• INSTRUCTIONS ONLY • NO RETURNS • hio 2021 Instructions for Filing Original and Amended:

• Individual Income Tax (IT 1040)

• School District Income Tax (SD 100) hio Department of Taxation tax. hio.gov

Net operating loss (IT NOL)..................49 Nonresident credit (IT NRC).............23-26 Nonresident statement (IT NRS).....13, 48 Payment options.....................................6 Refund status..........................................3 Residency............................................. 11 Resident credit (IT RC).........................26 Residency credits..................................22 Retirement income credit......................20 Schedule of Adjustments..................15-19 Schedule of Credits..........................20-23 School district numbers....................40-45 SD 100 Completing the top portion................13 General information...........................46 Line instructions.................................47 School district tax rates................40-45 Senior citizen credit.........................20, 47 Social Security income..........................16 Use (sales) tax Instructions........................................14 Worksheet.........................................31 Highlights for 2021..................................5 Individual credits..............................20-21 Income statements (W-2, 1099).......38-39 Interest............................................15, 47 IT 1040 Completing the top portion................13 General information........................... 11 Line instructions............................14-15 Income tax rates and tables.........31-37 Joint filing credit....................................20 Lump sum credits Instructions........................................20 Worksheets........................................29 Mailing addresses...................................6 Medical & health care expenses Instructions........................................18 Worksheet.........................................27 Military..........................................9, 17-18 Modified adjusted gross income..............7 Amended returns.....................................8 Business credits...............................21-23 Business income Business income deduction (IT BUS)...19 Definitions and examples..................10

College savings (Ohio 529 plan) Instructions........................................18 Worksheet.........................................28 Deceased taxpayers...............................7 Direct deposit options.............. Back cover Donations........................................12, 15 Earned income credit............................21 Electronic filing options........... Back cover Estimated tax payments for 2022............7 Exemptions...........................................14 Filing extensions...............................7, 13 Filing requirements.......................... 11, 46

General information.................................7 Table of Contents A B C D F G I J L M P S N U R 2021 Ohio IT 1040 / SD 100 E Online Resources The Department of Taxation's website at tax.ohio.gov has many resources available to assist you when filing your Ohio individual income and school district income tax returns: FAQs – Review answers to common questions on topics such as business income and residency issues. Online Services – File your state and school district income tax returns for free. There are also several self-service options such as making payments, viewing transcripts, and accessing your 1099-G and 1099-INT statements from the Department. Online Notice Response Service – Securely submit documents online in response to most notices or requests for ad- ditional information sent by the Department. Guest Payment Service – Make individual and school district income tax payments electronically without having to register for an Online Services account. Forms – Find all individual and school district income tax forms (including related schedules and worksheets). Many forms have fill-in versions that you can complete online, print, and then submit to the Department. Information Releases – Research detailed explanations and legal analyses of certain tax topics such as residency and tax issues facing military servicemembers and their civilian spouses. The Finder – Look up your address to determine if you live in a taxing school district as well as the tax rate and four-digit school district number. Ohio Virtual Tax Academy – View webinars designed and presented by Department staff on Ohio's state taxes. Tax Alerts – Sign up to receive tax updates and reminders from the Department via email. H Federal Privacy Act Notice: Because we require you to provide us with a Social Security number, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. Ohio Revised Code sections 5703.05, 5703.057 and 5747.08 authorize us to request this information. We need your Social Security number in order to administer this tax. 2

Need Help? – To help answer your questions and ensure that your tax returns are filed accurately, the Department of Taxation provides the following resources at tax.ohio.gov: Additionally, the website has all individual income and school district income tax forms for you to download or print. If you cannot find the answer using the website, you may contact the Department using any of the following methods: For persons who use text telephones (TTYs) or adaptive telephone equip- ment only: Contact the Ohio Relay Ser- vice at 7-1-1 or 1-800-750-0750 and give the communication assistant the Ohio Department of Taxation phone number that you wish to contact. Volunteer Income Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE): These programs help persons with disabilities as well as elderly, low-income and limited English- speaking taxpayers complete their state and federal returns. For locations in your area, call 1-800-906-9887, or visit their website at http://www.irs.gov/Individuals/ Free-Tax-Return-Preparation-for-You-by- Volunteers. AARP: Trained and certified AARP tax aide volunteer counselors assist low- to middle-income taxpayers, with special attention to those age 50 and older. For more information, call 1-888-227-7669 or visit their website at http://www.aarp. org/money/taxes/aarp_taxaide/. Taxpayer Assistance Check Your Refund Status Anytime, Anywhere!

¬ 24-Hour Hotline - 1-800-282-1784

¬ Online at tax.ohio.gov/refund

¬ Mobile App - Search "Ohio Taxes" on your device's app store. 2021 Ohio IT 1040 / SD 100 Email – Visit tax.ohio.gov/emailus to access a secure email form. Com- plete all required fields before submitting your question. Call – You may call to speak with an examiner at 1-800-282-1780 during the Department's normal business hours. Normal business hours are from 8:00 a.m. to 5:00 p.m. Monday through Friday excluding holidays. Phone service will be extended until 7:00 p.m. from April 11, 2022 through April 18, 2022.

Write – Contact the Department by mail at: Ohio Department of Taxation P.O. Box 182847 Columbus, OH 43218-2847 Visit – The Department's visitor center is open during normal business hours (8:00 a.m. to 5:00 p.m., Monday through Friday). To make an appointment, please call us or email us. Note: All visitors must present a photo I.D. such as a current driver's license, state I.D., military I.D., or passport. Form Requests: Visit tax.ohio.gov/forms to download Ohio forms. You can also request tax forms anytime by calling 1-800-282-1782. These instructions contain law references for specific line items and requirements. To review Ohio income and school district income tax law, see codes.ohio.gov/orc/5747 and codes.ohio.gov/orc/5748, respectively. 3

A Message From the Ohio Tax Commissioner Dear Ohio Taxpayers, Thank you to all Ohioans for taking the time to prepare and file their 2021 Ohio income tax returns.

You will find some changes this year – including tax cuts – to Ohio’s income tax filing system. These instructions will explain those changes and how best to fill out your return. I’d like to call attention to a few of the more significant changes: • Tax rates for all Ohio taxpayers have been reduced: those with taxable income of $25,000 or less will pay no income tax; the tax rate on nonbusiness income of more than $110,650 is now 3.99%, down from the previous top rate of 4.797%, while all other tax rates have been cut by 3.0%. • Old schedules, new names: to better reflect the purpose, Schedule A is now called the Ohio Schedule of Adjustments, while Schedule J is now called the Ohio Schedule of Dependents. • Three new education tax credits are available to eligible taxpayers: for donating to a scholarship granting organization, for home school expenses, and for tuition paid to a nonchartered, nonpublic school. If you aren’t already filing your tax return electronically, please consider joining the 93 percent of taxpayers who do so. It’s more accurate, more secure and the quickest way to get a refund. Remember, you can file your Ohio tax return online and for free with our I-File system. Please keep in mind the deadline for filing both your Ohio and federal tax return is April 18, 2022. And as a reminder, a request for a filing extension does not extend your payment due date. If you have any questions or need assistance with your return, you can contact our Taxpayer Assistance line at 1-800-282- 1780, or click on ‘Contact Us’ at tax.ohio.gov. Best wishes, Jeff McClain Ohio Tax Commissioner Our Mission To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law. 2021 Ohio IT 1040 / SD 100 IMPORTANT: The printed version of these instructions are accurate as of December 06, 2021. The following corrections have been made to the online version: • Page 27: "Example 2" was corrected to report the $1,000 on line 3 instead of line 4. 4

Ohio Income Tax Tables. Beginning with tax year 2021, individuals with Ohio taxable nonbusiness income of $25,000 or less are not subject to Ohio income tax. Additionally, Ohio taxable nonbusiness income in excess of $110,650 is taxed at 3.99%. All other rates were reduced by 3%. See pages 31-37.

Ohio Schedules Renamed. The Department has renamed Ohio Schedule A to the "Ohio Schedule of Adjustments" and Ohio Schedule J to the "Ohio Schedule of Dependents". This was done to standardize the names with other schedules and to better describe the purpose of each schedule.

Education Credits. Three new nonrefundable credits are available beginning in tax year 2021. Certain individuals who (i) paid for home school expenses, (ii) donated to a scholarship granting organization, or (iii) paid tuition to a nonchartered, nonpublic school may be eligible for these credits. See the instructions on page 21.

NAICS Code Removed. The NAICS code is no longer required when completing Schedule IT BUS.

Guest Payment Service. The Department now has an option to make Ohio income tax payments without registering for an account. For more information, see tax.ohio.gov/Pay. Schedules of Withholding. Paper filers must complete the Ohio Schedule of Withholding (and Schedule of School District Withholding) listing each income statement reporting Ohio (or school district) tax withheld. See pages 14 and 47 for more information. Modified Adjusted Gross Income. Beginning with tax year 2019, your exemption amount, certain credits, and the school district income tax bases are determined using "modified adjusted gross income" or "modified adjusted gross income less exemptions." See the instructions on page 7. Electronic Estimated Payments. Estimated payments can be submitted with your electronically filed Ohio IT 1040 and/or SD 100 through a participating third-party tax preparation product. Payments may be future dated but must be scheduled by the 4th quarter estimated payment due date. Electronic 1099-G. Your 1099-G is available to view and print using Online Services at tax.ohio.gov/File. You can elect to receive your 1099-G electronically. Highlights for 2021 New 2021 Ohio IT 1040 / SD 100 Write legibly using black ink and UPPERCASE letters. Double-check your demographic information. • Verify your name(s) and SSN(s) are correct. • Verify your current address. If you are due a refund, it will be mailed to this address. Verify the forms and vouchers are for the correct tax year. • The Department releases new forms and vouchers each tax year. Do not change the year on the form or voucher. If you do this, processing of your form or voucher may be delayed. Do not write on software-generated returns. • If you print a software-generated return from a tax preparation program and later need to change information on the return, do not write in the changes. Use the software to make the necessary changes and reprint the return. • The Department’s system will not pick up handwritten changes on returns generated by tax preparation software. Use the proper payment voucher. • Use the Ohio IT 40P to pay your Ohio income tax, and the Ohio SD 40P to pay your school district tax due. • If you are amending your return(s), use the Ohio IT 40XP to pay your Ohio income tax, and the Ohio SD 40XP to pay your school district tax due. Do not staple, paper clip or otherwise attach your return to- gether. • This will allow the Department to process your return as quickly as possible. We will ensure your return information stays grouped together. Round all figures to the nearest dollar.

●To round, drop any cents less than 50 cents and increase amounts 50 cents or above to the next dollar. Include all necessary schedules and worksheets. • If you have an amount on line 2a and/or 2b of your IT 1040, include Ohio Schedule of Adjustments. • If you have an amount on line 9 and/or 16 of your IT 1040, include the Ohio Schedule of Credits and any appropriate worksheets. • If you have an amount on line 11 of your Ohio Schedule of Adjustments, include Ohio Schedule IT BUS. • If you have dependents, include Ohio Schedule of Dependents. • Ensure your return is placed in the proper order: 1) Ohio IT 1040 (pages 1 and 2) 2) Ohio Schedule of Adjustments 3) Ohio Schedule IT BUS 4) Ohio Schedule of Credits 5) Ohio Schedule of Dependents 6) Ohio Schedule of Withholding 7) Worksheets and attachments 8) Wage and income statements Include verification for your withholding and credits. • If you have an amount on line 14 of your IT 1040 and/or an amount on line 7 of your SD 100, include the Schedule of Ohio Withholding and/or Schedule of School District Withholding as well as copies of your wage and income statements. • If you are claiming any refundable and/or nonrefundable busi- ness credits on your Ohio Schedule of Credits, include copies of the required certificates and/or Ohio K-1s. Do not include any banking information with your return. • Direct deposit of individual income and school district income tax refunds is not available to paper filers. When filing both Ohio and school district income tax returns, send each return in its own envelope. Common Filing Tips for Paper Filers New New New New 5

What information do I need when using this payment method? Please have the following information available:

●The Ohio jurisdiction code: 6446;

●Your SSN and your spouse’s SSN (if fil- ing jointly);

●The tax year of your payment;

●The payment amount;

●Your credit or debit card number and expiration date; AND

●The school district number (if making a school district income tax payment). How do I make a debit or credit card payment by phone? When you call ACI Payments:

●First, when prompted, enter “2”.

●Second, when prompted, enter “6446#”.

●Third, verify the information. If correct, enter “1”.

●Fourth, when prompted, enter “1” if ma- king an income tax payment, or “2” if making a school district income tax payment. You will then be prompted to enter your payment information. What if there’s a problem with my payment? Call ACI Payments at 1-800-487-4567. Generally, Ohio income and school district income tax is due by April 18, 2022. There are several options for paying these taxes. Payments for Ohio and school district income taxes must be made separately. The Department is not authorized to set up payment plans. You may submit partial payments toward any outstanding tax, interest, or penalty. However, such payments will not stop the Department's billing process, or collection attempts by the Ohio Attorney General's Office. Electronic Check Any filer can pay by electronic check via the Department's Online Services or Guest Payment service, both available at tax.ohio. gov/Pay. Additionally, electronic filers can follow their filing software's payment prompts at the time they file their returns. An electronic check withdraws funds directly from your checking or savings account. There is no fee for using this payment method. Generally, your payment will be withdrawn within 24 hours of the date you choose for payment. You must ensure that the funds are in your account and available on the date you choose for payment. The payment will show on your bank statement as “STATE OF OHIO”. You can delay payment until the payment deadline of April 18, 2022. You can also pay your quarterly 2022 Ohio individual and/or school district estimated income tax with this method. Important: Future-dated payments can only be modified through the Department's Online Services at tax.ohio.gov/File. Debit or Credit Card Any filer can pay using a debit or credit card (Discover, Visa, MasterCard, or American Express). These payments can be made via tax.ohio.gov/Pay or www.acipayonline. com. You can also pay over the phone by calling 1-800-272-9829. You cannot future- date a debit or credit card payment. Note: ACI Payments, Inc. processes all debit and credit card payments. ACI Payments charges a service fee of 2.5% of your payment or $1, whichever is greater. Ohio does not receive any of this fee. The payment will appear on your credit card statement as two separate entries – one for the payment and another for the service fee. Payment Options and Mailing Addresses 2021 Ohio IT 1040 / SD 100 Paper Check or Money Order Any filer can pay by check or money order. If you use a money order, keep a copy for your records. You will be charged a $50 fee for writing a bad check. Ohio IT 1040: Make your check or money order payable to “Ohio Treasurer of State.” Include the tax year and the last four digits of your SSN on the “Memo” line. Include the appropriate voucher:

●IT 40P for original returns; OR

●IT 40XP for amended returns. SD 100: Make your check or money order payable to “School District Income Tax.” Include the tax year, the last four digits of your SSN, and the school district number on the "Memo" line. Include the appropriate voucher:

●SD 40P for original returns; OR

●SD 40XP for amended returns. All payment vouchers are available at tax. ohio.gov/forms. 6 Where Should I Mail My Return and/or Payment? Mail To: Ohio Department of Taxation P.O. Box 2679 Columbus, OH 43270-2679 Ohio Department of Taxation P.O. Box 2057 Columbus, OH 43270-2057 Ohio Department of Taxation P.O. Box 182197 Columbus, OH 43218-2197 Ohio Department of Taxation P.O. Box 182389 Columbus, OH 43218-2389 Mail To: Ohio Department of Taxation P.O. Box 182131 Columbus, OH 43218-2131 Ohio Department of Taxation P.O. Box 182389 Columbus, OH 43218-2389 If Submitting Ohio Form: IT 1040 without payment IT 1040 with payment (include Ohio IT 40P / IT 40XP) SD 100 without payment SD 100 with payment (include SD 40P / SD 40XP) If Only Submitting Payment With Voucher: IT 40P / IT 40XP SD 40P / SD 40XP

General Information for the Ohio IT 1040 and SD 100 1st quarter - April 18, 2022 2nd quarter - June 15, 2022 3rd quarter - Sept. 15, 2022 4th quarter - Jan. 17, 2023 2021 Ohio IT 1040 / SD 100 When Are My Ohio Returns Due? Most taxpayers must file their Ohio IT 1040 and SD 100 (if applicable) by April 18, 2022. You must file your return by this date even if you are unable to pay the tax due. For an exception for certain military servicemem- bers, see page 9. Filing extensions: Ohio does not have an extension request form, but honors the IRS extension. If you filed an IRS extension, your due date for filing your Ohio IT 1040 and SD 100 is October 17, 2022. Include a copy of your IRS extension or IRS acknowledgment, and/or your extension confirmation number. An extension of time to file does not ex- tend the time for payment of the tax due. You must make extension payments by April 18, 2022 on the Ohio IT 40P and/or SD 40P. Interest will accrue on any tax not paid by April 18, 2022, and penalties may also apply.

