Income all comes from 2 1099-MISCs and I usually have no expenses. All $ after SEPIRA & taxes goes to me. For OH is my "taxable business income" 0 or the $ paid to me?

[Critter]

Neither ... it is your gross income.

[Hal_Al · Accepted solution]

Neither of those.
For the Ohio Small Business deduction (SBD) your income is the net profit shown on schedule C. Since you have no expenses, your net profit would appear to be the total amounts (gross income) on the 1099-MISCs. The SEPIRA deduction reduces your taxable income, but not your business net profit