T

Southeastern LSD (Ross) 7105 - -

Southern LSD (Columbiana) 1509 - -

Southern LSD (Meigs) 5303 - -

Southern LSD (Perry) 6404 - -

Southington LSD 7819 - -

Southwest LSD 3118 .0075 E

Southwest Licking LSD 4510 .0075 T

South-Western CSD 2511 - -

Spencerville LSD 0209 .0100 T

Springboro Community CSD 8302 - -

Springeld CSD 1206 - -

Springeld LSD (Lucas) 4805 - -

Springeld LSD (Mahoning) 5010 .0100 T

Springeld LSD (Summit) 7713 - -

St. Bernard-Elmwood Place CSD 3119 - -

St. Clairsville-Richland CSD 0706 - -

St. Henry Consolidated LSD 5407 - -

St. Marys CSD 0604 .0100 E

Steubenville CSD 4104 - -

Stow-Munroe Falls CSD 7714 - -

Strasburg-Franklin LSD 7907 - -

Streetsboro CSD 6709 - -

Strongsville CSD 1830 - -

Struthers CSD 5011 - -

Stryker LSD 8607 .0150 T

Sugarcreek LSD 2905 - -

Swanton LSD 2606 .0075 T

Switzerland of Ohio LSD 5601 - -

Sycamore Community CSD 3120 - -

Sylvania Schools 4806 - -

Symmes Valley LSD 4407 - -

Talawanda CSD 0909 .0100 T

Tallmadge CSD 7715 - -

Teays Valley LSD 6503 .0150 E

Tecumseh LSD 1202 - -

Three Rivers LSD 3121 - -

Tin CSD 7407 - -

Tipp City EVSD 5508 - -

Toledo CSD 4807 - -

Toronto CSD 4105 - -

Triad LSD 1103 .0150 T

Tri-County North LSD 6806 .0100 E

Trimble LSD 0505 - -

Tri-Valley LSD 6004 - -

Tri-Village LSD 1906 .0150 T

Triway LSD 8509 .0100 E

Trotwood-Madison CSD 5712 - -

Troy CSD 5509 .0150 E

Tuscarawas Valley LSD 7908 - -

Tuslaw LSD 7617 - -

Twin Valley Community LSD 6805 .0150 T

Twinsburg CSD 7716 - -

Union LSD 0707 - -

Union-Scioto LSD 7106 .0050 T

United LSD 1510 .0050 T

Upper Arlington CSD 2512 - -

Upper Sandusky EVSD 8803 .0125 T

Upper Scioto Valley LSD 3306 .0050 T

Urbana CSD 1104 - -

Valley LSD 7308 - -

Valley View LSD 5713 .0175 T

Van Buren LSD 3207 .0100 T

Van Wert CSD 8104 .0100 T

Vandalia-Butler CSD 5714 - -

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

*New tax/rateT = Traditional E = Earned Income

Vanlue LSD 3208 .0100 T

Vermilion LSD 2207 - -

Versailles EVSD 1907 .0100 T

Vinton County LSD 8201 - -

Wadsworth CSD 5207 - -

Walnut Township LSD 2308 .0175 E

Wapakoneta CSD 0605 .0075 T

Warren CSD 7820 - -

Warren LSD 8405 - -

Warrensville Heights CSD 1831 - -

Washington Court House CSD 2402 .0100 E

Washington LSD 4808 - -

Washington-Nile LSD 7309 - -

Waterloo LSD 6710 - -

*Wauseon EVSD 2607 .0175 E

Waverly CSD 6603 - -

Wayne LSD 8308 - -

Wayne Trace LSD 6303 .0125 T

Wayneseld-Goshen LSD 0606 .0100 T

Weatherseld LSD 7821 - -

Wellington EVSD 4715 .0100 T

Wellston CSD 4003 - -

Wellsville LSD 1511 - -

West Branch LSD 5012 - -

West Carrollton CSD 5716 - -

West Clermont LSD 1308 - -

West Geauga LSD 2807 - -

West Holmes LSD 3802 - -

West Liberty-Salem LSD 1105 .0175 T

West Muskingum LSD 6005 - -

Western Brown LSD 0805 - -

Western LSD 6604 - -

Western Reserve LSD (Huron) 3906 .0125 T

Western Reserve LSD(Mahoning) 5013 - -

Westerville CSD 2514 - -

Westfall LSD 6504 - -

Westlake CSD 1832 - -

Wheelersburg LSD 7310 - -

Whitehall CSD 2515 - -

Wicklie CSD 4308 - -

Willard CSD 3907 .0075 E

Williamsburg LSD 1309 - -

Willoughby-Eastlake CSD 4309 - -

*Wilmington CSD 1404 - -

Windham EVSD 6711 - -

Winton Woods CSD 3105 - -

Wolf Creek LSD 8406 - -

Woodmore LSD 7205 - -

Woodridge LSD 7717 - -

Wooster CSD 8510 - -

Worthington CSD 2516 - -

Wynford LSD 1706 - -

Wyoming CSD 3122 .0125 T

XYZ

