2022 Ohio IT 1040 / SD 100

• INSTRUCTIONS ONLY • NO RETURNS •

hio

2022

Instructions for Filing Original and Amended:

• Individual Income Tax (IT 1040)

• School District Income Tax (SD 100)

hio

Department of

Taxation

tax. hio.gov

Net operating loss (IT NOL) ..................50

Nonresident credit (IT NRC) ............23-26

Nonresident statement (IT NRS) ....13, 49

Payment options .....................................6

Refund status .........................................2

Residency ............................................. 11

Resident credit (IT RC) ......................... 26

Residency credits .................................22

Retirement income credit......................20

Schedule of Adjustments .................15-19

Schedule of Credits..........................20-23

School district numbers....................40-45

SD 100

Completing the top portion................13

General information ..........................46

Line instructions ................................ 47

School district tax rates ................ 40-45

Senior citizen credit ........................20, 47

Social Security income .........................16

Use (sales) tax

Instructions........................................14

Worksheet ......................................... 31

Highlights for 2022..................................5

Individual credits .............................. 20-21

Income statements (W-2, 1099) ......38-39

Interest............................................15, 47

IT 1040

Completing the top portion ................13

General information .......................... 11

Line instructions ...........................14-15

Income tax rates and tables ......... 31-37

Joint ling credit ....................................20

Lump sum credits

Instructions........................................20

Worksheets .......................................29

Mailing addresses...................................6

Medical & health care expenses

Instructions........................................18

Worksheet ......................................... 27

Military .........................................9, 17-18

Modied adjusted gross income ............. 7

Amended returns .................................... 8

Business credits ..............................21-23

Business income

Business income deduction (IT BUS) ... 19

Denitions and examples ..................10

College savings (Ohio 529 plan)

Instructions........................................18

Worksheet ......................................... 28

Deceased taxpayers ...............................7

Direct deposit options ............. Back cover

Donations .......................................12, 15

Earned income credit............................21

Electronic ling options ........... Back cover

Estimated tax payments for 2023 ........... 7

Exemptions ...........................................14

Filing extensions ...............................7, 13

Filing requirements ......................... 11, 46

General information ................................ 7

Table of Contents

2022 Ohio IT 1040 / SD 100

Check Your Refund Status Anytime, Anywhere!

¬ 24-Hour Hotline - 1-800-282-1784

¬ Online at tax.ohio.gov/refund

¬ Mobile App - Search "Ohio Taxes" on your device's app store.

These instructions contain law references for specic line items and requirements. To review Ohio income and school district

income tax law, see codes.ohio.gov/orc/5747 and codes.ohio.gov/orc/5748, respectively.

Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us

with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social

Security number in order to administer this tax.

Need Help? – To help answer your questions and ensure that your tax returns are led accurately, the Department of Taxation

provides the following resources at tax.ohio.gov:

*Persons who use text telephones (TTYs) or adaptive telephone equipment only: Contact the Ohio Relay Service at 7-1-1 or

1-800-750-0750 and give the communication assistant the Ohio Department of Taxation phone number that you wish to contact.

Additional Resources

Volunteer Income Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE): These programs help

persons with disabilities as well as elderly, low-income and limited English-speaking taxpayers complete their state and

federal returns. For locations in your area, call 1-800-906-9887, or visit their website:

http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers

AARP: Trained and certied AARP tax aide volunteer counselors assist low- to middle-income taxpayers, with special

attention to those age 50 and older. For more information, call 1-888-227-7669 or visit their website:

http://www.aarp.org/money/taxes/aarp_taxaide/

Taxpayer Assistance

2022 Ohio IT 1040 / SD 100

Forms – Find all individual and school district income tax forms (including related schedules and worksheets). Many forms have

ll-in versions that you can complete online, print, and then submit to the Department. You can also request tax forms anytime

by calling 1-800-282-1782.

FAQs – Review answers to common questions on topics such as business income and residency issues.

Online Services – File your state and school district income tax returns for free. There are also several self-service options

such as making payments, viewing transcripts, and accessing your 1099-G and 1099-INT statements from the Department.

Online Notice Response Service – Securely submit documents online in response to most notices or requests for ad-

ditional information sent by the Department.

Guest Payment Service – Make individual and school district income tax payments electronically without having to register

for an Online Services account.

Information Releases – Research detailed explanations and legal analyses of certain tax topics such as residency and tax

issues facing military servicemembers and their civilian spouses.

The Finder – Look up your address to determine if you live in a taxing school district as well as the tax rate and four-digit

school district number.

Ohio Virtual Tax Academy – View webinars designed and presented by Department sta on Ohio's state taxes.

Tax Alerts – Sign up to receive tax updates and reminders from the Department via email.

Email – Visit tax.ohio.gov/emailus to access a

secure email form. Complete all required elds

before submitting your question.

Call – You may call to speak with an examiner

at 1-800-282-1780* during the Department's

normal business hours (8:00 a.m. to 5:00 p.m.,

Monday through Friday excluding holidays).

Write – Contact the Department by mail at:

Ohio Department of Taxation

P.O. Box 182847

Columbus, OH 43218-2847

methods:

A Message From the Ohio Tax Commissioner

Dear Ohio Taxpayers,

Thank you to all Ohioans for taking the time to prepare and le the 2022 Ohio income tax return.

You will nd some changes this year to Ohio’s income tax ling system. This instruction booklet will explain those changes and

how best to ll out your return.

Please note some of the changes to Ohio’s income tax for tax year 2022:

• All tax brackets have been adjusted for ination. As a result, taxpayers with taxable income of $26,050 or less will pay no

income tax.

• A new addition and credit are applicable to investors in a pass-through entity that les the IT 4738.

• A new, nonrefundable credit is available for employing certain persons enrolled in a certied vocational training program.

If you aren’t already ling your tax return electronically, please consider joining the 93 percent of taxpayers who do so. It’s more

accurate, more secure, and the quickest way to get a refund. Remember, you can le your Ohio tax return online and for free

with our I-File system.

Please keep in mind the deadline for ling both your Ohio and federal tax return is April 18, 2023. And as a reminder, a request

for a ling extension does not extend your payment due date.

If you have any questions or need assistance with your return, you can contact our Taxpayer Assistance line at 1-800-282-

1780, or click on ‘Contact Us’ at tax.ohio.gov.

Best wishes,

Je McClain

Ohio Tax Commissioner

Our Mission

To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law.

2022 Ohio IT 1040 / SD 100

IMPORTANT: The printed version of these instructions are accurate as of December 12, 2022. The following corrections have been made

to the online version:

• Page 17: "Space Force" was added to the list of uniformed services in the line 28 instruction.

Ohio Income Tax Tables. For tax year 2022, individuals with

Ohio taxable nonbusiness income of $26,050 or less are not subject

to Ohio income tax. Also, the tax brackets have been indexed for

ination per Ohio Revised Code section 5747.02(A)(5). See pages

31-37.

Pass-Through Entity Related Addition and Credit. A new

addition and credit are applicable to investors in a pass-through

entity that les the IT 4738. See pages 15 and 23.

Vocational Job Credit. A new nonrefundable credit is

available for individuals who employ eligible employees in a work

based learning experience, internship, or cooperative education

program and were issued a credit certificate from the Ohio

Department of Education. See the instructions on page 21.

Guest Payment Service. The Department now has an option to

make Ohio income tax payments without registering for an account.

For more information, see tax.ohio.gov/Pay.

Schedules of Withholding. Paper filers must complete the

Schedule of Ohio Withholding (and Schedule of School District

Withholding) listing each income statement reporting Ohio (or school

district) tax withheld. See pages 14 and 47 for more information.

Beginning with tax year 2019,

your exemption amount, certain credits, and the school district

income tax bases are determined using "modied adjusted gross

income" or "modied adjusted gross income less exemptions." See

the instructions on page 7.

Electronic Estimated Payments. Estimated payments can be

submitted with your electronically led Ohio IT 1040 and/or SD

100 through a participating third-party tax preparation product.

Payments may be future-dated but must be scheduled by the 4th

quarter estimated payment due date.

Electronic 1099-G. Your 1099-G is available to view and print using

Online Services at tax.ohio.gov/File. You can elect to receive your

1099-G electronically.

Highlights for 2022



2022 Ohio IT 1040 / SD 100

Write legibly using black ink and UPPERCASE letters.

Double-check your demographic information.

• Verify your name(s) and SSN(s) are correct.

• Verify your current address. If you are due a refund, it will be

mailed to this address.

Verify the forms and vouchers are for the correct tax year.

• The Department releases new forms and vouchers each tax

year. Do not change the year on the form or voucher. If you

do this, processing of your form or voucher may be delayed.

Do not write on software-generated returns.

• If you print a software-generated return from a tax preparation

program and later need to change information on the return,

do not write in the changes. Use the software to make the

necessary changes and reprint the return.

• The Department’s system will not pick up handwritten changes

on returns generated by tax preparation software.

Use the proper payment voucher.

• Use the Ohio IT 40P to pay your Ohio income tax, and the

Ohio SD 40P to pay your school district tax due.

• If you are amending your return(s), use the Ohio IT 40XP to

pay your Ohio income tax, and the Ohio SD 40XP to pay your

school district tax due.

Do not staple, paper clip, or otherwise attach your return

together.

• This will allow the Department to process your return as

quickly as possible. We will ensure your return information

stays grouped together.



● To round, drop any cents less than 50 cents and increase

amounts 50 cents or above to the next dollar.

Include all necessary schedules and worksheets.

• If you have an amount on line 2a and/or 2b of your IT 1040,

include the Ohio Schedule of Adjustments.

• If you have an amount on line 9 and/or 16 of your IT 1040,

include the Ohio Schedule of Credits and any appropriate

worksheets.

• If you have an amount on line 11 of your Ohio Schedule of

Adjustments, include the Ohio Schedule IT BUS.

• If you have dependents, include Ohio Schedule of Dependents.

• Ensure your return is placed in the proper order:

1) Ohio IT 1040 (pages 1 and 2)

2) Ohio Schedule of Adjustments

3) Ohio Schedule IT BUS

4) Ohio Schedule of Credits

5) Ohio Schedule of Dependents

6) Ohio Schedule of Withholding

7) Worksheets and attachments

8) Wage and income statements



• If you have an amount on line 14 of your IT 1040 and/or an

amount on line 7 of your SD 100, include the Schedule of Ohio

Withholding and/or Schedule of School District Withholding

as well as copies of your wage and income statements.

• If you are claiming any refundable and/or nonrefundable busi-

ness credits on your Ohio Schedule of Credits, include copies

of the required certicates and/or Ohio K-1s.

Do not include any banking information with your return.

• Direct deposit of individual income and school district income

tax refunds is not available to paper lers.



send each return in its own envelope.

Common Filing Tips for Paper Filers



ACI Payments charges a service fee of 2.65%

of your payment or $1, whichever is greater.

Ohio does not receive any of this fee.

The payment will appear on your credit card

statement as two separate entries – one for

the payment and another for the service fee.

What information do I need when using

this payment method?

Please have the following information

available:

● The Ohio jurisdiction code: 6446;

● Your SSN and your spouse’s SSN (if l-

ing jointly);

● The tax year of your payment;

● The payment amount;

● Your credit or debit card number and

expiration date; AND

● The school district number (if making a

school district income tax payment).

How do I make a debit or credit card

payment by phone?

When you call ACI Payments:

● First, when prompted, enter “2”.

● Second, when prompted, enter “6446#”.

● Third, verify the information. If correct,

enter “1”.

● Fourth, when prompted, enter “1” if ma-

king an income tax payment, or “2” if

making a school district income tax

payment.

You will then be prompted to enter your

payment information.

Generally, Ohio income and school district

income tax is due by April 18, 2023. There

are several options for paying these taxes.

Payments for Ohio and school district

income taxes must be made separately.

The Department is not authorized to

set up payment plans. You may submit

partial payments toward any outstanding

tax, interest, or penalty. However, such

payments will not stop the Department's

billing process or collection attempts by the

Ohio Attorney General's Oce.

Electronic Check

Any ler can pay by electronic check via

the Department's Online Services or Guest

Payment service, both available at tax.ohio.

gov/Pay.

Note: If you are ling in Ohio for the rst

time, you may not be eligible to use the

Department's Online Services or Guest

Payment service to pay your Ohio income

taxes.

Additionally, electronic lers can follow their

ling software's payment prompts at the time

they le their returns.

An electronic check withdraws funds directly

from your checking or savings account.

There is no fee for using this payment

method. Generally, your payment will be

withdrawn within 24 hours of the date you

choose for payment. You must ensure that

the funds are in your account and available

on the date you choose for payment. The

payment will show on your bank statement

as “STATE OF OHIO”.

You can delay payment until the payment

deadline of April 18, 2023. You can also pay

your quarterly 2023 Ohio individual and/or

school district estimated income tax with

this method.

Important: Future-dated payments can

only be modied through the Department's

Online Services at tax.ohio.gov/File.

Debit or Credit Card

Any ler can pay using a debit or credit card

(Discover, Visa, MasterCard, or American

Express). These payments can be made

via tax.ohio.gov/Pay or www.acipayon-

line.com. You can also pay over the phone

by calling 1-800-272-9829. You cannot

future-date a debit or credit card payment.

Note: ACI Payments, Inc. processes all

debit and credit card payments.

Payment Options and Mailing Addresses

2022 Ohio IT 1040 / SD 100

What if there’s a problem with my

payment?

Call ACI Payments at 1-800-487-4567.

Paper Check or Money Order

Any ler can pay by check or money order.

If you use a money order, keep a copy for

your records. You will be charged a $50 fee

for writing a bad check.

Ohio IT 1040: Make your check or money

order payable to “Ohio Treasurer of State.”

Include the tax year, form name, and

the last four digits of your SSN on the

“Memo” line. Include the appropriate

voucher:

● IT 40P for original returns; OR

● IT 40XP for amended returns.

SD 100: Make your check or money order

payable to “School District Income Tax.”

Include the tax year, form name, the last

four digits of your SSN, and the school

district number on the "Memo" line.

Include the appropriate voucher:

● SD 40P for original returns; OR

● SD 40XP for amended returns.

All payment vouchers are available at tax.

ohio.gov/forms.

Where Should I Mail My Return and/or Payment?

Mail To:

Ohio Department of Taxation

P.O. Box 2679

Columbus, OH 43270-2679

Ohio Department of Taxation

P.O. Box 2057

Columbus, OH 43270-2057

Ohio Department of Taxation

P.O. Box 182197

Columbus, OH 43218-2197

Ohio Department of Taxation

P.O. Box 182389

Columbus, OH 43218-2389

Mail To:

Ohio Department of Taxation

P.O. Box 182131

Columbus, OH 43218-2131

Ohio Department of Taxation

P.O. Box 182389

Columbus, OH 43218-2389

If Submitting Ohio Form:

IT 1040 without payment

IT 1040 with payment (include Ohio IT 40P / IT 40XP)

SD 100 without payment

SD 100 with payment (include SD 40P / SD 40XP)

If Only Submitting Payment With Voucher:

IT 40P / IT 40XP

SD 40P / SD 40XP

General Information for the Ohio IT 1040 and SD 100

1st quarter - April 18, 2023

2nd quarter - June 15, 2023

3rd quarter - Sept. 15, 2023

4th quarter - Jan. 16, 2024

2022 Ohio IT 1040 / SD 100

When Are My Ohio Returns Due?

Most taxpayers must le their Ohio IT 1040

and SD 100 (if applicable) by April 18, 2023.

You must le your return by this date even

if you are unable to pay the tax due. For an

exception for certain military servicemem-

bers, see page 9.

Filing extensions: Ohio does not have an

extension request form, but honors the IRS

extension. If you led an IRS extension, your

due date for ling your Ohio IT 1040 and SD

100 is October 16, 2023. Include a copy of

your IRS extension or IRS acknowledgment,

and/or your extension conrmation number.

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tend the time for payment of the tax due.

You must make extension payments by April

18, 2023 on the Ohio IT 40P and/or SD 40P.

Interest will accrue on any tax not paid by

April 18, 2023, and penalties may also apply.

See R.C. 5747.08(G) and Ohio Adm. Code

5703-7-05.

What Tax Records Do I Need to Keep?

Keep a copy of your:

● Income tax returns and schedules;

● Wage and income statements;

● Supporting documentation;

● Payment records;

for at least four years from the later of the

ling due date or the date you led the re-

turn. You must be able to support all items

listed on your return. See R.C. 5747.17.

How Should I Complete My Income Tax

Returns?

● Only use black ink.

● Round numbers to the nearest dollar.

● Print numbers and letters (UPPER

CASE only) inside the boxes as shown:

A N RTSY E TE1 2 3

When Will I Receive my Refund?

Most taxpayers who file their returns

electronically and request direct deposit

will receive their refunds in approximately

15 business days. Paper returns will take

approximately 8 to 10 weeks to process.

What Information Must a Preparer

Provide?

A tax return preparer must provide his/her

printed name and Preparer Tax Identica-

tion Number (PTIN) on all returns. The

PTIN serves as the preparer's signature.

The preparer should not otherwise sign

the return.

See R.C. 5703.263(C) and 5747.08(F).

Can My Tax Preparer Contact the

Department About My Tax Return?

You may check the box above your tax

preparer's name on page 2 of the return to

authorize your preparer to:

● Contact the Department about the status

of your return, payments, or refund;

● Provide the Department with information

missing from your return; AND

● Respond to inquiries or notices from the

Department related to the return.

You may also complete form TBOR 1, Dec-

laration of Tax Representative available at

tax.ohio.gov/forms. This form authorizes

a tax representative to represent you in any

matter before the Department.

See R.C. 5747.08(J).

Should I Make Estimated Tax Payments

for Tax Year 2023?

If your income is subject to Ohio withholding,

you generally do not need to make estimated

payments. You should make estimated pay-

ments for tax year 2023 if your estimated

Ohio tax liability (total tax minus total credits)

less Ohio withholding is more than $500.

Estimated payments are made quarterly ac-

cording to the following schedule:

Use the Ohio IT 1040ES vouchers to make

estimated Ohio income tax payments. Use

the Ohio SD 100ES vouchers to make es-

timated Ohio school district tax payments.

You can determine your estimated pay-

ments using the worksheet included with the

vouchers. Joint lers should determine their

combined estimated Ohio tax liability and

make joint estimated payments.

Note: Instead of making estimated pay-

ments, you can increase your Ohio with-

holding by ling a revised Ohio IT 4 with

your employer. Also, special rules regarding

estimated payments apply to certain taxpay-

ers with farming and/or shing income. See

Adm. Code 5703-7-04.

If you do not make the required estimated

payments, you may be subject to an interest

penalty for underpayment of estimated taxes.

See form IT/SD 2210.

For more information, see the "Income - Es-

timated Income/School District Taxes and

the 2210 Interest Penalty" topic at tax.ohio.

gov/FAQ.

See also R.C. 5701.11.

Line 26 – Military Pay for Ohio Residents

Nonresidents and resident

servicemembers stationed

in Ohio are not eligible for

this deduction. Only resident

servicemembers stationed

outside of Ohio are eligible.

Deduct military pay and allowances only if

all of the following are true:

● They are included in your federal adjusted

gross income;

● You received them while stationed outside

Ohio;

● You are a resident of Ohio; AND

● You were in active duty service in the

U.S. Army, Air Force, Navy, Marine Corp,

or Coast Guard or reserve components

thereof, or the National Guard.

"Stationed" means the servicemember's

permanent duty station. A servicemember's

"permanent duty station" is the military in-

stallation where the servicemember is cur-

rently assigned and is physically located

under non-temporary duty orders. Periods

of active duty outside Ohio for purposes

other than training, or periods of training

greater than 30 days outside Ohio, qualify

as being stationed outside Ohio.

For more information on taxation of military

servicemembers and their civilian spouses,

see page 9. See also R.C. 5747.01(A)(21).

Line 27 – Nonresident Military & Civilian

Spouse Wages

Ohio residents are not eli-

gible for this deduction. Only

nonresident servicemembers

and their nonresident civilian

spouses are eligible.

Deduct military pay and allowances earned

by the military servicemember if all of the

following are true:

● They are included in federal adjusted

gross income; AND

● The servicemember is a nonresident of

Ohio.

Also deduct compensation earned by a

civilian spouse in Ohio if all of the following

are true:

● The civilian spouse and the servicemem-

ber are in Ohio solely because of military

orders; AND

● The civilian spouse and the servicemem-

ber have the same state of legal residence.

For more information on taxation of military

servicemembers and their civilian spouses,

see page 9. See also 50 U.S.C. §4001.

Line 28 – Uniformed Services

Retirement Income

Deduct military retirement income if both of

the following are true:

● The income is included in federal adjusted

gross income; AND

● The income is related to your service in the

uniformed services or reserve components

thereof, or the National Guard.

The term "uniformed services" includes

the Army, Navy, Air Force, Marine Corps,

Space Force, Coast Guard, the commis-

sioned corps of the National Oceanic and

Atmospheric Administration, and the Public

Health Service.

If you served in the military and receive a

federal civil service retirement pension, you

are eligible for a limited deduction based on

the amount of your federal retirement pay

that is attributable to your years of military

service. You can contact the Oce of Per-

sonnel Management if you need assistance

in determining your military and total service

time used in your retirement calculation.

Example: Joe served in the Army for 10

years and then worked for the U.S. National

Parks Service for an additional 20 years

before retiring; a total of 30 years of federal

service time. Joe's total federal pension is

$100,000, $90,000 of which is included in his

federal adjusted gross income. In calculating

his Ohio deduction, Joe should divide 10

years by 30 years, and then multiply the re-

sult by $90,000 [90,000 X 10/30]. Thus, Joe

can deduct $30,000 or 1/3 of the portion of

his retired personnel pay included in federal

adjusted gross income.

