Every Ohio resident and every part-year resident is subject to the Ohio income tax, along with any nonresident having Ohio-sourced income. Exceptions are residents with AGI less than or equal to $0, residents with total of senior citizen credit, lump sum distribution credit, and joint filing credit are equal or exceeds their income tax liability, or residents with exemption more than your Ohio adjusted gross income.
Ohio tax Form: Ohio IT 1040.
Individuals with a school district income tax liability must still file Form IT 1040 even if they meet the previous mentioned exemptions