You do not have to file an Ohio income tax return if...
- you are married, filing jointly and you are not claimed as a dependent on another return and your federal adjusted gross income is less than or equal to $14,500 and you have no Ohio Schedule A adjustments.
- your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3).
- your only source of income is retirement income that is eligible for the retirement income credit (Ohio Schedule of credits, line 2) and the credit is the same or larger than your tax before credits (Ohio IT 1040, line 8c)
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