Additionally, deduct amounts collected un-

der a “survivor benet” plan by a surviving

spouse or former spouse of a deceased

member of the “uniformed services.” You

may be required to provide a copy of the

federal 1099-R to verify this deduction.

Note: Amounts deducted on this line cannot

be used to calculate the retirement credit or

the lump sum retirement credit on the Ohio

Schedule of Credits.

For more information on taxation of military

servicemembers and their civilian spouses,

see page 9. See also R.C. 5747.01(A)(23)

and 5747.01(FF).

CAUTION

2022 Ohio Schedule of Adjustments

Line 29 – Military Injury Relief Fund and

Disability Severance Payments

Enter military injury relief fund and disability

severance payments that are included in

your federal adjusted gross income. For

more information on taxation of military

servicemembers and their civilian spouses,

see page 9. See also R.C. 5747.01(A)(24)

and (32).

Line 30 – Ohio National Guard

Reimbursements and Benets

Deduct reimbursements of group life insur-

ance premiums paid by the Ohio Adjutant

General if all of the following are true:

● The reimbursements are included in your

federal adjusted gross income;

● You purchased group life insurance pursu-

ant to the "Servicemembers' Group Life

Insurance Act"; AND

● You were on active duty in the Ohio Na-

tional Guard for the months during which

premiums were paid.

Also deduct death benets included in your

federal adjusted gross income, that are paid

by the Ohio Adjutant General, due to the

death of an active duty member of the Ohio

National Guard.

For more information on taxation of military

servicemembers and their civilian spouses,

see page 9. See also R.C. 5747.01(A)(20)

and (21).

Line 31 – Contributions to an Ohio 529

Plan

Deduct contributions you made to an Ohio

529 (CollegeAdvantage) savings plan. This

deduction is limited to $4,000 per beneciary

per year. Contributions exceeding the $4,000

limitation may be deducted on future years'

returns until fully utilized, subject to the

annual limitation of $4,000 per beneciary.

Married taxpayers may deduct up to a

maximum of $4,000 per beneciary whether

their ling status is married ling jointly or

married ling separately.

Use the worksheet on page 28 to assist you

in calculating the unused portion of your Ohio

529 account contributions.

Additionally, deduct income related to an Ohio

529 savings plan that is included in federal

adjusted gross income. Such amounts may

be reported as "other income" on your federal

return. Also deduct any negative amounts

reported in box 2 of your federal 1099-Q, that

were not deducted in computing your federal

adjusted gross income.

You may not deduct:

● Amounts contributed by another person;

● Amounts contributed to another state's

529 savings plan; OR

● Income related to a 529 savings plan that

is not included in federal adjusted gross

income.

For Ohio 529 Plan information, call 1-800-233-

6734 or visit www.collegeadvantage.com.

For more tax information, see the "Income -

529 Plan Account Deduction" topic at tax.

ohio.gov/FAQ. See also R.C. 5747.01(A)(9)

and 5747.70.

Line 32 – Portion of Certain College

Grants Used to Pay Room and Board

Deduct any portion of a federal Pell Grant

and/or Ohio College Opportunity Grant that

was:

● Included on your federal 1040, line 1z;

● Received by you, your spouse or your

dependent; AND

● Used to pay qualifying room and board

expenses.

Qualifying room and board expenses in-

clude only those amounts paid for room and

board, including meal plans, furnished by the

educational institution.

The amount deducted on this line cannot ex-

ceed the taxable portion included on line 1z of

your federal return.

See R.C. 5747.01(A)(27).

Line 33 - Ohio Educator Expenses

Deduct any education expenses incurred by

a qualifying Ohio educator during the tax year

to the extent not otherwise deducted or ex-

cluded in calculating your Ohio adjusted gross

income. This deduction is limited to $250 per

qualifying Ohio educator.

“Qualifying Ohio educator” means a kinder-

garten through grade 12 Ohio public or private

school teacher, instructor, counselor, principal,

or aide who worked at least 900 hours during

the school year. “Education expenses” means

any expenses described in Internal Revenue

Code section 62(a)(2)(D).

See R.C. 5747.01(A)(31) and (JJ).

Line 34 – Disability Benets

Deduct disability benets to the extent in-

cluded in federal adjusted gross income.

To determine if amounts are disability

benets, you should refer to the terms of

the plan under which the benets are paid.

You may not deduct:

● Temporary wage continuation payments;

● Retirement benets that converted from

disability benets upon reaching a mini-

mum retirement age; OR

● Payments for temporary illnesses or in-

juries (such as sick pay provided by an

employer or third party).

See R.C. 5747.01(A)(4) and Ohio Adm.

Code 5703-7-08.

Line 35 – Survivor Benets

Deduct survivor benets to the extent in-

cluded in federal adjusted gross income.

Most life insurance benets are not included

in federal adjusted gross income and thus

are not deductible.

Generally, survivor benefits include any

amount received because of the death of

another individual. The decedent's age, re-

cipient's age, relationship to the decedent, and

prior tax treatment of the income on the dece-

dent's return are not relevant in determining if

income qualies as survivor benets.

To determine if amounts are survivor ben-

ets, you should refer to the terms of the

plan under which the benets are paid. Any

amounts payable without the death of a

covered individual as a precondition are not

survivor benets.

See R.C. 5747.01(A)(4) and Ohio Adm.

Code 5703-7-08.

Line 36 – Unreimbursed Medical &

Health Care Expenses

Deduct the following amounts to the extent

not otherwise deducted or excluded in cal-

culating your federal adjusted gross income:

● Long-term care insurance premiums;

● Certain dental, vision and health insurance

premiums; AND

● Medical care expenses (such as prescription

medication, copays, doctor visits) in excess of

7.5% of your federal adjusted gross income.

This deduction is available for any of the

above amounts that you paid for you, your

spouse, or your dependents.

Do not deduct any amounts:

● Paid with pre-tax dollars (such as health

savings or exible spending accounts);

● Paid by you but later reimbursed or re-

funded; OR

● Paid by insurance or another person.

Use the worksheet on page 27 to calculate

this deduction and include a copy with your

return. For more information, see the "In-

come - Medical & Health Care Expenses"

topic at tax.ohio.gov/FAQ. See also R.C.

5747.01(A)(10).

Line 37 – Medical Savings Account

Deduct the amount of funds you and your

spouse (if ling jointly) deposited into a

medical savings account. For 2022, the

maximum deduction for contributions

is $5,215 per taxpayer. Do not include

amounts deducted on your federal return for

contributions to a health savings account.

You may also deduct any investment in-

come or interest earned on your deposits

into a medical savings account to the extent

included in your federal adjusted gross

income.

Use the worksheet on page 27 to calculate

this deduction and include a copy with your

return. See R.C. 5747.01(A)(13).

2022 Ohio Schedule of Adjustments / Schedule IT BUS

Line 38 – Qualied Organ Donor Expenses

Deduct qualied organ donation expenses

you incurred during the tax year to the

extent not otherwise deducted or excluded

in calculating your federal adjusted gross

income. This one-time deduction is limited

to $10,000 per taxpayer.

"Qualied organ donation expenses" means

travel expenses, lodging expenses, and

wages and salary forgone by a taxpayer in

connection with the taxpayer's donation of a

qualifying organ to another human being. A

"qualifying organ" includes all or any portion

of a human liver, pancreas, kidney, intestine,

lung, or human bone marrow.

See R.C. 5747.01(A)(22).

Ohio Schedule IT BUS - Business Income

Enter all business income that you (and your

spouse, if ling jointly) received during the

tax year, from all sources, on this schedule.

Only one IT BUS should be used for each



Part 1 - Business Income

Enter only amounts that are both included

in federal adjusted gross income and are

"business income" under Ohio law.

Due to differences between

federal and Ohio law, some

amounts reported as business

income on your federal return

may not be business income

on this schedule. Do not simply list the

amounts from your federal return.

For more information on how Ohio denes

business income and examples of

business income, see page 10. See also

R.C.5747.01(B) and (C).

Line 1 - Schedule B, Interest and Ordinary

Dividends

Enter taxable interest and ordinary dividends

reported on federal Schedule B that qualify

as business income. Do not include interest

or dividend income from personal bank

accounts or personal investments.

Line 2 - Schedule C, Net Prot or Loss

from Business

Enter net profit or loss from a business

reported on federal Schedule C. If you

have multiple businesses, you must net any

business losses against any business gains.

Example: Sam has a business that incurs

a loss of -$15,000. Sam's wife Suzy has a

separate business that generates a prot of

$10,000. The net Schedule C loss reported

on their jointly led federal return is -$5,000.

Thus, they must report -$5,000 on this line.

Line 3 - Schedule D, Capital Gains and

Losses

Enter capital gains or losses reported on

federal Schedule D that qualify as business

income. Do not include gains or losses from

the sale of property that was not used in a

trade or business.

Line 4 - Schedule E, Supplemental

Income and Loss

Enter your net business income or loss

reported on federal Schedule E. If you

have multiple sources of business income,

you must net any business losses against

any business income. Do not include any

guaranteed payments on this line, even

if included on federal Schedule E.

Line 5 - Guaranteed Payments and/or

Compensation

Enter guaranteed payments and/or

compensation (i.e., wages or salaries)

paid to you by a pass-through entity, or a

professional employer organization on its

behalf, in which you have at least a 20%

direct or indirect ownership. Please note,

“indirect” ownership does not include



Internal Revenue Code attribution rules.

Example: Matt and Sarah are married and

both work for PTE A. Matt is the owner of

PTE A. Thus, he directly owns 100% of

PTE A and his wages from PTE A qualify as

business income. However, Sarah’s wages

from PTE A do not qualify as business

income. While Sarah constructively owns

100% of PTE A (through attribution of

Matt’s ownership), she does not directly or

indirectly own any portion of PTE A.

Line 6 - Schedule F, Net Prot or Loss

from Farming

Enter net prot or loss from farming reported

on federal Schedule F. You must net any

farming losses against any farming gains.

Line 7 - Other Business Income

Enter any business income or loss included in

your federal adjusted gross income that was

not entered on lines 1 through 6. Include on

this line any amounts reported on the federal

4797 that are business income.

Part 2 - Business Income

Deduction

Use these lines to calculate your Ohio

business income deduction. If the amount

on line 9 is zero, you do not have a

business income deduction or any

taxable business income.

Part 3 - Taxable Business

Income

Do not complete these lines if your Ohio

taxable income (Ohio IT 1040, line 5) is

zero. Ohio taxes business income at a at

3% rate. See R.C. 5747.02(A)(4).

Part 4 - Business Entities

For each pass-through entity in which you

or your spouse are an investor, enter the

following:

● The FEIN;

● Your and your spouse's ownership

percentage, AND;

● The business name.

When listing sole proprietorships, enter

the owner's SSN and name or the "doing

business as" name.

CAUTION

For more information, see the "Income - Business Income and the Business Income Deduction" topic at tax.ohio.gov/FAQ.

2022 Ohio Schedule of Credits

Ohio Schedule of Credits

Nonrefundable Individual Credits

Many of these credits are based, in part,

on your modied adjusted gross income

(MAGI). For more information on MAGI,

see page 7.

Line 2 – Retirement Income Credit

To qualify for this credit, all of the following

must be true:

● Your modied adjusted gross income less

exemptions is less than $100,000;

● You must have received income from a

pension, prot-sharing, or retirement plan

(such as traditional IRAs or 401(k) plans);

● This income is included in your Ohio ad-

justed gross income;

● This income was received on account of

retirement; AND

● You have not previously taken the Ohio

lump sum retirement credit.

Use Table 2 on page 29 to determine your

credit based on your and your spouse's (if

ling jointly) total eligible retirement income.

Amounts deducted on the Ohio Schedule

of Adjustments (such as Social Security

benets and uniformed services retirement

income) do not qualify for this credit. The

maximum credit per return is $200.

See R.C. 5747.055(B).

Line 3 – Lump Sum Retirement Credit

If you take this credit, you cannot take the

retirement income credit on this year's

return or any future return.

To qualify for this credit, all of the following

must be true:

● Your modied adjusted gross income less

exemptions is less than $100,000;

● You must have received a total, lump sum

distribution on account of retirement;

● The income is included in your Ohio ad-

justed gross income;

● The distribution must have come from

a qualied pension, retirement, or prot-

sharing plan; AND

● You have not previously claimed this

credit.

A "total distribution" is generally indicated in

box 2b of your 1099-R. Use the worksheet

on page 29 to calculate this credit. See R.C.

5747.055(C), (D), and (E).

Line 4 – Senior Citizen Credit

To qualify for this credit, all of the following

must be true:

● Your modied adjusted gross income less

exemptions is less than $100,000;

● You were 65 or older at the end of the tax

year; AND

● You have not previously taken the Ohio

lump sum distribution credit.

The credit is equal to $50 per return. See

R.C. 5747.055(F).

Line 5 – Lump Sum Distribution Credit

If you take this credit, you cannot take

the $50 senior citizen credit on this

year's return or any future return.

To qualify for this credit, all of the following

must be true:

● Your modied adjusted gross income 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 qualied pension,

retirement, or prot-sharing plan; AND

● You have not previously claimed this

credit.

A "total distribution" is generally indicated in

box 2b of your 1099-R. Use the worksheet

on page 29 to calculate this credit. See R.C.

5747.055(G).

Line 6 – Child Care and Dependent

Care Credit

To qualify for this credit, your modied adjust-

ed gross income must be less than $40,000

and you must have claimed the federal "credit

for child and dependent care expenses" on

federal form 2441.

Use the worksheet on page 30 to calculate

this credit. See R.C. 5747.054.

Line 7 – Displaced Worker Training

Credit

To qualify for this credit as a "displaced

worker", all of the following must be true:

● You lost or left your job due to the clos-

ing or moving of your job location or the

abolishment 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.

The credit equals the lesser of $500 or 50%

of the amount you paid, less any reimburse-

ments, during the 12-month period imme-

diately following the loss or leaving of your

job. If the 12-month period extends over two

tax years, your maximum credit for both tax

years combined is $500.

Expenses that generally qualify as job train-

ing include:

● College tuition and fees;

● Vocational training;

● Course materials (such as books and

software) required as part of a course or

training.

Expenses that do not qualify are generally

those that do not teach or improve skills used

in a job, such as:

● Computer purchases and upgrades;

● Professional organization fees/dues;

● Job placement or career planning ser-

vices (resume workshops, interview

critiques, skills assessment, etc.);

● Certication or licensure expenses (tests,

fees, etc.).

Use the worksheet on page 30 to calculate

this credit and include a copy along with all

supporting documentation with your return.

For more information, see tax.ohio.gov/

credits. See also R.C. 5747.27.

Line 8 – Campaign Contribution Credit

To qualify for this credit, you must have

contributed money to the campaign commit-

tee of a candidate for any of the following

Ohio oces:

● Governor or lieutenant governor

● Secretary of state

● Auditor of state

● Treasurer of state

● Attorney general

● Chief justice of the Ohio Supreme Court

● Justice of the Ohio Supreme Court

● Ohio Board of Education

● Ohio Senate

● Ohio House of Representatives

The credit equals the amount contributed

during the tax year up to $50 per return, or

$100 if you are ling jointly. Contributions

to local candidates (such as city or county

officials) or federal candidates (such as

President or U.S. Senator) do not qualify

for this credit. See R.C. 5747.29.

Line 9 – Exemption Credit

To qualify for this credit, your modied ad-

justed gross income less exemptions must

be less than $30,000. The credit equals $20

for each exemption claimed on your return.

See R.C. 5747.022.

Line 12 – Joint Filing Credit

To qualify for this credit, you and your

spouse must each have at least $500 of

qualifying income and jointly le your return.

"Qualifying income" is any amount included

in Ohio adjusted gross income, other than

the following:

● Interest;

● Dividends and distributions;

● Capital gains; AND

● Rents and royalties.

Amounts deducted on the

  -

ments are not included in

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and thus are not "qualifying

income." Examples of such amounts

include business income, state and local

tax refunds, Social Security and railroad





CAUTION

2022 Ohio Schedule of Credits

The credit equals a percentage of your tax

liability prior to the application of the credit.

The maximum credit per return is $650.

The percentage used is based on your

modied adjusted gross income (MAGI) less

exemptions, as shown in the following table:

20% of line 11

15% of line 11

10% of line 11

5% of line 11

Credit

(max $650)

MAGI less

exemptions

0 - $25,000

$25,001 - $50,000

$50,001 - $75,000

$75,001 or more

Example: Kevin and Krysten le jointly. Kev-

in has $50,000 of wage income and $5,000 of

interest income. Krysten has $40,000 of busi

ness income and $20,000 of taxable Social

Security benets. While Kevin has $50,000

of qualifying income (his wages), Krysten has

no qualifying income because her business

income and taxable Social Security benets

were both deducted in calculating their Ohio

adjusted gross income. Therefore, they are

not entitled to the joint ling credit.

Please include a separate statement listing

the qualifying income for each spouse. See

R.C. 5747.05(E).

Line 13 – Earned Income Credit

Your nonrefundable Ohio earned income

credit (EIC) equals 30% of your federal EIC

(federal 1040 and 1040-SR, line 27). See

R.C. 5747.71.

Line 14 – Home School Expenses Credit

To qualify for this credit, you must pay for

“educational expenses” for your dependent

who is home schooled. The credit equals

the lesser of $250 or the amount you paid

for educational expenses. Only one credit

can be claimed per return, regardless of

your ling status.

“Educational expenses” include any of the

following used in home school instruction:

● Books and subscriptions;

● School supplies and supplementary

materials;

● Computer software and applications.

“Educational expenses” does not include

expenses or fees for computers or similar

electronic devices or accessories.

Important: Only expenses for dependents

who have been excused by the school district

superintendent for formal home schooling

qualify for this credit. Expenses for depen-

dents who attended school remotely due to

the COVID-19 pandemic are not eligible for

this credit.

For more information, see tax.ohio.gov/

credits. See also R.C. 5747.72.

Line 15 – Scholarship Donation Credit

To qualify for this credit, you must make a

monetary donation to an eligible scholarship

granting organization (SGO). The credit

equals the lesser of $750 or the total amount

you donated to SGOs during the tax year.

If you are ling a joint return and both you

and your spouse make eligible donations,

each of you can claim this credit (up to

$1,500 total).

For a list of eligible SGOs, see tax.ohio.gov/

SGO. See also R.C. 5747.73.

Line 16 – Nonchartered, Nonpublic

School Tuition Credit

To qualify for this credit, you must pay

tuition for your dependent(s) to a nonchar-

tered, nonpublic school and your federal

adjusted gross income (AGI) must be less

than $100,000.

The credit equals the lesser of the total

tuition paid for all dependents or:

● $500 if your federal AGI is less than

$50,000; OR

● $1,000 if your federal AGI is $50,000 to

$99,999.

Only one credit can be claimed per return,

regardless of your ling status.

For a list of nonchartered, nonpublic

schools, see tax.ohio.gov/credits. See

also R.C. 5747.75.

Line 17 - Vocational Job Credit

This credit is granted by the Ohio Depart-

ment of Education (ODE). To claim the

credit, you must attach a copy of the cer-

ticate from ODE that indicates the amount

of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is

based on your ownership of a pass-through

entity that holds the certicate, you must

also include documentation showing your

portion of the credit.

For more information about the require-

ments for this credit, visit education.ohio.

gov. See R.C. 5747.057.

Line 18 – Ohio Adoption Credit

To qualify for this credit, you must have ad-

opted, during the tax year, a child who was

under the age of 18 and not your stepchild.

This credit is not related to or based on

the calculation of the federal adoption

credit. Instead, the credit is the greater of

$1,500 or your adoption-related expenses

up to $10,000. For purposes of this credit,

"adoption-related expenses" include all of

the following:

● Medical care expenses for the birth

mother or child related to the pregnancy

or birth;

● Legal fees, guardian ad litem fees, and

court expenses related to the adoption;

● Adoption agency fees; AND

● Certain living expenses incurred by the

birth mother during pregnancy, up to

$3,000.

You may claim one credit for each adoption.

This credit is nonrefundable, however any

unused portion can be carried forward for

up to ve consecutive years.

For more information, see tax.ohio.gov/

credits. See also R.C. 5747.37 and

3107.055(C).

Nonrefundable Business Credits

Each of these credits can be carried forward

to future tax years. Use the worksheet

on page 30 to assist in calculating the

carryforward amounts.

If you received an Ohio IT K-1 from a pass-

through entity that includes one or more of

the credits listed in this section, include a

copy of the IT K-1 with your return.

Line 19 – Nonrefundable Job Retention

Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim

the credit, you must attach a copy of the

certicate from ODOD that indicates the

amount of the credit and the tax year for

which the credit is awarded. Additionally, if

this credit is based on your ownership of

a pass-through entity that holds the certi-

cate, you must also include documentation

showing your portion of the credit. To the

extent this credit exceeds your tax liability,

any remaining balance can be carried for-

ward up to three years.

For more information about the require-

ments for this credit, visit development.

ohio.gov, or call 1-800-848-1300. See R.C.

122.171(B) and 5747.058(B).

Line 20 – Credit for New Employees in an

Enterprise Zone

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim

the credit, you must attach a copy of the

certicate from ODOD that indicates the

amount of the credit and the tax year for

which the credit is awarded. Additionally, if

this credit is based on your ownership of a

pass-through entity that holds the certicate,

you must also include documentation show-

ing your portion of the credit. To the extent

this credit exceeds your tax liability, any

remaining balance can be carried forward

up to three years.

For more information about the require-

ments for this credit, visit development.

ohio.gov, or call 1-800-848-1300. See R.C.

5709.66(B)(1).