See R.C. 5747.08(G) and Ohio Adm. Code 5703-7-05. What Tax Records Do I Need to Keep? Keep a copy of your:

●Income tax returns and schedules;

●Wage and income statements;

●Supporting documentation;

●Payment records; for at least four years from the later of the filing due date or the date you filed the re- turn. You must be able to support all items listed on your return. See R.C. 5747.17. How Should I Complete My Income Tax Returns?

●Only use black ink.

●Round numbers to the nearest dollar. Do not print over the zeros in the boxes.

●Print numbers and letters (UPPER CASE only) inside the boxes as shown: A N R T S Y E T E 1 2 3 When Will I Receive my Refund? Most taxpayers who file their returns electronically and request direct deposit will receive their refunds in approximately 15 business days. Paper returns will take approximately 8 to 10 weeks to process. What Information Must a Preparer Provide? A tax return preparer must provide his/her printed name and Preparer Tax Identifica- tion Number (PTIN) on all returns. The PTIN serves as the preparer's signature. The preparer should not otherwise sign the return.

See R.C. 5703.263(C) and 5747.08(F). Can My Tax Preparer Contact the De- partment About My Tax Return? You may check the box above your tax preparer's name on page 2 of the return to authorize your preparer to:

●Contact the Department about the status of your return, payments, or refund;

●Provide the Department with information missing from your return; AND

●Respond to inquiries or notices from the Department related to the return. You may also complete form TBOR 1, Dec- laration of Tax Representative available at tax.ohio.gov/forms. This form authorizes a tax representative to represent you in any matter before the Department. See R.C. 5747.08(J). Should I Make Estimated Tax Payments for Tax Year 2022? If your income is subject to Ohio withholding, you generally do not need to make estimated payments. You should make estimated pay- ments for tax year 2022 if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500. Estimated payments are made quarterly ac- cording to the following schedule: Use the Ohio IT 1040ES vouchers to make estimated Ohio income tax payments. Use the Ohio SD 100ES vouchers to make es- timated Ohio school district tax payments. You can determine your estimated pay- ments using the worksheet included with the vouchers. Joint filers should determine their combined estimated Ohio tax liability and make joint estimated payments. Note: Instead of making estimated pay- ments, you can increase your Ohio with- holding by filing a revised Ohio IT 4 with your employer. Also, special rules regarding estimated payments apply to certain taxpay- ers with farming and/or fishing income. See Adm. Code 5703-7-04. If you do not make the required estimated payments, you may be subject to an interest penalty for underpayment of estimated taxes. See form IT/SD 2210. For more information, see the "Income - Es- timated Income/School District Taxes and the 2210 Interest Penalty" topic at tax.ohio. gov/FAQ.

See also R.C. 5747.09. What is Modified Adjusted Gross Income? Modified adjusted gross income is your Ohio adjusted gross income (Ohio IT 1040, line 3) plus your business income deduction (Ohio Schedule of Adjustments, line 11). If you did not take a business income deduction, your modified adjusted gross income matches your Ohio adjusted gross income. You will need to know your modified adjusted gross income to determine your personal exemption amount and if you qualify for any of the following credits:

●Retirement income credit;

●Lump sum retirement credit;

●Senior citizen credit;

●Lump sum distribution credit;

●Child care and dependent care credit;

●Exemption credit; AND

●Joint filing credit. Additionally, if you live in an earned income tax base school district, your taxable income is limited to only income included in your modified adjusted gross income. Use the worksheet on page 31 to calculate your modified adjusted gross income. See R.C. 5747.01(II).

What if a Taxpayer Is Deceased? The taxpayer's representative, such as an executor or administrator, must file the de- ceased taxpayer's return by:

●Checking the "Deceased" box after the applicable SSN;

●Selecting the filing status from the federal income tax return; AND

●Signing the return on behalf of the de- ceased. If the taxpayer is due a refund, the check will be issued in the taxpayer's name. The taxpayer's representative can present proof that she or he is the executor or administrator to the bank when cashing the check. If the taxpayer's representative needs the check reissued to include his or her name, see the "Income - General" topic at tax. ohio.gov/FAQ for instructions. See R.C. 5747.08(A).

What if I Move After Filing My Return? If you move after filing your return, notify the Department of your new address as soon as possible. You should also notify the post office at moversguide.usps.com. 7

2021 Ohio IT 1040 / SD 100 Amending Your Ohio IT 1040 and SD 100 ! CAUTION You can file an amended Ohio IT 1040 or SD 100 to report changes to your originally filed return(s). An amended return can re- sult in either a tax due or a refund based on the changes. Under certain circumstances, an amended return may be required. To amend the Ohio IT 1040 or SD 100, you should file a new return, reflecting all proposed changes, and indicate that it is amended by checking the box at the top of page 1. You must include the IT RE with your amended IT 1040 and/or the SD RE with your amended SD 100. Use your cur- rent mailing address on the amended re- turn. Allow at least 120 days from the date of receipt to process your amended return. For more information, see the "Income - Amended Returns" topic at tax.ohio.gov/ FAQ. When Not to Amend Your Return Some common mistakes may not require an amended return. Some examples include:

●Math errors;

●Missing pages or schedules;

●Demographic errors;

●Missing income statements (W-2, 1099, K-1) or credit certificates;

●Unclaimed payments. In these situations, the Department will ei- ther make the corrections or contact you to request documentation. Requesting a Refund You may amend your return to request an additional credit, deduction or payment. Such changes may result in a refund. Generally, you have four years from the date of the payment to request a refund. You must in- clude documentation to support the changes reported on your amended return. Some common required documentation includes:

●Business Income: Page 1 of your federal return, the federal schedules reporting your business income, and IT K-1 forms;

●Social security, disability, survivorship, and retirement benefits: Copies of 1099(s), page 1 of your federal return, and the retirement plan paying the benefits;

●Residency status: Any document sup- porting your residency change including a copy of your resident state return, driver’s license, and/or voter registration;

●Payments/credits: Copies of your income statements (W-2, 1099, etc.), Ohio IT K-1, or credit certificates;

●Nonresident credit: Ohio form IT NRC.

See R.C. 5747.11. Reporting Additional Tax Due You should amend your return to report addi- tional income, or reduce a previously claimed credit or deduction. Such changes may result in additional tax due. Include payment with your amended return using an IT 40XP and/ or SD 40XP payment voucher. Changes to Your Federal Return If the IRS makes changes to your federal re- turn, either based on an audit or an amended return, and those changes affect your Ohio return(s), you are required to file an amended IT 1040 and/or SD 100. The IRS notifies the Department of these changes. Do not file your amended Ohio return(s) until the IRS has finalized the changes to your federal return. Once they are finalized, include a copy of all of the following:

●Your federal 1040X;

●The IRS acceptance letter; AND

●The refund check issued to you by the IRS, if applicable. Note: Instead of providing these documents, you may be able to submit a copy of the IRS Tax Account Transcript reflecting your updated federal return information. If there is a change in your filing status and/ or dependents, it must be reflected on your amended Ohio return(s). Additionally, for changes to dependents, complete an up- dated Ohio Schedule of Dependents. Net Operating Loss: To claim a federal NOL carryback, check both boxes at the top of the return(s) and include a completed Ohio Schedule IT NOL. See the instructions for the Ohio Schedule IT NOL on page 49. Your amended Ohio IT 1040 and/or SD 100 must be filed no later than 90 days after the IRS completes its review of your federal return, even after the four-year period has passed. Failure to file the return within the 90-day period may result in an assessment or a denial of your refund claim. See R.C. 5747.10. Changes to Your Resident Credit You must file an Ohio amended return based on changes made by another state if all of the following are true:

●You claimed a resident credit on your Ohio IT 1040;

●You filed income tax returns in other states;

●The Ohio resident credit claimed was based on either the taxes due or the taxes paid to the other states;

●The other states made changes to the returns; AND

●The changes will affect your Ohio resident credit calculation. Your income taxes paid to other states may change after the four-year period has passed. If the taxes paid would otherwise qualify for the Ohio resident credit, you have an additional 90 days after the changes have been finalized by the state(s) to file an amended return and request any refund that results from the changes. Once the changes are finalized, please in- clude a copy of all of the following:

●A revised Ohio form IT RC;

●The other state return(s) or correction notice(s); AND

●Proof of payment to the other state(s).

See R.C. 5747.05(B)(3). 8

Ohio Income Tax for Military Servicemembers and Their Civilian Spouses Taxability of a Military Servicemember's Income in Ohio Taxability of a Servicemember's Civilian Spouse's Income in Ohio 1) If the spouse is a: And the spouse and servicemember: And the income is earned: Then the income is: Resident of Ohio Nonresident of Ohio N/A (Skip to #3) The same state of legal residence Different states of legal residence In Ohio Taxed in Ohio Outside of Ohio Eligible for the Resident Credit In Ohio Outside of Ohio In Ohio Outside of Ohio Deductible on Sch. of Adj., line 27 Eligible for the Nonresident Credit Taxed in Ohio Eligible for the Nonresident Credit 2) 3) 4) For more information, see the "Military" topic at tax.ohio.gov/FAQ, or Information Release IT 2008-02, "Ohio Taxable Income and Deductions for Servicemembers and Civilian Spouses." You can also email the Department at military-info@tax.state.oh.us. 1) If the servicemember is a: And the income is earned: And the source of the income is: Then the income is: Resident of Ohio Nonresident of Ohio Taxed in Ohio Deductible on Sch. of Adj., line 27 Taxed in Ohio Deductible on Sch. of Adj., line 27 Eligible for the Nonresident Credit 2) 3) 4) In Ohio Outside of Ohio Military Service Non- Military Taxed in Ohio Deductible on Sch. of Adj., line 26 Eligible for the Resident Credit Military Service Non- Military Military Service Non- Military Military Service Non- Military In Ohio Outside of Ohio 2021 Ohio IT 1040 / SD 100 Residency. A military servicemember is a resident of their "state of legal residence." This is generally the same as the service- member's "home of record" unless it is sub- sequently changed. The servicemember's state of legal residence does not change based on military orders. A servicemember's civilian spouse will also retain their original state of legal residence if the servicemember and spouse have the same state of legal residence and the spouse is accompanying the servicemember as part of military orders. However, a civilian spouse can elect to have the same state of legal residence as the servicemember. Deductions. Ohio provides five deductions to military servicemembers. Only income included in the taxpayer's federal adjusted gross income is eligible for these deduc- tions. For example, Ohio Veterans Bonus payments are not included in federal adjust- ed gross income and thus are not deduct- ible. The following deductions are in the "Uniformed Services" section of the Ohio Schedule of Adjustments:

●Line 26 - Deduction for military pay and allowances for certain active duty service- members stationed outside Ohio

●Line 27 - Deduction for military pay earned by a nonresident servicemember

●Line 28 - Deduction for uniformed services retirement income

●Line 29 - Deduction for military injury relief fund grants and veteran's disability sever- ance payments

●Line 30 - Deduction for certain reimburse- ments and benefits received for service in the Ohio National Guard Additionally, a servicemember's nonresi- dent civilian spouse can deduct, on line 27, compensation earned in Ohio, when the servicemember and spouse have the same state of residence and are present in Ohio due to military orders. See pages 17-18 for specific instructions on each of these deductions. Withholding. A servicemember who quali- fies for the deduction on line 26 or a civil- ian spouse who qualifies for the deduction on line 27 can complete form IT 4 to avoid Ohio withholding on income not subject to tax. Such taxpayers should check the ap- propriate box in Section III of the IT 4 and provide the form to their employers. Filing. Certain military service members may not have a filing requirement due to the deductions available under Ohio law. However, the Department recommends that such taxpayers file an Ohio IT 1040 or IT 10 to avoid delinquency billings. For more information on who must file an Ohio income tax return, see page 11. Extensions to File/Pay. Generally, Ohio recognizes any extensions granted by the IRS. Certain military servicemembers will have the same extensions to file their Ohio returns and pay any Ohio tax due. These servicemembers do not owe interest, pen- alties, or the interest penalty in connec- tion with this extension period. See R.C 5747.026 for more information. Taxability. The charts below summarize the taxability of income for military service- members and their civilian spouses. School district income tax. Military ser- vicemembers and their civilian spouses may be liable for school district income tax if they are Ohio residents, even if they are not present in Ohio due to military orders. To determine if you are liable for school dis- trict income tax, see page 46. 9

Ohio Definitions and Examples of Business and Nonbusiness Income business income. However, determining if income is business income is highly dependent upon the specific facts and circumstances. What Are Some Examples of Business Income vs. Nonbusiness Income?

Interest and Dividends: John reports $1,500 of interest and dividend income on federal Schedule B. $200 of his interest income is from a pass-through entity that primarily operates an investment business. The remaining $1,300 is from personal, nonbusiness sources. Thus, only $200 of John’s interest is business income. Capital Gains and Losses: Andrew rec- ognizes a capital gain from the sale of a tractor used to harvest wheat on his farm. Since the tractor was integral to his farming business, the capital gain is business income. Capital Gains and Losses: Paul reports $8,000 of capital gain income on his federal Schedule D. $2,000 of the capital gains are from a pass-through entity that primarily operates an investment business. The remaining $6,000 is from personal, nonbusiness sources. Thus, only $2,000 of Paul’s capital gains are business income. Capital Gains and Losses: Ann has a 90% ownership interest in a pass-through entity; she sells her interest in the business to another individual. As a result of this sale, Ann realizes a capital gain of $500,000. Ann’s ownership interest is an intangible asset, and capital gains resulting from the sale of intangible assets are generally nonbusiness income. See Corrigan v. Testa, 2016-Ohio-2805. Rental Income and Losses: Debbie owns a rental property. She actively advertises, manages, and maintains the property. Debbie is in the trade or business of property rental. Therefore, her rental income is business income. Rental Income and Losses: Ryan occupies a home on a golf course. The golf course hosts a two-week tournament every year. Ryan annually takes a vacation to Florida and rents out his home during the tournament. While the rental might be considered regular, Ryan is not in the trade or business of property rental. Therefore, his rental income is not business income.

How is Business Income Treated on My Ohio Return?

Taxpayers can deduct the first $250,000 ($125,000 for married separate filers) of their business income included in their federal adjusted gross income. Also, any business income not deducted is taxed at a flat 3%. See the instructions for the Ohio Schedule IT BUS on page 19. Additionally, Ohio-related business income earned by nonresidents is taxable to Ohio. See the instructions for the IT NRC on page 23. How Does Ohio Law Define Business and Nonbusiness Income?

"Business income" is income, including gain/ loss, arising from any of the following:

●Transactions, activities, and sources in the regular course of a trade or business operation;

●Real, tangible, and intangible property if the acquisition, rental, management, and disposition of the property constitute integral parts of the regular course of a trade or business operation;

●A partial or complete liquidation of a busi- ness, including gain or loss from the sale or other disposition of goodwill; OR

●Compensation and guaranteed pay- ments paid by a pass-through entity, or a professional employer organization on its behalf, to an investor who directly or indirectly owns 20% or more of the entity. "Nonbusiness income" is any income other than business income. See R.C. 5747.01(B), 5747.01(C) and 5733.40(A)(7). How Do I Determine What Income is Business Income?

Business income can be determined by using either test: Transactional Test: Looks to the nature, frequency and regularity of the transaction. Functional Test: Looks to if the property was integral to the trade or business, or if it generated business income in the past. See Kemppel v. Zaino, 2001-Ohio-92. Generally, income recognized by a sole proprietorship or pass-through entity is Royalty Income: Hannah works full-time from her home writing children’s books. Hannah has an agreement with a publisher that pays her a royalty for each copy of her book that is sold. Hannah is in the trade or business of writing books. Therefore, her royalty income is business income. Mineral Rights Income: Cynthia allows a company to extract minerals from her residential property. She receives income based on the company's usage of her land. Since Cynthia is not engaged in a trade or business related to this income, it is not business income. Pass-Through Income: Ellen owns 15% of a pass-through entity. She reports $50,000 of ordinary income, $10,000 of bonus depreciation, and $60,000 of guaranteed payments on federal Schedule E. Since Ellen owns less than 20% of the entity, the guaranteed payments are nonbusiness income. Thus, her net business income from federal Schedule E is $40,000 (her ordinary income less bonus depreciation). Guaranteed Payments: Stan owns 25% of a pass-through entity. He reports a $60,000 guaranteed payment on federal Schedule E. Because he owns at least 20% of the entity, the guaranteed payment is business income. Wages/Compensation: Jim owns 80% of an S corporation. Jim receives $200,000 of wages from the S corporation, which are reported on a W-2. Because he owns at least 20% of the corporation, the wages are reclassified as business income. Trust Income: Brett sets up a trust, with himself as the beneficiary, that invests in multiple pass-through entities. Operating income from these entities is distributed to the trust, which further distributes the income to Brett. Since the income was business income to the entities, it retains its character as business income as it passes through to the trust and to Brett. Trust Income: David sets up a trust, with himself as the beneficiary, to hold his personal investments. Although David uses a trust, the usage of a trust does not create a trade or business. Therefore, the investment income is nonbusiness income to both the trust and to David. For more information, see the "Income – Business Income and the Business Income Deduction" topic at tax.ohio.gov/FAQ. . 2021 Ohio IT 1040 / SD 100 10

General Information for the Ohio IT 1040 How Do I Show I Am a Nonresident of Ohio?

