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Anonymous
Not applicable

Filing jointly CA and OH, who is primary filer for OH

I have been a full year resident of CA only and my spouse has been a full year resident of OH only. All my income has been in CA and all my spouse's income has been in OH.

We are filing our taxes jointly. In the OH tax return who will be the primary filer? I understand that we need to file the OH tax return jointly as well. Do I need to report my income on OH tax return?

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Accepted Solutions
Hal_Al
Level 15

Filing jointly CA and OH, who is primary filer for OH

Yes, if you filed federal jointly, you must file OH jointly. Yes, you should list the same person first that was listed on the federal return. Indicate her as a full year resident and you as a non resident.

Do I need to report my income on OH tax return?

Yes.

Ohio does a convoluted tax calculation for non-residents/part year residents. It calculates tax on total income, then it calculates a non resident/part year resident credit, which it subtracts from the tax it calculated on the total income. The credit is calculated as your non-Ohio income divided by Total adjusted Income multiplied by the total tax. TurboTax (TT)   does this by allocating your income as either Ohio or non-Ohio. W-2 income will be allocated by the state name abbreviation shown in box 15 of your W-2. TT will ask you, item by item, in the state section, how much of your other income is Ohio or non-Ohio income. Make sure that your non-Ohio wages show CA (Other state postal abbreviation)  in box 15 of your W-2 screen, with the CA amount in box 16.

This system allows Ohio to apply their highest tax rate, based on your total income, while only taxing your Ohio income.

Ohio has a nonresident credit allocation form, IT NRC, that will be submitted as part of your return  http://www.tax.ohio.gov/portals/0/forms/ohio_individual/individual/2017/PIT_ITNRC.pdf

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4 Replies
Hal_Al
Level 15

Filing jointly CA and OH, who is primary filer for OH

Yes, if you filed federal jointly, you must file OH jointly. Yes, you should list the same person first that was listed on the federal return. Indicate her as a full year resident and you as a non resident.

Do I need to report my income on OH tax return?

Yes.

Ohio does a convoluted tax calculation for non-residents/part year residents. It calculates tax on total income, then it calculates a non resident/part year resident credit, which it subtracts from the tax it calculated on the total income. The credit is calculated as your non-Ohio income divided by Total adjusted Income multiplied by the total tax. TurboTax (TT)   does this by allocating your income as either Ohio or non-Ohio. W-2 income will be allocated by the state name abbreviation shown in box 15 of your W-2. TT will ask you, item by item, in the state section, how much of your other income is Ohio or non-Ohio income. Make sure that your non-Ohio wages show CA (Other state postal abbreviation)  in box 15 of your W-2 screen, with the CA amount in box 16.

This system allows Ohio to apply their highest tax rate, based on your total income, while only taxing your Ohio income.

Ohio has a nonresident credit allocation form, IT NRC, that will be submitted as part of your return  http://www.tax.ohio.gov/portals/0/forms/ohio_individual/individual/2017/PIT_ITNRC.pdf

Anonymous
Not applicable

Filing jointly CA and OH, who is primary filer for OH

What about Cleveland city tax? Is it same as Federal and do I need to include my income on it?
Hal_Al
Level 15

Filing jointly CA and OH, who is primary filer for OH

Unlike Ohio State income tax, your spouse can file a separate Cleveland (CCA) City tax form, reporting only her own earned income. She does not include your income and as a non resident, you do not need to file a Cleveland return of your own.
KarenJ
Intuit Alumni

Filing jointly CA and OH, who is primary filer for OH

Whoever is listed first on the federal tax return, should be listed first on the Ohio return.

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