Free Ohio It 1040Ez Template Launch Editor

Free Ohio It 1040Ez Template

The Ohio IT 1040EZ form is a document designed by the Ohio Department of Taxation for residents to file their individual income tax returns. It simplifies the tax filing process by accommodating filers with straightforward financial situations, allowing them only to use black ink and uppercase letters, and to present figures in whole dollars. The form combines detailed sections for amended returns, residency status, income, deductions, and tax liability, ensuring that Ohio taxpayers can accurately calculate their state obligations and potential refunds.

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Filing income taxes can often feel like navigating through a maze, with each turn presenting a new set of challenges and decisions to make. This is particularly true when dealing with state-specific forms such as the Ohio IT 1040EZ, a tool designed by the Ohio Department of Taxation for residents to reconcile their individual income tax return. As straightforward as it aims to be, this form carries with it a plethora of details and nuances that demand attention. From the very beginning, filers are instructed to use only black ink and UPPERCASE letters, ensuring that the document is legible and processed without delay. A notable feature is the provision for indicating an amended return and for noting net operating losses, which requires additional documentation. The form meticulously gathers personal information, including residency status and filing status, which directly impacts tax calculations. It delves deeper into the financial aspect by asking for federal adjusted gross income, along with specific additions and deductions that adjust this income to a figure that aligns with Ohio's tax laws. Moreover, it accounts for exemptions and determines the Ohio income tax base, further breaking down income into business and nonbusiness categories to accurately assess tax liability. The form also includes sections for calculating nonrefundable and refundable credits, interest penalties on underpayment of estimated tax, and details on how to handle any overpayment of taxes. To complete the process, taxpayers are guided through how to report their Ohio tax withheld, estimated, and extension payments, and it provides options for allocating a part of the refund to charitable donations. Each line on the Ohio IT 1040EZ symbolizes a step toward fulfilling one’s tax responsibilities while also highlighting the complexity inherent in state taxation systems.

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Do not staple or paper clip.

 

2022 Ohio IT 1040

hio

 

Department of

Individual Income Tax Return

 

 

Taxation

Use only black ink/UPPERCASE letters. Use whole dollars only.

 

22000102

Sequence No. 1

AMENDED RETURN - Check here and include Ohio IT RE.

NOL CARRYBACK - Check here and include Schedule IT NOL.

Primary taxpayer's SSN (required)

 

If deceased

Spouse’s SSN (if filing jointly)

 

 

If deceased

School district #

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Do not staple or paper clip.

First name

 

 

 

 

 

 

 

M.I.

Last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Spouse's first name (if filing jointly)

 

 

 

 

 

 

 

M.I.

Last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address line 1 (number and street) or P.O. Box

Address line 2 (apartment number, suite number, etc.)

City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State

 

ZIP code

 

 

 

 

 

Ohio county (first four letters)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign country (if the mailing address is outside the U.S.)

 

Foreign postal code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Residency StatusCheck only one for primary

 

 

Filing StatusCheck one (as reported on federal income tax return)

 

 

Resident

 

Part-year

 

 

Nonresident 

 

 

 

 

 

 

 

 

 

 

 

 

Single, head of household or qualifying widow(er)

 

 

 

 

 

 

 

resident

 

 

Indicate state

 

 

 

 

 

 

 

 

Married filing jointly

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check only one for spouse (if filing jointly)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Resident

 

Part-year

 

 

 

Nonresident 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Spouse’s

 

SSN

 

 

 

 

 

 

 

 

 

 

 

resident

 

 

 

Indicate state

 

 

 

 

 

 

 

 

Married filing separately

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ohio Nonresident StatementSee instructions for required criteria

 

 

 

 

 

Federal extension filers - check here.

 

 

Primary meets the five criteria for irrebuttable presumption as nonresident.

 

 

 

 

 

 

 

Spouse meets the five criteria for irrebuttable presumption as nonresident.

 

 

 

 

 

If someone can claim you (or your spouse if filing jointly) as a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dependent, check here.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1. Federal adjusted gross income (federal 1040 or 1040-SR, line 11). Place a "-" in the box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

if negative

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

.....1.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2a.Additions – Ohio Schedule of Adjustments, line 10 (include schedule)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2a.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2b.Deductions – Ohio Schedule of Adjustments, line 39 (include schedule)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2b.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3. Ohio adjusted gross income (line 1 plus line 2a minus line 2b). Place a "-" in the box if negative

 

 

 

....3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

..........................................................4. Exemption amount (include Schedule of Dependents if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number of exemptions including you and your spouse/dependents, if applicable:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5. Ohio income tax base (line 3 minus line 4; if negative, enter zero)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6. Taxable business income – Ohio Schedule IT BUS, line 13 (include schedule)

 

 

 

 

 

 

 

 

 

6.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7. Taxable nonbusiness income (line 5 minus line 6; if negative, enter zero)

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Do not write in this area; for department use only.

