It depends. Every Ohio resident is subject to the Ohio income tax and the requirements to file an Ohio resident return are not dependent upon whether you owe taxes on your federal tax return.
Per the State of Ohio, you do not have to file an Ohio income tax return if:
- Your Ohio adjusted gross income (line 3) is less than or equal to $0.
- The total of your senior citizen credit, lump sum distribution credit, and joint filing credit (Ohio Schedule of Credits, lines 4, 5 and 11) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax; OR
- Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (Ohio IT 1040, line 3).
Since I am not sure of your complete tax situation or the amount on the 1099-NEC you received, I cannot determine whether you would be excluded from filing based on the information provided.
It is also important to note that even if you are meet one of these exceptions listed above, you are required to file a return if you have a school district income tax liability.
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