Line 21 – Grape Production Credit

To qualify for this credit, you must be en-

gaged in the business of producing grapes

and purchase qualifying property during

the tax year. "Qualifying property" means

any property, plant, or equipment used to

produce grapes in Ohio.

2022 Ohio Schedule of Credits

The credit equals 10% of the cost of purchas-

ing and installing or constructing the qualify-

ing property. If the producer is a pass-through

entity, each investor in the pass-through

entity may claim a proportionate share of

the credit.

To the extent this credit exceeds your tax

liability, any remaining balance can be car-

ried forward up to seven years. The credit is

subject to recapture if the taxpayer disposes

of the property or ceases to use it as qualify-

ing property within seven years of placing it

in operation.

See R.C. 5747.28.

Line 22 – InvestOhio Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim

the credit, you must attach a copy of the

certicate from ODOD that indicates the

amount of the credit and the tax year for

which the credit is awarded. Additionally,

if this credit is based on your ownership of

a pass-through entity that holds the certi-

cate, you must also include documentation

showing your portion of the credit. To the

extent this credit exceeds your tax liabil-

ity, any remaining balance can be carried

forward up to seven years.

For more information about the requirements

for this credit, visit development.ohio.gov,

or call 1-800-848-1300. See R.C. 5747.81.

Line 23 - Lead Abatement Credit

This credit is granted by the Ohio Depart-

ment of Health (ODH). To claim this credit,

you must attach a copy of the certicate

from ODH that indicates the amount of the

credit and the tax year for which the credit is

based. Additionally, if this credit is based on

your ownership of a pass-through entity that

holds the certicate, you must also include

documentation showing your portion of the

credit. To the extent this credit exceeds your

tax liability, any remaining balance can be

carried forward up to seven years.

For more information about the requirements

for this credit, visit odh.ohio.gov. See R.C.

5747.26.

Line 24 – Opportunity Zone Investment

Credit

This credit is granted by the Ohio Department

of Development (ODOD). To claim this credit,

you must attach a copy of the certicate

from ODOD that indicates the amount of the

credit and the tax year for which the credit is

awarded. Additionally, if this credit is based

on your ownership of a pass-through entity

that holds the certicate, you must also in-

clude documentation showing your portion of

the credit. To the extent this credit exceeds

your tax liability, any remaining balance can

be carried forward up to ve years.

For more information about the requirements

for this credit, visit development.ohio.gov,

or call 1-800-848-1300. See R.C. 122.84.

Line 25 – Technology Investment Credit

Effective Sept. 29, 2013, the technol-

ogy investment credit was repealed, and

thus is no longer available. However,

this nonrefundable credit had a 15-year

carryforward. Therefore, you may con-

tinue to claim any unused credit for the

15-year period or until it is fully utilized. See

R.C. 122.152 and former R.C. 5747.33.

Line 26 – Enterprise Zone Day Care and

Training Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim the

credit, you must attach a copy of the certi-

cate from ODOD that indicates the amount

of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is

based on your ownership of a pass-through

entity that holds the certicate, you must also

include documentation showing your portion

of the credit. To the extent this credit exceeds

your tax liability, any remaining balance can

be carried forward until fully utilized.

For more information about the requirements

for this credit, visit development.ohio.

gov, or call 1-800-848-1300. See R.C.

5709.65(A)(4) and (5).

Line 27 – Research and Development

Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim the

credit, you must attach a copy of the certi-

cate from ODOD that indicates the amount

of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is

based on your ownership of a pass-through

entity that holds the certicate, you must also

include documentation showing your portion

of the credit. To the extent this credit exceeds

your tax liability, any remaining balance can

be carried forward until fully utilized.

For more information about the requirements

for this credit, visit development.ohio.gov,

or call 1-800-848-1300. See R.C. 166.21

and 5747.331.

Line 28 – Nonrefundable Ohio Historic

Preservation Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim

the credit, you must attach a copy of the

certicate from ODOD that indicates the

amount of the credit and the tax year for

which the credit is awarded. Additionally, if

this credit is based on your ownership of a

pass-through entity that holds the certicate,

you must also include documentation show-

ing your portion of the credit. To the extent

this credit exceeds your tax liability, any

remaining balance can be carried forward

up to ve years.

Important: Due to recent law changes, if

you received an amended certicate for a

project approved after June 30, 2020 or an

original certicate issued after September

13, 2022, this credit is fully refundable and

should be reported on line 36 of the Ohio

Schedule of Credits.

For more information about the requirements

for this credit, visit development.ohio.gov,

or call 1-800-848-1300. See R.C. 5747.76(D)

and Sub. S.B. 225.

Nonrefundable Residency Credits

To determine your residency status, see

page 11 as well as tax.ohio.gov/residency.

Line 31 – Nonresident Portion of Ohio

Adjusted Gross Income

To determine the portion of your Ohio ad-

justed gross income (Ohio IT 1040, line 3)

that was not earned or received in Ohio, you

must use Ohio form IT NRC. See pages

23-26 for the IT NRC instructions.

Line 33 – Nonresident Credit

Only income earned while a nonresident

of Ohio is eligible for this credit. Full-year

Ohio residents are not entitled to this credit.

See R.C. 5747.05(A) and Ohio Adm. Code

5703-7-03.

Line 34 – Resident Credit

The credit equals the lesser of the income

taxes paid to another state or the District of

Columbia, or the portion of your Ohio tax li-

ability attributable to income taxed by another

state. Full-year nonresidents are not entitled

to this credit.

To calculate this credit, you must use form IT

RC. See page 26 for the IT RC instructions.

See R.C. 5747.05(B) and Ohio Adm. Code

5703-7-03.

Refundable Credits

If you received an Ohio IT K-1 from a pass-

through entity that includes one or more of

the credits listed in this section, include a

copy of the IT K-1 with your return.

Line 36 – Refundable Ohio Historic

Preservation Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim the

credit, you must attach a copy of the certi-

cate from ODOD that indicates the amount

of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is

based on your ownership of a pass-through

entity that holds the certicate, you must also

include documentation showing your portion

of the credit.

This amount can be refunded to the extent

that it exceeds your total Ohio tax liability. If

your certicate was issued prior to September

13, 2022 and exceeds $3,000,000, your credit

must be taken as a nonrefundable credit (Ohio

Schedule of Credits, line 28).

2022 Ohio Schedule of Credits / IT NRC

For more information about the requirements

for this credit, visit development.ohio.gov,

or call 1-800-848-1300. See R.C. 5747.76 and

Sub. S.B. 225.

Line 37 – Refundable Job Creation Credit

and Job Retention Credit

These credits are granted by the Ohio

Department of Development (ODOD). To

claim the credit, you must attach a copy of

the certicate from ODOD that indicates the

amount of the credit and the tax year for

which the credit is awarded. Additionally,

if this credit is based on your ownership of

a pass-through entity that holds the certi-

cate, you must also include documentation

showing your portion of the credit. This

amount can be refunded to the extent

that it exceeds your total Ohio tax liability.

For more information about the require-

ments for this credit, visit development.

ohio.gov, or call 1-800-848-1300. See

R.C. 5747.058(A), 122.17, and former R.C.

122.171(B).

Line 38 – Pass-Through Entity Credit

This credit is for taxes paid on your behalf by

a pass-through entity (PTE) on Ohio forms IT

4708, IT 4738, and/or IT 1140. To claim this

credit, attach a copy of the Ohio IT K-1 issued

to you by the PTE reporting:

● Income taxes paid by the PTE (IT K-1, line

3); AND/OR

● Indirect PTE credits (IT K-1, line 4) from

taxes paid by a PTE you indirectly own.

If you do not have an IT K-1, you must

provide a narrative and/or diagram, including

ownership percentages and FEINs, detailing

the ownership structure of the PTEs.

This credit is related to the adjustment

on the Ohio Schedule of Adjustments,

line 2. See the instruction on page 15.

See R.C. 5747.08(I) and 5747.059.

Line 39 – Motion Picture and Broadway

Theatrical Production Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim the

credit, you must attach a copy of the certi-

cate from ODOD that indicates the amount

of the credit and the tax year for which the

credit is awarded. Additionally, if this credit is

based on your ownership of a pass-through

entity that holds the certicate, you must also

include documentation showing your portion

of the credit. This amount can be refunded

to the extent that it exceeds your total Ohio

tax liability.

For more information about the requirements

for this credit, visit development.ohio.gov,

or call 1-800-848-1300. See R.C. 5747.66.

Line 40 – Venture Capital Credit

This credit is granted by the Ohio Depart-

ment of Development (ODOD). To claim

the credit, you must attach a copy of the

certicate from ODOD that indicates the

amount of the credit and the tax year for

which the credit is awarded. Additionally,

if this credit is based on your ownership

of a pass-through entity that holds the

certicate, you must also include documen-

tation showing your portion of the credit.

This amount can be refunded to the extent

that it exceeds your total Ohio tax liability.

For more information about the requirements

for this credit, visit development.ohio.gov

or call 1-800-848-1300. See R.C. 5747.80.

IT NRC - Ohio Nonresident Credit Calculation

Individuals must use the IT NRC to calculate

the nonresident portion of their Ohio adjusted

gross income, which is used to calculate the

Ohio nonresident credit. Include this form

with your Ohio IT 1040 and retain a copy for

your records.

Generally, only Ohio part-year residents

and full-year nonresidents should use this

form. However, a full-year resident who jointly

les with a nonresident or part-year resident

must include all income in Column B, even

if it is not Ohio-sourced.

For more information, see tax.ohio.gov/

residencycredits.

Section I – Nonresident Credit

Calculation

All Ohio part-year residents and full-year

nonresidents must complete Part A and

Part C. Only Ohio part-year residents must

complete Part B.

For Column A (Federal Amount), enter only

the specied items of income to the extent

they are included in the calculation of your

federal adjusted gross income.

Except for line 5, list only

non-business income

amounts in Column B. All

Ohio business income

should be listed on line 5 after

completing Sections II and III of this form.

Line 1 – Compensation and Guaranteed

Payments

Enter compensation (e.g. wages, salaries,

tips) in Column B paid to you:

● While you were an Ohio resident; OR

● For services performed in Ohio while

you were a nonresident.

A nonresident must allocate compensation

using either:

● The ratio of days worked in Ohio to total

days worked; OR

● The location of the 

generating the compensation.

Also enter guaranteed payments in Column B

paid to you while you were an Ohio

resident.

Do not enter in Column B any

compensation deducted on lines 12, 19,

26, 27, or 32 of the Ohio Schedule of

Adjustments.

Note: Compensation and guaranteed

payments reclassied as business income

under Ohio law should be included on

line 5 of this form. See page 10 for more

information.

For more information, see the "Income

- Allocation of Compensation" topic

at tax.ohio.gov/FAQ. See also R.C.

5747.20(A) and (B)(1), and Hillenmeyer

v. Cleveland Bd. Of Rev., 2015-Ohio-1623.

Line 2 – Nonbusiness Capital Gain/

Loss

Enter capital gains and/or losses in Column

B that:

● Were received while an Ohio resident;

● Resulted from the transfer of real property

located in Ohio; OR

● Resulted from the transfer of tangible

personal property that, when transferred,

was located in Ohio.

See R.C. 5747.20(A) and (B)(2).

Line 3 – Nonbusiness Rents and Royalties

Enter rents and royalties in Column B that

were received or derived:

● While you were an Ohio resident;

● From real property located in Ohio;

● From tangible personal property to the

extent utilized in Ohio; OR

● From patents or copyrights to the extent

they were utilized in Ohio.

Ohio law denes when tangible personal

property, patents, and copyrights are

"utilized in Ohio."

See R.C. 5747.20(A), (B)(3) and (B)(4).

Line 4 – Lottery and Casino Winnings

Enter lottery prizes and casino winnings in

Column B that were:

● Received while you were an Ohio resident;

● Paid by the Ohio lottery commission; OR

● Paid by a casino located in Ohio.

CAUTION

2022 Ohio IT NRC

Also enter any income from the sale of

a lottery prize issued by the Ohio lottery

commission.

See R.C. 5747.20(A), (B)(5) and (B)(7).

Line 7 – Net Additions from Ohio

Schedule of Adjustments

Enter only the portions of the Ohio Schedule

of Adjustments additions that were:

● Paid or accrued while you were an Ohio

resident; OR

● Related to Ohio activities.

Do not enter any amount reported on line 7

of the Ohio Schedule of Adjustments. Such

amounts are already included in the calcula-

tion of line 6.

See R.C. 5747.20(B)(6).

Line 8 – Net Deductions from Ohio

Schedule of Adjustments

Enter only the portions of Ohio Schedule of

Adjustments lines 16, 17, 18, 24, 25, 31, 33,

36, 37, and 38 that were:

● Paid or accrued while you were an Ohio

resident; OR

● Related to Ohio activities.

See R.C. 5747.20(B)(6).

Line 10 – Nonbusiness Interest and

Dividend Income

Enter interest and dividends paid or accrued

while you were an Ohio resident in Column B.

Do not enter any interest or dividends

deducted on lines 16, 20, or 37 of the Ohio

Schedule of Adjustments.

See R.C. 5747.20(B)(6).

Line 11 – Pensions, Annuities and IRA

Distributions

Enter pension, annuities, and IRA distribu-

tions paid or accrued while you were an Ohio

resident in Column B.

Do not enter any pension, annuity or IRA

amounts deducted on lines 14, 15, 28, 34,

or 35 of the Ohio Schedule of Adjustments.

See R.C. 5747.20(B)(6).

Line 12 – Unemployment Compensation

Enter unemployment compensation paid or

accrued while you were an Ohio resident in

Column B. See R.C. 5747.20(B)(6).

Line 13 – Other Nonbusiness Income

Enter other nonbusiness income reported on

your federal return, and paid or accrued while

you were an Ohio resident, in Column B.

Do not enter any amounts deducted on

lines 13, 16, 22, or 23 of the Ohio Schedule

of Adjustments.

See R.C. 5747.20(B)(6).

Line 14 – Federal Deductions

Enter the portion of your federal "above-the-

line" deductions paid or accrued while you

were an Ohio resident in Column B. See R.C.

5747.20(B)(6).

Line 18 – Nonresident Portion of Ohio

Adjusted Gross Income

This is the portion of your Ohio adjusted

gross income that was not earned or re-

ceived in Ohio. This is used to calculate your

Ohio Nonresident Credit. Enter this amount

on line 31 of your Ohio Schedule of Credits.

See R.C. 5747.05(A)(1).

Section II – Ohio Business

Income

List every sole proprietorship or pass-

through entity in which you held an owner-

ship interest during the tax year. If you have

more than 20 businesses, include additional

page 2(s), with only lines 1-20 completed.

Total the amounts in each column of any

additional pages on line 21.

For each business, enter:

● The total business income included on

your federal return in Column A;

● The Ohio depreciation adjustment in Col-

umn B (from Section III, line 21);

● The Ohio apportioned income in Column

C (from Section III, line 17).

Each column is

independently

calculated

for each business. Column A is not a total

of Columns B and C.

If you have an Ohio IT K-1 for a business,

you must still list that business and check

the “IT K-1” box. Additionally, you must enter:

● The total business income included on

your federal return in Column A;

● The Ohio depreciation adjustment in Col-

umn B (from Ohio IT K-1, the Ohio portion

of line 2c);

● The Ohio apportioned income in Column

C (from Ohio IT K-1, the Ohio portion of

line 2a plus 2b).

Important: You must complete

Section III, even if you received

an IT K-1 from the entity, if the IT

K-1 depreciation worksheet in-

cludes amounts not added back

on your previous Ohio income tax returns.

Line 22 – Column Totals

Column A: This is the total of all business

income reported on your federal return.

Column B: This is the total of all Ohio ap-

portioned depreciation adjustments. The

total may be a positive or negative number.

Enter this amount on Section I, line 6.

Column C: This is the total of all Ohio appor-

tioned business income. It may be positive or

negative. If the amount is positive, complete

lines 23 and 24. Otherwise, enter the amount

on Section I, line 5.

Section III – Business-Level

Income & Apportionment

Complete a separate Section III for each

sole proprietorship or pass-through entity

having property, payroll, and/or sales in Ohio.

However, if an Ohio IT K-1 reporting income

from a pass-through entity is attached with

the IT NRC, a Section III does not need to

be completed for that entity.

Important: If both spouses on a joint return

have an ownership interest in the same

business, complete a separate Section III

for each spouse.

For more information, see Information Re-

lease IT 2001-01 titled "Nexus Standards &

Filing Safe Harbors for Individuals," at tax.

ohio.gov.

Part A

Calculate a separate apportionment ratio

for each sole proprietorship or pass-through

entity. Ohio apportionment is based on a

three-factor, weighted ratio.

The three factors are property and payroll,

each weighted at 20%, and sales, weighted

at 60%, for a total of 100%. However, if

any factor’s “total everywhere” is zero, the

weights of the remaining factors must be

proportionately increased so that the total re-

mains 100%. You must show the reweighted

factors by crossing out the listed weights

and replacing them with the correct weights.

Example: ABC LLC is a single-member LLC

with no employee payroll. In calculating its

Ohio apportionment ratio, ABC LLC must

weight its property factor at 25% and its sales

factor at 75%.

If this business receives income from pass-

through entities, its apportionment ratio

calculation must include the proportionate

share of each lower-tiered entity’s property,

payroll and sales.

Line 1 – Property Factor

The property factor is the ratio of:

Average value of property in Ohio

Average value of property everywhere

“Property” includes any real and tangible

personal property that is owned, rented,

subrented, leased, and/or subleased in the

course of a trade or business. Property does

not include any of the following:

● Construction in progress;

● Property not used in a trade or business;

● Property for which Ohio has issued an air,

noise, or industrial water pollution control

certicate; AND

● Property used exclusively during the tax

year for qualied research.

CAUTION

2022 Ohio IT NRC

Note: The original cost of qualifying improve-

ments to property in an enterprise zone,

for which Ohio has issued a Tax Incentive

Qualication Certicate, should be included

only in Column B.

The “average value” of business property is

calculated by averaging the total value of all

applicable property owned or rented at the

beginning and end of the tax year.

See R.C. 5747.21(B) and 5733.05(B)(2)(a).

Line 1(a) – Property Owned

Column A: Enter the average value of all

Ohio business property owned during the

tax year.

Column B: Enter the average value of all

business property owned during the tax year.

Property owned by the business is valued at

its original cost.

Line 1(b) – Property Rented

Column A: Enter the average value of all

Ohio business property rented during the

tax year.

Column B: Enter the average value of all

business property rented during the tax year.

Property rented by the business is valued at

eight times the net annual rental rate (annual

rental expense less subrental receipts).

Line 2 – Payroll Factor

The payroll factor is the ratio of:

Total compensation paid in Ohio

Total compensation paid everywhere

“Compensation” means any form of remu-

neration paid to an employee for personal

services. Compensation does not include

any of the following:

● Amounts paid to employees for services

unrelated to a trade or business;

● Amounts reclassified as a distributive

share of income from a pass-through entity

under R.C. 5733.40(A)(7); AND

● Amounts paid to employees who are

primarily engaged in qualied research.

Note: Compensation paid to certain employ-

ees at an urban job and enterprise zone facil-

ity, for which Ohio has issued a Tax Incentive

Qualication Certicate, should be included

only in Column B.

See R.C. 5747.21(B) and 5733.05(B)(2)(b).

Column A: Enter the total compensation

paid in Ohio during the tax year. Compensa-

tion is paid in Ohio if:

● The employee’s job is entirely in Ohio;

● The employee’s job is primarily in Ohio

with only incidental work outside Ohio;

● The employee performs services in Ohio

and either the headquarters, or, if no

headquarters exists, the place from which

the service is directed or controlled, is in

Ohio; OR

● The employee is a resident of and per-

forms some services in Ohio, and the

headquarters or the place from which

the service is directed or controlled is

not in a state where part of the service is

performed.

Column B: Enter the total compensation

paid everywhere during the tax year.

Line 3 – Sales Factor

The sales factor is the ratio of:

Total sales in Ohio

Total sales everywhere

“Sales” includes gross business receipts

such as:

● Receipts from the sale of real property,

tangible personal property, or services;

● Receipts from rents and royalties from

real and tangible personal property; OR

● Receipts from the transfer of or the

right to use intellectual property such as

trademarks, trade names, patents, and

copyrights.

“Sales” does not include:

● Interest and dividends;

● Receipts from the transfer of intangible

property other than trademarks, trade

names, patents, copyrights, or other

similar intellectual property;

● Receipts from the transfer of real or tan-

gible personal property that is either a

capital asset or an Internal Revenue Code

section 1231 asset; AND

● Receipts from sales to certain public utilities,

insurance companies, and nancial institu-

tions described in R.C. 5733.05(B)(2)(c).

Note: Income amounts excluded from the

sales factor may still be considered business

income under Ohio law.

See R.C. 5747.21(B) and 5733.05(B)(2)(c).

Column A: Enter gross receipts from sales

within Ohio during the tax year. Sales within

Ohio include all of the following:

● Receipts from sales of tangible personal

property, less returns and allowances, to

the extent the property was received by

the purchaser in Ohio;

● Receipts from services to the extent the

purchaser ultimately used or received the

benet of the services in Ohio;

● Rents and royalties from tangible personal

property to the extent the property was

used in Ohio;

● Receipts from the transfer of certain intel-

lectual property to the extent the property

was used in Ohio;

● Receipts from the right to use certain in

tel-

lectual property

in Ohio;

● Receipts from the sale of real property

located in Ohio; AND

● Rents and royalties from real property

located in Ohio.

Note: For tangible personal property, where

the property is “received by the purchaser” is

not the same as where the purchaser takes

physical or legal possession. Instead, it is

considered “received” where it is ultimately

used by the purchaser.