MM-DD-YY Code

2022 IT 1040 – page 1 of 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2022 Ohio IT 1040

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Individual Income Tax Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7a.Amount from line 7 on page 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7a.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8a.Nonbusiness income tax liability on line 7a (see instructions for tax tables)

 

 

 

 

 

8a.

8b.Business income tax liability – Ohio Schedule IT BUS, line 14 (include schedule)

 

 

 

 

 

8b.

8c. Income tax liability before credits (line 8a plus line 8b)

 

 

 

 

 

 

 

 

 

 

 

 

8c.

9. Ohio nonrefundable credits – Ohio Schedule of Credits, line 35 (include schedule)

9.

10.Tax liability after nonrefundable credits (line 8c minus line 9; if negative, enter zero)

10.

11. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210)

11.

12.Unpaid use tax (see instructions)

............................................................................................................................

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12.

13.Total Ohio tax liability before withholding or estimated payments (add lines 10, 11 and 12)

13.

14.Ohio income tax withheld – Schedule of Ohio Withholding, part A, line 1 (include schedule and

 

 

 

 

 

 

 

 

 

 

income statements)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.

15.Estimated and extension payments (from Ohio IT 1040ES and IT 40P), and credit carryforward

 

 

 

 

 

 

 

 

 

 

from last year's return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.

16.Refundable credits – Ohio Schedule of Credits, line 41 (include schedule)

16.

17. Amended return only – amount previously paid with original and/or amended return

17.

18. Total Ohio tax payments (add lines 14, 15, 16 and 17)

 

 

 

 

 

 

 

18.

19.Amended return only – overpayment previously requested on original and/or amended return

19.

20.Line 18 minus line 19. Place a "-" in the box if negative

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

......20.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If line 20 is MORE THAN line 13, skip to line 24. OTHERWISE, continue to line 21.

 

 

 

 

 

 

 

 

 

21.Tax due (line 13 minus line 20). If line 20 is negative, ignore the "-" and add line 20 to line 13

21.

22.Interest due on late payment of tax (see instructions)

 

 

 

 

 

 

 

22.

23.TOTAL AMOUNT DUE (line 21 plus line 22). Include Ohio IT 40P (if original return) or

 

 

 

 

 

 

 

 

 

 

 

IT 40XP (if amended return) and make check payable to “Ohio Treasurer of State”

AMOUNT DUE23.

24.Overpayment (line 20 minus line 13)

 

 

 

 

 

 

 

24.

25. Original return only – portion of line 24 carried forward to next year’s tax liability

25.

26. Original return only – portion of line 24 you wish to donate:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a. Wildlife Species

 

b. Military Injury Relief

c. Ohio History Fund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total....26g.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d. Nature Preserves/Scenic Rivers

 

e. Breast/Cervical Cancer

f. Wishes for Sick Children

 

 

 

 

 

 

 

 

 

22000202 Sequence No. 2

27. REFUND (line 24 minus lines 25 and 26g).............................................................................YOUR REFUND27.

 

Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge

If your refund is $1.00 or less, no refund will be issued.

 

and belief, the return and all enclosures are true, correct and complete.

If you owe $1.00 or less, no payment is necessary.

Primary signature

 

 

Phone number

 

 

NO Payment Included Mail to:

 

Spouse’s signature

 

Date

Ohio Department of Taxation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P.O. Box 2679

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check here to authorize your preparer to discuss this return with the Department.

Columbus, OH 43270-2679

 

Preparer's printed name

 

Phone number

Payment Included Mail to:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ohio Department of Taxation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P.O. Box 2057

 

 

 

 

 

Preparer's TIN (PTIN)

P

 

 

 

 

 

 

 

 

 

Columbus, OH 43270-2057

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2022 IT 1040 – page 2 of 2

2022 Ohio Schedule

of Adjustments

Use only black ink. Use whole dollars only.

Primary taxpayer’s SSN

22000302

Sequence No. 3

 

Additions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Only add the following amounts if they are not included on Ohio IT 1040, line 1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Non-Ohio state or local government interest and dividends

1.

 

 

 

 

 

 

 

 

 

 

 

2.

Ohio pass-through entity taxes excluded from federal adjusted gross income

2.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Ohio 529 plan funds used for non-qualified expenses

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Losses from sale or disposition of Ohio public obligations

4.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

Nonmedical withdrawals from a medical savings account

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

Reimbursement of expenses previously deducted on an Ohio income tax return

6.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Internal Revenue Code 168(k) and 179 depreciation expense addback

7.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

Exempt federal interest and dividends subject to state taxation

8.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Federal conformity additions

9.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

Total additions (add lines 1 through 9 ONLY). Enter here and on Ohio IT 1040, line 2a

10.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deductions

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Only deduct the following amounts if they are included on Ohio IT 1040, line 1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

Business income deduction – Ohio Schedule IT BUS, line 11

11.

 

 

 

 

 

 

 

 

 

 

 

12.

Employee compensation earned in Ohio by residents of neighboring states

12.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13.

Taxable refunds, credits, or offsets of state and local income taxes (federal 1040, Schedule 1, line 1)

13.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.

