Below is a list of nonrefundable credits that are available on your Ohio return:
Qualifying Retirement Income Credit included in Ohio AGI
You can take this credit if you meet all of the following qualifications:
- Your Ohio tax base is less than $100,000
- You received retirement benefits, annuities or distributions
- This income is included in your Ohio Adjusted Gross Income (AGI)
- You have not previously taken the Ohio lump sum retirement credit
Lump Sum Retirement Credit
If the taxpayer takes this credit, they cannot take the retirement income credit on this year's return or any future return.
To qualify you must have:
- A modified adjusted gross income of less than $100,000
- A lump sum or total distribution from a qualified pension, retirement, or profit sharing plan.
- The income is included in your Ohio AGI
- You have not previously claimed this credit
Senior Citizen Credit
To qualify for this $50 credit the following must be true:
- Your modified AGI is less than $100,000;
- You were 65 years of age or older during the tax year AND
- You did not previously take the Ohio lump sum distribution credit.
Lump Sum Distribution Credit
If you take this credit, you cannot take the $50 senior citizen credit on this year's return or on any future return. To qualify for the credit, the following must be true:
- Your modified AGI 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 distribution from a qualified pension, retirement, or profit-sharing plan; AND
- You have not previously claimed this credit.
Child Care and Dependent Care Credit
To qualify for this credit you must have claimed the federal Child and Dependent Care Credit and your modified adjusted gross income must be less than $40,000.
Displaced Worker Training Credit (maximum $500)
You may qualify for this credit if:
- You lost or left your job due because of the movement of your position or cancellation of your position or shift
- 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
Credit for Purchases of Grape Production Property
Grape producers may claim a credit equal to 10% of the cost of purchasing and installing qualifying property.
Home School Expense Credit
To qualify, you must pay for your home schooled dependent's educational expenses. The credit equals the lesser of $250 or the amount paid for educational expenses. This credit is limited to $250 per return.
Prior Year Carryover of Adoption Credit
For Tax Year 2023: The Ohio adoption credit was repealed and is no longer available. However, this nonrefundable credit had a 5 year carryforward. Therefore, you may continue to claim any unused credit for the 5 year period or until it is fully utilized.
The amount of the credit claimed for each minor child should equal the greater of $1,500 and the amount of expenses you incurred for the adoption which should not exceed $10,000.
Credit for New Employees in an Enterprise Zone
Granted by the DSA and you must attach a certificate that indicates the amount of the credit and the tax year granted.
Enterprise Zone Day Care Credit
Granted by the DSA and you must attach a certificate that indicates the amount of the credit and the tax year granted.
Joint Filing Credit
To qualify for this credit, you must file a joint return with both yourself and the spouse having at least $500 of qualifying income. This credit decreases in percentage as your increase increases and has a maximum $650.
State Campaign Contribution Credit
To qualify for this credit, you must have contributed money to the campaign committee of a candidate for
an Ohio office. The credit is worth the lesser of what you contributed or $50 ($100 if MFJ).
Credit for Work-based Learning Experiences
A nonrefundable credit available for individuals who employ eligible employees in a work based learning experience like an internship or cooperative education program. You must attach the certificate you were issued from the Ohio Department of Education to your return.
Technology Investment Credit Carryforward
This credit expired as of September 29 2013. However, the credit also has a 15-year carryforward. Therefore, you may continue to claim any unused credit for the 15-year period.
Beginning Farmers Finance Management Credit
New for tax year 2023. This credit is issued by the Department of Agriculture (ODA), requires attaching the ODA certificate indicating the credit amount and applicable tax year for claiming purposes. Any unused credit may be carried forward for up to 3 years. For detailed requirements, please visit agri.ohio.gov.
Ohio Low-Income Housing Credit
This credit is grated by the Ohio Housing Finance Agency (OHFA), so to claim it on your return, you must attach a copy of the credit certificate from OHFA.
Affordable Single-Family Housing Credit
This credit is also awarded by the Ohio Housing Finance Agency (OFHA). To claim this credit on your return, you must attach a copy of the credit certificate from OHFA.
Nonchartered, Nonpublic School Tuition Credit
To qualify for this credit, you must pay tuition for your dependent(s) to an eligible nonchartered, nonpublic school that has been approved by the Ohio Department of Education. For a list of approved schools, see tax.ohio.gov/credits.
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.
Program Entry
To claim these nonrefundable credits on your Ohio return, follow the steps below:
- State Section
- Edit Ohio Return
- Credits
- Nonrefundable Credits
For more information about these Nonrefundable credits and other Nonrefundable Credits listed, please click here.