Every nonresident having Ohio-sourced income must file OH return.
However, 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 12) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax.
- Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no amounts on your Schedule of Adjustments (formerly Schedule A).
Please note: If your federal adjusted gross income is greater than $27,400, the Department of Taxation recommends that you file an Ohio IT 1040 or IT 10, even if you do not owe any tax, to avoid delinquency billings.
For more information please check OH Department of Taxation.
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