Any individual can challenge the pre- sumption of Ohio residency by providing documentation showing that they are a nonresident. Ohio uses a contact period test to determine the burden of proof needed to show that an individual is a nonresident. If you had fewer than 213 contact periods in Ohio during the tax year, you must provide enough documentation to show that it is more likely than not that you were a nonresident. If you had 213 or more contact periods, you must provide clear and convincing documentation that you were a nonresident. Alternatively, certain individuals can change the presumption of Ohio residency to a presumption of nonresidency by filing the Ohio Nonresident Statement (form IT NRS). For more information on this statement, see pages 13 and 48. See R.C. 5747.24(B), (C) and (D). What Is a Contact Period?

You have a contact period in Ohio if all of the following are true:

●You have an abode outside of Ohio;

●You are away overnight from your abode; AND

●While away, you spend any portion of two consecutive days in Ohio. You do not have to spend the night in Ohio. For example, if you spend portions of Monday and Tuesday in Ohio, but stay in a hotel in Kentucky on Monday night, you would still have a contact period in Ohio. You must spend consecutive days in Ohio to have a contact period. For example, if you spend portions of Monday and Wednesday in Ohio, but not Tuesday, then you would not have a contact period in Ohio. See R.C. 5747.24(A). Who Must File an Ohio Income Tax Return? Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file. Examples of Ohio- sourced income include the following:

●Wages or other compensation earned in Ohio (see "Exception" below);

●Ohio lottery winnings;

●Ohio casino gaming winnings;

●Income or gain from Ohio property;

●Income or gain from a sole proprietorship doing business in Ohio;

●Income or gain from a pass-through entity doing business in Ohio. Exception: A full-year nonresident living in Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia does not have to file if the nonresident's only Ohio-sourced income is wages.

Example: Charley lives in Kentucky but commutes to Cincinnati every day to her job. Charley's wages are not taxable in Ohio even though they are earned here. You do not have to file an Ohio income tax return if:

●Your Ohio adjusted gross income (Ohio IT 1040, line 3) is less than or equal to $0;

●The total of your senior citizen credit, lump sum distribution credit, and joint fil- ing credit (Ohio Schedule of Credits, lines 4, 5 and 12) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax; OR

●Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (Ohio IT 1040, line 3).

However, even if you meet one of these ex- ceptions, if you have a school district income tax liability (SD 100, line 2), you are required to file the Ohio IT 1040. Note: If your federal adjusted gross in- come is greater than $27,400, the Depart- ment recommends that you file an Ohio IT 1040 or IT 10, even if you do not owe any tax, to avoid delinquency billings.

Ohio IT 10: Certain taxpayers can file Ohio form IT 10 instead of the Ohio IT 1040. The four types of taxpayers described on form IT 10 are eligible to file the form if they:

●Do not have an Ohio individual income or school district income tax liability; AND

●Are not requesting a refund. Do not file the IT 10 if you file the IT 1040. See R.C. 5747.08. Ohio Residency What Is my Ohio Residency Status? Resident: You are an Ohio resident for income tax purposes if you are domiciled in Ohio. Thus, under Ohio law, the terms “domiciled” and “resident” mean the same thing. Generally, any individual with an abode in Ohio is presumed to be a resident. The abode can be either owned or rented. Temporary absence from your Ohio abode, no matter how long, does not change your residency status. Thus, if you live in Ohio, the presumption is that you are an Ohio resident. Example: Brent travels to Florida each winter and returns to Ohio each spring. However, he maintains his Ohio driver's license, voter registration, etc. and has not established permanent residence in Florida. Therefore, he is a full-year resident of Ohio. Part-year resident: You are a part-year resident of Ohio if you were a resident of Ohio for a portion of the tax year and a nonresident for the rest of the tax year. Thus, you are a part-year resident if you permanently moved into or out of Ohio during the tax year. Part-year residents are entitled to the nonresident credit for any income earned while they were a resident of another state. They are also eligible for the resident credit on non-Ohio income earned while they were an Ohio resident, if they were subject to, and paid tax on, that income in another state. Nonresident: You are a nonresident if you were a resident of another state for the entire tax year. Nonresidents who earn or receive income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned and not received in Ohio. If you are currently a member of the military and you have questions about your residency status, see page 9. For more information, see the "Income - Ohio Residency and Residency Credits" topic at tax.ohio.gov/FAQ, or Information Release IT 2018-01, "Residency Guidelines - Tax Imposed on Resident and Nonresident Individuals for Taxable Years 2018 and Forward." See also R.C. 5747.01(I)(1) and Cunningham v. Testa, 2015-Ohio-2744. 2021 Ohio IT 1040 11

Wildlife Species and Endangered Wildlife The Division of Wildlife uses these funds to establish habitat and protect open spaces for wildlife. Past donations have helped to restore populations of endangered species. Your generous donation will continue to help support Ohio's native wildlife – a natural treasure! If you do not have an overpayment on your Ohio IT 1040, but you want to donate to provide grants to protect Ohio's natural heritage, you may do so by writing a check payable to the "Nongame and Endangered Wildlife Special Account" and mailing it to: Ohio Department of Natural Resources Division of Wildlife 2045 Morse Road, Building G-1 Columbus, OH 43229-6693 To learn more, go to wildlife.ohiodnr.gov. Wishes for Sick Children Contributions are distributed by the Ohio Department of Health to fund a program administered by a nonprofit corporation that grants the wishes of individuals who are under the age of 18, Ohio residents, and have been diagnosed with a life-threatening medical condition. If you do not have an overpayment on your Ohio IT 1040, but you want to donate to provide funds for Wishes for Sick Children, you may do so by writing a check payable to "Ohio Treasurer of State" or "Ohio Depart- ment of Health" and mailing it to: Ohio Department of Health Attn: Wishes for Sick Children P.O. Box 15278 Columbus, OH 43215-0278 A donation will reduce the amount of the refund that you are due. If you decide to donate, this decision is final. You cannot change your mind and later ask for your donations to be refunded. If you do not want to donate, do not enter an amount on Ohio IT 1040, lines 26a-g. Because your tax return is confidential, the Department cannot release your name to the fund administrators, but the administrators extend appreciation to those who donate. Your donation may be tax-deductible on a future federal income tax return. See R.C. 5747.113. Breast and Cervical Cancer Project Contributions made to the project are used to provide free breast and cervical cancer screening, diagnostic and outreach/case management services to uninsured and underinsured Ohio women. The project is administered by the Ohio Department of Health and is operated through 11 regional agencies, which enroll women in the pro- gram and schedule them for services with clinical providers in the agency's service area. If you do not have an overpayment on your Ohio IT 1040, but you want to donate to provide grants for free breast and cervical cancer screening, you may do so by writ- ing a check payable to "Ohio Treasurer of State" or "Ohio Department of Health" and mailing it to:

Ohio Department of Health Attn: Breast & Cervical Cancer P.O. Box 15278 Columbus, Ohio 43215-0278 In the description on the check, please write "Breast and Cervical Cancer Donation." Military Injury Relief Fund The Military Injury Relief Fund provides grants to individuals injured while in active service as a member of the U.S. armed forces and to individuals diagnosed with post-traumatic stress disorder while serving, or after having served, in Operation Iraqi Freedom, Operation New Dawn or Opera- tion Enduring Freedom. Donations that Apply to Ohio IT 1040 If you do not have an overpayment on your Ohio IT 1040, but you want to donate to provide grants to such individuals, you may do so by writing a check payable to "Ohio Treasurer of State (ODVS)" and mailing it to: Ohio Department of Veterans Services Military Injury Relief Fund P.O. Box 373 Sandusky, OH 44871 Ohio History Fund The Ohio History Fund is a 501(c)(3) non- profit organization that allocates these funds toward a matching grants program to sup- port state and local history-related projects throughout Ohio.

If you do not have an overpayment on your Ohio IT 1040, but you want to donate to provide grants to promote and protect Ohio's rich history, you may do so by writ- ing a check payable to "The Ohio History Connection Income Tax Contribution Fund" and mailing it to:

The Ohio History Connection Attn: Business Office 800 E. 17th Avenue Columbus, OH 43211-2474 Donations may also be made online at www.ohiohistory.org. State Nature Preserves and Scenic Rivers Contributions are used to protect Ohio's state nature preserves, scenic rivers, rare species and unique habitats. Your donations play a critical role in caring for Ohio's most exceptional forests, wetlands, prairies, rivers and streams. Donations fund educational outreach programs, research and monitoring for rare species and construction of facilities that improve public access. If you do not have an overpayment on your Ohio IT 1040, direct donations may also be made by check or online. Please visit the "Support Natural Areas" section at naturepreserves.ohiodnr.gov for information. 2021 Ohio IT 1040 ! CAUTION 12

School District Number If you were an Ohio resident for any part of the tax year, enter the number of the school district in which you lived during the majority of the year. Full-year nonresidents should enter 9999. See pages 40-45 for a full list of Ohio’s school districts or use The Finder at tax. ohio.gov/Finder. Note: Some school districts levy an income tax on their residents. See page 46 for more information. Residency Status Check the box corresponding to your resi- dency status. If your filing status is married filing jointly, each spouse must indicate his/ her residency status. If you checked the box for "part-year resi- dent" or “nonresident,” write, in the space provided, the two-letter abbreviation of the state where you resided for the majority of the tax year. For more information on Ohio residency, see page 11. Ohio Nonresident Statement Nonresidents who meet certain required criteria and wish to establish an irrebuttable presumption of non-Ohio residency for the tax year may check these boxes instead of filing form IT NRS. The five required criteria are listed on page 48 under the heading, “What Criteria are Required to File the Ohio Nonresident Statement?” Nonresidents who file jointly and both meet the required criteria can each check the appropriate box to establish an irrebuttable presumption of non-Ohio residency. Note: Individuals who do not meet the required criteria are still able to file as non- residents. Residents and part-year residents cannot check these boxes to establish an irrebuttable presumption of non-Ohio residency. Extension Filer Any taxpayer with a valid federal extension is allowed an extension of time to file their Ohio returns. Such taxpayers should check the box indicating they are a federal exten- sion filer for this tax year to qualify for the Ohio extension. For more information on filing extensions, see page 7. School District Number Enter the school district number for which you are filing this return on pages 1 and 2. See pages 40-45 for a full list of Ohio’s school districts or use The Finder at tax. ohio.gov/Finder. School District Residency Status Check the box corresponding to your resi- dency status for the school district number you entered on the return. If you are a part- year resident, enter the dates of residency. Tax Type Check the box indicating the tax type of the school district for which you are filing this return. The list of school districts on pages 40-45 indicates the tax type of each taxing school district. For more information on the two tax types, see page 46. Amended Return Check Box Check this box if you are amending your previously filed return. You must include the Ohio IT RE and/or SD RE with your amended return. See page 8 for amended return instructions. This box is not available on form IT 10. Net Operating Loss (NOL) Check Box Check this box if you are amending due to a net operating loss carryback. You must include the Ohio Schedule IT NOL with your amended return. This box is not available on form IT 10. Name(s), Address and SSN(s) Enter your name and current address on page 1 and your SSN on pages 1 and 2 of your return (if filing jointly, also enter your spouse’s name and SSN on page 1). Do not include your spouse’s name and SSN if you are not filing jointly. Note: If you and/or your spouse have an Individual Taxpayer Identification Number (ITIN), you should enter the ITIN in the spaces provided on the return for the SSN.

County If you were an Ohio resident for any part of the tax year, enter the first four letters of the county in which you lived during the major- ity of the tax year. Full-year nonresidents should leave these boxes blank. Filing Status Your filing status must be the same as your federal income tax filing status for the tax year. See R.C. 5747.08(E). If you check “married filing separately,” enter your spouse’s SSN in the spaces provided. If you and your spouse filed a joint federal return, you must file a joint Ohio income tax return even if one or both of you are nonresidents of Ohio. You may claim the nonresident credit (see the Ohio Schedule of Credits) for income not earned or received in Ohio. If you and your spouse filed separate federal returns, you must file separate Ohio returns. ! CAUTION Completing the Top Portion of Your Ohio Returns These instructions are used to complete the top portions of the Ohio IT 1040, SD 100, and IT 10. 2021 Ohio IT 1040 / SD 100 / IT 10 IT 1040, SD 100 and IT 10 IT 1040 and IT 10 SD 100 Only 13

Line 4 – Personal and Dependent Exemptions Ohio allows an exemption for the following:

●You, if not claimed as a dependent on another person’s return;

●Your spouse, if filing jointly and not claimed as a dependent on another per- son’s return; AND

●Your dependents claimed on your federal tax return. The personal and dependent exemption is based on your modified adjusted gross income: Enter your number of exemptions in the spaces provided. Multiply your exemptions by the appropriate amount from above and enter the result on line 4. Example: John and Mary claim their son Patrick as an exemption on their jointly filed federal income tax return. Their modified adjusted gross income is $75,000. Thus, they claim three exemptions totaling $6,450 on their Ohio return. Patrick files his own tax return. Since Patrick is a dependent and his parents claim an exemption for him, he is not eligible for an exemption on his return. He should check the box indicating he can be claimed by someone else and enter $0 on line 4. Ohio Schedule of Dependents. If you included dependents on your Ohio re- turn, complete the Ohio Schedule of De- pendents. If your dependent has an indi- vidual tax identification number (ITIN) or adoption taxpayer identification number (ATIN), enter that number in the boxes for the dependent's SSN. If the dependent information is not provided, incomplete, or contains errors, you may be asked for supporting documentation. See R.C. 5747.025 and 5747.01(O). Line 8a – Tax on Line 7a Calculate your tax on your Ohio income tax base less business income.

●All taxpayers can utilize the Income Tax Brackets found on page 31. Line 1 – Federal Adjusted Gross Income Enter the amount from your 2021 federal income tax return:

●Federal 1040, line 11;

●Federal 1040-SR, line 11; OR

●Federal 1040-NR, line 11. Generally, line 1 of your Ohio income tax return must match your federal adjusted gross in- come as defined in the Internal Revenue Code. Zero or Negative Federal Adjusted Gross Income. If you have a zero or negative federal adjusted gross income, you must include a copy of page 1 of your federal return. A foreign trust that files federal form 1040- NR should not use the IT 1040 to file with Ohio. Such trusts must file form IT 1041. See R.C. 5747.01(A). Line 2a – Ohio Schedule of Adjust- ments (Additions) The Ohio Schedule of Adjustments lists the additions to your federal adjusted gross income. For more information about the additions you must make, see pages 15-16.

●If you have no additions to your Ohio income, leave line 2a blank.

●Any additions listed on this line must be supported by the applicable Schedule of Adjustments line item(s). Enter the amount from Schedule of Adjustments, line 10 on this line. You must include a copy of the Ohio Schedule of Adjustments with your return. Line 2b – Ohio Schedule of Adjustments (Deductions) The Ohio Schedule of Adjustments lists the deductions from your federal adjusted gross income. For more information about the deductions you must make, see pages 16-19.

●If you have no deductions to your Ohio income, leave line 2b blank.

●Any deductions listed on this line must be supported by the applicable Schedule of Adjustments line item(s). Enter the amount from Schedule of Adjustments, line 39 on this line. You must include a copy of the Ohio Schedule of Adjustments with your return.