Xenia Community CSD 2906 .0050 T

Yellow Springs EVSD 2907 .0100 T

Youngstown CSD 5014 - -

Zane Trace LSD 7107 .0075 E

Zanesville CSD 6006 - -

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

Who Must File a School District Income Tax Return?

Only Ohio residents who lived in a taxing school district

during any portion of the year are subject to Ohio's

school district income tax. Individuals who worked, but

did not live, in a taxing school district are not subject

to the district’s income tax.

Not all school districts have an income tax. See pages

55-60 for a complete list of Ohio's school districts and

their respective tax rates.

You must le an SD 100 if all of the following are true:

● You lived in a taxing school district for any portion

of the tax year;

● You received income while living in the district; AND

● Based on that income, you have a school district

income tax liability (SD 100, lines 26 or 38).

Beginning with tax year 2023, if you have a tax liability

for more than one school district, you will le only

one SD 100.

You may have a school district income tax liability even

if you do not have an Ohio income tax liability. In that

case, you must le both a school district income tax

return and an Ohio income tax return.

Note: If you lived in a taxing school district and received

income, the Department recommends you le an SD

100, even if you don’t have a tax liability, to avoid de-

linquency billings.

See R.C. 5747.08.

How Is the School District Income Tax Calculated?

School district income tax is levied based on one of

the following methods:

The traditional tax base uses modified adjusted

gross income (MAGI) less exemptions to calculate the

school district income tax base. Traditional lers must

complete lines 23-29 on the SD 100.

The earned income tax base is based on the tax-

payer’s “earned income” and must be calculated by

completing lines 30-41 on the SD 100.

“Earned income” includes only the following items

to the extent they are included in MAGI:

● Employee compensation such as wages, salaries

and tips; AND

● Self-employment income from sole proprietorships

and partnerships.

“Earned income” does not include items such as

retirement income, interest, dividends, capital gains,

and unemployment benets.

For more information, see "What is Modied Adjusted

Gross Income?" on page 8 and the worksheet on page 44.

See R.C. 5748.01(E)(1).

How Do I Determine If I'm a Resident of a School

District?

You are a resident of a school district if your primary

residence is in that district. Your voter registration,

driver's license and vehicle registration can help de-

termine your primary residence. If you lived in Ohio

for any portion of the year, you were a resident of at

least one school district. For information on how to

determine your school district, see page 55. See also

R.C. 5748.01(F)(1).

How Do I Complete the Schedule of School District

Residency?

Complete the schedule to provide school district resi-

dency information for the entire tax year, including any

dates you lived outside Ohio or in a non-taxing school

district. Use 9999 as the school district number for any

portion of the year you were a nonresident of Ohio. You

may need more than one entry for the same period of

time if your and your spouse's dates of residency do

not match and you are ling jointly.

