Per the State of Ohio, you can take this credit only if each spouse has qualifying Ohio Adjusted Gross income of $500 or more.
Qualifying Ohio Adjusted Gross Income
- Does not include income from Social Security benefits, most railroad retirement benefits, uniformed services retirement income, interest, dividend and capital gain distributions, royalties, rents, capital gains, and state or local income tax refunds. This credit is limited to a maximum of $650.
Example: Bob and Sue file a joint return. Sue earned $200,000 from her current employment. Bob’s only source of income is $500 from his state and municipal income tax refunds included in Federal Adjusted Gross Income. This $500 should be deducted as a Schedule A deduction and is not included in Bob and Sue’s Ohio Adjusted Gross Income. Therefore, they do not qualify for Ohio’s joint filing credit.
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