State of Ohio
Tom Tosuksri, Cleveland Housing Network
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Ohio Return
• Any taxpayers living in or working in Ohio during any
part of the tax year is required to file an Ohio return
• Much of the Ohio return is completed off of the
Federal return, so much of it is filled out through the
Taxwise software
• More information can be found on:
• http://tax.ohio.gov
• (800) 282-1780
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OH Credits
• All OH credits are Non-refundable
o Does not result in a larger refund, only more of tax already paid refunded
• Automatic Credits: system calculated
o Exemption Credit – based on how many personal and dependent
exemptions claimed on federal, $20 each
o Joint Filing Credit – for married couples, % based on income
o Earned Income Credit - % based on Federal EIC
• Manual Credits: must determine eligibility
o Retirement Income Credit & Income Exclusions
o Adoption Credit
o Part Year Resident Credit
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Retirement Credits
• Retirement Income Credit
o Up to $200 for a Married Couple
o Credit for any Regular Distributions of Pension/Annuity Income
• Distribution code must be ‘2’ or ‘7’ on 1099-R
• Early Distributions do not qualify
o Check the box on OH 1040 PG 4, Line 51
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Retirement Credits
• Special Income Exclusion for Retirement Income
• Distributions due to Total & Permanent Disability:
o Distribution Code must be ‘3’, not taxable in Ohio
o Must check box “Check if disability and the taxpayer is disabled”
o Ohio will include an adjustment up to the amount of distribution on OH
1040 PG 3, line 42
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Retirement Credits
• Special Income Exclusion for Retirement Income
• Distributions due to Death:
o Distribution Code must be ‘4’, not taxable in Ohio
o Tax preparer must manually override adjustment to the amount of
distribution on OH 1040 PG 3, line 42
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Adoption Credits
• Non-refundable credit for Adoption in the eligible
tax year
• Pair with the filing of Federal Form 8839, Qualified
Adoption Expenses
• If Federal Adoption Expenses exceed $1,500, put
$1,500 on OH 1040 PG 2, Line 15
• If Federal Adoption Expenses are less than $1,500,
put amount of Expenses on that line
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Part Year Resident Credits
• If a taxpayer lived in more than one state in the tax
year, taxpayer must still file OH return and report ALL
income earned in all states
• First, on Main Info Page, indicate Part-year
residency by entering resident states
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Part Year Resident Credits
• Next, enter residency dates on OH 1040 pg 1
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Part Year Resident Credits
• On Form W-2’s make sure to indicate the States in
which income was received on Line 15
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Part Year Resident Credits
• Verify Amounts allocated on PY Res Wkt, Allocation
of Income, Part-Year Resident States Worksheet
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Part Year Resident Credits
• Verify Credit on OH 1040 PG 4, OH Schedule D
• Taxpayer will still be assessed at full income, but tax
liability for non-OH income will be offset by credit
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Finishing up Return
• School District Codes – search by Zip Code
o https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_schooldistri
ct.aspx
o Cleveland: 1809; Euclid 1813; Cle Hts/U Hts 1810; E. Cle 1812; Shaker 1827;
Maple Hts: 1818; Garfield Hts: 1815; Warrensville Hts: 1831; Bedford: 1803
• Penalties of Perjury: Check boxes for Taxpayers
• All items below Penalties of Perjury to be completed
by Site Coordinator and saved as default
• Multiple W-2’s
o Add OH W2 for each Federal W2 to match, check box to verify
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Dealing with Refund
• OH 1040 PG 2, Line 31 amount shows refund
• Use only first 2 options: Direct Deposit or Check
• You do NOT have to enter any bank account
information on this page, use OH Dep Pg 1
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Dealing with Refund
• Once selected, OH Dept Pg 1 and Pg 2 will appear
• Check the first box to use the Routing/Acct Number
from Federal 1040 PG 2
• Check the second box to enter a different account
(to be used if no Federal Refund)
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Dealing with Balance Due
• OH 1040 PG 2, Line 31 amount shows amount due
• Use only last 2 options: Electronic Funds Withdrawal
or Mail in Payment
• If Electronic Funds Withdrawal, enter bank account
information, date of debit, and amount debited
o Does not have to be full amount, but any unpaid balance will begin to
accrue interest on April15th
• If Mail in Payment, Form OH 40P has been
generated for taxpayer to use
o Ohio Department of Taxation, PO Box 182131, Columbus, OH 43218-2131
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Dealing with Balance Due
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Not Filing State?
• If a taxpayer is using Wage & Income Transcripts
without any State withholding information, or does
not file for any reason, you can disable the state
return from this tax year:
• On the Main Info Page, Check the box ‘not
preparing a state return’, and delete the state from
the resident field
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