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
Part-year residents are entitled to both nonresident credit for any income earned while they were a
resident of another state and eligible for the resident credit on non-Ohio income earned while they were
an Ohio resident.
Nonresidents with domicile in either Indiana, Kentucky, West Virginia, Michigan, or Pennsylvania whose
Ohio-sourced income are wages are not required to file income tax with Ohio.
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