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 AND
- This income is included in your AGI on Ohio IT, 1040 line 3
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.
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.
State Political Contributions Credit
You can claim a credit for the monetary contributions made to certain campaign committees found here.
Displaced Worker Training Credit (maximum $500)
Technology Investment Credit Carryforward
If you have a credit carryforward from this credit you may continue to take the credit until the entire amount has been used.
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.
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.
Married Filing Joint 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. (maximum $650).
To claim these nonrefundable credits on your Ohio return, follow the steps below:
- State Section
- Non Business Credits
For more information about these Nonrefundable credits, please click here.