What If I Lived in More Than One School District?

You will le a single SD 100 regardless of how many

school districts in which you resided. Complete the

Schedule of School District Residency on page 1.

Page 3 of the return has space to report two traditional

base districts and two earned income base districts. If

you resided in more than two districts of either base,

complete additional copies of page 3.

Determining Your Income

Ohio's school district income tax is levied on the portion of

taxable income received by an individual while a resident

of the taxing district.

General Information for the SD 100

2023 Ohio SD 100

For both tax bases, if you know the exact amounts of in-

come/adjustments you received or made in each district,

you should specically match up those amounts to the

proper school district. However, if you do not know the

exact amounts, you may prorate your income and/or

adjustments by dividing by 12 months and multiplying

by the number of months you lived in the school district.

For more information and examples, see pages 64-65.

What If My Employer Withheld School District Tax in

Error?

You should le an SD 100 to report the erroneous with-

holding. All school district withholding will be reported

on a single Schedule of School District Withholding and

combined on line 11 of the SD 100. The total withhold-

ing will be applied toward any tax liability you have on

line 10. If you do not have a tax liability, the erroneous

withholding will be refunded to you.

Additionally, you should le a new IT 4 with your em-

ployer to report your current school district of residence.

For more information, see tax.ohio.gov/schooldistrict.

Ohio SD 100 - School District Income Tax Return

The traditional tax base is determined using modied

adjusted gross income (MAGI) less exemptions, which

is calculated on line 5. The earned income tax base

is limited by MAGI, which is calculated on line 3. For

more information on MAGI, see page 8. See also R.C.

5748.01(E)(1).

Line 6 - Traditional Tax Base Liability

If you were a resident of one or more traditional tax base

school districts for any part of the year, complete the

Traditional Tax Base Schedule (lines 23-29) on page 3.

Start with Column A and complete additional columns

if necessary. Enter the total tax from line 29 on this line.

Line 7 - Earned Income Tax Base Liability

If you were a resident of one or more earned income tax

base school districts for any part of the year, complete the

Earned Income Tax Base Schedule (lines 30-41) on page

3. Start with Column A and complete additional columns

if necessary. Enter the total tax from line 41 on this line.

Line 9 – Interest Penalty

Generally, if you are a wage earner and have Ohio

school district withholding, you will not owe an

interest penalty. If you have non-wage income or

no Ohio school district withholding, use Ohio IT/SD

2210 to determine if an interest penalty is due. For

more information, see the FAQs at tax.ohio.gov/faq-

IncomeEstimated. See also R.C. 5747.09(D) and (E).

Line 11 – School District Income Tax Withheld

Enter your school district income tax withheld as

reported on Part A, line 1 of the Schedule of School

District Withholding.

Schedule of School District Withholding. Complete

this schedule if you are reporting an amount on line

11 of the SD 100. Enter only income statements (W-2,

1099) for which you have school district income tax

withheld. Do not include any city income tax withheld.

School district withholding is generally indicated by

the four-digit school district number in box 20 or 14. If

you have an income statement reporting withholding

for more than one school district, list each amount on

a separate line in Part B or Part C.

See the sample statements on pages 53-54. Do not

list income statements that do not report school

district income tax withheld. Place copies of all in-

come statements that list school district withholding

information aer the last page of your return. Do not

include income statements that are handwritten, self-

created, or generated by your tax preparation soware.

See R.C. 5747.08(H).

Line 12 – Payments and Credit Carryforward

Amounts

Enter the following amounts:

● Estimated and extension payments; AND

● Any credit carryforward amount from your prior year

SD 100.

Do not include a prior year's refund that you requested

but did not receive. Contact the Department about the

status of any such refund.

See R.C. 5747.09(B).