See R.C. 5733.05(B)(2)(c)(i) and (ii).

Column B: Enter the gross receipts from

sales everywhere during the tax year.

Line 4 – Ohio Apportionment Ratio

This is the Ohio apportionment ratio for this

business. Use this ratio in Parts B and C to

determine:

● Ohio apportioned income; AND

● Ohio apportioned depreciation adjust-

ments from the Ohio Schedule of Adjust-

ments.

Part B

Enter only amounts that are both included

in the calculation of your federal adjusted

gross income and are “business income”

under Ohio law. Because of dierences be-

tween federal and Ohio law, some amounts

reported as business income on the federal

return may not be business income on this

schedule. Do not simply list the amounts

from the federal return.

For more information on how Ohio denes

business income and examples of busi-

ness income, see page 10. See also R.C.

5747.01(B) and 5733.40(A)(7).

Line 5 – Schedule B, Interest and

Ordinary Dividends

Enter taxable interest and ordinary dividends

reported on federal Schedule B that qualify

as business income.

Line 6 – Schedule C, Net Prot or Loss

from Business

Enter the net prot or loss from the business

reported on federal Schedule C. Show a

business loss as a negative number.

Line 7 – Schedule D, Capital Gains and

Losses

Enter capital gains or losses reported on

federal Schedule D that qualify as business

income. Show a net capital business loss as

a negative number.

Do not include any amounts that represent a

R.C. 5747.212 gain or loss. Instead, include

those amounts on line 15.

Line 8 – Schedule E, Supplemental

Income and Loss

Enter the net business income or loss re-

ported on federal Schedule E. Show a net

business loss as a negative number. Do

not include any guaranteed payments

on this line, even if included on federal

Schedule E.

2022 Ohio IT NRC / IT RC

Line 9 – Guaranteed Payments,

Compensation, and/or Wages

If this business is a pass-through entity in

which you have at least a 20% direct or

indirect ownership, enter any guaranteed

payments or compensation paid to you

by the entity, or a professional employer

organization on its behalf. Note: “Indirect”

    

or constructive ownership via Internal

Revenue Code attribution rules.

Line 10 – Schedule F, Net Prot or Loss

from Farming

Enter the net prot or loss from farming

reported on federal Schedule F. Show a net

business loss as a negative number.

Line 11 – Other Business Income and/or

Federal Conformity Additions

Enter any business income included in your

federal adjusted gross income that was not

entered on lines 5 through 10. Include on

this line any amounts reported on the federal

4797 that are business income.

Also, enter any federal conformity additions

IT RC - Ohio Resident Credit Calculation

Individuals must use the IT RC to calcu-

late their Ohio Resident Credit. Include this

form with your Ohio IT 1040 and retain a

copy for your records.

“State” means only the 50 U.S. states. State

does not include any country, province, ter-

ritory, or city. Additionally, individuals cannot

claim a resident credit for income earned in

a state without an individual income tax.

Thus, those states are not listed on form IT

RC.

Only Ohio full-year and part-year resi-

dents may use this form. Income earned

while a nonresident of Ohio is not eligible

for the Ohio resident credit but may be eli-

gible for the nonresident credit. See the in-

structions for form IT NRC.

For more information, see tax.ohio.gov/

residencycredits.

Column A – Income Taxed

Enter the portion of your Ohio adjusted gross

income included on an income tax return

for another state or the District of Columbia.

Amounts deducted on the Ohio Schedule of

Adjustments (for example, business income

and state and local tax refunds) are not in-

cluded in Ohio adjusted gross income, and

thus are not eligible to be included on this line.

Do not enter wages, salaries or other com-

pensation earned in Indiana, Kentucky,

Michigan, Pennsylvania, or West Virginia

while you were an Ohio resident. These

amounts are not taxed by those states be-

cause of agreements they have with Ohio.

Column B – Tax Paid

Enter any income taxes paid for the current

tax year on an income tax return for another

state or the District of Columbia. Generally,

this will be the amount shown on the line

of the return that is equivalent to Ohio IT

1040, line 10.

Do not include:

● Taxes paid to any country, province, ter-

ritory, or city;

● Taxes deducted or that should have been

deducted in computing your federal ad-

justed gross income; OR

● Taxes that are not on or measured by net

income.

reported on the Ohio Schedule of Adjust-

ments related to this business.

Line 12 – Other Business Deductions

and/or Federal Conformity Deductions

Enter any business deductions included

in your federal adjusted gross income that

were not entered on lines 5 through 10 of

this section. Include on this line any amounts

reported on the federal 4797 that are busi-

ness loss.

Also, enter any federal conformity deduc-

tions reported on the Ohio Schedule of

Adjustments related to this business.

Line 15 – Total R.C. 5747.212 Income

Enter any R.C. 5747.212 income or loss

included in your federal adjusted gross in-

come. “R.C. 5747.212 income” is gain or loss

resulting from the transfer of an ownership

interest in a closely held business having

nexus with Ohio. Show the amount as a

negative number if the amount was a loss.

Line 16 – R.C. 5747.212 Income

Apportioned to Ohio

R.C. 5747.212 amounts are apportioned

dierently than other business income. For

more information on how to apportion these

amounts, see R.C 5747.212 as well as Cor-

rigan v. Testa, 2016-Ohio-2805.

Enter the Ohio portion of the R.C. 5747.212

amount entered on line 15. Show a loss as

a negative number. Include your apportion-

ment calculation with this form.

Part C

Line 18 – Ohio Depreciation Add-back

Enter any portion of the amount reported on

line 7 of the Ohio Schedule of Adjustments

attributable to this business.

Line 19 – Ohio Depreciation Deduction

Enter any portion of the amount reported on

line 21 of the Ohio Schedule of Adjustments

attributable to this business. Calculate this

amount using the current year’s Ohio Sched-

ule of Adjustments. Do not use an amount





1. Enter the lesser of $5,215 or your contributions to a medical savings account (MSA) during the

tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13 ...................... 1.

2. If ling jointly, enter the lesser of $5,215 or your spouse's contributions to an MSA during the

tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13 .......................2.

3. Enter any investment earnings from your MSA included in your federal adjusted gross income ............ 3.

4. Add lines 1, 2 and 3 ............................................................................................................................ 4.

5. Enter any withdrawals from your MSA used for nonmedical purposes .................................................... 5.

6. If line 5 is less than line 4, line 4 minus line 5.. Enter on Ohio Schedule of Adjustments, line 37 .............. 6.

7. If line 4 is less than line 5, line 5 minus line 4.. Enter on Ohio Schedule of Adjustments, line 5 ................ 7.

1. Enter amounts paid for unreimbursed dental, vision, and health insurance premiums paid during

any portion of the year in which you were not eligible for Medicare or an employer-paid health care

plan through your or your spouse’s employer (See Note)..........................................................................1.

2. Enter amounts paid for unreimbursed long-term care insurance premiums (See Note)...........................2.

3. Enter amounts paid for unreimbursed dental, vision, and health insurance

premiums paid during any portion of the year in which you were eligible for

Medicare or an employer-paid health care plan through your or your

spouse’s employer (See Note)...................................................................3.

Enter amounts paid for medical care during the year (do not include any

amounts reported on lines 1-3)

......................................................................4.

5. Add lines 3 and 4 ....................................................................................... 5.

6. Enter your federal adjusted gross income (Ohio IT 1040, line 1). If less

than zero, enter zero.................................................................................6.

7. Line 6 times 7.5% (0.075) .......................................................................... 7.

8. Line 5 minus line 7. If less than zero, enter zero .......................................................................................... 8.

9. Add lines 1, 2, and 8. Enter on Ohio Schedule of Adjustments, line 36 ................................................... 9.

Only include amounts you paid for yourself, your spouse, and your dependents. Include a copy with your return.



Note: Any amounts entered representing insurance premiums must be reduced by any related premium refunds, related premium reimbursements or related insurance

premium dividends received during the year.

2022 Ohio Schedule of Adjustments Worksheets

Line 1: You must reduce the amount

you enter on this line by your federal self-

employed health insurance deduction (fed-

eral 1040, Schedule 1, line 17).

For purposes of this line, “health insurance

premiums” includes amounts you paid for

health insurance under the Aordable Care

Act, even if you received a federal subsidy

for purchasing it.

Example 1: From January 1 through June

30, Dan was not eligible for Medicare or

health insurance through his employer. Dan

paid $100 per month in premiums, totaling

$600, for insurance he obtained under the

Aordable Care Act. Dan became eligible

for Medicare on July 1. He began to pay

Medicare Part B premiums as well as pre-

miums for supplemental health insurance.

Dan can enter only $600 on line 1 of the

worksheet.

Line 2: Long-term care insurance plans

include those that cover the costs of nurs-

ing home care, in-home care, and adult day

care.

Line 3: Include any premiums that you were

unable to include on line 1 due to qualifying

for Medicare or an employer-paid health

care plan should be reported on this line.

Example 2: Refer back to Example 1

on this page. After Dan became eligible

for Medicare on July 1, he paid a total of

$1,000 in premiums for Medicare Part B

and additional supplemental health insur-

ance premiums. He did not enter those pre-

miums on line 1 due to qualifying for Medi-

care. Instead, he enters the $1,000 on line

3 of the worksheet.

Line 4: For purposes of this line, “medical

care” has the same meaning found in In-

ternal Revenue Code section 213, exclud-

ing premiums already reported on lines 1, 2

and 3. Some examples of eligible expenses

are amounts paid for:

● Prescription medication or insulin;

● Hospital costs and nursing care;

● Medical, dental, and vision examinations

and treatment by a certied health profes-

sional including copays;

● Eyeglasses, hearing aids, braces, crutch-

es, and wheelchairs.

Refer to IRS Publication 502 for a compre-

hensive list of potentially eligible expenses.

Click here for a ll-in version of

this worksheet.

2022 Ohio Schedule of Adjustments Worksheets

Note: Do not le the following worksheets with your return. Instead, keep them for completing future Ohio income tax returns.

Future Tax Year 168(k) and 179 Depreciation Expense Deduction Worksheet

(A)

Business Name

(B)

Add-back Amount

(C)

Add-back

Fraction

(D)

Deduction

Period

(E)

Annual Depreciation

Deduction Amount

Ohio STABLE and 529 Account Deduction Carryforward Worksheet

(A)

Beneciary's Name

(B)

Total Contributions

(C)

Prior Year Deductions

(D)

Current Year Deduction

(E)

Carryforward Available

for Future Years

Use this worksheet to calculate your

Ohio STABLE and 529 account deduc-

tion carryforwards. If you have contri-

butions to both types of accounts, track

them separately.

Column B: Enter the total contributions

you made on behalf of each beneciary

into an Ohio STABLE or 529 account. Do

not include amounts contributed by an-

other person.

Column C: Enter the total amount de-

ducted for each beneciary on all prior

years' returns.

Column D: Enter the amounts from ei-

ther Ohio Schedule of Adjustments, line

18 (STABLE) or line 31 (529).

Column E: Column B minus Column C

and Column D. This amount is deductible

for future tax years.

Use this worksheet to calculate your future

years' deduction for current year Internal

Revenue Code 168(k) or 179 deprecia-

tion add-backs. Calculate these deductions

separately for each business.

Column B: Enter the portion of Ohio

Schedule of Adjustments, line 7 attributable

to each business.

Column C: Enter the fraction used (5/6, 2/3

or 6/6) to calculate your depreciation ex-

pense add-back.

Column D: Enter the deduction period

based on the following chart:

Column E: Divide Column B by Column D.

This is your "annual depreciation deduction

amount" for the deduction period.

Add-back

Fraction

5/6

2/3

6/6

Deduction

Period

5 Years

2 Years

6 Years

Provide a copy of this worksheet with your return. Do not include any retirement income that has been deducted or





both Columns A and B.

1. Enter the lump sum recipient's total retirement income included in

Ohio adjusted gross income (Ohio IT 1040, line 3) .................................1.

2. Using Table 1 below, enter the multiple corresponding to the lump sum

recipient’s age ........................................................................................... 2.

3. Divide line 1 by line 2 .............................................................................. 3.

4. Using Table 2 below, enter the retirement income credit based on the

amount on line 3 ........................................................................................ 4.

5. Line 2 times line 4. This is your lump sum retirement credit .................... 5.

6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 3 ................6.

7. Ohio Schedule of Credits, line 1 minus Ohio Schedule of Credits, line 2 ...............................................7.

If line 6 is greater than line 7, continue to lines 8a-c. Otherwise, stop here.

8a. Line 6 minus line 7 .................................................................................................................................8a.

8b. Subtract 1 from the amount on line 2......................................................................................................8b.

8c. Divide line 8a by line 8b. This is your lump sum retirement credit for future tax years...........................8c.

Table 2

Retirement income included in

Ohio adjusted gross income

Retirement

income credit

0 – $ 500

$ 501 – $ 1,500

$ 1,501 – $ 3,000

$ 3,001 – $ 5,000

$ 5,001 – $ 8,000

$ 8,001 or more

$ 25

$ 50

$ 80

$ 130

$ 200

Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3)

2022 Ohio Schedule of Credits Worksheets

Line 1: Use the recipient’s age as of the last day of the tax year (generally, December 31). Remember, this credit is not available to

individuals younger than 65.

1. Using Table 1 below, enter the multiple corresponding to the lump sum

recipient’s age .........................................................................................1.

2. Line 1 times $50. This is your lump sum distribution credit ...................... 2.

3. Add the amounts on line 2, Columns A and B. Enter on the Ohio Schedule of Credits, line 5 ....................... 3.

Lump Sum Distribution Credit Worksheet (Ohio Schedule of Credits, Line 5)

Line 1: "Retirement income" means retire-

ment benets, annuities, or distributions

that are made from or pursuant to a pen-

sion, retirement, or prot-sharing plan. Ad-

ditionally, these amounts must have been

received on account of retirement and must

be included in your Ohio adjusted gross in-

come.

Do not include any of the following:

● Rollovers from one retirement plan into

another that are not included in your fed-

eral adjusted gross income,

● Amounts deducted on lines 14, 15, 28, 34,

or 35 of the Ohio Schedule of Adjustments,

● Any Social Security benets.

Line 2: Use the recipient’s age as of the

last day of the tax year (generally, Decem-

ber 31).

Line 8: If your lump sum retirement credit

is greater than your tax liability, complete

lines 8a through 8c to calculate your lump

sum retirement credit for future tax years.

Line 8b: Subtract 1 from the amount you

entered on line 2 of this worksheet. For ex-

ample, if your multiple on line 2 was 19.2,

you would enter 18.2 (19.2 - 1) on this line.

Do not round.

Line 8c: Report this amount in each subse-

quent tax year as your lump sum retirement

credit.





37.7

36.8

35.9

34.9

34.0

33.1

32.2

31.3

30.4

29.5

28.6

27.7

26.8

25.9

25.0

24.2

23.3

22.5

21.6

20.8

20.0

19.2

18.4

17.6

16.8

16.0

15.3

14.6

13.9

13.2

12.5

11.9

11.2

10.6

10.0

9.5

100

101

102

103

104

105

106

107

8.9

8.4

7.9

7.4

6.9

6.5

6.1

5.7

5.3

Table 1

Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple

5.0

4.7

4.4

4.1

3.9

3.7

3.4

3.2

3.0

2.8

2.7

2.5

2.3

2.1

1.9

1.8

1.6

1.4

(A)

Taxpayer

(B)

Spouse

(A)

Taxpayer

(B)

Spouse

Click here for ll-in versions

of these worksheets.

Child and Dependent Care Credit Worksheet (Ohio Schedule of Credits, Line 6)

1. Enter your modied adjusted gross income (see line 3 of the worksheet on page 31) ............................ 1.

If line 1 is $40,000 or more, STOP. You do not qualify for this credit.

2. Enter the amount on your federal form 2441, line 9c ............................................................................... 2.

3. Enter 25% of the amount on your federal form 2441, line 11 ....................................................................3.

4. If line 1 of this worksheet is less than $20,000, enter the amount from line 2.

If line 1 is equal to or greater than $20,000 but less than $40,000, enter the amount from line 3.

This is your credit. Enter on the Ohio Schedule of Credits, line 6 ............................................................ 4.

Displaced Worker Training Credit Worksheet (Ohio Schedule of Credits, Line 7)

Provide a copy of this worksheet with your return. Do not include any amounts that were refunded, reimbursed, or paid

on your behalf by another person. Include amounts you paid with your personal funds or loan amounts (such as a student

loan).



both Columns A and B.

1. Enter the amount you paid for job training during the 12-month period

after you became a displaced worker ......................................................... 1.

2. Line 1 times 50% (0.50).............................................................................. 2.

3. Enter the lesser of line 2 or $500................................................................ 3.

4. Enter the displaced worker training credit, if any, claimed on last year’s

Ohio Schedule of Credits............................................................................ 4.

5. Line 3 minus line 4. If less than zero, enter zero ........................................ 5.

6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 7 .................. 6.

(A)

Taxpayer

(B)

Spouse

2022 Ohio Schedule of Credits Worksheets

Ohio Nonrefundable Credit Carryforward Worksheet

(A)

Type of

Credit

(B)

Carryforward

Period

(C)

Total Amount

Available

(D)

Amount Claimed

on This Return

(E)

Amount Available for

Future Years

Use this worksheet to calculate your Ohio

credit carryforward amount(s). Do not le

this worksheet with your return. Instead,

keep it for completing future Ohio income

tax returns.

Column B: Enter the number of years

you are permitted to carry forward the

credit. The carryforward period is listed

in the line instruction for each credit. If

the credit does not have a limitation, en-

ter "indenite."

Column C: Enter the total credit, prior to

any limitations, you have available for the

tax year.

Column D: Enter the amount of the credit

allowed under Ohio law that you claimed

on your tax return. See the line instruction

for each credit to determine the amount

you can claim.

Column E: Column C minus Column D.

This is your remaining credit amount. This

amount can be used in future tax years,

provided the carryforward period has not

ended.

County Sales and Use Tax Rates

2022 Ohio Modied Adjusted Gross Income / Use Tax Worksheets / Tax Brackets

County Rate County Rate County Rate County Rate



ase(s), see tax.ohio.gov.

Adams

Allen

Ashland

Ashtabula

Athens

Auglaize

Belmont

Brown

Butler

Carroll

Champaign

Clark

Clermont

Clinton

Columbiana

Coshocton

Crawford

Cuyahoga

Darke

Deance

Delaware

Delaware (COTA)

Erie

Faireld

.0725

.0685

.0700

.0675

.0725

.0650

.0675

.0725

.0675

.0725

.0775

.0725

.0800

.0725

.0675

.0700

.0750

.0675

.0725

.0750

.0725

.0675

.0725

.0780

.0675

.0725

.0700

.0725

.0775

Faireld (COTA)

Fayette

Franklin

Fulton

Gallia

Geauga

Greene

Guernsey

Hamilton

Hancock

Hardin

Harrison

Henry

Highland

Hocking

Holmes

Huron

Jackson

Jeerson

Knox

Lake

Lawrence

Licking

Licking (COTA)

Logan

Lorain

Lucas

Madison

Mahoning

Marion

Medina

Meigs

Mercer

Miami

Monroe

Montgomery

Morgan

Morrow

Muskingum

Noble

Ottawa

Paulding

Perry

Pickaway

Pike

Portage

Preble

Putnam

.0725

.0650

.0775

.0700

.0750

.0725

.0675

.0725

.0700

.0725

.0750

.0725

.0700

.0725

.0700

.0725

.0700

Richland

Ross

Sandusky

Scioto

Seneca

Shelby

Stark

Summit

Trumbull

Tuscarawas

Union

Union (COTA)

Van Wert

Vinton

Warren

Washington

Wayne

Williams

Wood

Wood (TARTA)

Wyandot

.0700

.0725

.0650

.0675

.0700

.0750

.0725

.0700

.0725

.0650

.0725

.0675

.0725

Use Tax Worksheet for Ohio IT 1040, Line 12



1. Enter your Ohio adjusted gross income (Ohio IT 1040, line 3) ...................................1.

2. Enter your business income deduction (Ohio Schedule of Adjustments, line 11) .......2.

3.  (line 1 plus line 2) ................................................3.

4. Enter your exemption amount (Ohio IT 1040, line 4) ..................................................4.

5.  (line 3 minus line 4) ................5.

1. Enter the total of all purchases you made during the tax year on which you owe Ohio use tax................1.

2. Using the table below, enter your county’s use tax rate............................................................................ 2.

3. Line 1 times line 2. Round to the nearest dollar. Enter on the Ohio IT 1040, line 12 .................................3.

2022 Ohio Income Tax Brackets for Ohio IT 1040

Taxpayers with Ohio taxable nonbusiness income of $115,300 or more must use these brackets. Round your tax to the nearest dollar.