Taxable Social Security benefits (federal 1040 and 1040-SR, line 6b)

14.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15.

Certain railroad benefits

15.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16.

Interest income from Ohio public obligations and purchase obligations; gains from the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

disposition of Ohio public obligations; or income from a transfer agreement

16.

 

 

 

 

 

 

 

 

 

 

 

17.

Amounts contributed to an Ohio county's individual development account program

17.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18.

Amounts contributed to a STABLE account: Ohio's ABLE plan

18.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.

Income earned in Ohio by a qualifying out-of-state business or employee for disaster

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

work conducted during a disaster response period

19.

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20.

Federal interest and dividends exempt from state taxation

20.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21.

Deduction of prior year 168(k) and 179 depreciation addbacks

21.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22.

Refund or reimbursements from the federal 1040, Schedule 1, line 8z for federal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

itemized deductions claimed on a prior year return

22.

 

 

 

 

 

 

 

 

 

 

 

2022 Schedule of Adjustments – page 1 of 2

2022 Ohio Schedule

of Adjustments

Primary taxpayer’s SSN

23.

Repayment of income reported in a prior year

 

 

 

 

 

 

 

 

 

 

 

 

 

23.

 

 

 

 

 

 

 

 

 

 

 

 

24.

Wage expense not deducted based on the federal work opportunity tax credit

24.

25.

Federal conformity deductions

25.

Uniformed Services

 

 

 

26.

Military pay received by Ohio residents while stationed outside Ohio

26.

27.

Compensation earned by nonresident military servicemembers and their civilian spouses

27.

28.

Uniformed services retirement income

28.

29.

Military injury relief fund grants and veteran’s disability severance payments

29.

30.

Certain Ohio National Guard reimbursements and benefits

30.

Education

 

 

 

31.

Amounts contributed to Ohio CollegeAdvantage: Ohio’s 529 Plan

31.

32.

Pell/Ohio College Opportunity taxable grant amounts used to pay room and board

32.

33.

Ohio educator expenses in excess of federal deduction

33.

Medical

 

 

 

34.

Disability benefits

34.

35.

Survivor benefits

35.

36.

Unreimbursed medical and health care expenses (see instructions for worksheet; include a copy)

...................36.

37.

Medical savings account contributions/earnings (see instructions for worksheet; include a copy)

37.

38.

Qualified organ donor expenses

38.

39.

Total deductions (add lines 11 through 38 ONLY). Enter here and on Ohio IT 1040, line 2b

39.

 

 

 

 

22000402

Sequence No. 4

2022 Schedule of Adjustments – page 2 of 2

2022 Ohio Schedule IT BUS

 

Business Income

 

Use only black ink/UPPERCASE letters.

22260102

Primary taxpayer’s SSN

 

Sequence No. 5

Enter all business income that you (and your spouse, if filing jointly) received during the tax year on this schedule. Enter only those amounts that are included in your federal adjusted gross income. Only one IT BUS should be used for each return filed. See R.C. 5747.01(B). Use whole dollars only.

Part 1 – Business Income From IRS Schedules

Note: Do not include amounts listed on the IRS schedules below that are nonbusiness income.

See R.C. 5747.01(C). If the amount on a line is negative, place a “-“ in the box provided.

1.

Schedule B – Interest and Ordinary Dividends

1.

2.

Schedule C – Net Profit or Loss From Business (Sole Proprietorship)

 

 

 

....2.

 

3.

Schedule D – Capital Gains and Losses

 

 

 

....3.

4.

Schedule E – Supplemental Income and Loss

 

 

....4.

 

 

5.

Guaranteed payments or compensation from a pass-through entity to a 20% or greater direct

 

 

 

or indirect owner

5.

6.

Schedule F – Net Profit or Loss From Farming

 

 

 

.... 6.

 

7.

Other business income or loss not reported above (e.g. form 4797 amounts)

 

....7.

 

8.

Total business income (add lines 1 through 7)

 

....8.

 

Part 2 – Business Income Deduction

 

 

9.

Enter the lesser of line 8 above or Ohio IT 1040, line 1. If negative, enter zero;

 

 

 

stop here and do not complete Part 3

9.

10.

Enter $250,000 if filing status is single or married filing jointly; OR

 

 

 

Enter $125,000 if filing status is married filing separately

10.

11.

Enter the lesser of line 9 or line 10. Enter here and on Ohio Schedule of Adjustments, line 11

11.

Part 3 – Taxable Business Income

Note: If Ohio IT 1040, line 5 is zero, do not complete Part 3.

12.

Line 9 minus line 11

12.

 

 

 

 

 

 

 

 

 

 

 

13.

Taxable business income (enter the lesser of line 12 above or Ohio IT 1040, line 5). Enter.

here and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

on Ohio IT 1040, line 6

13.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14.

Business income tax liability – multiply line 13 by 3% (.03). Enter here and on Ohio IT 1040, line 8b

14.

 

 

 

 

 

 

 

 

.

 

 

Do not write in this area; for department use only.

