According to Ohio Instructions for Form IT 1040, you must file a state tax return for Ohio if you lived in the state during the tax year.
You must file an Ohio tax return if you have income from Ohio, whether you are a full‑year resident, part‑year resident, or nonresident.
Nonresidents are required to pay Ohio tax on income earned from Ohio sources, such as wages for work performed in Ohio, income from an Ohio‑based business, or gambling winnings from Ohio.
To help determine your Ohio wages, review Box 16 (State wages) on your W‑2. The amount shown in Box 16 may need to be adjusted based on how much income was actually earned in Ohio, as discussed above.
Exception: A full year nonresident living in a border state will not have to file an Ohio tax return if the only Ohio sourced income is wages.
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 your income tax liability, AND you are not liable for school district income tax; OR
- Your exemption amount is the same or more than your Ohio AGI.
Note: However, even if you meet one of the exceptions, if you have a school district income tax liability, you are required to file the Ohio IT-1040.
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 that was your filing status 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 the agreement, the income earned in these states for Wages and Salaries is taxable to Ohio and should be included on the Ohio return.