Taxable Nonbusiness Income

(Ohio IT 1040, line 7)

Nonbusiness Income Tax

(enter on Ohio IT 1040, line 8a)

0 – $ 26,050

$ 26,051 – $ 46,100

$ 46,100 – $ 92,150

$ 92,150 – $ 115,300

more than $115,300

0.000% of Ohio taxable nonbusiness income

$ 360.69 plus 2.765% of the amount in excess of $ 26,050

$ 915.07 plus 3.226% of the amount in excess of $ 46,100

$ 2,400.64 plus 3.688% of the amount in excess of $ 92,150

$ 3,254.41 plus 3.990% of the amount in excess of $115,300

2022 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

0 26050 0

26051 26100 361

26100 26150 363

26150 26200 364

26200 26250 366

26250 26300 367

26300 26350 368

26350 26400 370

26400 26450 371

26450 26500 372

26500 26550 374

26550 26600 375

26600 26650 377

26650 26700 378

26700 26750 379

26750 26800 381

26800 26850 382

26850 26900 384

26900 26950 385

26950 27000 386

27000 27050 388

27050 27100 389

27100 27150 390

27150 27200 392

27200 27250 393

27250 27300 395

27300 27350 396

27350 27400 397

27400 27450 399

27450 27500 400

27500 27550 401

27550 27600 403

27600 27650 404

27650 27700 406

27700 27750 407

27750 27800 408

27800 27850 410

27850 27900 411

27900 27950 413

27950 28000 414

28000 28050 415

28050 28100 417

28100 28150 418

28150 28200 419

28200 28250 421

28250 28300 422

28300 28350 424

28350 28400 425

28400 28450 426

28450 28500 428

28500 28550 429

28550 28600 431

28600 28650 432

28650 28700 433

28700 28750 435

28750 28800 436

28800 28850 437

28850 28900 439

28900 28950 440

28950 29000 442

29000 29050 443

29050 29100 444

29100 29150 446

29150 29200 447

29200 29250 448

29250 29300 450

29300 29350 451

29350 29400 453

29400 29450 454

29450 29500 455

29500 29550 457

29550 29600 458

29600 29650 460

29650 29700 461

29700 29750 462

29750 29800 464

29800 29850 465

29850 29900 466

29900 29950 468

29950 30000 469

30000 30050 471

30050 30100 472

30100 30150 473

30150 30200 475

30200 30250 476

30250 30300 478

30300 30350 479

30350 30400 480

30400 30450 482

30450 30500 483

30500 30550 484

30550 30600 486

30600 30650 487

30650 30700 489

30700 30750 490

30750 30800 491

30800 30850 493

30850 30900 494

30900 30950 495

30950 31000 497

31000 31050 498

31050 31100 500

31100 31150 501

31150 31200 502

31200 31250 504

31250 31300 505

31300 31350 507

31350 31400 508

31400 31450 509

31450 31500 511

31500 31550 512

31550 31600 513

31600 31650 515

31650 31700 516

31700 31750 518

31750 31800 519

31800 31850 520

31850 31900 522

31900 31950 523

31950 32000 525

32000 32050 526

32050 32100 527

32100 32150 529

32150 32200 530

32200 32250 531

32250 32300 533

32300 32350 534

32350 32400 536

32400 32450 537

32450 32500 538

32500 32550 540

32550 32600 541

32600 32650 542

32650 32700 544

32700 32750 545

32750 32800 547

32800 32850 548

32850 32900 549

32900 32950 551

32950 33000 552

33000 33050 554

33050 33100 555

33100 33150 556

33150 33200 558

33200 33250 559

33250 33300 560

33300 33350 562

33350 33400 563

33400 33450 565

33450 33500 566

33500 33550 567

33550 33600 569

33600 33650 570

33650 33700 572

33700 33750 573

33750 33800 574

33800 33850 576

33850 33900 577

33900 33950 578

33950 34000 580

34000 34050 581

34050 34100 583

34100 34150 584

34150 34200 585

34200 34250 587

34250 34300 588

34300 34350 589

34350 34400 591

34400 34450 592

34450 34500 594

34500 34550 595

34550 34600 596

34600 34650 598

34650 34700 599

34700 34750 601

34750 34800 602

34800 34850 603

34850 34900 605

34900 34950 606

34950 35000 607

35000 35050 609

35050 35100 610

35100 35150 612

35150 35200 613

35200 35250 614

35250 35300 616

35300 35350 617

35350 35400 619

35400 35450 620

35450 35500 621

35500 35550 623

35550 35600 624

35600 35650 625

35650 35700 627

35700 35750 628

35750 35800 630

35800 35850 631

35850 35900 632

35900 35950 634

35950 36000 635

36000 36050 636

36050 36100 638

36100 36150 639

36150 36200 641

36200 36250 642

36250 36300 643

36300 36350 645

36350 36400 646

36400 36450 648

36450 36500 649

36500 36550 650

36550 36600 652

36600 36650 653

36650 36700 654

36700 36750 656

36750 36800 657

36800 36850 659

36850 36900 660

36900 36950 661

36950 37000 663

37000 37050 664

37050 37100 666

37100 37150 667

37150 37200 668

37200 37250 670

37250 37300 671

37300 37350 672

37350 37400 674

37400 37450 675

37450 37500 677

37500 37550 678

37550 37600 679

37600 37650 681

37650 37700 682

37700 37750 684

37750 37800 685

37800 37850 686

37850 37900 688

37900 37950 689

37950 38000 690

38000 38050 692

38050 38100 693

38100 38150 695

38150 38200 696

38200 38250 697

38250 38300 699

38300 38350 700

38350 38400 701

38400 38450 703

38450 38500 704

38500 38550 706

38550 38600 707

38600 38650 708

38650 38700 710

38700 38750 711

38750 38800 713

38800 38850 714

38850 38900 715

38900 38950 717

38950 39000 718

39000 39050 719

39050 39100 721

39100 39150 722

39150 39200 724

39200 39250 725

39250 39300 726

39300 39350 728

39350 39400 729

39400 39450 731

39450 39500 732

39500 39550 733

39550 39600 735

39600 39650 736

39650 39700 737

39700 39750 739

39750 39800 740

39800 39850 742

39850 39900 743

39900 39950 744

39950 40000 746

40000 40050 747

40050 40100 748

40100 40150 750

40150 40200 751

40200 40250 753

40250 40300 754

40300 40350 755

40350 40400 757

40400 40450 758

40450 40500 760

40500 40550 761

40550 40600 762

40600 40650 764

40650 40700 765

40700 40750 766

40750 40800 768

40800 40850 769

40850 40900 771

40900 40950 772

40950 41000 773

$26,000 $29,000 $32,000 $35,000 $38,000

$27,000 $30,000 $33,000 $36,000 $39,000

$28,000 $31,000 $34,000 $37,000 $40,000

2022 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

53000 53050 1139

53050 53100 1140

53100 53150 1142

53150 53200 1143

53200 53250 1145

53250 53300 1147

53300 53350 1148

53350 53400 1150

53400 53450 1151

53450 53500 1153

53500 53550 1155

53550 53600 1156

53600 53650 1158

53650 53700 1159

53700 53750 1161

53750 53800 1163

53800 53850 1164

53850 53900 1166

53900 53950 1168

53950 54000 1169

54000 54050 1171

54050 54100 1172

54100 54150 1174

54150 54200 1176

54200 54250 1177

54250 54300 1179

54300 54350 1180

54350 54400 1182

54400 54450 1184

54450 54500 1185

54500 54550 1187

54550 54600 1188

54600 54650 1190

54650 54700 1192

54700 54750 1193

54750 54800 1195

54800 54850 1197

54850 54900 1198

54900 54950 1200

54950 55000 1201

55000 55050 1203

55050 55100 1205

55100 55150 1206

55150 55200 1208

55200 55250 1209

55250 55300 1211

55300 55350 1213

55350 55400 1214

55400 55450 1216

55450 55500 1218

55500 55550 1219

55550 55600 1221

55600 55650 1222

55650 55700 1224

55700 55750 1226

55750 55800 1227

55800 55850 1229

55850 55900 1230

55900 55950 1232

55950 56000 1234

50000 50050 1042

50050 50100 1043

50100 50150 1045

50150 50200 1047

50200 50250 1048

50250 50300 1050

50300 50350 1051

50350 50400 1053

50400 50450 1055

50450 50500 1056

50500 50550 1058

50550 50600 1059

50600 50650 1061

50650 50700 1063

50700 50750 1064

50750 50800 1066

50800 50850 1068

50850 50900 1069

50900 50950 1071

50950 51000 1072

51000 51050 1074

51050 51100 1076

51100 51150 1077

51150 51200 1079

51200 51250 1080

51250 51300 1082

51300 51350 1084

51350 51400 1085

51400 51450 1087

51450 51500 1088

51500 51550 1090

51550 51600 1092

51600 51650 1093

51650 51700 1095

51700 51750 1097

51750 51800 1098

51800 51850 1100

51850 51900 1101

51900 51950 1103

51950 52000 1105

52000 52050 1106

52050 52100 1108

52100 52150 1109

52150 52200 1111

52200 52250 1113

52250 52300 1114

52300 52350 1116

52350 52400 1118

52400 52450 1119

52450 52500 1121

52500 52550 1122

52550 52600 1124

52600 52650 1126

52650 52700 1127

52700 52750 1129

52750 52800 1130

52800 52850 1132

52850 52900 1134

52900 52950 1135

52950 53000 1137

47000 47050 945

47050 47100 947

47100 47150 948

47150 47200 950

47200 47250 951

47250 47300 953

47300 47350 955

47350 47400 956

47400 47450 958

47450 47500 959

47500 47550 961

47550 47600 963

47600 47650 964

47650 47700 966

47700 47750 968

47750 47800 969

47800 47850 971

47850 47900 972

47900 47950 974

47950 48000 976

48000 48050 977

48050 48100 979

48100 48150 980

48150 48200 982

48200 48250 984

48250 48300 985

48300 48350 987

48350 48400 988

48400 48450 990

48450 48500 992

48500 48550 993

48550 48600 995

48600 48650 997

48650 48700 998

48700 48750 1000

48750 48800 1001

48800 48850 1003

48850 4 8900 1005

48900 48950 1006

48950 49000 1008

49000 49050 1009

49050 49100 1011

49100 49150 1013

49150 49200 1014

49200 49250 1016

49250 49300 1018

49300 49350 1019

49350 49400 1021

49400 49450 1022

49450 49500 1024

49500 49550 1026

49550 49600 1027

49600 49650 1029

49650 49700 1030

49700 49750 1032

49750 49800 1034

49800 49850 1035

49850 49900 1037

49900 49950 1038

49950 50000 1040

44000 44050 858

44050 44100 859

44100 44150 860

44150 44200 862

44200 44250 863

44250 44300 865

44300 44350 866

44350 44400 867

44400 44450 869

44450 44500 870

44500 44550 872

44550 44600 873

44600 44650 874

44650 44700 876

44700 44750 877

44750 44800 878

44800 44850 880

44850 44900 881

44900 44950 883

44950 45000 884

45000 45050 885

45050 45100 887

45100 45150 888

45150 45200 890

45200 45250 891

45250 45300 892

45300 45350 894

45350 45400 895

45400 45450 896

45450 45500 898

45500 45550 899

45550 45600 901

45600 45650 902

45650 45700 903

45700 45750 905

45750 45800 906

45800 45850 907

45850 45900 909

45900 45950 910

45950 46000 912

46000 46050 913

46050 46100 914

46100 46150 916

46150 46200 918

46200 46250 919

46250 46300 921

46300 46350 922

46350 46400 924

46400 46450 926

46450 46500 927

46500 46550 929

46550 46600 930

46600 46650 932

46650 46700 934

46700 46750 935

46750 46800 937

46800 46850 939

46850 46900 940

46900 46950 942

46950 47000 943

41000 41050 775

41050 41100 776

41100 41150 778

41150 41200 779

41200 41250 780

41250 41300 782

41300 41350 783

41350 41400 784

41400 41450 786

41450 41500 787

41500 41550 789

41550 41600 790

41600 41650 791

41650 41700 793

41700 41750 794

41750 41800 795

41800 41850 797

41850 41900 798

41900 41950 800

41950 42000 801

42000 42050 802

42050 42100 804

42100 42150 805

42150 42200 807

42200 42250 808

42250 42300 809

42300 42350 811

42350 42400 812

42400 42450 813

42450 42500 815

42500 42550 816

42550 42600 818

42600 42650 819

42650 42700 820

42700 42750 822

42750 42800 823

42800 42850 825

42850 42900 826

42900 42950 827

42950 43000 829

43000 43050 830

43050 43100 831

43100 43150 833

43150 43200 834

43200 43250 836

43250 43300 837

43300 43350 838

43350 43400 840

43400 43450 841

43450 43500 843

43500 43550 844

43550 43600 845

43600 43650 847

43650 43700 848

43700 43750 849

43750 43800 851

43800 43850 852

43850 43900 854

43900 43950 855

43950 44000 856

$41,000 $44,000 $47,000 $50,000 $53,000

$42,000 $45,000 $48,000

$51,000 $54,000

$43,000 $46,000 $49,000 $52,000 $55,000

2022 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

56000 56050 1235

56050 56100 1237

56100 56150 1238

56150 56200 1240

56200 56250 1242

56250 56300 1243

56300 56350 1245

56350 56400 1247

56400 56450 1248

56450 56500 1250

56500 56550 1251

56550 56600 1253

56600 56650 1255

56650 56700 1256

56700 56750 1258

56750 56800 1259

56800 56850 1261

56850 56900 1263

56900 56950 1264

56950 57000 1266

57000 57050 1268

57050 57100 1269

57100 57150 1271

57150 57200 1272

57200 57250 1274

57250 57300 1276

57300 57350 1277

57350 57400 1279

57400 57450 1280

57450 57500 1282

57500 57550 1284

57550 57600 1285

57600 57650 1287

57650 57700 1288

57700 57750 1290

57750 57800 1292

57800 57850 1293

57850 57900 1295

57900 57950 1297

57950 58000 1298

58000 58050 1300

58050 58100 1301

58100 58150 1303

58150 58200 1305

58200 58250 1306

58250 58300 1308

58300 58350 1309

58350 58400 1311

58400 58450 1313

58450 58500 1314

58500 58550 1316

58550 58600 1318

58600 58650 1319

58650 58700 1321

58700 58750 1322

58750 58800 1324

58800 58850 1326

58850 58900 1327

58900 58950 1329

58950 59000 1330

59000 59050 1332

59050 59100 1334

59100 59150 1335

59150 59200 1337

59200 59250 1338

59250 59300 1340

59300 59350 1342

59350 59400 1343

59400 59450 1345

59450 59500 1347

59500 59550 1348

59550 59600 1350

59600 59650 1351

59650 59700 1353

59700 59750 1355

59750 59800 1356

59800 59850 1358

59850 59900 1359

59900 59950 1361

59950 60000 1363

60000 60050 1364

60050 60100 1366

60100 60150 1368

60150 60200 1369

60200 60250 1371

60250 60300 1372

60300 60350 1374

60350 60400 1376

60400 60450 1377

60450 60500 1379

60500 60550 1380

60550 60600 1382

60600 60650 1384

60650 60700 1385

60700 60750 1387

60750 60800 1388

60800 60850 1390

60850 60900 1392

60900 60950 1393

60950 61000 1395

61000 61050 1397

61050 61100 1398

61100 61150 1400

61150 61200 1401

61200 61250 1403

61250 61300 1405

61300 61350 1406

61350 61400 1408

61400 61450 1409

61450 61500 1411

61500 61550 1413

61550 61600 1414

61600 61650 1416

61650 61700 1418

61700 61750 1419

61750 61800 1421

61800 61850 1422

61850 61900 1424

61900 61950 1426

61950 62000 1427

62000 62050 1429

62050 62100 1430

62100 62150 1432

62150 62200 1434

62200 62250 1435

62250 62300 1437

62300 62350 1438

62350 62400 1440

62400 62450 1442

62450 62500 1443

62500 62550 1445

62550 62600 1447

62600 62650 1448

62650 62700 1450

62700 62750 1451

62750 62800 1453

62800 62850 1455

62850 62900 1456

62900 62950 1458

62950 63000 1459

63000 63050 1461

63050 63100 1463

63100 63150 1464

63150 63200 1466

63200 63250 1468

63250 63300 1469

63300 63350 1471

63350 63400 1472

63400 63450 1474

63450 63500 1476

63500 63550 1477

63550 63600 1479

63600 63650 1480

63650 63700 1482

63700 63750 1484

63750 63800 1485

63800 63850 1487

63850 63900 1488

63900 63950 1490

63950 64000 1492

64000 64050 1493

64050 64100 1495

64100 64150 1497

64150 64200 1498

64200 64250 1500

64250 64300 1501

64300 64350 1503

64350 64400 1505

64400 64450 1506

64450 64500 1508

64500 64550 1509

64550 64600 1511

64600 64650 1513

64650 64700 1514

64700 64750 1516

64750 64800 1518

64800 64850 1519

64850 64900 1521

64900 64950 1522

64950 65000 1524

65000 65050 1526

65050 65100 1527

65100 65150 1529

65150 65200 1530

65200 65250 1532

65250 65300 1534

65300 65350 1535

65350 65400 1537

65400 65450 1538

65450 65500 1540

65500 65550 1542

65550 65600 1543

65600 65650 1545

65650 65700 1547

65700 65750 1548

65750 65800 1550

65800 65850 1551

65850 65900 1553

65900 65950 1555

65950 66000 1556

66000 66050 1558

66050 66100 1559

66100 66150 1561

66150 66200 1563

66200 66250 1564

66250 66300 1566

66300 66350 1568

66350 66400 1569

66400 66450 1571

66450 66500 1572

66500 66550 1574

66550 66600 1576

66600 66650 1577

66650 66700 1579

66700 66750 1580

66750 66800 1582

66800 66850 1584

66850 66900 1585

66900 66950 1587

66950 67000 1588

67000 67050 1590

67050 67100 1592

67100 67150 1593

67150 67200 1595

67200 67250 1597

67250 67300 1598

67300 67350 1600

67350 67400 1601

67400 67450 1603

67450 67500 1605

67500 67550 1606

67550 67600 1608

67600 67650 1609

67650 67700 1611

67700 67750 1613

67750 67800 1614

67800 67850 1616

67850 67900 1618

67900 67950 1619

67950 68000 1621

68000 68050 1622

68050 68100 1624

68100 68150 1626

68150 68200 1627

68200 68250 1629

68250 68300 1630

68300 68350 1632

68350 68400 1634

68400 68450 1635

68450 68500 1637

68500 68550 1639

68550 68600 1640

68600 68650 1642

68650 68700 1643

68700 68750 1645

68750 68800 1647

68800 68850 1648

68850 68900 1650

68900 68950 1651

68950 69000 1653

69000 69050 1655

69050 69100 1656

69100 69150 1658

69150 69200 1659

69200 69250 1661

69250 69300 1663

69300 69350 1664

69350 69400 1666

69400 69450 1668

69450 69500 1669

69500 69550 1671

69550 69600 1672

69600 69650 1674

69650 69700 1676

69700 69750 1677

69750 69800 1679

69800 69850 1680

69850 69900 1682

69900 69950 1684

69950 70000 1685

70000 70050 1687

70050 70100 1689

70100 70150 1690

70150 70200 1692

70200 70250 1693

70250 70300 1695

70300 70350 1697

70350 70400 1698

70400 70450 1700

70450 70500 1701

70500 70550 1703

70550 70600 1705

70600 70650 1706

70650 70700 1708

70700 70750 1709

70750 70800 1711

70800 70850 1713

70850 70900 1714

70900 70950 1716

70950 71000 1718

$56,000 $59,000 $62,000 $65,000 $68,000

$57,000 $60,000 $63,000 $66,000 $69,000

$58,000 $61,000 $64,000 $67,000 $70,000

80000 80050 2009

80050 80100 2011

80100 80150 2013

80150 80200 2014

80200 80250 2016

80250 80300 2018

80300 80350 2019

80350 80400 2021

80400 80450 2022

80450 80500 2024

80500 80550 2026

80550 80600 2027

80600 80650 2029

80650 80700 2030

80700 80750 2032

80750 80800 2034

80800 80850 2035

80850 80900 2037

80900 80950 2039

80950 81000 2040

81000 81050 2042

81050 81100 2043

81100 81150 2045

81150 81200 2047

81200 81250 2048

81250 81300 2050

81300 81350 2051

81350 81400 2053

81400 81450 2055

81450 81500 2056

81500 81550 2058

81550 81600 2059

81600 81650 2061

81650 81700 2063

81700 81750 2064

81750 81800 2066

81800 81850 2068

81850 81900 2069

81900 81950 2071

81950 82000 2072

82000 82050 2074

82050 82100 2076

82100 82150 2077

82150 82200 2079

82200 82250 2080

82250 82300 2082

82300 82350 2084

82350 82400 2085

82400 82450 2087

82450 82500 2089

82500 82550 2090

82550 82600 2092

82600 82650 2093

82650 82700 2095

82700 82750 2097

82750 82800 2098

82800 82850 2100

82850 82900 2101

82900 82950 2103

82950 83000 2105

77000 77050 1913

77050 77100 1914

77100 77150 1916

77150 77200 1918

77200 77250 1919

77250 77300 1921

77300 77350 1922

77350 77400 1924

77400 77450 1926

77450 77500 1927

77500 77550 1929

77550 77600 1930

77600 77650 1932

77650 77700 1934

77700 77750 1935

77750 77800 1937

77800 77850 1939

77850 77900 1940

77900 77950 1942

77950 78000 1943

78000 78050 1945

78050 78100 1947

78100 78150 1948

78150 78200 1950

78200 78250 1951

78250 78300 1953

78300 78350 1955

78350 78400 1956

78400 78450 1958

78450 78500 1959

78500 78550 1961

78550 78600 1963

78600 78650 1964

78650 78700 1966

78700 78750 1968

78750 78800 1969

78800 78850 1971

78850 78900 1972

78900 78950 1974

78950 79000 1976

79000 79050 1977

79050 79100 1979

79100 79150 1980

79150 79200 1982

79200 79250 1984

79250 79300 1985

79300 79350 1987

79350 79400 1989