2022 Schedule IT BUS – page 1 of 2

2022 Ohio Schedule IT BUS

Business Income

Primary taxpayer’s SSN

Part 4 – Business Sources

22260202

Sequence No. 6

List all sources of business income, with Ohio sources listed first. Also separately list your ownership percentage and/or your spouse’s ownership percent- age (if filing jointly). If necessary, complete additional copies of this page and include with your return.

1. FEIN / SSNPrimary ownership

.

Business name

%

Spouse’s ownership

 

 

 

.

 

 

%

 

 

 

 

 

 

2. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

3. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

4. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

5. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

6. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

7. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

8. FEIN / SSN

Primary ownership

Spouse’s ownership

.

Business name

%

.

%

2022 Schedule IT BUS – page 2 of 2

hio

Department of

2022 Ohio Schedule of Credits

Taxation

Use only black ink. Use whole dollars only.

 

 

 

Primary taxpayer’s SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22280102 Sequence No. 7

Many of these credits must be calculated using a worksheet and/or be supported by additional required documentation. See the instructions for worksheets and information on supporting documentation.

Nonrefundable Credits

1.

Tax liability before credits (from Ohio IT 1040, line 8c)

1.

2.

Retirement income credit (include 1099-R forms)

2.

3.

Lump sum retirement credit (include a copy of the worksheet and 1099-R forms)

3.

4.

Senior citizen credit (must be 65 or older to claim this credit)

4.

5.

Lump sum distribution credit (include a copy of the worksheet and 1099-R forms)

5.

6.

Child care & dependent care credit (include a copy of the worksheet)

6.

7.

Displaced worker training credit (include a copy of the worksheet and all required documentation)

7.

8.

Campaign contribution credit for Ohio statewide office or General Assembly

8.

9.

Income-based exemption credit

 

 

 

9.

10.

Total (add lines 2 through 9)

 

 

 

10.

11.

Tax less credits (line 1 minus line 10; if negative, enter zero)

11.

12.

Joint filing credit (see instructions for table).

 

 

% times line 11, up to $650

12.

 

 

13.

Earned income credit

 

 

 

13.

 

 

 

14.

Home school expenses credit (include copies of all required documentation)

14.

15.

Scholarship donation credit (include copies of all required documentation)

15.

16.

Nonchartered, nonpublic school tuition credit (include copies of all required documentation)

16.

17.

Vocational job credit (include a copy of the credit certificate)

17.

18.

Ohio adoption credit

 

 

 

18.

19.

Nonrefundable job retention credit (include a copy of the credit certificate)

19.

20.

Credit for eligible new employees in an enterprise zone (include a copy of the credit certificate)

20.

21. Grape production credit

 

 

 

21.

22.

InvestOhio credit (include a copy of the credit certificate)

22.

23.

Lead abatement credit (include a copy of the credit certificate)

23.

24.

Opportunity zone investment credit (include a copy of the credit certificate)

24.

Do not write in this area; for department use only.

2022 Schedule of Credits – page 1 of 2

 

2022 Ohio Schedule of Credits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Primary taxpayer’s SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

25.

Technology investment credit carryforward (include a copy of the credit certificate)

25.

26.

Enterprise zone day care & training credits (include a copy of the credit certificate)

26.

27.

Research & development credit (include a copy of the credit certificate)

27.

28.

Nonrefundable Ohio historic preservation credit (include a copy of the credit certificate)

28.

29.

Total (add lines 12 through 28)

29.

30.

Tax less additional credits (line 11 minus line 29; if negative, enter zero)

30.

22280202

Sequence No. 8

Nonresident Credit

Dates of Ohio residency

to

Other state of residency

31.

Nonresident Portion of Ohio adjusted gross income -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ohio IT NRC Section I, line 18 (include a copy)

31.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

32.

Ohio adjusted gross income (Ohio IT 1040, line 3)

32.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33a.

Divide line 31 by line 32 (four decimals; do not round;

 

 

 

 

 

 

 

 

 

 

 

.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

if greater than 1, enter 1.0000)

 

 

 

 

 

33a.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33.

Nonresident credit (line 30 times line 33a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Resident Credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34.

Resident credit – Ohio IT RC, line 7 (include a copy)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34.

 

 

 

 

 

 

 

 

 

 

 

35.

Total nonrefundable credits (add lines 10, 29, 33 and 34; enter here and on Ohio IT 1040, line 9)

35.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refundable Credits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36.

Refundable Ohio historic preservation credit (include a copy of the credit certificate)

36.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37.

Refundable job creation credit & job retention credit (include a copy of the credit certificate)

37.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38.

Pass-through entity credit (include a copy of the Ohio IT K-1s)

 

 

 

 

 

 

 

38.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

39.

Motion picture & Broadway theatrical production credit (include a copy of the credit certificate)

39.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40.

Venture capital credit (include a copy of the credit certificate)

 

 

 

 

 

 

 

40.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41.

Total refundable credits (add lines 36 through 40; enter here and on Ohio IT 1040, line 16)

41.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2022 Schedule of Credits – page 2 of 2

2022 Ohio Schedule

of Dependents

Use only black ink/UPPERCASE letters.

