To get the Ohio joint filing credit both spouses need at least $500 in earned income - income from investments, rental property, Social Security, etc. does not qualify for income toward determining eligibility for the credit. Another possibility is that, if one of you is self-employed, your income from that business is not taxable in Ohio and that would make you ineligible for the joint filing credit.
The credit is also unavailable if your joint income is above $750,000.
The following is from page 29 of the Instructions for Ohio IT-1040: "Line 12 – Joint Filing Credit To qualify, you and your spouse must each have at least $500 of qualifying income, jointly file your return, and have an MAGI less than $750,000. "Qualifying income" is any amount included in Ohio adjusted gross income (AGI), other than the following:
●Interest;
●Dividends and distributions;
●Capital gains; AND
●Rents and royalties.
Amounts deducted on the Ohio Schedule of Adjustments are not included in Ohio AGI, and thus are not "qualifying income." Examples of such amounts include business income, state and local tax refunds, Social Security and railroad retirement benefits, and certain military compensation and retirement benefits."
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