According to Ohio Instructions for Form IT 1040, “Every Ohio resident and part year resident is subject to the Ohio Income tax.”
Every full-year resident, part year resident and full year nonresident must file an Ohio tax return if they have income from Ohio sources.
An exception is for full year nonresidents living in a border state will not have to file an Ohio tax return if wages received are from an unrelated employer.
You DO NOT have to file an Ohio return if:
- Your Ohio AGI is less than or equal to 0.
- Your senior citizen credit, lump sum distribution credit and joint filing credit is equal to or exceeds you income tax liability AND you are not liable for school district income tax.
- Your exemption amount is the same or more than your Ohio AGI AND you have no Ohio adjustments.
- Your exemption amount is the same or more than your Ohio AGI.
- You are a nonresident military service member whose only income is military pay.
Can I use a different filing status on my Ohio return?
Ohio requires that you use the same filing status as you used for your federal income tax return. Even if one spouse is a resident and the other is not, you must file jointly if you filed jointly on the Federal return. You may claim the nonresident credit for income not earned or received in Ohio.
What States does Ohio have a reciprocity agreement with?
Ohio has reciprocity agreements with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia. Under this agreement, the income earned in these states for Wages and Salaries is taxable to Ohio and should be included on the Ohio return.
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