●If your nonbusiness taxable income is less than $110,650, your tax has been calculated for you in the Income Tax Table found on pages 32-37. Note: The tax amount listed in the Income Tax Table may be slightly lower or higher than the tax amount computed by using the Income Tax Brackets. See R.C. 5747.02(A)(3). Line 11 – Interest Penalty Generally, if you are a wage earner and have Ohio withholding, you will not owe an interest penalty. If you have non-wage income or no Ohio withholding, use Ohio IT/SD 2210 to determine if an interest penalty is due. See R.C. 5747.09(D) and (E). Line 12 – Unpaid Use (Sales) Tax Report the amount of unpaid use (sales) tax due for the tax year. You owe Ohio use tax if both of the following are true:

●You made purchases where sales tax was not collected; AND

●The purchases were not qualifying purchases made during Ohio's sales tax holiday. Use tax eliminates the disadvantage to Ohio retailers when Ohio shoppers buy from out-of-state sellers who do not col- lect sales tax. Use tax is most commonly due on out-of-state purchases such as those made from the internet, television, or catalogs. Use the worksheet on page 31 to calculate your use tax. For more information, see the "Sales and Use Tax" topics at tax. ohio.gov/FAQ. See also R.C. 5747.083. Line 14 – Ohio Income Tax Withheld Enter your Ohio income tax withheld as reported on Part A, line 1 of the Schedule of Ohio Withholding. Schedule of Ohio Withholding. Complete this schedule if you are reporting an amount on line 14 of the IT 1040. Enter only income statements (W-2, W-2G, 1099) reporting Ohio income tax withheld. Do not include:

●Taxes withheld for another state, a city, or a school district; OR

●Taxes paid by a pass-through entity and reported to you on an Ohio IT K-1 (report these amounts on Ohio Schedule of Credits, line 41). See the sample statements on pages 38-39. Do not list income statements that do not report Ohio income tax withheld. Place state copies of your income state- ments after the last page of your return. ! CAUTION 2021 Ohio IT 1040 Ohio IT 1040 - Individual Income Tax Return Modified Adjusted Gross Income Personal/ Dependent Exemption $40,000 or less $40,001 – $80,000 More than $80,000 $2,400 $2,150 $1,900 14

For more information regarding payment options, see page 6. Line 25 - Credit Carryforward Enter the portion of your refund you want applied to tax year 2022. This is only al- lowed on timely filed, original returns; it is not allowed on amended returns. Line 26 – Donations You may donate all or a portion of the amount on line 24 to one or more of the organizations listed. Such donations will reduce your refund. If you decide to donate, this decision is final. For more information on the donation options, see page 12. See also R.C. 5747.113. Line 27 – Your Refund If you do not request direct deposit, or you filed by paper, your refund will be mailed to the address on the tax return. Note: Your refund may be offset pursuant to R.C. 5747.12. You will be notified if your refund is subject to offset. If you move after filing your tax return, your refund may be delayed. Notify the Department of your address change as soon as possible. Line 19 – Overpayment Previously Requested (Amended Returns Only) When filing an amended return, enter the amount you reported on line 24 on your previously filed return(s). Line 22 – Interest Due Interest is due from the unextended due date until the date the tax is paid. Generally, you do not owe interest if you are due a refund. An extension of time to file does not extend the payment due date. The interest rate for calendar year 2022 is 3%. Certain military servicemembers may not be subject to interest. See page 9 for more information. See R.C. 5747.08(G). Line 23 – Total Amount Due This amount must be paid by April 18, 2022. Do not mail cash. Instead, make payment by:

●Electronic check;

●Credit or debit card; OR

●Paper check or money order. Make your check or money order payable to "Ohio Treasurer of State" and include an Ohio IT 40P or IT 40XP payment voucher. Include the tax year and the last four digits of your SSN on the “Memo” line. Do not include income statements that are handwritten, self-created, or generated by your tax preparation software. See R.C. 5747.08(H). Line 15 – Payments and Credit Carryforward Amounts Enter the following amounts:

●Estimated payments (Ohio IT 1040ES);

●Extension payments (Ohio IT 40P); AND

●Any credit carryforward amount from your prior year Ohio IT 1040. Do not include:

●A prior year's refund that you requested but did not receive. Contact the Depart- ment about the status of any such refund.

●Taxes paid by a pass-through entity and reported to you on an Ohio IT K-1 (report these amounts on Ohio Schedule of Credits, line 41). See R.C. 5747.09(B). Line 17 – Amount Previously Paid (Amended Returns Only) When filing an amended return, enter the amount previously paid with your previously filed return(s) excluding the amount reported on line 15. 2021 Ohio IT 1040 / Schedule of Adjustments Ohio Schedule of Adjustments Additions Line 1 – Non-Ohio State or Local Government Interest and Dividends Enter interest and/or dividends paid on obligations or securities from a non-Ohio state, city, county, or other local government. Do not include:

●Any amounts already included in federal adjusted gross income;

●Amounts paid on obligations or securities from Ohio, or an Ohio city, county, school district, or other local government;

●Amounts paid on obligations or securi- ties from a U.S. territory or the federal government. See R.C. 5747.01(A)(1). Line 2 – Pass-Through Entity Add-Back Enter Ohio pass-through entity tax (from the IT 1140) to the extent it was deducted in ar- riving at your federal adjusted gross income. The tax may be reported to you on an Ohio IT K-1 or provided with the federal K-1. See R.C. 5747.01(A)(15). Line 3 – College Tuition Expenses Enter any amount reported to you on a 1099-Q representing distributions from the Ohio CollegeAdvantage program that meet all of the following:

●The amount is not otherwise included in your federal adjusted gross income;

●The amount was not used to pay for quali- fied higher-education expenses and was not distributed due to the beneficiary's death, disability, or receipt of a scholar- ship; AND

●The amount was deducted as an Ohio 529 plan contribution or tuition credit purchase on the Ohio Schedule of Adjustments in any tax year. See R.C. 5747.01(A)(9) and 5747.70. Line 4 – Ohio Public Obligations Enter any loss resulting from the sale/dispo- sition of Ohio public obligations to the extent that such losses have been deducted in determining federal adjusted gross income. See R.C. 5747.01(A)(8). Line 5 – Medical Savings Account Enter amounts from a medical savings account withdrawn for nonmedical pur- poses only if the amount was deducted on the Ohio Schedule of Adjustments in any tax year. Use the worksheet on page 27 to calculate this adjustment. See R.C. 5747.01(A)(14). Line 6 – Reimbursement of Expenses Enter reimbursements received in 2021 for any expenses that you deducted on a previously filed Ohio income tax return if the amount of the reimbursement was not included in federal adjusted gross income for 2021. See R.C. 5747.01(A)(11)(b). Line 7 – Accelerated Depreciation Add 5/6 of your bonus depreciation allowed under Internal Revenue Code section 168(k). Also add 5/6 of your depreciation expense allowed under Internal Revenue Code section 179 less the amount that would have been allowed under section 179 as it existed on Dec. 31, 2002. 15

2021 Ohio Schedule of Adjustments Replace “5/6” with “2/3” for employers who increased their Ohio income taxes withheld by an amount equal to or greater than 10% over the previous year. Replace “5/6” with “6/6” for taxpayers who incur a net operat- ing loss for federal income tax purposes if the loss was a result of the 168(k) and/or 179 depreciation expenses. No add-back is required for:

●Employers who increased their Ohio income taxes withheld over the previous year by at least their total 168(k) and 179 depreciation expenses;

●168(k) or 179 depreciation from a pass- through entity in which the taxpayer owns less than 5%. This add-back is deductible on the Ohio Schedule of Adjustments in future tax years. Use the worksheet on page 28 to assist you in calculating your future years' deductions. For more information, see the "Income - Bonus Depreciation" topic at tax.ohio. gov/FAQ. See also R.C. 5747.01(A)(17). Line 8 – Federal Interest and Dividends Enter interest or dividends on obligations of the U.S. government exempt from federal taxation but not exempt from state taxation. See R.C. 5747.01(A)(2). Line 9 – Federal Conformity Additions This line is only for federal conformity adjust- ments. Do not enter any federal Schedule A adjustments on this line. For updates on Ohio conformity, see tax.ohio.gov/conformity. See also R.C. 5701.11. Deductions Line 11 – Business Income Deduction In order to take this deduction, you must complete the Ohio Schedule IT BUS. See the instructions on page 19. Enter the amount from Ohio Schedule IT BUS, line 11, on this line. See R.C. 5747.01(A)(28). Line 12 – Reciprocity Wages Enter compensation amounts earned in Ohio during the portion of the year that you were a resident of Indiana, Kentucky, Michigan, Pennsylvania, and/or West Virginia. Do not include any Ohio sourced business income, lottery or casino winnings, rental or royalty in- come, capital gains, or non-employee wages. Exception: This deduction does not apply to compensation from a pass-through entity in which you directly or indirectly own at least 20%. R.C. 5733.40(A)(7) reclassifies such compensation as a distributive share of income from the pass-through entity. See R.C. 5747.01(A)(33) and 5747.05(A)(2). Line 13 – State or Municipal Income Tax Overpayments Enter the amount from your 2021 federal income tax return, Schedule 1, line 1. See R.C. 5747.01(A)(11)(a). Line 14 - Taxable Social Security Benefits Deduct the amount on your federal 1040 or 1040-SR, line 6b. Do not enter any non-tax- able portion of your Social Security benefits. See R.C. 5747.01(A)(5). Line 15 - Certain Railroad Benefits Deduct railroad benefits, to the extent they are exempt from state taxation and included in your federal adjusted gross income, such as:

●Railroad retirement benefits;

●Supplemental railroad retirement benefits;

●Dual railroad retirement benefits;

●Railroad disability benefits; OR

●Railroad unemployment benefits. Note: Do not report any amounts already included on line 14 as taxable Social Security benefits. See R.C. 5747.01(A)(5). Line 16 – Income from Ohio Public Obligations Deduct any of the following to the extent included in your federal adjusted gross income:

●Interest income earned from Ohio public obligations and Ohio purchase obligations;

●Gains from the sale or disposition of Ohio public obligations; OR

●Income from a certain transfer agreement or an enterprise transferred under that agreement. See R.C. 5747.01(A)(7), (8), and (26). Line 17 – Individual Development Accounts Enter contributions you made to an Ohio county's individual development account program. Only amounts contributed for the purpose of matching funds are eligible for this deduction. You cannot enter amounts you deposited into your own individual develop- ment account. For more information, contact your local county department of job and family services. See R.C. 5747.01(A)(16). Line 18 – STABLE Contributions Deduct contributions you made to a STABLE (Ohio ABLE) account, up to $4,000 per ben- eficiary per year. Contributions exceeding the $4,000 limitation may be deducted on future years' returns until fully utilized, subject to the annual limitation of $4,000 per beneficiary. Married taxpayers may deduct up to a maxi- mum of $4,000 per beneficiary whether their filing status is married filing jointly or married filing separately. Use the worksheet on page 28 to assist you in calculating the unused portion of your STABLE account contributions. For more information, see the "Income - STABLE Account Deduction" topic at tax. ohio.gov/FAQ. See also R.C. 5747.01(A) (29) and 5747.78. Line 19 – Nonresident Income from Ohio Disaster Work Deduct income included in your federal adjusted gross income if all of the following are true:

●You are a nonresident of Ohio;

●The income was received for disaster work in Ohio during a disaster response period; AND

●You did not receive any other Ohio- sourced income during the tax year. For the purposes of this line, “income” includes compensation paid to an employee of a business performing disaster work in Ohio, as well as amounts paid to a business performing disaster work in Ohio. “Disaster work” means repairing, renovating, installing, or constructing property and equipment destroyed by the declared disaster, provided that the property or equipment is owned by a public utility, commercial mobile radio service provider, cable service provider, or video service provider. Disaster work also includes any preparation for these activities. The "disaster response period" is based on when the president of the U.S. or the governor of Ohio declares that an emergency exists in Ohio. It begins 10 days prior to the declaration and ends 60 days after the declaration expires or is rescinded. See R.C. 5747.01(A)(30) and 5703.94. Line 20 – Federal Interest and Dividends Exempt from State Taxation Enter interest and dividend income, to the extent included in federal adjusted gross in- come, from obligations issued by the U.S. government or its possessions/territories that are exempt from Ohio tax by federal law. Examples include:

●U.S. savings bonds (Series E, EE, H or I);

●Treasury notes, bills and bonds;

●Sallie Maes. 16

2021 Ohio Schedule of Adjustments ! CAUTION Examples of interest income that are not deductible:

●Interest paid by the IRS on a federal income tax refund;

●Interest income from Fannie Maes or Ginnie Maes. For more examples of deductible amounts, see Information Release IT 1992-01 titled "Exempt Federal Interest Income," at tax. ohio.gov. See also R.C. 5747.01(A)(3). Line 21 – Ohio Depreciation Deduction Deduct:

●1/5 of prior year 5/6 add-backs,

●1/2 of prior year 2/3 add-backs, AND

●1/6 of prior year 6/6 add-backs, of Internal Revenue Code sections 168(k) and 179 depreciation adjustments. The de- duction must be taken in equal increments in consecutive tax years and any unused portion from any given tax year is not eli- gible to be carried forward. You can only deduct amounts that you added back in a prior year on your Ohio IT 1040. If you receive an Ohio IT K-1 reporting a deduction, you must verify it is consistent with your prior year add-back(s). You can take this deduction even if you no longer directly or indirectly own the asset. Additionally, in tax years with an NOL, an NOL carryback or an NOL carryforward, you cannot claim this deduction. Instead, you must carry the deduction forward to the next tax year in which you have no NOL, carryback, or carryforward. For more information, see the "Income - Bonus Depreciation" topic at tax.ohio. gov/FAQ. See also R.C. 5747.01(A)(18). Line 22 – Refund or Reimbursement for Itemized Deductions Deduct amounts included in your federal ad- justed gross income that represent refunds or reimbursements of expenses that you previously deducted on federal Schedule A. Do not include any amounts that were previously deducted on the Ohio Schedule of Adjustments in any tax year. See R.C. 5747.01(A)(11)(a). Example: Sue claimed an itemized deduc- tion of $500 for attorney fees on her 2018 federal Schedule A. In 2021 she received a reimbursement for $200 of those fees from her attorney. She reported this $200 on her 2021 federal income tax return as other income. Sue is entitled to deduct the $200 reimbursement on this line. Line 23 – Repayment of Income Reported Deduct amounts, described in section 1341(a)(2) of the Internal Revenue Code, that you repaid in the current tax year if:

●You recognized the amount as income on your federal return in a prior year;

●You have not deducted this income on any other line on your Ohio income tax return for any tax year;

●In the year you recognized the income, it did not qualify for either the Ohio resident or nonresident credit; AND

●In the current tax year, you claimed either (i) an itemized deduction on your federal Schedule A for the amount repaid OR (ii) a tax credit on your federal 1040 based upon the amount repaid. See R.C. 5747.01(A)(12). Line 24 – Wage Expense Deduct the amount you reported as your work opportunity tax credit on your federal income tax return. See R.C. 5747.01(A)(6). Line 25 – Federal Conformity Deductions This line is only for federal conformity adjust- ments. Do not enter any federal Schedule A adjustments on this line. For updates on Ohio conformity, see tax.ohio.gov/conformity. See also R.C. 5701.11. Line 26 – Military Pay for Ohio Residents

Nonresidents and resident servicemembers stationed in Ohio are not eligible for this deduction. Only resident servicemembers stationed outside of Ohio are eligible. Deduct military pay and allowances only if all of the following are true:

●They are included in your federal adjusted gross income;

●You received them while stationed outside Ohio;

●You are a resident of Ohio; AND

●You were in active duty service in the U.S. Army, Air Force, Navy, Marine Corp, or Coast Guard or reserve components thereof, or the National Guard. "Stationed" means the servicemember's permanent duty station. A servicemember's "permanent duty station" is the military in- stallation where the servicemember is cur- rently assigned and is physically located under non-temporary duty orders. Periods of active duty outside Ohio for purposes other than training, or periods of training greater than 30 days outside Ohio, qualify as being stationed outside Ohio. For more information on taxation of military servicemembers and their civilian spouses, see page 9. See also R.C. 5747.01(A)(21).

