Amending 2023 Ohio State Tax Return + Back unemployment Income from State of Michigan

[mdevriendt21]

I am working through filing an amendment of my 2023 Ohio State Tax since I realized that I had inputted the incorrect Federal AGI (accidentally inputted my W2 income). As I have been working through the amendment, I have also realized that I did not include my unemployment income (that I earned & paid taxes on in 2022, but was paid less the taxes in 2023) from the State of Michigan in my original filing.

As the unemployment income was paid to me by the State of Michigan and I paid taxes on the amount to the State of Michigan as well, I am under the impression that this amount should not be taxed again by the state of Ohio, and that I may be able to include this income amount in the Resident Credit form. Is this correct? In any case, I am hoping someone can advise on how I should report this amount within the 2023 Ohio Tax forms (full year resident) as the amount ultimately will play a role in the corrected Federal AGI that I input into line 1 of the 1040 form.. 

Also, as I do my amended return for 2023, I am also hoping someone can advise on how I should complete line 15 (estimated payments made). With my original return, I included the amount in estimated payments that I made on line 15, and due to the error in using my gross income vs my AGI, I was ended up with a refund of the full amount paid. Now that I am projecting a balance due, how should I approach filling out line 15? Should I act as if I am filing for the first time? If yes, how then do I go about making the payment that would still likely be due back to the state of Ohio? As additional context on the projected amount due, it is currently calculating out to only $11 due...

For additional context overall on my State tax filing situation (in case there are other areas and forms that need the unemployment income amount reported), I am a fully remote employee working in Ohio for a company based in NYC. Due to NY and NYC tax law, my employer is allowed to choose what state and locality to withhold taxes from and for their convenience, they choose to only withhold NY/NYC taxes (as such I pay estimated taxes to OH). Please let me know if there are other forms (resident credit, etc) that I should be reporting the above mentioned unemployment income on.

[AmyC]

1. You received unemployment in 2023 and have a 2023 tax form for it with MI tax withheld. 

2. A full year resident does report all income.  Since you are filing as a full year OH resident, you would file for a tax credit based on the taxes paid to MI.   The credit will be the lower of the state tax liabilities on the same taxable income. You may owe your resident state,  if they have a higher tax rate along with differences in how the taxable income is calculated. You need to include 2022 IT RC - Ohio Resident Credit Calculation for both MI and NY taxes paid.

3. Some OH residents have city tax, some have school district tax and a few don't have either. Be sure to amend your school or city, if necessary.

Reference: OH DOR