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.
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.
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.
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.
Adoption Credit
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.
Vocational Job Credit
New for 2022 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. If you have a credit carryforward from this credit you may continue to take the credit until the entire amount has been used.
Where do I enter this in my account?
To claim these nonrefundable credits on your Ohio return, follow the steps below:
- State Section
- Ohio Return
- Credits
- Nonrefundable Credits
For more information about these Nonrefundable credits and other Nonrefundable Credits listed, please click here.