Primary taxpayer's SSN

22230102

Sequence No. 9

Do not list the primary filer and/or spouse (if filing jointly) as dependents on this schedule. Use this schedule to claim dependents. If you have more than 15 dependents, complete additional copies of this schedule and include them with your income tax return. Abbreviate the “Dependent’s relationship to

you” if necessary.

 

 

1. Dependent’s SSN

Dependent's date of birth (MM-DD-YYYY)

Dependent’s relationship to you

-

-

Dependent’s first name

 

 

 

 

 

 

 

 

 

M.I. Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

Dependent’s relationship to you

-

-

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

-

-

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

-

-

Dependent’s first name

 

 

 

 

 

 

 

 

 

M.I. Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7. Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

Dependent’s relationship to you

-

Dependent’s first name

-

M.I. Dependent's last name

Do not write in this area; for department use only.

2022 Schedule of Dependents – page 1 of 2

2022 Ohio Schedule

of Dependents

22230202

Primary taxpayer's SSN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sequence No. 10

8. Dependent’s SSN

 

 

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9. Dependent’s SSN

 

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10. Dependent’s SSN

 

 

 

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11. Dependent’s SSN

 

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12. Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13. Dependent’s SSN

 

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14. Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15. Dependent’s SSN

 

 

 

 

Dependent's date of birth (MM-DD-YYYY)

 

 

 

 

 

Dependent’s relationship to you

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dependent’s first name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M.I.

 

Dependent's last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2022 Schedule of Dependents – page 2 of 2

Document Specifications

Fact Detail
Ink and Letter Case Requirement Users must fill out the Ohio IT 1040EZ form using only black ink and uppercase letters.
Dollar Amounts When entering figures, whole dollars only must be used; cents are not considered on this form.
Amendment Indication If the form is used to make an amendment, a designated checkbox must be marked and the inclusion of Ohio IT RE is required.
Filing Status Options Filers must check their filing status on the form, which should be consistent with what is reported on their federal income tax return.
Governing Law The form follows guidelines and laws set by the Ohio Revised Code (R.C.) sections relevant to personal income tax, such as R.C. 5747.01(B) for business income and deductions.

How to Use Ohio It 1040Ez

Filling out the Ohio IT 1040EZ form requires careful attention to detail to ensure accuracy and compliance with state tax regulations. This form is designed for Ohio residents to report their annual income and calculate the amount of state tax owed or the refund due from the state. The following steps are designed to guide you through the process from start to finish.

  1. Use only black ink and write in UPPERCASE letters to fill out the form.
  2. Do not staple or paper clip any documents to the form.
  3. Start by entering the primary taxpayer’s Social Security Number (SSN) and the spouse’s SSN if filing jointly. Mark the box if either taxpayer is deceased.
  4. Fill in your school district number.
  5. Provide your name, middle initial, and last name. If filing jointly, include your spouse's first name, middle initial, and last name.
  6. Input your complete address, including city, state, and ZIP code. If applicable, include information for a foreign country and postal code.
  7. Select your residency status (Resident, Part-year, Nonresident) for both yourself and your spouse, if applicable.
  8. Check your filing status as reported on your federal income tax return (Single, Head of Household, Qualifying Widow(er), Married Filing Jointly, Married Filing Separately).
  9. If applicable, note the state of residence for a part-year or nonresident status.
  10. Mark the box if you have a federal extension or meet the criteria for irrebuttable presumption as a nonresident.
  11. Check if you or your spouse can be claimed as a dependent on someone else's return.
  12. Enter your Federal Adjusted Gross Income in line 1.
  13. Report any additions or deductions on lines 2a and 2b by including the Ohio Schedule of Adjustments.
  14. Calculate your Ohio Adjusted Gross Income on line 3.
  15. Input the exemption amount on line 4.
  16. List the number of exemptions on line 5.
  17. Calculate your Ohio Income Tax Base on line 5 and enter any business income on line 6.
  18. Determine Taxable Business and Nonbusiness Income on lines 6 and 7.
  19. Calculate your Nonbusiness and Business Income Tax liability on lines 8a and 8b.
  20. Input your total income tax liability before credits on line 8c.
  21. List your Ohio nonrefundable credits on line 9.
  22. Adjust your tax liability with nonrefundable credits on line 10.
  23. Include interest penalty for underpayment of estimated tax on line 11 and unpaid use tax on line 12.
  24. Sum up your total Ohio tax liability before withholding or estimated payments on line 13.
  25. Detail your Ohio income tax withheld and estimated payments on lines 14 and 15.
  26. Include any refundable credits on line 16.
  27. For amended returns, fill out lines 17 through 19 accordingly.
  28. Compute your total Ohio tax payments and overpayment or tax due on lines 18 through 21.
  29. Add any interest due on late payments on line 22.
  30. Calculate your total amount due or refund on lines 23 and 27.
  31. Sign the form and include your phone number, date, and if applicable, spouse's signature, preparer's name, and PTIN.
  32. Mail your completed form to the appropriate address based on whether payment is included.