79400 79450 1990

79450 79500 1992

79500 79550 1993

79550 79600 1995

79600 79650 1997

79650 79700 1998

79700 79750 2000

79750 79800 2001

79800 79850 2003

79850 79900 2005

79900 79950 2006

79950 80000 2008

74000 74050 1816

74050 74100 1818

74100 74150 1819

74150 74200 1821

74200 74250 1822

74250 74300 1824

74300 74350 1826

74350 74400 1827

74400 74450 1829

74450 74500 1830

74500 74550 1832

74550 74600 1834

74600 74650 1835

74650 74700 1837

74700 74750 1839

74750 74800 1840

74800 74850 1842

74850 74900 1843

74900 74950 1845

74950 75000 1847

75000 75050 1848

75050 75100 1850

75100 75150 1851

75150 75200 1853

75200 75250 1855

75250 75300 1856

75300 75350 1858

75350 75400 1859

75400 75450 1861

75450 75500 1863

75500 75550 1864

75550 75600 1866

75600 75650 1868

75650 75700 1869

75700 75750 1871

75750 75800 1872

75800 75850 1874

75850 75900 1876

75900 75950 1877

75950 76000 1879

76000 76050 1880

76050 76100 1882

76100 76150 1884

76150 76200 1885

76200 76250 1887

76250 76300 1889

76300 76350 1890

76350 76400 1892

76400 76450 1893

76450 76500 1895

76500 76550 1897

76550 76600 1898

76600 76650 1900

76650 76700 1901

76700 76750 1903

76750 76800 1905

76800 76850 1906

76850 76900 1908

76900 76950 1909

76950 77000 1911

71000 71050 1719

71050 71100 1721

71100 71150 1722

71150 71200 1724

71200 71250 1726

71250 71300 1727

71300 71350 1729

71350 71400 1730

71400 71450 1732

71450 71500 1734

71500 71550 1735

71550 71600 1737

71600 71650 1739

71650 71700 1740

71700 71750 1742

71750 71800 1743

71800 71850 1745

71850 71900 1747

71900 71950 1748

71950 72000 1750

72000 72050 1751

72050 72100 1753

72100 72150 1755

72150 72200 1756

72200 72250 1758

72250 72300 1759

72300 72350 1761

72350 72400 1763

72400 72450 1764

72450 72500 1766

72500 72550 1768

72550 72600 1769

72600 72650 1771

72650 72700 1772

72700 72750 1774

72750 72800 1776

72800 72850 1777

72850 72900 1779

72900 72950 1780

72950 73000 1782

73000 73050 1784

73050 73100 1785

73100 73150 1787

73150 73200 1789

73200 73250 1790

73250 73300 1792

73300 73350 1793

73350 73400 1795

73400 73450 1797

73450 73500 1798

73500 73550 1800

73550 73600 1801

73600 73650 1803

73650 73700 1805

73700 73750 1806

73750 73800 1808

73800 73850 1809

73850 73900 1811

73900 73950 1813

73950 74000 1814

2022 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

83000 83050 2106

83050 83100 2108

83100 83150 2109

83150 83200 2111

83200 83250 2113

83250 83300 2114

83300 83350 2116

83350 83400 2118

83400 83450 2119

83450 83500 2121

83500 83550 2122

83550 83600 2124

83600 83650 2126

83650 83700 2127

83700 83750 2129

83750 83800 2130

83800 83850 2132

83850 83900 2134

83900 83950 2135

83950 84000 2137

84000 84050 2139

84050 84100 2140

84100 84150 2142

84150 84200 2143

84200 84250 2145

84250 84300 2147

84300 84350 2148

84350 84400 2150

84400 84450 2151

84450 84500 2153

84500 84550 2155

84550 84600 2156

84600 84650 2158

84650 84700 2159

84700 84750 2161

84750 84800 2163

84800 84850 2164

84850 84900 2166

84900 84950 2168

84950 85000 2169

85000 85050 2171

85050 85100 2172

85100 85150 2174

85150 85200 2176

85200 85250 2177

85250 85300 2179

85300 85350 2180

85350 85400 2182

85400 85450 2184

85450 85500 2185

85500 85550 2187

85550 85600 2189

85600 85650 2190

85650 85700 2192

85700 85750 2193

85750 85800 2195

85800 85850 2197

85850 85900 2198

85900 85950 2200

85950 86000 2201

$71,000 $74,000 $77,000 $80,000 $83,000

$72,000 $75,000 $78,000 $81000 $84,000

$73,000 $76,000 $79,000 $82,000 $85,000

89000 89050 2300

89050 89100 2301

89100 89150 2303

89150 89200 2305

89200 89250 2306

89250 89300 2308

89300 89350 2310

89350 89400 2311

89400 89450 2313

89450 89500 2314

89500 89550 2316

89550 89600 2318

89600 89650 2319

89650 89700 2321

89700 89750 2322

89750 89800 2324

89800 89850 2326

89850 89900 2327

89900 89950 2329

89950 90000 2330

90000 90050 2332

90050 90100 2334

90100 90150 2335

90150 90200 2337

90200 90250 2339

90250 90300 2340

90300 90350 2342

90350 90400 2343

90400 90450 2345

90450 90500 2347

90500 90550 2348

90550 90600 2350

90600 90650 2351

90650 90700 2353

90700 90750 2355

90750 90800 2356

90800 90850 2358

90850 90900 2360

90900 90950 2361

90950 91000 2363

91000 91050 2364

91050 91100 2366

91100 91150 2368

91150 91200 2369

91200 91250 2371

91250 91300 2372

91300 91350 2374

91350 91400 2376

91400 91450 2377

91450 91500 2379

91500 91550 2380

91550 91600 2382

91600 91650 2384

91650 91700 2385

91700 91750 2387

91750 91800 2389

91800 91850 2390

91850 91900 2392

91900 91950 2393

91950 92000 2395

2022 Income Tax Table for Ohio IT 1040

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

86000 86050 2203

86050 86100 2205

86100 86150 2206

86150 86200 2208

86200 86250 2210

86250 86300 2211

86300 86350 2213

86350 86400 2214

86400 86450 2216

86450 86500 2218

86500 86550 2219

86550 86600 2221

86600 86650 2222

86650 86700 2224

86700 86750 2226

86750 86800 2227

86800 86850 2229

86850 86900 2230

86900 86950 2232

86950 87000 2234

87000 87050 2235

87050 87100 2237

87100 87150 2239

87150 87200 2240

87200 87250 2242

87250 87300 2243

87300 87350 2245

87350 87400 2247

87400 87450 2248

87450 87500 2250

87500 87550 2251

87550 87600 2253

87600 87650 2255

87650 87700 2256

87700 87750 2258

87750 87800 2260

87800 87850 2261

87850 87900 2263

87900 87950 2264

87950 88000 2266

88000 88050 2268

88050 88100 2269

88100 88150 2271

88150 88200 2272

88200 88250 2274

88250 88300 2276

88300 88350 2277

88350 88400 2279

88400 88450 2280

88450 88500 2282

88500 88550 2284

88550 88600 2285

88600 88650 2287

88650 88700 2289

88700 88750 2290

88750 88800 2292

88800 88850 2293

88850 88900 2295

88900 88950 2297

88950 89000 2298

92000 92050 2397

92050 92100 2398

92100 92150 2400

92150 92200 2402

92200 92250 2403

92250 92300 2405

92300 92350 2407

92350 92400 2409

92400 92450 2411

92450 92500 2413

92500 92550 2414

92550 92600 2416

92600 92650 2418

92650 92700 2420

92700 92750 2422

92750 92800 2424

92800 92850 2426

92850 92900 2427

92900 92950 2429

92950 93000 2431

93000 93050 2433

93050 93100 2435

93100 93150 2437

93150 93200 2438

93200 93250 2440

93250 93300 2442

93300 93350 2444

93350 93400 2446

93400 93450 2448

93450 93500 2450

93500 93550 2451

93550 93600 2453

93600 93650 2455

93650 93700 2457

93700 93750 2459

93750 93800 2461

93800 93850 2462

93850 93900 2464

93900 93950 2466

93950 94000 2468

94000 94050 2470

94050 94100 2472

94100 94150 2473

94150 94200 2475

94200 94250 2477

94250 94300 2479

94300 94350 2481

94350 94400 2483

94400 94450 2485

94450 94500 2486

94500 94550 2488

94550 94600 2490

94600 94650 2492

94650 94700 2494

94700 94750 2496

94750 94800 2497

94800 94850 2499

94850 94900 2501

94900 94950 2503

94950 95000 2505

95000 95050 2507

95050 95100 2509

95100 95150 2510

95150 95200 2512

95200 95250 2514

95250 95300 2516

95300 95350 2518

95350 95400 2520

95400 95450 2521

95450 95500 2523

95500 95550 2525

95550 95600 2527

95600 95650 2529

95650 95700 2531

95700 95750 2532

95750 95800 2534

95800 95850 2536

95850 95900 2538

95900 95950 2540

95950 96000 2542

96000 96050 2544

96050 96100 2545

96100 96150 2547

96150 96200 2549

96200 96250 2551

96250 96300 2553

96300 96350 2555

96350 96400 2556

96400 96450 2558

96450 96500 2560

96500 96550 2562

96550 96600 2564

96600 96650 2566

96650 96700 2568

96700 96750 2569

96750 96800 2571

96800 96850 2573

96850 96900 2575

96900 96950 2577

96950 97000 2579

97000 97050 2580

97050 97100 2582

97100 97150 2584

97150 97200 2586

97200 97250 2588

97250 97300 2590

97300 97350 2591

97350 97400 2593

97400 97450 2595

97450 97500 2597

97500 97550 2599

97550 97600 2601

97600 97650 2603

97650 97700 2604

97700 97750 2606

97750 97800 2608

97800 97850 2610

97850 97900 2612

97900 97950 2614

97950 98000 2615

98000 98050 2617

98050 98100 2619

98100 98150 2621

98150 98200 2623

98200 98250 2625

98250 98300 2627

98300 98350 2628

98350 98400 2630

98400 98450 2632

98450 98500 2634

98500 98550 2636

98550 98600 2638

98600 98650 2639

98650 98700 2641

98700 98750 2643

98750 98800 2645

98800 98850 2647

98850 98900 2649

98900 98950 2651

98950 99000 2652

99000 99050 2654

99050 99100 2656

99100 99150 2658

99150 99200 2660

99200 99250 2662

99250 99300 2663

99300 99350 2665

99350 99400 2667

99400 99450 2669

99450 99500 2671

99500 99550 2673

99550 99600 2674

99600 99650 2676

99650 99700 2678

99700 99750 2680

99750 99800 2682

99800 99850 2684

99850 99900 2686

99900 99950 2687

99950 100000 2689

100000 100050 2691

100050 100100 2693

100100 100150 2695

100150 100200 2697

100200 100250 2698

100250 100300 2700

100300 100350 2702

100350 100400 2704

100400 100450 2706

100450 100500 2708

100500 100550 2710

100550 100600 2711

100600 100650 2713

100650 100700 2715

100700 100750 2717

100750 100800 2719

100800 100850 2721

100850 100900 2722

100900 100950 2724

100950 101000 2726

$86,000 $89,000 $92,000 $95,000 $98,000

$87,000 $90,000 $93,000 $96,000 $99,000

$88,000 $91,000 $94,000 $97,000 $100,000

2022 Income Tax Table for Ohio IT 1040

110000 110050 3060

110050 110100 3062

110100 110150 3064

110150 110200 3065

110200 110250 3067

110250 110300 3069

110300 110350 3071

110350 110400 3073

110400 110450 3075

110450 110500 3076

110500 110550 3078

110550 110600 3080

110600 110650 3082

110650 110700 3084

110700 110750 3086

110750 110800 3088

110800 110850 3089

110850 110900 3091

110900 110950 3093

110950 111000 3095

111000 111050 3097

111050 111100 3099

111100 111150 3100

111150 111200 3102

111200 111250 3104

111250 111300 3106

111300 111350 3108

111350 111400 3110

111400 111450 3112

111450 111500 3113

111500 111550 3115

111550 111600 3117

111600 111650 3119

111650 111700 3121

111700 111750 3123

111750 111800 3124

111800 111850 3126

111850 111900 3128

111900 111950 3130

111950 112000 3132

112000 112050 3134

112050 112100 3135

112100 112150 3137

112150 112200 3139

112200 112250 3141

112250 112300 3143

112300 112350 3145

112350 112400 3147

112400 112450 3148

112450 112500 3150

112500 112550 3152

112550 112600 3154

112600 112650 3156

112650 112700 3158

112700 112750 3159

112750 112800 3161

112800 112850 3163

112850 112900 3165

112900 112950 3167

112950 113000 3169

107000 107050 2949

107050 107100 2951

107100 107150 2953

107150 107200 2955

107200 107250 2957

107250 107300 2958

107300 107350 2960

107350 107400 2962

107400 107450 2964

107450 107500 2966

107500 107550 2968

107550 107600 2970

107600 107650 2971

107650 107700 2973

107700 107750 2975

107750 107800 2977

107800 107850 2979

107850 107900 2981

107900 107950 2982

107950 108000 2984

108000 108050 2986

108050 108100 2988

108100 108150 2990

108150 108200 2992

108200 108250 2993

108250 108300 2995

108300 108350 2997

108350 108400 2999

108400 108450 3001

108450 108500 3003

108500 108550 3005

108550 108600 3006

108600 108650 3008

108650 108700 3010

108700 108750 3012

108750 108800 3014

108800 108850 3016

108850 108900 3017

108900 108950 3019

108950 109000 3021

109000 109050 3023

109050 109100 3025

109100 109150 3027

109150 109200 3029

109200 109250 3030

109250 109300 3032

109300 109350 3034

109350 109400 3036

109400 109450 3038

109450 109500 3040

109500 109550 3041

109550 109600 3043

109600 109650 3045

109650 109700 3047

109700 109750 3049

109750 109800 3051

109800 109850 3052

109850 109900 3054

109900 109950 3056

109950 110000 3058

104000 104050 2839

104050 104100 2840

104100 104150 2842

104150 104200 2844

104200 104250 2846

104250 104300 2848

104300 104350 2850

104350 104400 2851

104400 104450 2853

104450 104500 2855

104500 104550 2857

104550 104600 2859

104600 104650 2861

104650 104700 2863

104700 104750 2864

104750 104800 2866

104800 104850 2868

104850 104900 2870

104900 104950 2872

104950 105000 2874

105000 105050 2875

105050 105100 2877

105100 105150 2879

105150 105200 2881

105200 105250 2883

105250 105300 2885

105300 105350 2887

105350 105400 2888

105400 105450 2890

105450 105500 2892

105500 105550 2894

105550 105600 2896

105600 105650 2898

105650 105700 2899

105700 105750 2901

105750 105800 2903

105800 105850 2905

105850 105900 2907

105900 105950 2909

105950 106000 2911

106000 106050 2912

106050 106100 2914

106100 106150 2916

106150 106200 2918

106200 106250 2920

106250 106300 2922

106300 106350 2923

106350 106400 2925

106400 106450 2927

106450 106500 2929

106500 106550 2931

106550 106600 2933

106600 106650 2934

106650 106700 2936

106700 106750 2938

106750 106800 2940

106800 106850 2942

106850 106900 2944

106900 106950 2946

106950 107000 2947

101000 101050 2728

101050 101100 2730

101100 101150 2732

101150 101200 2733

101200 101250 2735

101250 101300 2737

101300 101350 2739

101350 101400 2741

101400 101450 2743

101450 101500 2745

101500 101550 2746

101550 101600 2748

101600 101650 2750

101650 101700 2752

101700 101750 2754

101750 101800 2756

101800 101850 2757

101850 101900 2759

101900 101950 2761

101950 102000 2763

102000 102050 2765

102050 102100 2767

102100 102150 2769

102150 102200 2770

102200 102250 2772

102250 102300 2774

102300 102350 2776

102350 102400 2778

102400 102450 2780

102450 102500 2781

102500 102550 2783

102550 102600 2785

102600 102650 2787

102650 102700 2789

102700 102750 2791

102750 102800 2792

102800 102850 2794

102850 102900 2796

102900 102950 2798

102950 103000 2800

103000 103050 2802

103050 103100 2804

103100 103150 2805

103150 103200 2807

103200 103250 2809

103250 103300 2811

103300 103350 2813

103350 103400 2815

103400 103450 2816

103450 103500 2818

103500 103550 2820

103550 103600 2822

103600 103650 2824

103650 103700 2826

103700 103750 2828

103750 103800 2829

103800 103850 2831

103850 103900 2833

103900 103950 2835

103950 104000 2837

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

If your line 7 amount is:

At least: Up to: Ohio tax:

113000 113050 3171

113050 113100 3172

113100 113150 3174

113150 113200 3176

113200 113250 3178

113250 113300 3180

113300 113350 3182

113350 113400 3183

113400 113450 3185

113450 113500 3187

113500 113550 3189

113550 113600 3191

113600 113650 3193

113650 113700 3194

113700 113750 3196

113750 113800 3198

113800 113850 3200

113850 113900 3202

113900 113950 3204

113950 114000 3206

114000 114050 3207

114050 114100 3209

114100 114150 3211

114150 114200 3213

114200 114250 3215

114250 114300 3217

114300 114350 3218

114350 114400 3220

114400 114450 3222

114450 114500 3224

114500 114550 3226

114550 114600 3228

114600 114650 3230

114650 114700 3231

114700 114750 3233

114750 114800 3235

114800 114850 3237

114850 114900 3239

114900 114950 3241

114950 115000 3242

115000 115050 3244

115050 115100 3246

115100 115150 3248

115150 115200 3250

115200 115250 3252

115250 115300 3253

SEE THE

BRACKETS

ON PAGE 31

FOR INCOME

GREATER

THAN $115,300.

$101,000 $104,000 $107,000 $110,000 $113,000

$102,000 $105,000 $108,000 $111000 $114,000

$103,000 $106,000 $109,000 $112,000 $115,000

Box b – This is your employer identication number (EIN).

Box 15 – For states other than Ohio, do not include the amount in box 17 as Ohio income tax withheld.

Box 16/17 – Your state wages and state income tax withholding. Only include Ohio amounts on the Schedule of Ohio Withholding.

School District Withholding

Both city and school district tax information is reported in boxes 19 and 20. Do not include any city income tax withholding on either the

SD 100 or the IT 1040. A locality name that begins with "R" followed by a 3 or 4-digit number indicates city income tax, not school district

income tax.

Box 19/20 – Only include the school district tax in box 19 for the school district that is identied in box 20 (which typically shows "SD"

and a four-digit code or "SD" and the abbreviated name of the school district). Do not include any amounts in box 19 on the IT 1040.

Box 14 – Your school district withholding and its school district name/number may be reported here instead of in boxes 19 and 20.

2022 Ohio IT 1040 / SD 100

Sample W-2 – This form reports wages and withholding.

See "Ohio Income Tax Withheld" on page 14 and "School District Income Tax Withheld" on page 47 for more

information on reporting your Ohio and school district withholding on your return.

2022 Ohio IT 1040 / SD 100

Sample W-2G – This form reports gambling winnings and withholding.

See "Ohio Income Tax Withheld" on page 14 for more information on reporting Ohio withholding on your return.

Box 13 – For states

other than Ohio,

do not include the

amount in

box 15 as Ohio

income tax withheld.

Box 15 – Your state

income tax

withholding. Only

include Ohio amounts

on the Schedule of

Ohio Withholding.

Sample 1099-R – This form reports retirement income and withholding.

See "Ohio Income Tax Withheld" on page 14 for more information on reporting Ohio withholding on your return.

Box 2b – The "total

distribution" box

must be checked to

claim the "lump sum"

credits. See pages 20

and 29.

Box 14 – Your state

income tax

withholding. Only

include Ohio amounts

on the Schedule of

Ohio Withholding.

Box 15 – For states

other than Ohio,

do not include the

amount on the IT

1040.

Below is an alphabetical list of all school districts in Ohio with their respective school district numbers. Enter the school district number

for the district in which you lived for the majority of the tax year on your Ohio IT 1040. Full-year nonresidents of Ohio should enter 9999.

If you do not know the school district in which you live, use "The Finder" at tax.ohio.gov/Finder. If you believe

there is an error or have questions regarding The Finder, email [email protected]. You can also verify

your school district by contacting your county auditor or county board of elections.

Bold print indicates a school district with an income tax for the tax year. An asterisk (*) indicates a school district with a newly

enacted tax, or a change in rate or tax type. The tax rate for each district is listed as a four-digit decimal. Districts with a "T" use the

traditional tax base. Districts with an "E" use the "earned income" tax base.

If you were a resident of a taxing school district for any portion of the tax year, you may be required to le a school district income tax

return, Ohio SD 100. For more information, see page 46.

