IRA distributions from a taxable traditional plan that are included in Ohio taxable income should be qualifying income for the purpose of the joint filing credit. As a tax planning opportunity, if one spouse has qualifying income (e.g., wages, retirement income) but the other spouse does not, but he or she has a traditional IRA and is 59 1/2 years old or older, then that spouse could withdrawal at least $500 each year to take advantage of the joint filing credit.