Ensure all information is correct and all relevant schedules or documents are included before mailing your return to the Ohio Department of Taxation. This meticulous approach will help facilitate a smooth processing of your state income tax return.

Crucial Questions on This Form

What is the Ohio IT 1040EZ form?

The Ohio IT 1040EZ form is a document that individuals use to file their state income tax return with the Ohio Department of Taxation. This form is streamlined for simpler tax situations, where filers do not need to itemize deductions or report extensive income from multiple sources. However, it's important to note that beginning with tax year 2022, the Ohio IT 1040EZ form has been consolidated into the Ohio IT 1040 form. The consolidation aims to simplify the tax filing process, allowing all Ohio taxpayers to use a single form regardless of the complexity of their tax situation.

Who should use the Ohio IT 1040 form?

The Ohio IT 1040 form is designed for all Ohio residents who need to report income and file taxes with the state. Whether you're employed, run a business, or have other sources of income, such as investments, this form accommodates various types of income and deductions. The form can be used by individuals filing as single, married filing jointly, or married filing separately. Additionally, it provides sections for taxpayers to claim credits, adjustments, and to report their Ohio adjusted gross income.

How can I claim exemptions on the Ohio IT 1040 form?

On the Ohio IT 1040 form, exemptions can be claimed in section 4, where taxpayers indicate the exemption amount which directly impacts the Ohio income tax base calculated later in the form. Taxpayers need to include the Schedule of Dependents, if applicable, to accurately claim exemptions for themselves, their spouse, and any dependents. The number of exemptions claimed influences the amount of income subject to tax, potentially reducing the overall tax liability.

What are additions and deductions on the Ohio IT 1040 form, and how do I report them?

Additions and deductions on the Ohio IT 1040 form refer to specific adjustments to your federal adjusted gross income to calculate your Ohio adjusted gross income. Additions might include certain types of income not taxed at the federal level but subject to state tax, such as non-Ohio state or local government interest. Deductions might include contributions to Ohio's 529 plan or business income deductions. These are reported in sections 2a and 2b of the form, respectively. Taxpayers should include the Ohio Schedule of Adjustments to provide details of these additions and deductions.

How do I report business or farm income on the Ohio IT 1040 form?

Business or farm income is reported on the Ohio Schedule IT BUS, which is an integral part of the Ohio IT 1040 form. Taxpayers need to list income from IRS Schedules C, E, and F, among others, to report net profit or loss from these activities. The Ohio Schedule IT BUS also includes a section for calculating the business income deduction before arriving at taxable business income, which ultimately affects the Ohio income tax base.

What should I do if I need to amend a previously filed Ohio IT 1040 form?

If you need to amend a previously filed Ohio IT 1040 form, check the "AMENDED RETURN" box at the top of the form and include the Ohio IT RE form, which is specifically for amendments. You will need to provide the original amounts reported, as well as the corrected figures, and explain the reasons for the changes. This ensures that the Ohio Department of Taxation can accurately process the amendment and make any necessary adjustments to your tax liability or refund.

Common mistakes

When filling out the Ohio IT 1040EZ form, people can easily make mistakes that may affect their tax returns. Recognizing and avoiding these common errors can streamline the filing process and ensure accuracy in tax reporting. Below are five mistakes commonly made:

  1. Using Incorrect Ink: The form requires that all entries be made using black ink. This specification is not just for aesthetics; it is designed to ensure that all entries are clearly legible and can be accurately scanned by processing equipment. Using different ink colors can result in processing delays or inaccuracies.
  2. Not Using UPPERCASE Letters: The instructions specify that all entries should be made in UPPERCASE letters. This is another measure to ensure legibility and accurate processing. Lowercase entries can lead to misinterpretation of information, potentially causing processing errors.
  3. Rounding Errors: The form mandates the use of whole dollars only, excluding cents. It's crucial to round numbers correctly to the nearest dollar, as inaccuracies in rounding can impact the calculation of your tax base and ultimately affect the amount of tax owed or refund due.
  4. Incorrect Filing Status: One common mistake is selecting the wrong filing status. Your filing status affects your tax liability and potential deductions, so it's important to choose correctly based on your marital status and other criteria as specified by the IRS.
  5. Forgetting to Include Required Schedules: Certain sections of the Ohio IT 1040EZ form require additional schedules or documentation to be attached, such as the Ohio Schedule of Adjustments or the Schedule IT BUS for business income. Failing to include these can make the return incomplete, leading to processing delays or requests for additional information.

Avoiding these mistakes requires careful attention to the form's instructions and details, ensuring all information is presented clearly and accurately. This can help streamline the filing process and avoid unnecessary delays or complications with the Ohio Department of Taxation.