2023 Ohio SD 100

Line 13 – Amount Previously Paid (Amended

Returns Only)

When ling an amended return, enter the amount previ-

ously paid with your previously led return(s) excluding

the amount reported on line 12.

Line 15 – Overpayment Previously Requested

(Amended Returns Only)

When ling an amended return, enter the amount you

reported on line 20 on your previously led return(s).

Line 18 – Interest Due

Interest is due from the unextended due date until the

date the tax is paid. Generally, you do not owe interest

if you are due a refund. An extension of time to le does

not extend the payment due date. The interest rate for

calendar year 2024 is 8%.

Certain military servicemembers may not be subject

to interest. See page 10 for more information.

See R.C. 5747.08(G).

Line 19 – Total Amount Due

This amount must be paid by April 15, 2024. Do not mail

cash. Instead, make payment by:

● Electronic check;

● Credit or debit card;

● Paper check or money order.

Make your check or money order payable to "School

District Income Tax" and include an Ohio Universal

Payment Coupon (OUPC). If you are ling for multiple

districts on page 3, use the rst school district number

from Column A. Include the tax year, the last four digits

of your SSN, and the school district number on the

“Memo” line.

For more information regarding payment options, see

page 6.

Line 21 - Credit Carryforward

Enter the portion of your refund you want applied to tax

year 2024. This is only allowed on timely led, original

returns; it is not allowed on amended returns.

Line 22 – Your Refund

If you do not request direct deposit, or you led by

paper, your refund will be mailed to the address on

the tax return.

If you move aer ling your tax return, your refund may

be delayed. Notify the Department of your address

change as soon as possible.

Traditional Tax Base Schedule

Complete this schedule for each traditional tax base

school district in which you resided during the year,

starting with Column A. If you resided in more than

two traditional tax base school districts, complete ad-

ditional copies of page 3.

Line 23 - Resident Portion of MAGI Less Exemptions

Enter the portion of your MAGI less exemptions (line 5)

that you received while a resident of the school district

entered at the top of the column. Full-year residents

should enter the exact amount from line 5. Part-year

residents should refer to the guidance on page 64-65.

See R.C. 5748.01(E)(1)(a) and (G)(1).

Line 25 - Tax Rate

See pages 55-60 for a complete list of Ohio's school

districts and their respective tax rates. See R.C.

5748.03(C) and R.C. 5747.021.

Line 27 - Senior Citizen Credit

To qualify for this credit, you must have been 65 or

older at the end of the tax year. You qualify for this

credit even if you were ineligible to claim it on your

Ohio IT 1040.

The credit is equal to $50 per district. See R.C. 5748.06.

Earned Income Tax Base Schedule

Complete this schedule for each earned income tax

base school district in which you resided during the

year, starting with Column A. If you resided in more

than two earned income tax base school districts,

complete additional copies of page 3.

Line 30 - Wages and Other Compensation

Enter any amount you reported as “wages, salaries,

tips, etc.” on your federal income tax return that was

received while you were a resident of the school district

entered at the top of the column. See the guidance for

part-year residents on pages 64-65.

Line 31 - Net Earnings from Self-Employment

Enter your federal "net earnings from self-employ-

ment" that were received while you were a resident of

2023 Ohio SD 100

the school district entered at the top of the column. See

the guidance for part-year residents on pages 64-65.

Line 36 - Earned Income School District Tax Base

If you lived in the school district for the entire year:

Enter the lesser of line 3 or line 32.

If you lived in the school district for only part of

the year: Enter the lesser of line 32 or a prorated por-

tion of line 3 based on how long you resided in the

school district you entered at the top of the column.

To prorate, divide line 3 by 12 months, then multiply

the result by the number of months you resided in the

school district. Alternatively, you may use days instead

of months for your proration.

Important: For certain taxpayers, a prorated share

of line 3 may not fairly reect the portion of modied

adjusted gross income received while a resident of the

school district. Such taxpayers instead may determine

the portion of modied adjusted gross income received

while a resident of the district by specically identify-

ing income and deductions received while a resident

of that district. They will then enter the lesser of that

amount or line 32.