Ada EVSD 3301 .0150 T

Adams County/Ohio Valley LSD 0101 - -

Adena LSD 7101 - -

Akron CSD 7701 - -

Alexander LSD 0501 .0100 E

Allen East LSD 0201 - -

Alliance CSD 7601 - -

Amanda-Clearcreek LSD 2301 .0200 E

Amherst EVSD 4701 - -

Anna LSD 7501 .0150 T

Ansonia LSD 1901 .0175 T

Anthony Wayne LSD 4801 - -

Antwerp LSD 6301 .0150 T

Arcadia LSD 3201 .0100 T

Arcanum-Butler LSD 1902 .0150 T

Archbold Area LSD 2601 - -

Arlington LSD 3202 .0125 T

Ashland CSD 0301 - -

Ashtabula Area CSD 0401 - -

Athens CSD 0502 .0100 E

Aurora CSD 6701 - -

Austintown LSD 5001 - -

Avon Lake CSD 4702 - -

Avon LSD 4703 - -

Ayersville LSD 2001 .0100 T

Barberton CSD 7702 - -

Barnesville EVSD 0701 - -

Batavia LSD 1301 - -

Bath LSD 0202 - -

Bay Village CSD 1801 - -

Beachwood CSD 1802 - -

Beaver LSD 1501 - -

Beavercreek LSD 2901 - -

Bedford CSD 1803 - -

Bellaire CSD 0702 - -

Bellefontaine CSD 4601 - -

Bellevue CSD 3901 .0050 T

Belpre CSD 8401 - -

Benjamin Logan LSD 4602 - -

Benton-Carroll-Salem LSD 6201 - -

Berea CSD 1804 - -

Berkshire LSD 2801 .0100 E

Berne Union LSD 2302 .0200 E

Bethel LSD 5501 .0075 E

Bethel-Tate LSD 1302 - -

Bexley CSD 2501 .0075 T

Big Walnut LSD 2101 .0075 T

Black River LSD 5201 - -

Blanchester LSD 1401 - -

Bloom-Carroll LSD 2303 .0125 T

Bloomeld-Mespo LSD 7801 - -

Bloom-Vernon LSD 7301 - -

   

Boardman LSD 5002 - -

Botkins LSD 7502 .0125 E

Bowling Green CSD 8701 .0050 T

Bradford EVSD 5502 .0175 T

Brecksville-Broadview Heights CSD 1806 - -

Bridgeport EVSD 0703 - -

Bright LSD 3601 - -

Bristol LSD 7802 - -

Brookeld LSD 7803 - -

Brooklyn CSD 1807 - -

Brookville LSD 5701 - -

Brown LSD 1001 - -

Brunswick CSD 5202 - -

Bryan CSD 8601 .0100 T

Buckeye LSD (Ashtabula) 0402 - -

Buckeye LSD (Jeerson) 4101 - -

Buckeye LSD (Medina) 5203 - -

Buckeye Central LSD 1701 .0150 T

Buckeye Valley LSD 2102 .0100 T

Bucyrus CSD 1702 - -

Caldwell EVSD 6101 - -

Cambridge CSD 3001 - -

Campbell CSD 5003 - -

Canal Winchester LSD 2502 .0075 T

Caneld LSD 5004 - -

Canton CSD 7602 - -

Canton LSD 7603 - -

Cardinal LSD 2802 - -

Cardington-Lincoln LSD 5901 .0075 E

Carey EVSD 8801 .0100 T

Carlisle LSD 8301 .0100 T

Carrollton EVSD 1002 - -

Ohio School District Numbers

*New tax/rateT = Traditional E = Earned Income

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

2022 Ohio School Districts

   

Celina CSD 5401 .0100 E

Centerburg LSD 4201 .0075 T

Centerville CSD 5702 - -

Central LSD 2002 .0125 T

Chagrin Falls EVSD 1808 - -

Champion LSD 7804 - -

Chardon LSD 2803 - -

Chesapeake Union EVSD 4401 - -

Chillicothe CSD 7102 - -

Chippewa LSD 8501 .0100 E

Cincinnati CSD 3101 - -

Circleville CSD 6501 .0075 E

Clark-Shawnee LSD 1207 - -

Clay LSD 7302 - -

Claymont CSD 7901 - -

Clear Fork Valley LSD 7001 .0100 E

Clearview LSD 4704 - -

Clermont-Northeastern LSD 1303 .0100 T

Cleveland Hts.-University Hts. CSD 1810 - -

Cleveland Municipal CSD 1809 - -

Clinton-Massie LSD 1402 .0050 E

Cloverleaf LSD 5204 .0125 E

Clyde-Green Springs EVSD 7201 .0150 E

Coldwater EVSD 5402 .0050 T

College Corner LSD 6801 - -

Colonel Crawford LSD 1703 .0125 T

Columbia LSD 4705 - -

Columbiana EVSD 1502 .0100 T

Columbus CSD 2503 - -

Columbus Grove LSD 6901 .0100 T

Conneaut Area CSD 0403 - -

Conotton Valley Union LSD 3401 - -

Continental LSD 6902 .0100 T

Copley-Fairlawn CSD 7703 - -

Cory-Rawson LSD 3203 .0175 T

Coshocton CSD 1601 - -

Coventry LSD 7704 - -

Covington EVSD 5503 .0200 T

Crestline EVSD 1704 .0025 E

Crestview LSD (Columbiana) 1503 .0100 T

Crestview LSD (Richland) 7002 - -

Crestview LSD (Van Wert) 8101 .0100 T

Crestwood LSD 6702 - -

Crooksville EVSD 6401 - -

Cuyahoga Falls CSD 7705 - -

Cuyahoga Heights LSD 1811 - -

Dalton LSD 8502 .0075 T

Danbury LSD 6202 - -

Danville LSD 4202 .0150 T

Dawson-Bryant LSD 4402 - -

Dayton CSD 5703 - -

Deer Park Community CSD 3102 - -

   

Delaware CSD 2103 - -

Delphos CSD 0204 .0050 T

Dover CSD 7902 - -

Dublin CSD 2513 - -

East Cleveland CSD 1812 - -

*New tax/rateT = Traditional E = Earned Income

East Clinton LSD 1403 - -

East Guernsey LSD 3002 - -

East Holmes LSD 3801 - -

East Knox LSD 4203 - -

East Liverpool CSD 1504 - -

East Muskingum LSD 6001 - -

East Palestine CSD 1505 .0050 E

Eastern LSD (Brown) 0801 - -

Eastern LSD (Meigs) 5301 - -

Eastern LSD (Pike) 6601 - -

Eastwood LSD 8702 .0100 E

Eaton CSD 6803 .0150 T

Edgerton LSD 8602 .0100 T

Edgewood CSD 0901 - -

Edison LSD (Erie) 2201 - -

Edison LSD (Jeerson) 4102 - -

Edon-Northwest LSD 8603 .0100 E

Elgin LSD 5101 .0075 E

Elida LSD 0205 - -

Elmwood LSD 8703 .0125 T

Elyria CSD 4706 - -

Euclid CSD 1813 - -

Evergreen LSD 2602 .0150 T

Fairbanks LSD 8001 .0100 T

Fairborn CSD 2903 .0050 T

Faireld CSD 0902 - -

Faireld LSD 3602 - -

   

Fairland LSD 4403 - -

Fairlawn LSD 7503 .0075 T

Fairless LSD 7604 - -

Fairport Harbor EVSD 4301 - -

Fairview Park CSD 1814 - -

Fayette LSD 2603 .0100 T

Fayetteville-Perry LSD 0802 - -

Federal Hocking LSD 0503 - -

Felicity-Franklin LSD 1304 - -

Field LSD 6703 - -

Findlay CSD 3204 - -

Finneytown LSD 3103 - -

Firelands LSD 4707 - -

Forest Hills LSD 3104 - -

Fort Frye LSD 8402 - -

Fort Loramie LSD 7504 .0150 T

Fort Recovery LSD 5406 .0150 T

Fostoria CSD 7402 - -

Franklin CSD 8304 - -

Franklin LSD 6002 - -

Franklin Monroe LSD 1903 .0075 T

Fredericktown LSD 4204 - -

Fremont CSD 7202 .0125 T

Frontier LSD 8403 - -

Gahanna-Jeerson CSD 2506 - -

Galion CSD 1705 - -

Gallia County LSD 2701 - -

Gallipolis CSD 2702 - -

Garaway LSD 7903 - -

Gareld Heights CSD 1815 - -

Geneva Area CSD 0404 .0125 E

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

Genoa Area LSD 6203 - -

Georgetown EVSD 0803 - -

Gibsonburg EVSD 7203 .0100 E

Girard CSD 7807 - -

Goshen LSD 1305 .0100 T

Graham LSD 1101 - -

Grand Valley LSD 0405 - -

Grandview Heights CSD 2504 - -

Granville EVSD 4501 .0075 T

Green LSD (Scioto) 7303 - -

Green LSD (Summit) 7707 - -

Green LSD (Wayne) 8503 .0050 E

Greeneview LSD 2904 .0100 T

   

Greenon LSD 1201 - -

Greenville CSD 1904 .0050 T

Groveport Madison LSD 2507 - -

Hamilton CSD 0903 - -

Hamilton LSD 2505 - -

Hardin-Houston LSD 7505 .0075 T

Hardin Northern LSD 3302 .0175 T

Harrison Hills CSD 3402 - -

Heath CSD 4502 - -

*Hicksville EVSD 2004 .0150 T

Highland LSD (Medina) 5205 - -

Highland LSD (Morrow) 5902 .0050 T

Hilliard CSD 2510 - -

Hillsboro CSD 3604 .0100 T

Hillsdale LSD 0302 .0125 E

Holgate LSD 3501 .0150 T

Hopewell-Loudon LSD 7403 .0050 E

Howland LSD 7808 - -

Hubbard EVSD 7809 - -

Huber Heights CSD 5715 - -

Hudson CSD 7708 - -

Huntington LSD 7103 - -

Huron CSD 2202 - -

Independence LSD 1816 - -

Indian Creek LSD 4103 - -

Indian Hill EVSD 3106 - -

Indian Lake LSD 4603 - -

Indian Valley LSD 7904 - -

Ironton CSD 4404 - -

Jackson Center LSD 7506 .0150 E

Jackson CSD 4001 - -

Jackson LSD 7605 - -

Jackson-Milton LSD 5005 - -

   

Jeerson Area LSD 0406 - -

   

Jeerson Township LSD 5704 - -

Jennings LSD 6903 .0075 T

Johnstown-Monroe LSD 4503 .0100 T

Jonathan Alder LSD 4902 .0125 E

Joseph Badger LSD 7810 - -

Kalida LSD 6904 .0100 T

Kelleys Island LSD 2203 - -

Kenston LSD 2804 - -

Kent CSD 6705 - -

Kenton CSD 3303 .0100 T

Kettering CSD 5705 - -

Keystone LSD 4708 - -

Kings LSD 8303 - -

Kirtland LSD 4302 - -

LaBrae LSD 7811 - -

Lake LSD (Stark) 7606 - -

Lake LSD (Wood) 8704 - -

Lakeview LSD 7812 - -

Lakewood CSD 1817 - -

Lakewood LSD 4504 - -

Lakota LSD (Butler) 0904 - -

Lakota LSD (Sandusky) 7204 .0150 T

Lancaster CSD 2305 .0150 E

Lebanon CSD 8305 - -

Leetonia EVSD 1506 - -

Leipsic LSD 6905 .0075 T

Lexington LSD 7003 - -

Liberty LSD 7813 - -

Liberty Center LSD 3502 .0175 T

Liberty Union-Thurston LSD 2306 .0175 T

Liberty-Benton LSD 3205 .0075 T

Licking Heights LSD 4505 - -

Licking Valley LSD 4506 .0100 T

Lima CSD 0206 - -

Lincolnview LSD 8102 - -

Lisbon EVSD 1507 - -

Little Miami LSD 8306 - -

Lockland CSD 3107 - -

Logan Elm LSD 6502 .0100 E

Logan-Hocking LSD 3701 - -

London CSD 4903 .0100 T

Lorain CSD 4709 - -

Lordstown LSD 7814 - -

Loudonville-Perrysville EVSD 0303 .0125 T

Louisville CSD 7607 - -

Loveland CSD 3108 - -

Lowellville LSD 5006 - -

Lucas LSD 7004 - -

Lynchburg-Clay LSD 3605 - -

Mad River LSD 5706 - -

Madeira CSD 3109 - -

Madison LSD (Butler) 0905 .0050 T

Madison LSD (Lake) 4303 - -

Madison LSD (Richland) 7005 - -

Madison-Plains LSD 4904 .0125 E

Manchester LSD (Adams) 0102 - -

Manchester LSD (Summit) 7706 - -

Manseld CSD 7006 - -

Maple Heights CSD 1818 - -

Mapleton LSD 0304 - -

Maplewood LSD 7815 - -

Margaretta LSD 2204 - -

Mariemont CSD 3110 - -

Marietta CSD 8404 - -

Marion CSD 5102 - -

*New tax/rateT = Traditional E = Earned Income

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

*New tax/rateT = Traditional E = Earned Income

Marion LSD 5403 - -

Marlington LSD 7608 - -

Martins Ferry CSD 0704 - -

Marysville EVSD 8002 - -

Mason CSD 8307 - -

Massillon CSD 7609 - -

Mathews LSD 7806 - -

Maumee CSD 4802 - -

Mayeld CSD 1819 - -

Maysville LSD 6003 - -

McComb LSD 3206 .0150 T

McDonald LSD 7816 - -

Mechanicsburg EVSD 1102 .0150 T

Medina CSD 5206 - -

Meigs LSD 5302 - -

Mentor EVSD 4304 - -

Miami East LSD 5504 .0175 E

Miami Trace LSD 2401 - -

Miamisburg CSD 5707 - -

Middle Bass LSD 6204 - -

Middletown CSD 0906 - -

Midview LSD 4710 - -

Milford EVSD 1306 - -

Millcreek-West Unity LSD 8604 .0100 T

Miller City-New Cleveland LSD 6906 .0125 T

Milton-Union EVSD 5505 .0125 E

Minerva LSD 7610 - -

Minford LSD 7304 - -

Minster LSD 0601 .0100 T

Mississinawa Valley LSD 1905 .0175 T

Mogadore LSD 7709 - -

Mohawk LSD 8802 .0100 T

Monroe LSD 0910 - -

Monroeville LSD 3902 .0150 E

Montpelier EVSD 8605 .0125 E

Morgan LSD 5801 - -

Mount Gilead EVSD 5903 .0150 T

Mount Healthy CSD 3111 - -

Mount Vernon CSD 4205 - -

Napoleon Area CSD 3503 - -

National Trail LSD 6802 .0175 T

Nelsonville-York CSD 0504 - -

New Albany-Plain LSD 2508 - -

New Boston LSD 7305 - -

New Bremen LSD 0602 .0100 T

New Knoxville LSD 0603 .0125 T

New Lebanon LSD 5708 .0125 T

New Lexington CSD 6402 - -

New London LSD 3903 .0100 T

New Miami LSD 0907 .0100 T

New Philadelphia CSD 7906 - -

New Richmond EVSD 1307 - -

New Riegel LSD 7404 .0150 T

Newark CSD 4507 .0100 T

Newbury LSD 2806 - -

Newcomerstown EVSD 7905 - -

Newton Falls EVSD 7817 - -

Newton LSD 5506 .0175 T

Niles CSD 7818 - -

Noble LSD 6102 - -

Nordonia Hills CSD 7710 - -

North Baltimore LSD 8705 .0125 E

North Bass LSD 6205 - -

North Canton CSD 7611 - -

North Central LSD 8606 - -

North College Hill CSD 3112 - -

North Fork LSD 4508 .0100 E

North Olmsted CSD 1820 - -

North Ridgeville CSD 4711 - -

North Royalton CSD 1821 - -

North Union LSD 8003 .0100 T

Northeastern LSD (Clark) 1203 .0100 E

Northeastern LSD (Deance) 2005 - -

Northern LSD 6403 - -

Northmont CSD 5709 - -

Northmor LSD 5904 .0100 T

Northridge LSD (Licking) 4509 .0050 E

Northridge LSD (Montgomery) 5710 - -

Northwest LSD (Hamilton) 3113 - -

Northwest LSD (Scioto) 7306 - -

Northwest LSD (Stark) 7612 .0100 E

Northwestern LSD (Clark) 1204 .0100 E

Northwestern LSD (Wayne) 8505 .0125 T

Northwood LSD 8706 .0025 E

Norton CSD 7711 .0050 E

Norwalk CSD 3904 .0050 T

Norwayne LSD 8504 .0075 E

Norwood CSD 3114 - -

Oak Hill Union LSD 4002 - -

Oak Hills LSD 3115 - -

Oakwood CSD 5711 - -

Oberlin CSD 4712 .0200 T

Old Fort LSD 7405 .0100 T

Olentangy LSD 2104 - -

Olmsted Falls CSD 1822 - -

Ontario LSD 7009 - -

Orange CSD 1823 - -

Oregon CSD 4803 - -

Orrville CSD 8506 - -

Osnaburg LSD 7613 - -

Otsego LSD 8707 .0100 T

Ottawa Hills LSD 4804 - -

Ottawa-Glandorf LSD 6907 .0150 T

Ottoville LSD 6908 .0075 T

Painesville City LSD 4305 - -

Paint Valley LSD 7104 - -

Pandora-Gilboa LSD 6909 .0175 T

Parkway LSD 5405 .0100 T

Parma CSD 1824 - -

Patrick Henry LSD 3504 .0175 T

Paulding EVSD 6302 .0100 T

Perkins LSD 2205 - -

Perry LSD (Allen) 0207 - -

Perry LSD (Lake) 4307 - -

Perry LSD (Stark) 7614 - -

Perrysburg EVSD 8708 .0050 T

Pettisville LSD 2604 .0100 T

Pickerington LSD 2307 .0100 T

*Pike-Delta-York LSD 2605 .0100 T

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

*New tax/rateT = Traditional E = Earned Income

Piqua CSD 5507 .0125 T

Plain LSD 7615 - -

Pleasant LSD 5103 .0100 E

Plymouth-Shiloh LSD 7007 .0100 T

Poland LSD 5007 - -

Port Clinton CSD 6206 - -

Portsmouth CSD 7307 - -

*Preble Shawnee LSD 6804 .0175 T

Princeton CSD 3116 - -

Put-In-Bay LSD 6207 - -

Pymatuning Valley LSD 0407 - -

Ravenna CSD 6706 - -

Reading Community CSD 3117 - -

Revere LSD 7712 - -

Reynoldsburg CSD 2509 .0050 T

Richmond Heights LSD 1825 - -

Ridgedale LSD 5104 .0100 E

Ridgemont LSD 3304 .0175 T

Ridgewood LSD 1602 - -

Ripley Union Lewis Huntington LSD 0804 - -

Rittman EVSD 8507 - -

River Valley LSD 5105 .0100 E

River View LSD 1603 - -

Riverdale LSD 3305 .0100 T

Riverside LSD (Lake) 4306 - -

Riverside LSD (Logan) 4604 .0150 E

Rock Hill LSD 4405 - -

Rocky River CSD 1826 - -

Rolling Hills LSD 3003 - -

Rootstown LSD 6707 - -

*Ross LSD 0908 .0125 E

Rossford EVSD 8709 - -

Russia LSD 7507 .0075 T

Salem CSD 1508 - -

Sandusky CSD 2206 - -

Sandy Valley LSD 7616 - -

Scioto Valley LSD 6602 - -

Sebring LSD 5008 .0100 E

Seneca East LSD 7406 .0100 T

Shadyside LSD 0705 - -

Shaker Heights CSD 1827 - -

Shawnee LSD 0208 - -

Sheeld-Sheeld Lake CSD 4713 - -

Shelby CSD 7008 .0100 T

*Sidney CSD 7508 .0075 E

Solon CSD 1828 - -

South Central LSD 3905 .0125 T

South Euclid-Lyndhurst CSD 1829 - -

South Point LSD 4406 - -

South Range LSD 5009 - -

Southeast LSD (Portage) 6708 - -

Southeast LSD (Wayne) 8508 - -

Southeastern LSD (Clark) 1205 .0100 T

Southeastern LSD (Ross) 7105 - -

Southern LSD (Columbiana) 1509 - -

Southern LSD (Meigs) 5303 - -

Southern LSD (Perry) 6404 - -

Southington LSD 7819 - -

Southwest LSD 3118 .0075 E

Southwest Licking LSD 4510 .0075 T

South-Western CSD 2511 - -

Spencerville LSD 0209 .0100 T

Springboro Community CSD 8302 - -

Springeld CSD 1206 - -

Springeld LSD (Lucas) 4805 - -

   

Springeld LSD (Summit) 7713 - -

St. Bernard-Elmwood Place CSD 3119 - -

St. Clairsville-Richland CSD 0706 - -

St. Henry Consolidated LSD 5407 - -

St. Marys CSD 0604 .0100 E

Steubenville CSD 4104 - -

Stow-Munroe Falls CSD 7714 - -

Strasburg-Franklin LSD 7907 - -

Streetsboro CSD 6709 - -

Strongsville CSD 1830 - -

Struthers CSD 5011 - -

Stryker LSD 8607 .0150 T

Sugarcreek LSD 2905 - -

Swanton LSD 2606 .0075 T

Switzerland of Ohio LSD 5601 - -

Sycamore Community CSD 3120 - -

Sylvania CSD 4806 - -

Symmes Valley LSD 4407 - -

Talawanda CSD 0909 .0100 T

Tallmadge CSD 7715 - -

Teays Valley LSD 6503 .0150 E

Tecumseh LSD 1202 - -

Three Rivers LSD 3121 - -

Tin CSD 7407 - -

Tipp City EVSD 5508 - -

Toledo CSD 4807 - -

Toronto CSD 4105 - -

Triad LSD 1103 .0150 T

Tri-County North LSD 6806 .0100 E

Trimble LSD 0505 - -

Tri-Valley LSD 6004 - -

Tri-Village LSD 1906 .0150 T

Triway LSD 8509 .0100 E

Trotwood-Madison CSD 5712 - -

Troy CSD 5509 .0150 E

Tuscarawas Valley LSD 7908 - -

Tuslaw LSD 7617 - -

Twin Valley Community LSD 6805 .0150 T

Twinsburg CSD 7716 - -

Union LSD 0707 - -

Union-Scioto LSD 7106 .0050 T

United LSD 1510 .0050 T

Upper Arlington CSD 2512 - -

Upper Sandusky EVSD 8803 .0125 T

Upper Scioto Valley LSD 3306 .0050 T

Urbana CSD 1104 - -

Valley LSD 7308 - -

Valley View LSD 5713 .0175 T

Van Buren LSD 3207 .0100 T

Van Wert CSD 8104 .0100 T

Vandalia-Butler CSD 5714 - -

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

*New tax/rateT = Traditional E = Earned Income

Vanlue LSD 3208 .0100 T

Vermilion LSD 2207 - -

Versailles EVSD 1907 .0100 T

Vinton County LSD 8201 - -

Wadsworth CSD 5207 - -

Walnut Township LSD 2308 .0175 E

Wapakoneta CSD 0605 .0075 T

Warren CSD 7820 - -

Warren LSD 8405 - -

Warrensville Heights CSD 1831 - -

Washington Court House CSD 2402 .0100 E

Washington LSD 4808 - -

Washington-Nile LSD 7309 - -

Waterloo LSD 6710 - -

Wauseon EVSD 2607 - -

Waverly CSD 6603 - -

Wayne LSD 8308 - -

Wayne Trace LSD 6303 .0125 T

   

Weatherseld LSD 7821 - -

Wellington EVSD 4715 .0100 T

Wellston CSD 4003 - -

Wellsville LSD 1511 - -

West Branch LSD 5012 - -

West Carrollton CSD 5716 - -

West Clermont LSD 1308 - -

West Geauga LSD 2807 - -

West Holmes LSD 3802 - -

West Liberty-Salem LSD 1105 .0175 T

West Muskingum LSD 6005 - -

Western Brown LSD 0805 - -

Western LSD 6604 - -

Western Reserve LSD (Huron) 3906 .0125 T

Western Reserve LSD(Mahoning) 5013 - -

Westerville CSD 2514 - -

Westfall LSD 6504 - -

Westlake CSD 1832 - -

Wheelersburg LSD 7310 - -

Whitehall CSD 2515 - -

Wicklie CSD 4308 - -

Willard CSD 3907 .0075 E

Williamsburg LSD 1309 - -

Willoughby-Eastlake CSD 4309 - -

Wilmington CSD 1404 .0100 T

Windham EVSD 6711 - -

Winton Woods CSD 3105 - -

Wolf Creek LSD 8406 - -

Woodmore LSD 7205 - -

Woodridge LSD 7717 - -

Wooster CSD 8510 - -

Worthington CSD 2516 - -

Wynford LSD 1706 - -

Wyoming CSD 3122 .0125 T

XYZ

Xenia Community CSD 2906 .0050 T

Yellow Springs EVSD 2907 .0100 T

Youngstown CSD 5014 - -

Zane Trace LSD 7107 .0075 E

Zanesville CSD 6006 - -

School District Name SD #

Tax

Rate

Tax

Type

School District Name SD #

Tax

Rate

Tax

Type

Who Must File a School District Income Tax

Return?