Line 27 – Nonresident Military & Civilian Spouse Wages Ohio residents are not eli- gible for this deduction. Only nonresident servicemembers and their nonresident civilian spouses are eligible. Deduct military pay and allowances earned by the military servicemember if all of the following are true:

●They are included in federal adjusted gross income; AND

●The servicemember is a nonresident of Ohio. Also deduct compensation earned by a civilian spouse in Ohio if all of the following are true:

●The civilian spouse and the servicemem- ber are in Ohio solely because of military orders; AND

●The civilian spouse and the servicemem- ber have the same state of legal residence. For more information on taxation of military servicemembers and their civilian spouses, see page 9. See also 50 U.S.C. §4001. Line 28 – Uniformed Services Retirement Income Deduct military retirement income if both of the following are true:

●The income is included in federal adjusted gross income; AND

●The income is related to your service in the uniformed services or reserve components thereof, or the National Guard. The term "uniformed services" includes the Army, Navy, Air Force, Marine Corps, Coast Guard, the commissioned corps of the Na- tional Oceanic and Atmospheric Administra- tion, and the Public Health Service. If you served in the military and receive a federal civil service retirement pension, you are eligible for a limited deduction based on the amount of your federal retirement pay that is attributable to your years of military service. You can contact the Office of Per- sonnel Management if you need assistance in determining your military and total service time used in your retirement calculation. Example: Joe served in the Army for 10 years and then worked for the U.S. National Parks Service for an additional 20 years before retiring; a total of 30 years of federal service time. Joe's total federal pension is $100,000, $90,000 of which is included in his federal adjusted gross income. In calculating his Ohio deduction, Joe should divide 10 years by 30 years, and then multiply the re- sult by $90,000 [90,000 X 10/30]. Thus, Joe can deduct $30,000 or 1/3 of the portion of his retired personnel pay included in federal adjusted gross income. ! CAUTION ! CAUTION 17

2021 Ohio Schedule of Adjustments Additionally, deduct amounts collected un- der a “survivor benefit” plan by a surviving spouse or former spouse of a deceased member of the “uniformed services.” You may be required to provide a copy of the federal 1099-R to verify this deduction. Note: Amounts deducted on this line cannot be used to calculate the retirement credit or the lump sum retirement credit on the Ohio Schedule of Credits. For more information on taxation of military servicemembers and their civilian spouses, see page 9. See also R.C. 5747.01(A)(23) and 5747.01(FF). Line 29 – Military Injury Relief Fund and Disability Severance Payments Enter military injury relief fund and disability severance payments that are included in your federal adjusted gross income. For more information on taxation of military servicemembers and their civilian spouses, see page 9. See also R.C. 5747.01(A)(24) and (32). Line 30 – Ohio National Guard Reimbursements and Benefits Deduct reimbursements of group life insur- ance premiums paid by the Ohio Adjutant General if all of the following are true:

●The reimbursements are included in your federal adjusted gross income;

●You purchased group life insurance pursu- ant to the "Servicemembers' Group Life Insurance Act"; AND

●You were on active duty in the Ohio Na- tional Guard for the months during which premiums were paid. Also deduct death benefits included in your federal adjusted gross income, that are paid by the Ohio Adjutant General, due to the death of an active duty member of the Ohio National Guard. For more information on taxation of military servicemembers and their civilian spouses, see page 9. See also R.C. 5747.01(A)(20) and (21). Line 31 – Contributions to an Ohio 529 Plan Deduct contributions you made to an Ohio 529 (CollegeAdvantage) savings plan. This deduction is limited to $4,000 per beneficiary per year. Contributions exceeding the $4,000 limitation may be deducted on future years' returns until fully utilized, subject to the annual limitation of $4,000 per beneficiary. Married taxpayers may deduct up to a maximum of $4,000 per beneficiary whether their filing status is married filing jointly or married filing separately. Use the worksheet on page 28 to assist you in calculating the unused portion of your Ohio 529 account contributions. Additionally, deduct income related to an Ohio 529 savings plan that is included in federal adjusted gross income. Such amounts may be reported as "other income" on your federal return. Also deduct any negative amounts reported in box 2 of your federal 1099-Q, that were not deducted in computing your federal adjusted gross income. You may not deduct:

●Amounts contributed by another person;

●Amounts contributed to another state's 529 savings plan; OR

●Income related to a 529 savings plan that is not included in federal adjusted gross income. For Ohio 529 Plan information, call 1-800-233- 6734 or visit www.collegeadvantage.com. For more tax information, see the "Income - 529 Plan Account Deduction" topic at tax. ohio.gov/FAQ. See also R.C. 5747.01(A)(9) and 5747.70. Line 32 – Portion of Certain College Grants Used to Pay Room and Board Deduct any portion of a federal Pell Grant and/or Ohio College Opportunity Grant that was:

●Included on your federal 1040, line 1;

●Received by you, your spouse or your dependent; AND

●Used to pay qualifying room and board expenses. Qualifying room and board expenses in- clude only those amounts paid for room and board, including meal plans, furnished by the educational institution. The amount deducted on this line cannot ex- ceed the taxable portion listed on line 1 of your federal return. See R.C. 5747.01(A)(27). Line 33 - Ohio Educator Expenses Deduct any education expenses incurred by a qualifying Ohio educator during the tax year to the extent not otherwise deducted or ex- cluded in calculating your Ohio adjusted gross income. This deduction is limited to $250 per qualifying Ohio educator. “Qualifying Ohio educator” means a kinder- garten through grade 12 Ohio public or private school teacher, instructor, counselor, principal, or aide who worked at least 900 hours during the school year. “Education expenses” means any expenses described in Internal Revenue Code section 62(a)(2)(D). See R.C. 5747.01(A)(31) and (JJ). Line 34 – Disability Benefits Deduct disability benefits to the extent in- cluded in federal adjusted gross income. To determine if amounts are disability benefits, you should refer to the terms of the plan under which the benefits are paid. You may not deduct:

●Temporary wage continuation payments;

●Retirement benefits that converted from disability benefits upon reaching a mini- mum retirement age; OR

●Payments for temporary illnesses or in- juries (such as sick pay provided by an employer or third party). See R.C. 5747.01(A)(4) and Ohio Adm. Code 5703-7-08. Line 35 – Survivor Benefits Deduct survivor benefits to the extent in- cluded in federal adjusted gross income. Most life insurance benefits are not included in federal adjusted gross income and thus are not deductible. Generally, survivor benefits include any amount received because of the death of another individual. The decedent's age, re- cipient's age, relationship to the decedent, and prior tax treatment of the income on the dece- dent's return are not relevant in determining if income qualifies as survivor benefits. To determine if amounts are survivor ben- efits, you should refer to the terms of the plan under which the benefits are paid. Any amounts payable without the death of a covered individual as a precondition are not survivor benefits. See R.C. 5747.01(A)(4) and Ohio Adm. Code 5703-7-08. Line 36 – Unreimbursed Medical & Health Care Expenses Deduct the following amounts to the extent not otherwise deducted or excluded in cal- culating your federal adjusted gross income:

●Long-term care insurance premiums;

●Certain dental, vision and health insurance premiums; AND

●Medical care expenses (such as prescription medication, copays, doctor visits) in excess of 7.5% of your federal adjusted gross income. This deduction is available for any of the above amounts that you paid for you, your spouse, or your dependents. Do not deduct any amounts:

●Paid with pre-tax dollars (such as health savings or flexible spending accounts);

●Paid by you but later reimbursed or re- funded; OR

●Paid by insurance or another person. Use the worksheet on page 27 to calculate this deduction. For more information, see the "Income - Medical & Health Care Expenses" topic at tax.ohio.gov/FAQ. See also R.C. 5747.01(A)(10). 18

2021 Ohio Schedule of Adjustments / Schedule IT BUS Line 37 – Medical Savings Account Deduct the amount of funds you and your spouse (if filing jointly) deposited into a medical savings account. For 2021, the maximum deduction for contributions is $4,963 per taxpayer. Do not include amounts deducted on your federal return for contributions to a health savings account. You may also deduct any investment in- come or interest earned on your deposits into a medical savings account to the extent included in your federal adjusted gross income. Use the worksheet on page 27 to calculate this deduction. See R.C. 5747.01(A)(13). Line 38 – Qualified Organ Donor Expenses Deduct qualified organ donation expenses you incurred during the tax year to the extent not otherwise deducted or excluded in calculating your federal adjusted gross income. This one-time deduction is limited to $10,000 per taxpayer. "Qualified organ donation expenses" means travel expenses, lodging expenses, and wages and salary forgone by a taxpayer in connection with the taxpayer's donation of a qualifying organ to another human being. A "qualifying organ" includes all or any portion of a human liver, pancreas, kidney, intestine, lung, or human bone marrow. See R.C. 5747.01(A)(22). Ohio Schedule IT BUS - Business Income Enter all business income that you (and your spouse, if filing jointly) received during the tax year, from all sources, on this schedule. Only one IT BUS should be used for each return filed. Part 1 - Business Income Enter only amounts that are both included in federal adjusted gross income and are "business income" under Ohio law. Due to differences between federal and Ohio law, some amounts reported as business income on your federal return may not be business income on this schedule. Do not simply list the amounts from your federal return. For more information on how Ohio defines business income and examples of business income, see page 10. See also R.C.5747.01(B) and (C). Line 1 - Schedule B, Interest and Ordinary Dividends Enter taxable interest and ordinary dividends reported on federal Schedule B that qualify as business income. Do not include interest or dividend income from personal bank accounts or personal investments.

Line 2 - Schedule C, Profit or Loss from Business Enter net profit or loss from a business reported on federal Schedule C. If you have multiple businesses, you must net any business losses against any business gains. Example: Sam has a business that incurs a loss of -$15,000. Sam's wife Suzy has a separate business that generates a profit of $10,000. The net Schedule C loss reported on their jointly filed federal return is -$5,000. Thus, they must report -$5,000 on this line.

Line 3 - Schedule D, Capital Gains and Losses Enter capital gains or losses reported on federal Schedule D that qualify as busi- ness income. Do not include gains or losses from the sale of property that was not used in a trade or business, as well as gains or losses from the sale of the ownership interest in a business itself. Line 4 - Schedule E, Supplemental Income and Loss Enter your net business income or loss reported on federal Schedule E. If you have multiple sources of business income, you must net any business losses against any business income. Do not include any guaranteed payments on this line, even if included on federal Schedule E. Line 5 - Guaranteed Payments and/or Compensation Enter guaranteed payments and/or compensation (i.e., wages or salaries) paid to you by a pass-through entity, or a professional employer organization on its behalf, in which you have at least a 20% direct or indirect ownership. Please note, “indirect” ownership does not include beneficial or constructive ownership via Internal Revenue Code attribution rules. Example: Matt and Sarah are married and both work for PTE A. Matt is the owner of PTE A. Thus, he directly owns 100% of PTE A and his wages from PTE A qualify as business income. However, Sarah’s wages from PTE A do not qualify as business income. While Sarah constructively owns 100% of PTE A (through attribution of Matt’s ownership), she does not directly or indirectly own any portion of PTE A. Line 6 - Schedule F, Profit or Loss from Farming Enter net profit or loss from farming reported on federal Schedule F. You must net any farming losses against any farming gains.

Line 7 - Other Business Income Enter any business income or loss included in your federal adjusted gross income that was not entered on lines 1 through 6. Include on this line any amounts reported on the federal 4797 that are business income. Part 2 - Business Income Deduction Use these lines to calculate your Ohio business income deduction. If the amount on line 9 is zero, you do not have a business income deduction or any taxable business income. Part 3 - Taxable Business Income Do not complete these lines if your Ohio taxable income (Ohio IT 1040, line 5) is zero. Ohio taxes business income at a flat 3% rate. See R.C. 5747.02(A)(4). Part 4 - Business Entities For each pass-through entity in which you or your spouse are an investor, enter the following:

●The FEIN;

●Your and your spouse's ownership percentage, AND;

●The business name. When listing sole proprietorships, enter the owner's SSN and name or the "doing business as" name. ! CAUTION 19 For more information, see the "Income - Business Income and the Business Income Deduction" topic at tax.ohio.gov/FAQ.

2021 Ohio Schedule of Credits Ohio Schedule of Credits Nonrefundable Individual Credits

Line 2 – Retirement Income Credit To qualify for this credit, all of the following must be true:

●Your modified adjusted gross income less exemptions is less than $100,000;

●You must have received income from a pension, profit-sharing, or retirement plan (such as traditional IRAs or 401(k) plans);

●This income is included in your Ohio ad- justed gross income;

●This income was received on account of retirement; AND

●You have not previously taken the Ohio lump sum retirement credit. Use Table 2 on page 29 to determine your credit based on your and your spouse's (if filing jointly) total eligible retirement income. Amounts deducted on the Ohio Schedule of Adjustments (such as Social Security benefits and uniformed services retirement income) do not qualify for this credit. The maximum credit per return is $200. See R.C. 5747.055(B). Line 3 – Lump Sum Retirement Credit If you take this credit, you cannot take the retirement income credit on this year's return or any future return. To qualify for this credit, all of the following must be true:

●Your modified adjusted gross income less exemptions is less than $100,000;

●You must have received a total, lump sum distribution on account of retirement;

●The income is included in your Ohio ad- justed gross income;

●The distribution must have come from a qualified pension, retirement, or profit- sharing plan; AND

●You have not previously claimed this credit. A "total distribution" is generally indicated in box 2b of your 1099-R. Use the worksheet on page 29 to calculate this credit. See R.C. 5747.055(C), (D), and (E). Line 4 – Senior Citizen Credit To qualify for this credit, all of the following must be true:

●Your modified adjusted gross income less exemptions is less than $100,000;

●You were 65 or older at the end of the tax year; AND

●You have not previously taken the Ohio lump sum distribution credit. The credit is equal to $50 per return. See R.C. 5747.055(F).

Line 5 – Lump Sum Distribution Credit If you take this credit, you cannot take the $50 senior citizen credit on this year's return or any future return. To qualify for this credit, all of the following must be true:

●Your modified adjusted gross income less exemptions is less than $100,000;

●You were 65 or older at the end of the tax year;

●You must have received a total, lump sum distribution from a qualified pension, retirement, or profit-sharing plan; AND

●You have not previously claimed this credit. A "total distribution" is generally indicated in box 2b of your 1099-R. Use the worksheet on page 29 to calculate this credit. See R.C. 5747.055(G). Line 6 – Child Care and Dependent Care Credit To qualify for this credit, your modified adjust- ed gross income must be less than $40,000 and you must have claimed the federal "credit for child and dependent care expenses" on federal form 2441. Use the worksheet on page 30 to calculate this credit. See R.C. 5747.054. Line 7 – Displaced Worker Training Credit To qualify for this credit as a "displaced worker", all of the following must be true:

●You lost or left your job due to the clos- ing or moving of your job location or the abolishment of your position or shift;

●You paid for job training to enhance your ability to get a job; AND

●You worked no more than 20 hours per week at a new job. The credit equals the lesser of $500 or 50% of the amount you paid, less any reimburse- ments, during the 12-month period imme- diately following the loss or leaving of your job. If the 12-month period extends over two tax years, your maximum credit for both tax years combined is $500. Expenses that generally qualify as job train- ing include:

●College tuition and fees;

●Vocational training;

●Course materials (such as books and software) required as part of a course or training. Expenses that do not qualify are generally those that do not teach or improve skills used in a job, such as:

●Computer purchases and upgrades;

●Professional organization fees/dues;

●Job placement or career planning ser- vices (resume workshops, interview critiques, skills assessment, etc.);

●Certification or licensure expenses (tests, fees, etc.). Use the worksheet on page 30 to calculate this credit and include a copy along with all supporting documentation with your return. For more information, see the "Income - Individual Credits" topic at tax.ohio.gov/ FAQ. See also R.C. 5747.27. Line 8 – Campaign Contribution Credit To qualify for this credit, you must have contributed money to the campaign commit- tee of a candidate for any of the following Ohio offices:

●Governor or lieutenant governor

●Secretary of state

●Auditor of state

●Treasurer of state

●Attorney general

●Chief justice of the Ohio Supreme Court

●Justice of the Ohio Supreme Court

●Ohio Board of Education

●Ohio Senate

●Ohio House of Representatives The credit equals the amount contributed during the tax year up to $50 per return, or $100 if you are filing jointly. Contributions to local candidates (such as city or county officials) or federal candidates (such as President or U.S. Senator) do not qualify for this credit. See R.C. 5747.29. Line 9 – Exemption Credit To qualify for this credit, your modified ad- justed gross income less exemptions must be less than $30,000. The credit equals $20 for each exemption claimed on your return. See R.C. 5747.022.