See the guidance for part-year residents on pages 64-65.

Calculating Your Income Received While a Part-year

Resident of a School District

Ohio's school district income tax is levied on the por-

tion of taxable income received by a taxpayer while a

resident of the taxing district. Ohio law does not specify

how to calculate the portion of income received while

a resident of a school district.

If you can specically identify the exact amount of

income and deductions you received/incurred in a

school district, then you should report those exact

amounts on the appropriate schedule on page 3.

However, many taxpayers are unable to identify where

each item of income was received or how to allocate

deductions that are not tied to specic events. In these

situations where specic identication is not available,

you should prorate your income and deductions based

on how long you resided in the district.

Traditional Tax Based Districts

For traditional tax base districts, "taxable income" is

dened as modied adjusted gross income (MAGI) less

exemptions, which is calculated on line 5 of the SD

100. On line 23, you should enter only the portion of

line 5 that was received while a resident of the district.

To prorate your income, divide line 5 of the SD 100 by

12 months, then multiply the result by the number of

months you resided in the school district entered at

the top of the column. See Example 1 below.

Example 1 – Traditional Tax Base

Hannah moved into a traditional tax base school dis-

trict on September 1st. Her modied adjusted gross

income less exemptions (SD 100, line 5) is $65,000.

However, she isn't able to specically identify the por-

tion of that amount that was received while she was

a resident of the school district. So, Hannah divides

the amount by 12 months and multiplies the result

by the 4 months that she was a resident:

$65,000 ÷ 12 = $5,417

$5,417 X 4 = $21,668

Hannah enters $21,668 as her resident portion of

MAGI less exemptions on line 23 of her SD 100. See

the Traditional Tax Base Schedule below:

Guidance for Part-year Residents of a School District

Earned Income Tax Based Districts

For earned income tax base districts, "taxable in-

come" is dened as compensation (wages, salaries,

tips, etc.) and net earnings from self-employment

to the extent included in modied adjusted gross

income. You should enter only the portion of these

amounts received while a resident of the district.

To prorate your income (lines 30 and 31), divide the

total of each amount received/incurred by 12 months,

then multiply the result by the number of months you

resided in the school district entered at the top of the

column. See Example 2 below.

Example 2 – Earned Income Tax Base

Eric and Angela moved into an earned income tax base

school district on June 1st. Eric changed jobs when

he moved so he can specically identify his wages

earned as a resident to be $58,000. Angela has $89,000

of self-employment income for the entire year but she

isn't sure how to determine what portion was received

while she was a resident of the school district. So, she

divides the amount by 12 months and multiplies the

result by the 7 months that she was a resident:

$89,000 ÷ 12 = $7,417

$7,417 X 7 = $51,919

They determine their modied adjusted gross income

is $168,000. They also prorate this amount to use for

the calculation of line 36:

$168,000 ÷ 12 = $14,000

$14,000 X 7 = $98,000

Eric and Angela enter $58,000 as their resident por-

tion of wages on line 30, and $51,919 as their resident

portion of self-employment income on line 31. Then,

because their prorated portion of MAGI is less than

line 32, they enter $98,000 on line 36 as their earned

income tax base. See the Earned Income Tax Base

Schedule below:

2023 Ohio SD 100

2023 Ohio IT NRS

Who Should File the Ohio Nonresident Statement?

Any individual who wishes to establish an irrebuttable

presumption of non-Ohio residency for a given tax year

should le a completed statement.

Married taxpayers can choose to le a joint statement or

separate statements, regardless of the ling status they

use on their income tax returns. For a joint statement to

be valid, both spouses must properly complete the form.

How Do I Properly Complete the Ohio Nonresident

Statement?

