The Ohio Basic Information section contains state-specific questions used to determine your Ohio residency status, verify personal information, and identify any special filing elections that may apply to your return.
Most of your personal information, such as your name, address, and dependents, transfers from your federal return. However, Ohio requires additional information that may affect how your state tax return is prepared.
Federal Filing Extension
Ohio asks whether you filed Federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.
Why is this question important?
Ohio generally honors a valid federal filing extension. Indicating whether you filed a federal extension helps determine whether your Ohio return was filed within an approved extension period.
If you filed Form 4868 with the IRS, select Yes. Otherwise, select No.
Ohio Department of Taxation Contact Authorization
You may be asked whether the Ohio Department of Taxation can contact you to discuss your return.
What happens if I select "Yes"?
Selecting Yes allows the Ohio Department of Taxation to communicate directly with you if questions arise regarding your return.
This authorization does not allow the Department to discuss your return with other individuals unless separate authorization has been provided.
Address Verification
Ohio may ask whether the address shown on the return has been verified and is correct.
Why does Ohio verify my address?
Your address is used for:
- Tax notices
- Refund correspondence
- Requests for additional information
- Other communications from the Ohio Department of Taxation
Review your address carefully before filing to help avoid processing delays.
Residency Status
Ohio requires each taxpayer and spouse to indicate their residency status for the tax year.
Available residency statuses may include:
- Resident
- Part-Year Resident
- Nonresident
Resident
You are generally considered an Ohio resident if Ohio was your permanent home for the entire tax year.
Residents typically report all income, regardless of where it was earned.
Part-Year Resident
You may be a part-year resident if you moved into or out of Ohio during the tax year.
If you select Part-Year Resident, you may need to provide:
- Ohio residency start date
- Ohio residency end date
- Another resident state, if applicable
Nonresident
You may be a nonresident if you lived outside Ohio for the entire tax year but earned income from Ohio sources.
Nonresidents are generally taxed only on qualifying Ohio-source income.
Foreign Country of Residence
If you selected Part-Year Resident or Nonresident, you may be asked to enter your resident country code if you lived outside the United States during the tax year.
This information helps Ohio apply the appropriate residency and income tax rules.
Ohio Nonresident Statement (IT NRS)
Certain taxpayers who meet Ohio's statutory nonresident requirements may elect to file Form IT NRS, Ohio Nonresident Statement.
Who may qualify?
Ohio law provides specific criteria for individuals who wish to establish a rebuttable presumption of non-Ohio residency.
Examples of factors considered include:
- Time spent in Ohio during the year
- Whether an Ohio driver's license or Ohio identification card was maintained
- Whether Ohio resident tuition benefits were received
- Whether a homestead exemption was claimed on Ohio property
- Certain depreciation deductions related to Ohio property
If you meet the required criteria, you may choose to file Form IT NRS to establish nonresident status for the tax year.
Do I have to file Form IT NRS?
No. Filing Form IT NRS is optional and generally applies only to taxpayers seeking to establish their Ohio nonresident status under Ohio law.
How Do I Access the Ohio Basic Information Section?
- Navigate to the Ohio Return section.
- Select Basic Information.
- Review the residency, address, and contact questions.
- Enter any required residency dates or additional information.
- Continue through the remainder of the Ohio return.
Why Is the Ohio Basic Information Section Important?
The information entered in this section helps determine:
- Your Ohio residency status
- Which income is taxable to Ohio
- Whether special nonresident elections apply
- How the Ohio Department of Taxation may contact you regarding your return
Because many Ohio tax calculations are based on residency, it's important to review these entries carefully before filing your return.