Line 12 – Joint Filing Credit To qualify for this credit, you and your spouse must each have at least $500 of qualifying income and jointly file your return. "Qualifying income" is any amount included in Ohio adjusted gross income, other than the following:

●Interest;

●Dividends and distributions;

●Capital gains; AND

●Rents and royalties. Amounts deducted on the Ohio Schedule of Adjust- ments are not included in Ohio adjusted gross income, and thus are not "qualifying income." Examples of such amounts ! CAUTION 20

2021 Ohio Schedule of Credits include business income, state and local tax refunds, Social Security and railroad retirement benefits, and certain military compensation and retirement benefits. The credit equals a percentage of your tax liability prior to the application of the credit. The maximum credit per return is $650. The percentage used is based on your modified adjusted gross income (MAGI) less exemptions, as shown in the following table: 20% of line 11 15% of line 11 10% of line 11 5% of line 11 Credit (max $650) MAGI less exemptions 0 - $25,000 $25,001 - $50,000 $50,001 - $75,000 $75,001 or more Example: Kevin and Krysten file jointly. Kev- in has $50,000 of wage income and $5,000 of interest income. Krysten has $40,000 of busi- ness income and $20,000 of taxable Social Security benefits. While Kevin has $50,000 of qualifying income (his wages), Krysten has no qualifying income because her business income and taxable Social Security benefits were both deducted in calculating their Ohio adjusted gross income. Therefore, they are not entitled to the joint filing credit. Please include a separate statement listing the qualifying income for each spouse. See R.C. 5747.05(E). Line 13 – Earned Income Credit Your nonrefundable Ohio earned income credit (EIC) equals 30% of your federal EIC (federal 1040 and 1040-SR, line 27a). See R.C. 5747.71. Line 14 – Home School Expenses Credit To qualify for this credit, you must pay for “educational expenses” for your dependent who is home schooled. The credit equals the lesser of $250 or the amount you paid for educational expenses. “Educational expenses” include any of the following used in home school instruction:

●Books and subscriptions;

●School supplies and supplementary materials;

●Computer software and applications. “Educational expenses” does not include expenses or fees for computers or similar electronic devices or accessories. Important: Expenses for dependents who at- tended school remotely due to the COVID-19 pandemic are not eligible for this credit. See R.C. 5747.72. Line 15 – Scholarship Donation Credit To qualify for this credit, you must make a monetary donation to an eligible scholarship granting organization (SGO). The credit equals the lesser of $750 or the total amount you donated to SGOs during the tax year. For a list of eligible SGOs, see tax.ohio.gov/ SGO. See also R.C. 5747.73. Line 16 – Nonchartered, Nonpublic School Tuition Credit To qualify for this credit, you must pay tuition for your dependent(s) to a nonchar- tered, nonpublic school and your federal adjusted gross income (AGI) must be less than $100,000. The credit equals the lesser of the total tuition paid for all dependents or:

●$500 if your federal AGI is less than $50,000; OR

●$1,000 if your federal AGI is $50,000 to $99,999. For a list of nonchartered, nonpublic schools, see the “Income - Individual Credits” topic at tax.ohio.gov/FAQ. See also R.C. 5747.75. Line 17 – Ohio Adoption Credit To qualify for this credit, you must have ad- opted, during the tax year, a child who was under the age of 18 and not your stepchild. This credit is not related to or based on the calculation of the federal adoption credit. Instead, the credit is the greater of $1,500 or your adoption-related expenses up to $10,000. For purposes of this credit, "adoption-related expenses" include all of the following:

●Medical care expenses for the birth mother or child related to the pregnancy or birth;

●Legal fees, guardian ad litem fees, and court expenses related to the adoption;

●Adoption agency fees; AND

●Certain living expenses incurred by the birth mother during pregnancy, up to $3,000. You may claim one credit for each adoption. This credit is nonrefundable, however any unused portion can be carried forward for up to five consecutive years. For more information, see the "Income - Individual Credits" topic at tax.ohio.gov/ FAQ. See also R.C. 5747.37 and 3107.055(C). Nonrefundable Business Credits Each of these credits can be carried forward to future tax years. Use the worksheet on page 30 to assist in calculating the carryforward amounts. If you received an Ohio IT K-1 from a pass- through entity that includes one or more of the credits listed in this section, include a copy of the IT K-1 with your return. Line 18 – Nonrefundable Job Retention Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certifi- cate, you must also include documentation showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried for- ward up to three years. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 122.171(I) and 5747.058(B). Line 19 – Credit for New Employees in an Enterprise Zone This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation show- ing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward up to three years. For more information about the require- ments for this credit, visit development. ohio.gov, or call 1-800-848-1300. See R.C. 5709.66(B)(1). Line 20 – Grape Production Credit To qualify for this credit, you must be en- gaged in the business of producing grapes and purchase qualifying property during the tax year. "Qualifying property" means any property, plant, or equipment used to produce grapes in Ohio. The credit equals 10% of the cost of pur- chasing and installing or constructing the qualifying property. If the producer is a pass-through entity, each investor in the pass-through entity may claim a proportion- ate share of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be car- ried forward up to seven years. The credit is subject to recapture if the taxpayer disposes of the property or ceases to use it as qualify- ing property within seven years of placing it in operation. See R.C. 5747.28. Line 21 – InvestOhio Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of 21

2021 Ohio Schedule of Credits a pass-through entity that holds the certifi- cate, you must also include documentation showing your portion of the credit. To the extent this credit exceeds your tax liabil- ity, any remaining balance can be carried forward up to seven years. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.81. Line 22 - Lead Abatement Credit This credit is granted by the Ohio Depart- ment of Health (ODH). To claim this credit, you must attach a copy of the certificate from ODH that indicates the amount of the credit and the tax year for which the credit is based. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward up to seven years. For more information about the requirements for this credit, visit odh.ohio.gov. See R.C. 5747.26. Line 23 – Opportunity Zone Investment Credit This credit is granted by the Ohio Department of Development (ODOD). To claim this credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also in- clude documentation showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward up to five years. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 122.84. Line 24 – Technology Investment Credit Effective Sept. 29, 2013, the technol- ogy investment credit was repealed, and thus is no longer available. However, this nonrefundable credit had a 15-year carryforward. Therefore, you may con- tinue to claim any unused credit for the 15-year period or until it is fully utilized. See R.C. 122.152 and former R.C. 5747.33. Line 25 – Enterprise Zone Day Care and Training Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certifi- cate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward until fully utilized. For more information about the requirements for this credit, visit development.ohio. gov, or call 1-800-848-1300. See R.C. 5709.65(A)(4) and (5). Line 26 – Research and Development Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certifi- cate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward until fully utilized. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 166.21 and 5747.331. Line 27 – Nonrefundable Ohio Historic Preservation Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation show- ing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward up to five years. Important: If the credit is $3,000,000 or less, it may instead be taken as a refundable credit (Ohio Schedule of Credits, line 39). For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.76(D). Nonrefundable Residency Credits To determine your residency status, see page 11 as well as the "Income - Ohio Residency and Residency Credits" topic at tax.ohio.gov/FAQ. Line 30 – Nonresident Portion of Ohio Adjusted Gross Income To determine the portion of your Ohio ad- justed gross income (Ohio IT 1040, line 3) that was not earned or received in Ohio, you must use Ohio form IT NRC. See pages 23-26 for the IT NRC instructions. Line 32 – Nonresident Credit Only income earned while a nonresident of Ohio is eligible for this credit. Full-year Ohio residents are not entitled to this credit. See R.C. 5747.05(A) and Ohio Adm. Code 5703-7-03. Line 33 – Ohio Adjusted Gross Income Taxed by Other States To determine the portion of your Ohio ad- justed gross income (Ohio IT 1040, line 3) that was earned while a resident of Ohio and subjected to income tax by another state or the District of Columbia, you must use Ohio form IT RC. See page 26 for the IT RC instructions. Line 36 – Tax Paid to Other States To determine the income taxes paid to an- other state or the District of Columbia, you must use Ohio form IT RC. See page 26 for the IT RC instructions. Line 37 – Resident Credit The credit equals the lesser of the income taxes paid to another state or the District of Columbia, or the portion of your Ohio tax li- ability attributable to income taxed by another state. Full-year nonresidents are not entitled to this credit. See R.C. 5747.05(B) and Ohio Adm. Code 5703-7-03. Refundable Credits If you received an Ohio IT K-1 from a pass- through entity that includes one or more of the credits listed in this section, include a copy of the IT K-1 with your return. Line 39 – Refundable Ohio Historic Preservation Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certifi- cate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documentation showing your portion of the credit. This amount, up to $3,000,000, can be refund- ed to the extent that it exceeds your total Ohio tax liability. If the credit exceeds $3,000,000, it must be taken as a nonrefundable credit (Ohio Schedule of Credits, line 27). For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.76. Line 40 – Refundable Job Creation Credit and Job Retention Credit These credits are granted by the Ohio Department of Development (ODOD). To 22

2021 Ohio Schedule of Credits / IT NRC claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certifi- cate, you must also include documentation showing your portion of the credit. This amount can be refunded to the extent that it exceeds your total Ohio tax liability. For more information about the require- ments for this credit, visit development. ohio.gov, or call 1-800-848-1300. See R.C. 5747.058(A), 122.17, and former R.C. 122.171(B). Line 41 – Pass-Through Entity Credit This credit is for taxes paid on your behalf by a pass-through entity (PTE) on Ohio form IT 4708 or IT 1140. To claim this credit, attach a copy of the Ohio IT K-1 issued to you by the PTE reporting:

●Income taxes paid by the PTE (IT K-1, line 3); AND/OR

●Indirect PTE credits (IT K-1, line 4) from taxes paid by a PTE you indirectly own. If you do not have an IT K-1, you must provide a narrative and/or diagram, including ownership percentages and FEINs, detailing the ownership structure of the PTEs. This credit is related to the adjustment on the Ohio Schedule of Adjustments, line 2. See the instruction on page 15. See R.C. 5747.08(I) and 5747.059. Line 42 – Motion Picture and Broadway Theatrical Production Credit This credit is granted by the Ohio Department of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is award- ed. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documen- tation showing your portion of the credit. This amount can be refunded to the extent that it exceeds your total Ohio tax liability. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.66. Line 43 – Venture Capital Credit This credit is granted by the Ohio Depart- ment of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the certificate, you must also include documen- tation showing your portion of the credit. This amount can be refunded to the extent that it exceeds your total Ohio tax liability. For more information about the requirements for this credit, visit development.ohio.gov or call 1-800-848-1300. See R.C. 5747.80. IT NRC - Ohio Nonresident Credit Calculation Individuals must use the IT NRC to calculate the nonresident portion of their Ohio adjusted gross income, which is used to calculate the Ohio nonresident credit. Include this form with your Ohio IT 1040 and retain a copy for your records. Generally, only Ohio part-year residents and full-year nonresidents should use this form. However, a full-year resident who jointly files with a nonresident or part-year resident must include all income in Column B, even if it is not Ohio-sourced. For more information, see the "Income - Ohio Residency and Residency Credits" topic at tax.ohio.gov/FAQ. Section I – Nonresident Credit Calculation All Ohio part-year residents and full-year nonresidents must complete Part A and Part C. Only Ohio part-year residents must complete Part B. For Column A (Federal Amount), enter only the specified items of income to the extent they are included in the calculation of your federal adjusted gross income. Except for line 5, list only n o n - b u s i n e s s i n c o m e amounts in Column B. All Ohio business income should be listed on line 5 after completing Sections II and III of this form. Line 1 – Compensation and Guaranteed Payments Enter compensation (e.g. wages, salaries, tips) in Column B paid to you:

●While you were an Ohio resident; OR

●For services performed in Ohio while you were a nonresident. A nonresident must allocate compensation using either:

●The ratio of days worked in Ohio to total days worked; OR

●The location of the specific services generating the compensation. Also enter guaranteed payments in Column B paid to you while you were an Ohio resident. Do not enter in Column B any compensation deducted on lines 12, 19, 26, 27, or 32 of the Ohio Schedule of Adjustments. Note: Compensation and guaranteed payments reclassified as business income under Ohio law should be included on line 5 of this form. See page 10 for more information. For more information, see the "Income - Allocation of Compensation" topic at tax.ohio.gov/FAQ. See also R.C. 5747.20(A) and (B)(1), and Hillenmeyer v. Cleveland Bd. Of Rev., 2015-Ohio-1623. Line 2 – Nonbusiness Capital Gain/ Loss Enter capital gains and/or losses in Column B that:

●Were received while an Ohio resident;

●Resulted from the transfer of real property located in Ohio; OR

●Resulted from the transfer of tangible personal property that, when transferred, was located in Ohio. See R.C. 5747.20(A) and (B)(2). Line 3 – Nonbusiness Rents and Royalties Enter rents and royalties in Column B that were received or derived:

●While you were an Ohio resident;

●From real property located in Ohio;

●From tangible personal property to the extent utilized in Ohio; OR

●From patents or copyrights to the extent they were utilized in Ohio. Ohio law defines when tangible personal property, patents, and copyrights are "utilized in Ohio." See R.C. 5747.20(A), (B)(3) and (B)(4). Line 4 – Lottery and Casino Winnings Enter lottery prizes and casino winnings in Column B that were:

●Received while you were an Ohio resident;

●Paid by the Ohio lottery commission; OR

●Paid by a casino located in Ohio. Also enter any income from the sale of a lottery prize issued by the Ohio lottery commission. See R.C. 5747.20(A), (B)(5) and (B)(7). ! CAUTION 23

2021 Ohio IT NRC Line 7 – Net Additions from Ohio Schedule of Adjustments Enter only the portions of the Ohio Schedule of Adjustments additions that were:

●Paid or accrued while you were an Ohio resident; OR

●Related to Ohio activities. Do not enter any amount reported on line 7 of the Ohio Schedule of Adjustments. Such amounts are already included in the calcula- tion of line 6. See R.C. 5747.20(B)(6). Line 8 – Net Deductions from Ohio Schedule of Adjustments Enter only the portions of Ohio Schedule of Adjustments lines 16, 17, 18, 24, 25, 31, 33, 36, 37, and 38 that were:

●Paid or accrued while you were an Ohio resident; OR

●Related to Ohio activities. See R.C. 5747.20(B)(6). Line 10 – Nonbusiness Interest and Dividend Income Enter interest and dividends paid or accrued while you were an Ohio resident in Column B. Do not enter any interest or dividends deducted on lines 16, 20, or 37 of the Ohio Schedule of Adjustments. See R.C. 5747.20(B)(6). Line 11 – Pensions, Annuities and IRA Distributions Enter pension, annuities, and IRA distribu- tions paid or accrued while you were an Ohio resident in Column B. Do not enter any pension, annuity or IRA amounts deducted on lines 14, 15, 28, 34, or 35 of the Ohio Schedule of Adjustments. See R.C. 5747.20(B)(6). Line 12 – Unemployment Compensation Enter unemployment compensation paid or accrued while you were an Ohio resident in Column B. See R.C. 5747.20(B)(6). Line 13 – Other Nonbusiness Income Enter other nonbusiness income reported on your federal return, and paid or accrued while you were an Ohio resident, in Column B. Do not enter any amounts deducted on lines 13, 16, 22, or 23 of the Ohio Schedule of Adjustments. See R.C. 5747.20(B)(6). Line 14 – Federal Deductions Enter the portion of your federal "above-the- line" deductions paid or accrued while you were an Ohio resident in Column B. See R.C. 5747.20(B)(6). Line 18 – Nonresident Portion of Ohio Adjusted Gross Income This is the portion of your Ohio adjusted gross income that was not earned or re- ceived in Ohio. This is used to calculate your Ohio Nonresident Credit. Enter this amount on line 30 of your Ohio Schedule of Credits. See R.C. 5747.05(A)(1). Section II – Ohio Business Income List every sole proprietorship or pass- through entity in which you held an owner- ship interest during the tax year. If you have more than 20 businesses, include additional page 2(s), with only lines 1-20 completed. Total the amounts in each column of any additional pages on line 21. For each business, enter:

●The total business income included on your federal return in Column A;

●The Ohio depreciation adjustment in Col- umn B (from Section III, line 21);

●The Ohio apportioned income in Column C (from Section III, line 17). Each column is independently calculated for each business. Column A is not a total of Columns B and C. If you have an Ohio IT K-1 for a business, you must still list that business and check the “IT K-1” box. Additionally, you must enter: ● The total business income included on your federal return in Column A;

●The Ohio depreciation adjustment in Col- umn B (from Ohio IT K-1, the Ohio portion of line 2c);