For the IT NRS, Ohio Nonresident Statement, to be

considered valid, all of the following must be true:

● You have completed the top portion of the statement,

including your full name and SSN;

● You meet the ve required criteria;

● You have checked the appropriate box in the “Dec-

larations” section;

● You signed the statement; AND

● You timely led the statement.

Instead of ling the IT NRS, eligible nonresident tax-

payers (and their spouses, if ling jointly) can check a

box on the top portion of the Ohio IT 1040 or IT 10 to

establish the irrebuttable presumption of non-Ohio

residency. See page 16.

When Should I File the Ohio Nonresident

Statement?

You are required to le the statement no later than

the 15th day of the 10th month following the close of

your tax year. For most taxpayers, the due date will be

October 15th. If you are timely ling an Ohio IT 1040,

the Department recommends you le this statement

at the same time as your return.

You are required to le this statement for each tax year

that you wish to establish the irrebuttable presumption

of non-Ohio residency. The statement only applies to

the tax year for which it is led; it does not cover past

or future tax years.

See R.C. 5747.24(B)(2).

What Criteria are Required to File the Ohio

Nonresident Statement?

You are eligible to le the IT NRS only if you meet the

following ve criteria. If you meet these criteria and

timely le the properly completed statement, you will

be irrebuttably presumed to be a nonresident of Ohio

for the tax year.

(1) Contact Periods: You had no more than 212 contact

periods in Ohio. For the denition of a “contact period,”

see page 13.

(2) Non-Ohio Abode: You had at least one abode out-

side of Ohio for which you did not claim depreciation.

Your abode outside Ohio cannot be used as a vacation

home, or a rental or other income-generating property.

(3) Ohio Identication: You did not hold an Ohio driv-

er’s license or state ID card. To meet this requirement,

you must have surrendered your Ohio driver’s license

or state identication card prior to the beginning of the

tax year. The license or ID card must be surrendered to

a bureau or department of motor vehicles of any state.

(4) Ohio Property Tax Reductions: You did not receive

the Ohio homestead property tax exemption or the

owner-occupied tax reduction.

The Ohio homestead or owner-occupancy property

tax reductions are only available to individuals on an

Ohio property that is their primary and permanent

residence. Thus, if you received either of these reduc-

tions for the tax year, you are not eligible to le this

statement.

(5) Ohio In-state Tuition: You did not receive in-state

tuition at an Ohio institution of higher learning based

on an Ohio abode.

This requirement applies only to the individual(s) sign-

ing the statement. It is not applicable to their depen-

dents. An Ohio institution of higher learning includes

all of the following:

● A state university or college including branch campuses;

● A community college; OR

● A technical college.

For more information, see page 13, or tax.ohio.gov/

residencycredits. See also R.C. 5747.24(B)(1).

IT NRS - Ohio Nonresident Statement

Ohio Schedule IT NOL

Ohio does not have its own net operating loss (NOL)

carryback deduction. However, an NOL carryback can

sometimes be claimed in Ohio for the same tax years

claimed on your federal return. Such carrybacks are

limited by your Ohio depreciation add-back.

Individuals must use Schedule IT NOL and file an

amended IT 1040 for each carryback year to claim an

NOL carryback.

Important: When carrying back an NOL, you cannot claim

the Ohio depreciation deduction on the Ohio Schedule of

Adjustments. See page 22 for more information.

Section I – NOL Carryback Calculation

Line 3 – Ohio Depreciation Add-back

Enter your Internal Revenue Code 168(k) and 179 de-

preciation expense add-back reported on your Ohio

Schedule of Adjustments (formerly Ohio Schedule A)

for the year of the NOL. This amount should be the

entire amount of such depreciation expense reported

on your federal return.

For more information, see the FAQs at tax.ohio.gov/

faq-IncomeDepreciation. See also R.C. 5747.01(A)

(17)(a)(v).

