Q. Is there an auto check for credits when filing Ohio returns.
A. No. Your answers to the lump sum interview questions determines eligibility.
Lump Sum Credit. Most people who ask about it are not eligible. For example, leaving your employment and cashing out your 401k does not qualify.
There are two separate OHIO lump sum credits. One, the "Lump Sum Distribution Credit" is only for people over 64 and you must have taken out everything in the company plan and you must have left the company.
The other, the Lump Sum Retirement Credit, is for any age but you must have actually retired from your company, and taken your entire account as a lump sum.
See page 27 at http://www.tax.ohio.gov/portals/0/forms/ohio_individual/individual/2015/PIT_IT1040_Booklet.pdf
Or for the detailed nitty gritty:
http://www.tax.ohio.gov/portals/0/forms/ohio_individual/generic/PIT_LumpSum_FI.pdf