●The Ohio apportioned income in Column C (from Ohio IT K-1, the Ohio portion of line 2a plus 2b). Important: You must complete Section III, even if you received an IT K-1 from the entity, if the IT K-1 depreciation worksheet in- cludes amounts not added back on your previous Ohio income tax returns. Line 22 – Column Totals Column A: This is the total of all business income reported on your federal return. Column B: This is the total of all Ohio ap- portioned depreciation adjustments. The total may be a positive or negative number. Enter this amount on Section I, line 6. Column C: This is the total of all Ohio appor- tioned business income. It may be positive or negative. If the amount is positive, complete lines 23 and 24. Otherwise, enter the amount on Section I, line 5. Section III – Business-Level Income & Apportionment Complete a separate Section III for each sole proprietorship or pass-through entity having property, payroll, and/or sales in Ohio. However, if an Ohio IT K-1 reporting income from a pass-through entity is attached with the IT NRC, a Section III does not need to be completed for that entity. For more information, see Information Re- lease IT 2001-01 titled "Nexus Standards & Filing Safe Harbors for Individuals," at tax. ohio.gov. Part A Calculate a separate apportionment ratio for each sole proprietorship or pass-through entity. Ohio apportionment is based on a three-factor, weighted ratio. The three factors are property and payroll, each weighted at 20%, and sales, weighted at 60%, for a total of 100%. However, if any factor’s “total everywhere” is zero, the weights of the remaining factors must be proportionately increased so that the total re- mains 100%. You must show the reweighted factors by crossing out the listed weights and replacing them with the correct weights. Example: ABC LLC is a single-member LLC with no employee payroll. In calculating its Ohio apportionment ratio, ABC LLC must weight its property factor at 25% and its sales factor at 75%. If this business receives income from pass- through entities, its apportionment ratio calculation must include the proportionate share of each lower-tiered entity’s property, payroll and sales. Line 1 – Property Factor The property factor is the ratio of: Average value of property in Ohio Average value of property everywhere “Property” includes any real and tangible personal property that is owned, rented, subrented, leased, and/or subleased in the course of a trade or business. Property does not include any of the following: ● Construction in progress;

●Property not used in a trade or business;

●Property for which Ohio has issued an air, noise, or industrial water pollution control certificate; AND ● Property used exclusively during the tax year for qualified research. ! CAUTION 24

2021 Ohio IT NRC Note: The original cost of qualifying improve- ments to property in an enterprise zone, for which Ohio has issued a Tax Incentive Qualification Certificate, should be included only in Column B. The “average value” of business property is calculated by averaging the total value of all applicable property owned or rented at the beginning and end of the tax year. See R.C. 5747.21(B) and 5733.05(B)(2)(a). Line 1(a) – Property Owned Column A: Enter the average value of all Ohio business property owned during the tax year. Column B: Enter the average value of all business property owned during the tax year. Property owned by the business is valued at its original cost. Line 1(b) – Property Rented

Column A: Enter the average value of all Ohio business property rented during the tax year. Column B: Enter the average value of all business property rented during the tax year. Property rented by the business is valued at eight times the net annual rental rate (annual rental expense less subrental receipts). Line 2 – Payroll Factor The payroll factor is the ratio of: Total compensation paid in Ohio Total compensation paid everywhere “Compensation” means any form of remu- neration paid to an employee for personal services. Compensation does not include any of the following:

●Amounts paid to employees for services unrelated to a trade or business;

●Amounts reclassified as a distributive share of income from a pass-through entity under R.C. 5733.40(A)(7); AND

●Amounts paid to employees who are primarily engaged in qualified research. Note: Compensation paid to certain employ- ees at an urban job and enterprise zone facil- ity, for which Ohio has issued a Tax Incentive Qualification Certificate, should be included only in Column B. See R.C. 5747.21(B) and 5733.05(B)(2)(b). Column A: Enter the total compensation paid in Ohio during the tax year. Compensa- tion is paid in Ohio if:

●The employee’s job is entirely in Ohio;

●The employee’s job is primarily in Ohio with only incidental work outside Ohio;

●The employee performs services in Ohio and either the headquarters, or, if no headquarters exists, the place from which the service is directed or controlled, is in Ohio; OR

●The employee is a resident of and per- forms some services in Ohio, and the headquarters or the place from which the service is directed or controlled is not in a state where part of the service is performed. Column B: Enter the total compensation paid everywhere during the tax year. Line 3 – Sales Factor The sales factor is the ratio of: Total sales in Ohio Total sales everywhere “Sales” includes gross business receipts such as:

●Receipts from the sale of real property, tangible personal property, or services;

●Receipts from rents and royalties from real and tangible personal property; OR

●Receipts from the transfer of or the right to use intellectual property such as trademarks, trade names, patents, and copyrights. “Sales” does not include:

●Interest and dividends;

●Receipts from the transfer of intangible property other than trademarks, trade names, patents, copyrights, or other similar intellectual property;

●Receipts from the transfer of real or tan- gible personal property that is either a capital asset or an Internal Revenue Code section 1231 asset; AND

●Receipts from sales to certain public utilities, insurance companies, and financial institu- tions described in R.C. 5733.05(B)(2)(c). Note: Income amounts excluded from the sales factor may still be considered business income under Ohio law. See R.C. 5747.21(B) and 5733.05(B)(2)(c). Column A: Enter gross receipts from sales within Ohio during the tax year. Sales within Ohio include all of the following:

●Receipts from sales of tangible personal property, less returns and allowances, to the extent the property was received by the purchaser in Ohio;

●Receipts from services to the extent the purchaser ultimately used or received the benefit of the services in Ohio;

●Rents and royalties from tangible personal property to the extent the property was used in Ohio;

●Receipts from the transfer of certain intel- lectual property to the extent the property was used in Ohio;

●Receipts from the right to use certain intel- lectual property in Ohio;

●Receipts from the sale of real property located in Ohio; AND

●Rents and royalties from real property located in Ohio. Note: For tangible personal property, where the property is “received by the purchaser” is not the same as where the purchaser takes physical or legal possession. Instead, it is considered “received” where it is ultimately used by the purchaser. See R.C. 5733.05(B)(2)(c)(i) and (ii). Column B: Enter the gross receipts from sales everywhere during the tax year. Line 4 – Ohio Apportionment Ratio This is the Ohio apportionment ratio for this business. Use this ratio in Parts B and C to determine:

●Ohio apportioned income; AND

●Ohio apportioned depreciation adjust- ments from the Ohio Schedule of Adjust- ments. Part B Enter only amounts that are both included in the calculation of your federal adjusted gross income and are “business income” under Ohio law. Because of differences be- tween federal and Ohio law, some amounts reported as business income on the federal return may not be business income on this schedule. Do not simply list the amounts from the federal return. For more information on how Ohio defines business income and examples of busi- ness income, see page 10. See also R.C. 5747.01(B) and 5733.40(A)(7). Line 5 – Schedule B, Interest and Ordinary Dividends Enter taxable interest and ordinary dividends reported on federal Schedule B that qualify as business income. Line 6 – Schedule C, Profit or Loss from Business Enter the net profit or loss from the business reported on federal Schedule C. Show a business loss as a negative number. Line 7 – Schedule D, Capital Gains and Losses

Enter capital gains or losses reported on federal Schedule D that qualify as business income. Show a net capital business loss as a negative number. Do not include any amounts that represent a R.C. 5747.212 gain or loss. Instead, include those amounts on line 15. 25

2021 Ohio IT NRC / IT RC Line 8 – Schedule E, Supplemental Income and Loss Enter the net business income or loss re- ported on federal Schedule E. Show a net business loss as a negative number. Do not include any guaranteed payments on this line, even if included on federal Schedule E. Line 9 – Guaranteed Payments, Compensation, and/or Wages If this business is a pass-through entity in which you have at least a 20% direct or indirect ownership, enter any guaranteed payments or compensation paid to you by the entity, or a professional employer organization on its behalf. Note: “Indirect” ownership does not include beneficial or constructive ownership via Internal Revenue Code attribution rules. Line 10 – Schedule F, Profit or Loss from Farming Enter the net profit or loss from farming reported on federal Schedule F. Show a net business loss as a negative number. Line 11 – Other Business Income and/or Federal Conformity Additions Enter any business income included in your federal adjusted gross income that was not IT RC - Ohio Resident Credit Calculation Individuals must use the IT RC to calculate:

●The portion of their Ohio adjusted gross income earned while a resident of Ohio and subjected to income tax by another state or the District of Columbia; AND

●Total income taxes paid on such income. Include this form with your Ohio IT 1040 and retain a copy for your records. “State” means only the 50 U.S. states. State does not include any country, province, or city. Additionally, individuals cannot claim a resident credit for income earned in a state without an individual income tax. Thus, those states are not listed on form IT RC. Only Ohio full-year and part-year resi- dents may use this form. Income earned while a nonresident of Ohio is not eligible for the Ohio resident credit but may be eli- gible for the nonresident credit. See the in- structions for form IT NRC. For more information, see the "Income - Ohio Residency and Residency Credits" topic at tax.ohio.gov/FAQ. Column A – Income Taxed Enter the portion of your Ohio adjusted gross income included on an income tax return for another state or the District of Columbia. Amounts deducted on the Ohio Schedule of Adjustments (for example, business income and state and local tax refunds) are not in- cluded in Ohio adjusted gross income, and thus are not eligible to be included on this line. Do not enter wages, salaries or other com- pensation earned in Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia while you were an Ohio resident. These amounts are not taxed by those states be- cause of agreements they have with Ohio. Column B – Tax Paid Enter any income taxes paid for the current tax year on an income tax return for another state or the District of Columbia. Generally, this will be the amount shown on the line of the return that is equivalent to Ohio IT 1040, line 10. Do not include:

●Taxes paid to any country, province, or city;

●Taxes deducted or that should have been deducted in computing your federal ad- justed gross income; OR

●Taxes that are not on or measured by net income. entered on lines 5 through 10. Include on this line any amounts reported on the federal 4797 that are business income. Also, enter any federal conformity additions reported on the Ohio Schedule of Adjust- ments related to this business. Line 12 – Other Business Deductions and/or Federal Conformity Deductions Enter any business deductions included in your federal adjusted gross income that were not entered on lines 5 through 10 of this section. Include on this line any amounts reported on the federal 4797 that are busi- ness loss. Also, enter any federal conformity deduc- tions reported on the Ohio Schedule of Adjustments related to this business. Line 15 – Total R.C. 5747.212 Income Enter any R.C. 5747.212 income or loss included in your federal adjusted gross in- come. “R.C. 5747.212 income” is gain or loss resulting from the transfer of an ownership interest in a closely held business having nexus with Ohio. Show the amount as a negative number if the amount was a loss. Line 16 – R.C. 5747.212 Income Apportioned to Ohio R.C. 5747.212 amounts are apportioned differently than other business income. For more information on how to apportion these amounts, see R.C 5747.212 as well as Cor- rigan v. Testa, 2016-Ohio-2805. Enter the Ohio portion of the R.C. 5747.212 amount entered on line 15. Show a loss as a negative number. Include your apportion- ment calculation with this form. Part C Line 18 – Ohio Depreciation Add-back Enter any portion of the amount reported on line 7 of the Ohio Schedule of Adjustments attributable to this business. Line 19 – Ohio Depreciation Deduction Enter any portion of the amount reported on line 21 of the Ohio Schedule of Adjustments attributable to this business. Calculate this amount using the current year’s Ohio Sched- ule of Adjustments. Do not use an amount from a prior year’s filing. 26

Medical Savings Account Worksheet (Ohio Schedule of Adjustments, Lines 5 and 37) 1. Enter the lesser of $4,963 or your contributions to a medical savings account (MSA) during the tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13....................... 1. 2. If filing jointly, enter the lesser of $4,963 or your spouse's contributions to an MSA during the tax year. Do not include any amount reported on your federal 1040, Schedule 1, line 13........................2. 3. Enter any investment earnings from your MSA included in your federal adjusted gross income............ 3. 4. Add lines 1, 2 and 3............................................................................................................................. 4. 5. Enter any withdrawals from your MSA used for nonmedical purposes....................................................5. 6. If line 5 is less than line 4, line 4 minus line 5.. Enter on Ohio Schedule of Adjustments, line 37...............6. 7. If line 4 is less than line 5, line 5 minus line 4.. Enter on Ohio Schedule of Adjustments, line 5.................7.

1. Enter amounts paid for unreimbursed dental, vision, and health insurance premiums paid during any portion of the year in which you were not eligible for Medicare or an employer-paid health care plan through your or your spouse’s employer (See Note)..........................................................................1. 2. Enter amounts paid for unreimbursed long-term care insurance premiums (See Note)...........................2. 3. Enter amounts paid for unreimbursed dental, vision, and health insurance premiums paid during any portion of the year in which you were eligible for Medicare or an employer-paid health care plan through your or your spouse’s employer (See Note)...................................................................3. 4. Enter amounts paid for medical care during the year (do not include any amounts reported on lines 1-3)......................................................................4. 5. Add lines 3 and 4....................................................................................... 5. 6. Enter your federal adjusted gross income (Ohio IT 1040, line 1). If less than zero, enter zero.................................................................................6. 7. Line 6 times 7.5% (0.075)...........................................................................7. 8. Line 5 minus line 7. If less than zero, enter zero........................................................................................... 8. 9. Add lines 1, 2, and 8. Enter on Ohio Schedule of Adjustments, line 36....................................................9. Only include amounts you paid for yourself, your spouse, and your dependents. Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 36) Note: Any amounts entered representing insurance premiums must be reduced by any related premium refunds, related premium reimbursements or related insurance premium dividends received during the year. 2021 Ohio Schedule of Adjustments Worksheets Line 1: You must reduce the amount you enter on this line by your federal self- employed health insurance deduction (fed- eral 1040, Schedule 1, line 17). For purposes of this line, “health insurance premiums” includes amounts you paid for health insurance under the Affordable Care Act, even if you received a federal subsidy for purchasing it. Example 1: From January 1 through June 30, Dan was not eligible for Medicare or health insurance through his employer. Dan paid $100 per month in premiums, totaling $600, for insurance he obtained under the Affordable Care Act. Dan became eligible for Medicare on July 1. He began to pay Medicare Part B premiums as well as pre- miums for supplemental health insurance. Dan can enter only $600 on line 1 of the worksheet. Line 2: Long-term care insurance plans include those that cover the costs of nurs- ing home care, in-home care, and adult day care. Line 3: Include any premiums that you were unable to include on line 1 due to qualifying for Medicare or an employer-paid health care plan should be reported on this line. Example 2: Refer back to Example 1 on this page. After Dan became eligible for Medicare on July 1, he paid a total of $1,000 in premiums for Medicare Part B and additional supplemental health insur- ance premiums. He did not enter those pre- miums on line 1 due to qualifying for Medi- care. Instead, he enters the $1,000 on line 3 of the worksheet. Line 4: For purposes of this line, “medical care” has the same meaning found in In- ternal Revenue Code section 213, exclud- ing premiums already reported on lines 1, 2 and 3. Some examples of eligible expenses are amounts paid for:

●Prescription medication or insulin;

●Hospital costs and nursing care;

●Medical, dental, and vision examinations and treatment by a certified health profes- sional including copays;

●Eyeglasses, hearing aids, braces, crutch- es, and wheelchairs. Refer to IRS Publication 502 for a compre- hensive list of potentially eligible expenses. Click here for a fill-in version of this worksheet. 27

2021 Ohio Schedule of Adjustments Worksheets Note: Do not file these worksheets with your return. Instead, keep them for completing future Ohio income tax returns. Future Tax Year 168(k) and 179 Depreciation Expense Deduction Worksheet (A) Business Name (B) Add-back Amount (C) Add-back Fraction (D) Deduction Period (E) Annual Depreciation Deduction Amount Ohio STABLE and 529 Account Deduction Carryforward Worksheet (A) Beneficiary's Name (B) Total Contributions (C) Prior Year Deductions (D) Current Year Deduction (E) Carryforward Available for Future Years Use this worksheet to calculate your Ohio STABLE and 529 account deduc- tion carryforwards. If you have contri- butions to both types of accounts, track them separately. Column B: Enter the total contributions you made on behalf of each beneficiary into an Ohio STABLE or 529 account. Do not include amounts contributed by an- other person. Column C: Enter the total amount de- ducted for each beneficiary on all prior years' returns. Column D: Enter the amounts from ei- ther Ohio Schedule of Adjustments, line 18 (STABLE) or line 31 (529). Column E: Column B minus Column C and Column D. This amount is deductible for future tax years. Use this worksheet to calculate your future years' deduction for current year Internal Revenue Code 168(k) or 179 deprecia- tion add-backs. Calculate these deductions separately for each business. Column B: Enter the portion of Ohio Schedule of Adjustments, line 7 attributable to each business. Column C: Enter the fraction used (5/6, 2/3 or 6/6) to calculate your depreciation ex- pense add-back. Column D: Enter the deduction period based on the following chart: Column E: Divide Column B by Column D. This is your "annual depreciation deduction amount" for the deduction period. Add-back Fraction 5/6 2/3 6/6 Deduction Period 5 Years 2 Years 6 Years 28

Do not include any retirement income that has been deducted or otherwise excluded from federal adjusted gross income or Ohio adjusted gross income. 1. Enter all retirement income included in your Ohio adjusted gross income (Ohio IT 1040, line 3).............1.