Documents used along the form

When filing the Ohio IT 1040EZ form, taxpayers often need to submit additional forms and documents to provide a full picture of their financial situation. The following documents are commonly used in conjunction with the Ohio IT 1040EZ form:

  • Ohio Schedule of Adjustments (IT Sched A): This form is used to adjust your federal adjusted gross income for certain additions, deductions, and credits that are specific to Ohio. It's critical for ensuring your Ohio adjusted gross income accurately reflects any state-specific tax considerations.
  • Ohio Schedule IT BUS: For individuals who have business income, the Ohio Schedule IT BUS must be completed. This form calculates the taxable business income after deductions are applied, which then influences the Ohio IT 1040 or IT 1040EZ forms.
  • Ohio IT/SD 2210: Taxpayers who underpaid their estimated tax might need to fill out this form. It helps calculate any interest or penalty due to underpayment of estimated tax, ensuring that you comply with state tax laws.
  • Schedule of Ohio Withholding: If you've had Ohio income tax withheld from wages, pensions, or other sources, this schedule is necessary. It tracks the total Ohio income tax withheld to be credited against your total tax liability.

This list is not exhaustive, and depending on specific circumstances, other forms might be necessary. For instance, itemized deductions, credits for taxes paid to other states, or specific types of income could require additional documentation. Always consult with a tax professional or refer to the Ohio Department of Taxation's resources to ensure compliance with state tax filing requirements.

Similar forms

The 1040 Federal Income Tax Return is a document that closely resembles the Ohio IT 1040EZ form in its purpose and structure. Both are used for reporting individual income and calculating taxes owed or refunds due to the taxpayer. They collect similar basic information, such as income, adjustments, deductions, and credits. However, the 1040 form is used on a federal level while the Ohio IT 1040EZ specifically serves Ohio state taxpayers.

The Schedule A (Itemized Deductions) document aligns with Ohio's 1040EZ in that it provides a method for taxpayers to reduce their taxable income through various deductions. While Schedule A is attached to the federal 1040 form for itemizing deductions like medical expenses, state taxes paid, and charitable donations, the Ohio form integrates adjustments and deductions in its own schedules to fine-tune the taxable income figure for the state's purposes.

Schedule C (Profit or Loss from Business) parallels the business income sections of the Ohio IT 1040EZ. This schedule is for reporting income or loss from a business operated or a profession practiced as a sole proprietor and feeds into the federal 1040 form. Similarly, the Ohio IT 1040EZ includes sections for reporting business income, which must be calculated into the taxpayer’s total income for state tax purposes.

The W-2 form (Wage and Tax Statement) provides information that is essential for completing the Ohio IT 1040EZ, much as it is for the federal 1040 form. This document reports an employee's annual wages and the amount of taxes withheld from their paycheck, serving as a key piece of documentation for accurately reporting income and taxes already paid.

The 1040-ES (Estimated Tax for Individuals) form is similar to aspects of the Ohio IT 1040EZ that deal with estimates and payments. Taxpayers who do not have taxes withheld or who do not have sufficient taxes withheld from their salary must make estimated tax payments to avoid underpayment penalties, a concept that is mirrored in state-specific procedures for estimated payments.

Schedule E (Supplemental Income and Loss) is analogous to sections of the Ohio IT 1040EZ that pertain to rental property income, royalties, partnerships, S corporations, and trusts. Both federal and state tax forms require reporting of these income types, highlighting the broader requirement for taxpayers to account for all income sources, regardless of origin.

The Schedule SE (Self-Employment Tax) has a counterpart in the Ohio IT 1040EZ concerning self-employment income reporting and related tax calculations. Although self-employment tax specifically refers to Social Security and Medicare tax for federal purposes, self-employed individuals must also report their income at the state level, affecting their taxable income and liability.

The Schedule D (Capital Gains and Losses) form finds its counterpart in the Ohio IT 1040EZ where individuals must report income from the sale of assets. Both forms require taxpayers to include profit or loss from these sales in their overall income calculation, influencing their tax liability.

Schedule IT NOL (Net Operating Loss) for Ohio mirrors the federal treatment of net operating losses, allowing taxpayers to carry forward or carry back losses under certain conditions. This parallels federal rules, enabling businesses that have experienced a loss to reduce their tax liability in other years.

Finally, the Earned Income Credit (EIC) documentation at the federal level, which supports low- to moderate-income working individuals and families, aligns with tax credits offered through Ohio’s IT 1040EZ. These credits are designed to reduce the amount of tax owed and may provide a refund to eligible filers, showcasing a shared goal of supporting eligible taxpayers through tax benefits.

Dos and Don'ts

When preparing and filling out the Ohio IT 1040EZ form, there are specific actions that can streamline the process and avoid common errors. Below are five things each that you should and shouldn't do.

Do:

  1. Use black ink and UPPERCASE letters: This helps ensure that your form is readable and processed accurately.
  2. Fill out using whole dollars only: Rounding to the nearest dollar simplifies the calculation process, making your form easier to review and process.
  3. Check the correct boxes for amended returns or NOL carrybacks if applicable: Indicating an amended return or NOL carryback correctly is essential for proper processing.
  4. Include all necessary schedules and documentation: If you have adjustments, credits, or additional income to report, attach the corresponding Ohio schedules or documentation as required.
  5. Review for accuracy: Double-check your math and the information you've provided to ensure everything is accurate and complete.