Only Ohio residents who lived in a taxing

school district during any portion of the year

are subject to Ohio's school district income

tax. Individuals who worked, but did not live,

in a taxing school district are not subject to

the district’s income tax.

Not all school districts have an income tax.

See pages 40-45 for a complete listing of all

Ohio school districts.

You must le an SD 100 if all of the follow-

ing are true:

● You lived in a taxing school district for any

portion of the tax year;

● You received income while living in the

district; AND

● Based on that income, you have a school

district income tax liability (SD 100, line 2).

If you have a tax liability for more than one

school district during the year, you must le

a separate SD 100 for each district.

You may have a school dis-

trict income tax liability even

if you do not have an Ohio

income tax liability. In that

case, you must file both a

school district income tax return and an

Ohio income tax return.

Note: If you lived in a taxing school district

and received income, the Department rec-

ommends you le an SD 100, even if you

don’t have a tax liability, to avoid delinquency

billings.

See R.C. 5747.08.

How Is the School District Income Tax

Calculated?

School district income tax is levied based

on one of the following methods:

The traditional tax base uses modied

adjusted gross income less exemptions

to calculate the school district income tax

base. Traditional lers must complete lines

19-23 on the SD 100.

General Information for the SD 100

The earned income tax base does not use

a specic line from the federal or Ohio tax

return. Instead, it is based on the taxpayer’s

“earned income” and must be calculated

by completing lines 24-27 on the SD 100.

“Earned income” includes only the follow-

ing items to the extent they are included in

modied adjusted gross income:

● Employee compensation such as wages,

salaries and tips; AND

● Self-employment income from sole pro-

prietorships and partnerships.

“Earned income” does not include items

such as retirement income, interest, divi-

dends, capital gains, and unemployment

benets.

For more information, see "What is Modied

Adjusted Gross Income?" on page 7 and

the worksheet on page 31.

See R.C. 5748.01(E)(1).

How Do I Determine If I'm a Resident of

a School District?

You are a resident of a school district if

your primary residence is in that district.

Your voter registration, driver's license and

vehicle registration can help determine

your primary residence. If you lived in

Ohio for any portion of the year, you were

a resident of at least one school district.

For information on how to determine your

school district, see page 40. See also R.C.

5748.01(F)(1).

What If I Lived in More Than One Taxing

School District?

You must le a separate SD 100 for each

taxing school district. Be sure to include

the correct school district number on each

return and enter the dates of residency. For

each school district in which you lived, you

are only taxed on the income received while

you were a resident.

How Do I Determine My Income If I'm a

Part-Year Resident?

Ohio's school district income tax is levied on

the portion of taxable income received by an

individual while a resident of the taxing district.

For both tax bases, if you know the exact

amounts of income/adjustments you received

or made in each district, you should speci-

cally match up those amounts to the proper

school district. However, if you do not know

the exact amounts, you may divide your "tax-

able income" by 12 and multiply that amount

by the number of months you lived in the

school district.

For more information including examples,

see page 48.

Can I Apply a Refund from One School

District to Another?

You cannot apply a refund from one school

district against a balance due to another

school district. Each SD 100 is calculated

separately.

What If My Employer Withheld School

District Tax in Error?

You must le a nonresident SD 100 for the

school district:

● If the school district uses the traditional

tax base, you must deduct all of your

come on line 22 so that

your taxable

income is $0;

● If the school district uses the earned

inc

ome tax base, you must enter

zero

lines 24-27 so that your tax

able

income is $0.

Additionally, you should le a new IT 4 with

your employer to report your current school

district of residence.

2022 Ohio SD 100

CAUTION

For more information, see tax.ohio.gov/schooldistrict.

Line 1 – School District Taxable Income

Traditional Tax Base School District:

Complete lines 19-23. Enter the amount from

line 23 on line 1.

Earned Income District: Complete lines 24-

27. Enter

the amount from line 27 on line 1.

See R.C. 5748.01(E)(1).

Line 3 – Senior Citizen Credit

To qualify for this credit, you must have

been 65 or older at the end of the tax year.

You qualify for this credit even if you were

ineligible to claim it on your Ohio IT 1040.

The credit is equal to $50 per return. See

R.C. 5748.06.

Line 5 – Interest Penalty

Generally, if you are a wage earner and

have Ohio school district withholding, you

will not owe an interest penalty. If you have

non-wage income or no Ohio school district

withholding, use Ohio IT/SD 2210 to deter-

mine if an interest penalty is due. For more

information, see the "Income - Estimated

Income/School District Taxes and the 2210

Interest Penalty" topic at tax.ohio.gov/

FAQ. See also R.C. 5747.09(D) and (E).

Line 7 – School District Income Tax

Withheld

Enter your school district income tax with-

held as reported on Part A, line 1 of the

Schedule of School District Withholding.

Complete this schedule if you are reporting

an amount on line 7 of the SD 100. Enter

only income statements (W-2, 1099) for

which you have school district income tax

withheld. Do not include any tax withheld

for a city or another school district. School

district withholding is generally indicated by

the four-digit school district number in box

20 or 14.

See the sample statements on pages 38-

39. Do not list income statements that

do not report school district income tax

withheld.

Place the state copies of your income

statements after the last page of your return.

Do not include income statements that are

handwritten, self-created, or generated by

your tax preparation software.

See R.C. 5747.08(H).

Ohio SD 100 - School District Income Tax Return

Line 17 - Credit Carryforward

Enter the portion of your refund you want

applied to tax year 2023. This is only al-

lowed on timely led, original returns; it is

not allowed on amended returns.

Line 18 – Your Refund

If you do not request direct deposit, or you

led by paper, your refund will be mailed to

the address on the tax return.

   

your refund may be delayed. Notify the

Department of your address change as

soon as possible.

Line 22 - Nonresident Adjustment

Complete this line only if you were a part-

year resident or full-year nonresident of the

traditional tax base school district.

Full-year nonresidents: Enter the amount

from line 21.

Part-year residents: Enter only the portion

of line 21 that was received during the part

of the year that you were a nonresident of

the school district. For more information,

see page 48.

Line 24 – Wages and Other

Compensation

Enter any amount you reported as “wages,

salaries, tips, etc.” on your federal income

tax return that (i) was received while you

were a resident of the school district AND

(ii) is included in your modied adjusted

gross income. For more information, see

"What is Modied Adjusted Gross Income?"

on page 7 and the worksheet on page 31.

Additionally, see the guidance for part-year

residents on page 48.

Line 25 – Net Earnings from

Self-Employment

Enter your federal "net earnings from self-

employment" that (i) were received while

you were a resident of the school district

AND (ii) are included in your modified

adjusted gross income. For more informa-

tion, see "What is Modied Adjusted Gross

Income?" on page 7 and the worksheet on

page 31. Additionally, see the guidance for

part-year residents on page 48.

Line 26 - Federal Conformity

Adjustments

This line is for federal conformity adjust-

ments. Do not enter any federal Schedule

A adjustments on this line. For updates on

Ohio conformity, see tax.ohio.gov/confor-

mity. See also R.C. 5701.11.

Line 8 – Payments and Credit

Carryforward Amounts

Enter the following amounts:

● Estimated payments made with an Ohio

SD 100ES;

● Extension payments made with an Ohio

SD 40P; AND

● Any credit carryforward amount from your

prior year SD 100.

Do not include either of the following on

this line:

● A prior year's refund that you requested

but did not receive. Contact the Depart-

ment about the status of any such refund.

● Any amount you credited forward from a

prior year SD 100 led for a school district

other than the one entered on this return.

See R.C. 5747.09(B).

Line 9 – Amount Previously Paid

(Amended Returns Only)

When ling an amended return, enter the

amount previously paid with your previously

led return(s) excluding the amount reported

on line 8.

Line 11 – Overpayment Previously

Requested (Amended Returns Only)

When ling an amended return, enter the

amount you reported on line 16 on your

previously led return(s).

Line 14 – Interest Due

Interest is due from the unextended due date

until the date the tax is paid. Generally, you

do not owe interest if you are due a refund.

An extension of time to le does not extend

the payment due date. The interest rate for

calendar year 2023 is 5%.

Certain military servicemembers may not

be subject to interest. See page 9 for more

information.

See R.C. 5747.08(G).

Line 15 – Total Amount Due

This amount must be paid by April 18, 2023.

Do not mail cash. Instead, make payment by:

● Electronic check;

● Credit or debit card;

● Paper check or money order.

Make your check or money order payable to

"School District Income Tax" and include an

Ohio SD 40P or SD 40XP payment voucher.

Include the tax year, the last four digits of

your SSN, and the school district number

on the “Memo” line.

For more information regarding payment

options, see page 6.

2022 Ohio SD 100

Calculating Your Income Received While

a Part-year Resident of a School District

Ohio's school district income tax is levied

on the portion of taxable income received

by a taxpayer while a resident of the taxing

district. Ohio law does not specify how to

calculate the portion of income received

while a resident of a school district.

If a taxpayer can specically identify the

exact amount of income received in each

school district, then the taxpayer should

report those income amounts to the cor-

responding school districts. However, many

taxpayers are unable to identify where each

item of income was received or how to al-

locate deductions that are not tied to specic

events. In these situations where specic

Guidance for Part-year Residents of a School District

identication is not available, the taxpayer

should prorate their income to each district

using the following methods:

Traditional Tax Based Districts

For traditional tax base districts, "taxable

income" is dened as modied adjusted

gross income less exemptions, which is

calculated on line 21 of the SD 100. On

line 22, the taxpayer must then enter the

portion of line 21 that was received while

a nonresident of the district.

The taxpayer should calculate line 22 by

dividing line 21 of the SD 100 by 12 months,

then multiplying that amount by the number

of months the taxpayer was a nonresident

of the district for which the SD 100 is being

led. See Example 1 below.

Earned Income Tax Based Districts

For earned income tax base districts, "tax-

able income" is dened as compensation

(wages, salaries, tips, etc.) and net earn-

ings from self-employment to the extent

included in modied adjusted gross income.

Taxpayers enter only the portion of these

amounts received while a resident of the

district.

The taxpayer should calculate lines 24

and 25 by dividing the total of each type of

income (i.e., compensation and net earn-

ings from self-employment) received by

12 months, then multiplying the result by

the number of months the taxpayer was

a resident of the district for which the SD

100 is being led. See Example 2 below.

Example 1 – Traditional Tax Base

Hannah moved into a traditional tax base school district on September 1st. She has multiple sources of income and claims several

deductions on her Ohio return. She calculates line 21 of her SD 100 to be $65,000 but she isn't sure how to determine the portion of

that amount that was not "received" in the school district. So, Hannah divides the amount by 12 months and multiplies the result by the

8 months that she was a nonresident of the district: $65,000 ÷ 12 = $5,417 $5,417 X 8 = $43,336

Hannah enters the result on line 22 of her SD 100:

Example 2 – Earned Income Tax Base

Eric and Angela moved into an earned income tax base school district on June 1st. Eric changed jobs when he moved so he can

specically identify his wages earned as a resident to be $58,000. Angela has $89,000 of self-employment for the entire year but she

isn't sure how to determine what portion of that amount was "received" in the school district. So, she divides the amount by 12 months

and multiplies the result by the 7 months that she was a resident of the district: $89,000 ÷ 12 = $7,417 $7,417 X 7 = $51,919

Eric enters his resident wages on line 24 of the SD 100 while Angela enters her resident self-employment income on line 25:

2022 Ohio SD 100

2022 Ohio IT NRS

Who Should File the Ohio Nonresident

Statement?

Any individual who wishes to establish

an irrebuttable presumption of non-Ohio

residency for a given tax year should le a

completed statement.

Married taxpayers can choose to le a joint

statement or separate statements, regard-

less of the ling status they use on their

income tax returns. For a joint statement

to be valid, both spouses must properly

complete the form.

How Do I Properly Complete the Ohio

Nonresident Statement?

For the IT NRS, Ohio Nonresident State-

ment, to be considered valid, all of the fol-

lowing must be true:

● You have completed the top portion of

the statement, including your full name

and SSN;

● You meet the ve required criteria;

● You have checked the appropriate box in

the “Declarations” section;

● You signed the statement; AND

● You timely led the statement.

Instead of ling the IT NRS, eligible nonresi-

dent taxpayers (and their spouses, if ling

jointly) can check a box on the top portion

of the Ohio IT 1040 or IT 10 to establish

the irrebuttable presumption of non-Ohio

residency. See page 13.

When Should I File the Ohio

Nonresident Statement?

You are required to le the statement no

later than the 15th day of the 10th month

following the close of your tax year. For

most taxpayers, the due date will be October

15th. If you are timely ling an Ohio IT 1040,

the Department recommends you le this

statement at the same time as your return.

     

statement for each tax year

that you wish to establish

the irrebuttable presumption

of non-Ohio residency. The

statement only applies to the tax year for



future tax years.

See R.C. 5747.24(B)(2).

What Criteria are Required to File the

Ohio Nonresident Statement?

You are eligible to le the IT NRS only if you

meet the following ve criteria. If you meet

these criteria and timely le the properly

completed statement, you will be irrebut-

tably presumed to be a nonresident of Ohio

for the tax year.

(1) Contact Periods: You had no more

than 212 contact periods in Ohio. For the

denition of a “contact period,” see page 11.

(2) Non-Ohio Abode: You had at least one

abode outside of Ohio for which you did not

claim depreciation. Your abode outside Ohio

cannot be used as a vacation home, or a

rental or other income-generating property.

   You did not hold

an Ohio driver’s license or state ID card. To

meet this requirement, you must have sur-

rendered your Ohio driver’s license or state

identication card prior to the beginning of

the tax year. The license or ID card must be

surrendered to a bureau or department of

motor vehicles of any state.

(4) Ohio Property Tax Reductions: You did

not receive the Ohio homestead property

tax exemption or the owner-occupied tax

reduction.

The Ohio homestead or owner-occupancy

property tax reductions are only available to

individuals on an Ohio property that is their

primary and permanent residence. Thus, if

you received either of these reductions for

the tax year, you are not eligible to le this

statement.

(5) Ohio In-state Tuition: You did not re-

ceive in-state tuition at an Ohio institution

of higher learning based on an Ohio abode.

This requirement applies only to the

individual(s) signing the statement. It is not

applicable to their dependents. An Ohio

institution of higher learning includes all of

the following:

● A state university or college including

branch campuses;

● A community college; OR

● A technical college.

See R.C. 5747.24(B)(1).

CAUTION

For more information, see page 11, or tax.ohio.gov/residencycredits.

IT NRS - Ohio Nonresident Statement

Ohio does not have its own net operating

loss (NOL) carryback deduction. How-

ever, an NOL carryback can sometimes

be claimed in Ohio for the same tax years

claimed on your federal return. Such carry-

backs are limited by your Ohio depreciation

add-back.

Individuals must use Schedule IT NOL and

le an amended IT 1040 for each carryback

year to claim an NOL carryback.

Important: When carrying back an NOL,

you cannot claim the Ohio depreciation

deduction on the Ohio Schedule of Adjust-

ments. See page 17 for more information.

Section I – NOL Carryback

Calculation

Line 3 – Ohio Depreciation Add-back

Enter your Internal Revenue Code 168(k)

and 179 depreciation expense add-back

reported on your Ohio Schedule of Adjust-

ments (formerly Ohio Schedule A) for the

year of the NOL. This amount should be the

entire amount of such depreciation expense

reported on your federal return.

For more information, see the "Income - Bo-

nus Depreciation" topic at tax.ohio.gov/

FAQ. See also R.C. 5747.01(A)(17)(a)(v).

Section II – Amended Ohio

Federal Adjusted Gross Income

Indicate the applicable carryback period for

your Ohio NOL. The carryback period must

match the period allowed federally. List the

earliest carryback year in Column A.

Line 5 – Federal Adjusted Gross Income

Prior to the Carryback

Enter your federal adjusted gross income

prior to the carryback. Generally, this is the

amount reported on line 1 of your originally

led Ohio IT 1040.

However, if you are amending one or more

of your Ohio returns for a reason other than

an NOL carryback, then this amount is your

amended federal adjusted gross income not

including the federal NOL carryback.

Line 6 – Federal Adjusted Gross Income

After the Carryback

Enter your amended federal adjusted gross

income from your federal amended return or

form 1045, line 11.

Line 7 – Available Carryback

Column A: Enter the amount from line 4.

All other columns: Enter the amount from

line 11 of the previous column.

Line 9 – Ohio NOL Adjustment

For each respective tax year, you must enter

the amount calculated on line 9 of the IT

NOL as an addition on the following line of

the Ohio Schedule of Adjustments (formerly

Ohio Schedule A):

● For tax year 2014 and prior, use line 35f;

● For tax year 2015, use line 10;

● For tax year 2016 and forward, use line 9.

NOLs and Ohio's Depreciation

Adjustment

Ohio's "deduction of prior year 168(k) and

179 depreciation add-backs," reported on

the Ohio Schedule of Adjustments (formerly

Ohio Schedule A), cannot be claimed in any

tax year with a federal NOL, NOL carryback,

or NOL carryforward.

When ling your amended returns to report

an NOL and/or NOL carryback, you must

remove any amounts reported on the follow-

ing line of the Ohio Schedule of Adjustments

(formerly Ohio Schedule A):

● For tax year 2014 and prior, the "adjust-

ment for Internal Revenue Code sections

168(k) and 179 depreciation expense"

line in the "deductions" section of Ohio

Schedule A;

● For tax year 2015 and later, the "deduction

of prior year 168(k) and 179 depreciation

addbacks" line on the Ohio Schedule of

Adjustments (formerly Ohio Schedule A).

These deductions must be carried forward to

the next year that does not report an NOL,

NOL carryback, or NOL carryforward.

2022 Ohio Schedule IT NOL

For more information, see page 8 and the "Income - Amended Returns" topic at tax.ohio.gov/FAQ.

Ohio Schedule IT NOL

Go Paperless and File Electronically!



File your returns

using approved tax

preparation software.

IRS e-le allows you to le your return electronically with

the IRS and Ohio using approved, commercially avail-

able software. Alternatively, you can have your return

prepared and transmitted by an authorized tax profes-

sional. Some programs allow you to include supporting

documentation as PDF attachments. For more informa-

tion, see . You may be

charged for using this option. Certain individuals may

qualify for a free federal e-ling program.

Most Ohio returns are led electronically. Electronic options for ling your Ohio income tax return are:

Courteous

Accurate

Responsive

Equitable

We CARE about the quality of our service.

Our Motto:

hio

Department of

Taxation

tax. hio.gov

Online Services/Ohio I-File

File your Ohio individual and/or

school district income tax returns

using the Department's website.

I-File allows you to electronically le your Ohio return

and pay your liability for free. I-File provides detailed,

step-by-step instructions and performs calculations for

you to reduce errors and ensure greater accuracy. You

will be given a conrmation number and a copy of your

return. When using I-File, you do not need to submit

any paper documentation unless requested by the De-

partment. For more information, see the

"Income - On-

line Services" topic at tax.ohio.gov/FAQ.

Direct deposit: When ling electronically, you have the option to direct deposit your entire refund into one of the

following: a checking account, a savings account, an Individual Retirement Account or Annuity (IRA) or an Ohio 529

(CollegeAdvantage) savings plan account. Once your return is submitted, you cannot change the banking information

provided for direct deposit. The Department is not responsible for a lost refund if you enter the wrong account information.