Section II – Amended Ohio Federal Adjusted

Gross Income

Indicate the applicable carryback period for your Ohio

NOL. The carryback period must match the period

allowed federally. List the earliest carryback year in

Column A.

Line 5 – Federal Adjusted Gross Income Prior to the

Carryback

Enter your federal adjusted gross income prior to the

carryback. Generally, this is the amount reported on

line 1 of your originally led Ohio IT 1040.

However, if you are amending one or more of your Ohio

returns for a reason other than an NOL carryback, then

this amount is your amended federal adjusted gross

income not including the federal NOL carryback.

Line 6 – Federal Adjusted Gross Income Aer the

Carryback

Enter your amended federal adjusted gross income

from your federal amended return or form 1045, line 11.

Line 7 – Available Carryback

Column A: Enter the amount from line 4.

All other columns: Enter the amount from line 11 of

the previous column.

Line 9 – Ohio NOL Adjustment

For each respective tax year, you must enter the

amount calculated on line 9 of the IT NOL as an ad-

dition on the following line of the Ohio Schedule of

Adjustments (formerly Ohio Schedule A):

● For tax year 2014 and prior, use line 35f;

● For tax year 2015, use line 10;

● For tax years 2016-2022, use line 9;

● For tax year 2023 and forward, use line 10.

NOLs and Ohio's Depreciation Adjustment

Ohio's "deduction of prior year 168(k) and 179 depre-

ciation add-backs," reported on the Ohio Schedule of

Adjustments (formerly Ohio Schedule A), cannot be

claimed in any tax year with a federal NOL, NOL car-

ryback, or NOL carryforward.

When ling your amended returns to report an NOL

and/or NOL carryback, you must remove any amounts

reported on the following line of the Ohio Schedule of

Adjustments (formerly Ohio Schedule A):

● For tax year 2014 and prior, the "adjustment for

Internal Revenue Code sections 168(k) and 179 de-

preciation expense" line in the "deductions" section

of Ohio Schedule A;

● For tax year 2015 and later, the "deduction of prior

year 168(k) and 179 depreciation addbacks" line on

the Ohio Schedule of Adjustments (formerly Ohio

Schedule A).

These deductions must be carried forward to the next

year that does not report an NOL, NOL carryback, or

NOL carryforward.

For more information, see pages 8-9 and the FAQs at

tax.ohio.gov/faq-Amended.

2023 Ohio Schedule IT NOL

Go Paperless and File Electronically!

IRS e-le

File your federal, Ohio individual, and/or

school district income tax returns using

approved tax preparation soware.

IRS e-le allows you to le your return electroni-

cally with the IRS and Ohio using approved, com-

mercially available soware. Alternatively, you can

have your return prepared and transmitted by an

authorized tax professional. Some programs allow

you to include supporting documentation as PDF

attachments. For more information, see www.irs.

gov/ling/e-le-options. You may be charged for

using this option. Certain individuals may qualify

for a free federal e-ling program.

Courteous

Accurate

Responsive

Equitable

We CARE about the quality of our service.

Our Motto:

OH|TAX eServices

File your Ohio individual and/or school district

income tax returns using the Department's

website.

The Department has implemented a new on-

line system for Ohio taxpayers and tax preparers

called OH|TAX eServices. This system modern-

izes and replaces systems that previously man-

aged Ohio's individual and school district income

taxes, oering an online "banking experience" to

simplify and enhance our online services. Using

the latest in security technologies, this service

protects and safeguards taxpayer information.

For more information, see the FAQs at tax.ohio.

gov/faq-IncomeEServices.

Direct deposit: When ling electronically, you have the option to direct deposit your entire refund into one

of the following: a checking account, a savings account, an Individual Retirement Account or Annuity (IRA)

or an Ohio 529 (CollegeAdvantage) savings plan account. Once your return is submitted, you cannot change

the banking information provided for direct deposit. The Department is not responsible for a lost refund if

you enter the wrong account information.