Don't:

  1. Staple or paper clip the pages: Stapling or using a paper clip can hinder the processing of your document.
  2. Forget to include your school district number if applicable: This information is necessary for correctly assessing local taxes.
  3. Leave sections blank: If a section does not apply, it's often better to put a "0" or "N/A" rather than leaving it blank, to show that you didn't simply overlook it.
  4. Omit signatures: Both you (and your spouse if filing jointly) need to sign the return for it to be processed.
  5. Ignore instructions for federal extension filers, nonresidents, or dependents: Special instructions may apply if you're filing with a federal extension, are a nonresident, or someone can claim you as a dependent. Make sure to review and follow these guidelines.

Correct and careful completion of the Ohio IT 1040EZ form ensures your income tax return is processed efficiently, minimizing the chance of errors or delays. Always consult the most current form and instructions, or a tax professional if you have specific questions or concerns.

Misconceptions

There are several common misconceptions regarding the Ohio IT 1040EZ form that can cause confusion for taxpayers. Let's address and clarify some of these misunderstandings:

  • Only simple returns can use the IT 1040EZ form. Many believe that the Ohio IT 1040EZ form is only for the simplest of tax returns. However, Ohio does not offer a form specifically titled "IT 1040EZ" similar to the federal EZ form of the past. Taxpayers must use the Ohio IT 1040 form, which can accommodate a range of complexities, including credits, deductions, and multiple income sources with its schedules and adjustments.

  • You cannot itemize deductions on the Ohio IT 1040 form. This misconception steers taxpayers away from potentially reducing their taxable income. The Ohio IT 1040 does allow taxpayers to itemize deductions if it’s beneficial for them. Ohio Schedule of Adjustments and other schedules enable taxpayers to adjust their income based on specific deductions and credits.

  • Filing with the IT 1040 form means you cannot claim credits for education expenses. The truth is, taxpayers can claim credits for education expenses. The Ohio Schedule of Adjustments and the Ohio Schedule of Credits provide avenues to claim various credits, including those for education, thus adjusting the tax liability for qualifying expenses.

  • If someone can claim you as a dependent, you shouldn't file an Ohio IT 1040 form. This myth discourages many young and/or part-time workers from filing taxes. Even if you can be claimed as a dependent on someone else’s return, you may still need to file your own Ohio IT 1040 form to report your income, possibly claim a refund of withheld taxes, or meet other filing requirements set by the state.

  • Nonresidents cannot file the Ohio IT 1040 form. Nonresidents earning income from Ohio sources are indeed required to file the Ohio IT 1040, along with the Ohio Schedule of Income, to report such earnings. The form accommodates different residency statuses and includes a dedicated section for nonresidents to calculate their Ohio tax liability accurately.

Understanding these points can help Ohio taxpayers navigate their state tax obligations more effectively, ensuring that they take advantage of all applicable credits and deductions, understand their obligations, and accurately report their income regardless of its complexity or their residency status.

Key takeaways

Filling out and using the Ohio IT 1040EZ form is a crucial process for many residents of Ohio, ensuring they comply with state tax regulations. Here are 10 key takeaways to understand about this form:

  • Use Black Ink and Uppercase Letters: When completing the form, it’s important to use only black ink and to print information in uppercase letters to ensure clarity and legibility.
  • Deal in Whole Dollars: The form requires that all monetary amounts be rounded to the nearest whole dollar, simplifying the calculation process.
  • Amended Returns: There is an option to mark the form as an amended return. If you need to amend a previously filed return, you must also include the Ohio IT RE form.
  • Residency Status: Your residency status affects how you are taxed. The form allows you to indicate whether you are a full-year resident, part-year resident, or nonresident for the tax year.
  • Filing Status: Similar to federal income tax returns, your filing status (such as single, married filing jointly, etc.) must match what is reported on your federal income tax return.
  • School District and County Info: The form requires information about your Ohio school district and county, which affects your local taxes.
  • Additions and Deductions: You must report certain additions to and deductions from your federal adjusted gross income specific to Ohio tax law.
  • Exemption Amount and Number of Exemptions: There are fields to declare your exemption amount and how many exemptions you’re claiming, including you, your spouse, and any dependents.
  • Business and Nonbusiness Income: Separate sections exist for reporting taxable business income and nonbusiness income, highlighting the state’s differential treatment of these income types.
  • Tax Liability and Credits: After calculating your income tax liability, you can subtract any credits you are eligible for to determine your final tax obligation or refund.
  • Signatures Required: Do not forget to sign the form. A return is not considered valid until it’s signed by the taxpayer (and their spouse if filing jointly).

It’s also important not to staple or paper clip the documents, to ensure smooth processing. Individuals who owe $1.00 or less are not required to make a payment, and similarly, refunds of $1.00 or less will not be issued. Understanding these key points can help taxpayers fill out and submit their Ohio IT 1040EZ forms correctly and efficiently.

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