How can we receive the ohio retirement income credit

[CarrieRose]

We are retirees and worked part-time in 2016. Where can we find the criteria for Ohio retirement income credit eligibility?

[SweetieJean]

To qualify for the Ohio Retirement Income Credit, you must meet all of the following criteria:

Your adjusted gross income less exemptions (Ohio IT 1040, line 5) is less than $100,000; AND

• You received retirement benefits, annuities, or distributions that were made from a pension, retirement, or profit sharing plan; AND
• You received this income because you have retired; AND
• This income is included in your Ohio adjusted gross income.

Note: If you previously took a Lump Sum Retirement Income Credit, you CAN'T take the Retirement Income Credit on this year's return or any future year's return.