2. Using Table 1 below, enter the multiple corresponding to the lump sum recipient’s age..........................2.

3. Divide line 1 by line 2................................................................................................................................3. 4. Using Table 2 below, enter the retirement income credit based on the amount on line 3.........................4. 5. Line 2 times line 4. This is your lump sum retirement credit. Enter on the Ohio Schedule of Credits, line 3........................................................................................................................5. If line 5 is greater than Ohio Schedule of Credits, line 1, continue to lines 6a-c. Otherwise, stop here. 6a. Line 5 minus Ohio Schedule of Credits, line 1........................................................................................6a. 6b. Subtract 1 from the amount on line 2......................................................................................................6b. 6c. Divide line 6a by line 6b. This is your lump sum retirement credit for future tax years...........................6c. Table 2 Retirement income included in Ohio adjusted gross income Retirement income credit 0 – $ 500 $ 501 – $ 1,500 $ 1,501 – $ 3,000 $ 3,001 – $ 5,000 $ 5,001 – $ 8,000 $ 8,001 or more 0 $ 25 $ 50 $ 80 $ 130 $ 200 Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3) 2021 Ohio Schedule of Credits Worksheets 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 51.2 50.2 49.3 48.3 47.3 46.4 45.4 44.4 43.5 42.5 41.5 40.6 39.6 38.7 37.7 36.8 35.9 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 34.9 34.0 33.1 32.2 31.3 30.4 29.5 28.6 27.7 26.8 25.9 25.0 24.2 23.3 22.5 21.6 20.8 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 20.0 19.2 18.4 17.6 16.8 16.0 15.3 14.6 13.9 13.2 12.5 11.9 11.2 10.6 10.0 9.5 8.9 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 8.4 7.9 7.4 6.9 6.5 6.1 5.7 5.3 5.0 4.7 4.4 4.1 3.9 3.7 3.4 3.2 3.0 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 2.8 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.4 1.3 1.1 1.0 0.9 0.8 0.7 0.6 0.5 Table 1 Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Line 1: Use the recipient’s age as of the last day of the tax year (generally, December 31). Remember, this credit is not available to individuals younger than 65. 1. Using Table 1 below, enter the multiple corresponding to the lump sum recipient’s age..........................1.

2. Line 1 times $50. This is your lump sum distribution credit. Enter on the Ohio Schedule of Credits, line 5.........................................................................................................................2. Lump Sum Distribution Credit Worksheet (Ohio Schedule of Credits, Line 5) Line 1: "Retirement income" means retire- ment benefits, annuities, or distributions that are made from or pursuant to a pen- sion, retirement, or profit-sharing plan. Ad- ditionally, these amounts must have been received on account of retirement and must be included in your Ohio adjusted gross in- come. Do not include any of the following:

●Rollovers from one retirement plan into another that are not included in your fed- eral adjusted gross income,

●Amounts deducted on lines 14, 15, 28, 34, or 35 of the Ohio Schedule of Adjustments,

●Any Social Security benefits. Line 2: Use the recipient’s age as of the last day of the tax year (generally, Decem- ber 31). Line 6: If your lump sum retirement credit is greater than your tax liability, complete lines 6a through 6c to calculate your lump sum retirement credit for future tax years. Line 6b: Subtract 1 from the amount you entered on line 2 of this worksheet. For ex- ample, if your multiple on line 2 was 19.2, you would enter 18.2 (19.2 - 1) on this line. Do not round. Line 6c: Report this amount in each subse- quent tax year as your lump sum retirement credit. 29 Click here for fill-in versions of these worksheets.

Child and Dependent Care Credit Worksheet (Ohio Schedule of Credits, Line 6) 1. Enter your modified adjusted gross income (see worksheet on page 31)................................................ 1.

If line 1 is $40,000 or more, STOP. You do not qualify for this credit. 2. If you checked the box on line B of federal form 2441, enter the amount on federal form 2441, line 10.

Otherwise, enter the amount on federal form 2441, line 11.......................................................................2. 3. Enter 25% of the amount on line 2 of this worksheet.................................................................................3. 4. If line 1 of this worksheet is less than $20,000, enter the amount from line 2. If line 1 is equal to or greater than $20,000 but less than $40,000, enter the amount from line 3. This is your credit. Enter on the Ohio Schedule of Credits, line 6............................................................ 4. Displaced Worker Training Credit Worksheet (Ohio Schedule of Credits, Line 7) Provide a copy of this worksheet with your return. Do not include any amounts that were refunded, reimbursed, or paid on your behalf by another person. Include amounts you paid with your personal funds or loan amounts (such as a student loan). If filing jointly and only one taxpayer qualifies for this credit, use Column A. If each taxpayer qualifies for this credit, use both Columns A and B. 1. Enter the amount you paid for job training during the 12-month period after you became a displaced worker......................................................... 1. 2. Line 1 times 50% (0.50).............................................................................. 2. 3. Enter the lesser of line 2 or $500................................................................ 3. 4. Enter the displaced worker training credit, if any, claimed on last year’s Ohio Schedule of Credits............................................................................ 4. 5. Line 3 minus line 4. If less than zero, enter zero......................................... 5. 6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 7................... 6. (A) Taxpayer (B) Spouse 2021 Ohio Schedule of Credits Worksheets Ohio Nonrefundable Credit Carryforward Worksheet

(A) Type of Credit (B) Carryforward Period (C) Total Amount Available (D) Amount Claimed on This Return (E) Amount Available for Future Years Use this worksheet to calculate your Ohio credit carryforward amount(s). Do not file this worksheet with your return. Instead, keep it for completing future Ohio income tax returns. Column B: Enter the number of years you are permitted to carry forward the credit. The carryforward period is listed in the line instruction for each credit. If the credit does not have a limitation, en- ter "indefinite." Column C: Enter the total credit, prior to any limitations, you have available for the tax year. Column D: Enter the amount of the credit allowed under Ohio law that you claimed on your tax return. See the line instruction for each credit to determine the amount you can claim. Column E: Column C minus Column D. This is your remaining credit amount. This amount can be used in future tax years, provided the carryforward period has not ended. 30

County Sales and Use Tax Rates 2021 Ohio Modified Adjusted Gross Income / Use Tax Worksheets / Tax Brackets County Rate County Rate County Rate County Rate Sales and use tax rates can change during the year. This table reflects the rates in effect on October 1, 2021. To see the rate in effect at the time of your purchase(s), see tax.ohio.gov. Adams Allen Ashland Ashtabula Athens Auglaize Belmont Brown Butler Carroll Champaign Clark Clermont Clinton Columbiana Coshocton Crawford Cuyahoga Darke Defiance Delaware Delaware (COTA) Erie .0725 .0685 .0700 .0675 .0725 .0725 .0725 .0725 .0650 .0675 .0725 .0725 .0675 .0725 .0725 .0725 .0725 .0800 .0725 .0675 .0700 .0750 .0675 .0675 .0725 .0725 .0750 .0725 .0725 .0675 .0675 .0725 .0780 .0675 .0725 .0725 .0725 .0725 .0725 .0700 .0725 .0725 .0725 .0725 .0725 .0725 Fairfield Fairfield (COTA) Fayette Franklin Fulton Gallia Geauga Greene Guernsey Hamilton Hancock Hardin Harrison Henry Highland Hocking Holmes Huron Jackson Jefferson Knox Lake Lawrence Licking Licking (COTA) Logan Lorain Lucas Madison Mahoning Marion Medina Meigs Mercer Miami Monroe Montgomery Morgan Morrow Muskingum Noble Ottawa Paulding Perry Pickaway Pike .0725 .0775 .0725 .0650 .0725 .0700 .0725 .0725 .0675 .0725 .0725 .0700 .0725 .0750 .0725 .0725 .0725 .0725 .0700 .0675 .0725 .0725 .0725 Portage Preble Putnam Richland Ross Sandusky Scioto Seneca Shelby Stark Summit Trumbull Tuscarawas Union Union (COTA) Van Wert Vinton Warren Washington Wayne Williams Wood Wyandot .0700 .0725 .0700 .0700 .0725 .0725 .0725 .0725 .0725 .0650 .0675 .0675 .0675 .0700 .0750 .0725 .0725 .0700 .0725 .0650 .0725 .0675 .0725 Use Tax Worksheet for Ohio IT 1040, Line 12 Modified Adjusted Gross Income Less Exemptions 1. Enter your Ohio adjusted gross income (Ohio IT 1040, line 3)....................................1. 2. Enter your business income deduction (Ohio Schedule of Adjustments, line 11)........2. 3. Modified adjusted gross income (line 1 plus line 2).................................................3. 4. Enter your exemption amount (Ohio IT 1040, line 4)...................................................4. 5. Modified adjusted gross income less exemptions (line 3 minus line 4).................5. 1. Enter the total of all purchases you made during the tax year on which you owe Ohio use tax................1.

2. Using the table below, enter your county’s use tax rate............................................................................2. .

3. Line 1 times line 2. Round to the nearest dollar. Enter on the Ohio IT 1040, line 12..................................3. 2021 Ohio Income Tax Brackets for Ohio IT 1040 Taxpayers with Ohio taxable nonbusiness income of $110,650 or more must use these brackets. Round your tax to the nearest dollar. Taxable Nonbusiness Income (Ohio IT 1040, line 7) Nonbusiness Income Tax (enter on Ohio IT 1040, line 8a) 0 – $ 25,000 $ 25,001 – $ 44,250

$ 44,250 – $ 88,450

$ 88,450 – $ 110,650

more than

$110,650

0.000% of Ohio taxable nonbusiness income $ 346.16 plus 2.765% of the amount in excess of $ 25,000

$ 878.42 plus 3.226% of the amount in excess of $ 44,250

$ 2,304.31 plus 3.688% of the amount in excess of $ 88,450

$ 3,123.05 plus 3.990% of the amount in excess of $110,650

31

$25,000 $28,000 $31,000 $34,000 $37,000 $26,000 $29,000 $32,000 $35,000 $38,000 $27,000 $30,000 $33,000 $36,000 $39,000 2021 Income Tax Table for Ohio IT 1040 If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: 25001 25050 347 25050 25100 348 25100 25150 350 25150 25200 351 25200 25250 352 25250 25300 354 25300 25350 355 25350 25400 357 25400 25450 358 25450 25500 359 25500 25550 361 25550 25600 362 25600 25650 363 25650 25700 365 25700 25750 366 25750 25800 368 25800 25850 369 25850 25900 370 25900 25950 372 25950 26000 373 26000 26050 375 26050 26100 376 26100 26150 377 26150 26200 379 26200 26250 380 26250 26300 381 26300 26350 383 26350 26400 384 26400 26450 386 26450 26500 387 26500 26550 388 26550 26600 390 26600 26650 391 26650 26700 392 26700 26750 394 26750 26800 395 26800 26850 397 26850 26900 398 26900 26950 399 26950 27000 401 27000 27050 402 27050 27100 404 27100 27150 405 27150 27200 406 27200 27250 408 27250 27300 409 27300 27350 410 27350 27400 412 27400 27450 413 27450 27500 415 27500 27550 416 27550 27600 417 27600 27650 419 27650 27700 420 27700 27750 422 27750 27800 423 27800 27850 424 27850 27900 426 27900 27950 427 27950 28000 428 28000 28050 430 28050 28100 431 28100 28150 433 28150 28200 434 28200 28250 435 28250 28300 437 28300 28350 438 28350 28400 439 28400 28450 441 28450 28500 442 28500 28550 444 28550 28600 445 28600 28650 446 28650 28700 448 28700 28750 449 28750 28800 451 28800 28850 452 28850 28900 453 28900 28950 455 28950 29000 456 29000 29050 457 29050 29100 459 29100 29150 460 29150 29200 462 29200 29250 463 29250 29300 464 29300 29350 466 29350 29400 467 29400 29450 469 29450 29500 470 29500 29550 471 29550 29600 473 29600 29650 474 29650 29700 475 29700 29750 477 29750 29800 478 29800 29850 480 29850 29900 481 29900 29950 482 29950 30000 484 30000 30050 485 30050 30100 486 30100 30150 488 30150 30200 489 30200 30250 491 30250 30300 492 30300 30350 493 30350 30400 495 30400 30450 496 30450 30500 498 30500 30550 499 30550 30600 500 30600 30650 502 30650 30700 503 30700 30750 504 30750 30800 506 30800 30850 507 30850 30900 509 30900 30950 510 30950 31000 511 31000 31050 513 31050 31100 514 31100 31150 516 31150 31200 517 31200 31250 518 31250 31300 520 31300 31350 521 31350 31400 522 31400 31450 524 31450 31500 525 31500 31550 527 31550 31600 528 31600 31650 529 31650 31700 531 31700 31750 532 31750 31800 533 31800 31850 535 31850 31900 536 31900 31950 538 31950 32000 539 32000 32050 540 32050 32100 542 32100 32150 543 32150 32200 545 32200 32250 546 32250 32300 547 32300 32350 549 32350 32400 550 32400 32450 551 32450 32500 553 32500 32550 554 32550 32600 556 32600 32650 557 32650 32700 558 32700 32750 560 32750 32800 561 32800 32850 563 32850 32900 564 32900 32950 565 32950 33000 567 33000 33050 568 33050 33100 569 33100 33150 571 33150 33200 572 33200 33250 574 33250 33300 575 33300 33350 576 33350 33400 578 33400 33450 579 33450 33500 580 33500 33550 582 33550 33600 583 33600 33650 585 33650 33700 586 33700 33750 587 33750 33800 589 33800 33850 590 33850 33900 592 33900 33950 593 33950 34000 594 34000 34050 596 34050 34100 597 34100 34150 598 34150 34200 600 34200 34250 601 34250 34300 603 34300 34350 604 34350 34400 605 34400 34450 607 34450 34500 608 34500 34550 610 34550 34600 611 34600 34650 612 34650 34700 614 34700 34750 615 34750 34800 616 34800 34850 618 34850 34900 619 34900 34950 621 34950 35000 622 35000 35050 623 35050 35100 625 35100 35150 626 35150 35200 627 35200 35250 629 35250 35300 630 35300 35350 632 35350 35400 633 35400 35450 634 35450 35500 636 35500 35550 637 35550 35600 639 35600 35650 640 35650 35700 641 35700 35750 643 35750 35800 644 35800 35850 645 35850 35900 647 35900 35950 648 35950 36000 650 36000 36050 651 36050 36100 652 36100 36150 654 36150 36200 655 36200 36250 657 36250 36300 658 36300 36350 659 36350 36400 661 36400 36450 662 36450 36500 663 36500 36550 665 36550 36600 666 36600 36650 668 36650 36700 669 36700 36750 670 36750 36800 672 36800 36850 673 36850 36900 675 36900 36950 676 36950 37000 677 37000 37050 679 37050 37100 680 37100 37150 681 37150 37200 683 37200 37250 684 37250 37300 686 37300 37350 687 37350 37400 688 37400 37450 690 37450 37500 691 37500 37550 692 37550 37600 694 37600 37650 695 37650 37700 697 37700 37750 698 37750 37800 699 37800 37850 701 37850 37900 702 37900 37950 704 37950 38000 705 38000 38050 706 38050 38100 708 38100 38150 709 38150 38200 710 38200 38250 712 38250 38300 713 38300 38350 715 38350 38400 716 38400 38450 717 38450 38500 719 38500 38550 720 38550 38600 722 38600 38650 723 38650 38700 724 38700 38750 726 38750 38800 727 38800 38850 728 38850 38900 730 38900 38950 731 38950 39000 733 39000 39050 734 39050 39100 735 39100 39150 737 39150 39200 738 39200 39250 739 39250 39300 741 39300 39350 742 39350 39400 744 39400 39450 745 39450 39500 746 39500 39550 748 39550 39600 749 39600 39650 751 39650 39700 752 39700 39750 753 39750 39800 755 39800 39850 756 39850 39900 757 39900 39950 759 39950 40000 760 32

2021 Income Tax Table for Ohio IT 1040 If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: $41,000 $44,000 $47,000 $42,000 $45,000 $48,000 $40,000 $43,000 $46,000 $49,000 $50,000 $52,000 $53,000 $51,000 $54,000 52000 52050 1129 52050 52100 1131 52100 52150 1132 52150 52200 1134 52200 52250 1136 52250 52300 1137 52300 52350 1139 52350 52400 1141 52400 52450 1142 52450 52500 1144 52500 52550 1145 52550 52600 1147 52600 52650 1149 52650 52700 1150 52700 52750 1152 52750 52800 1153 52800 52850 1155 52850 52900 1157 52900 52950 1158 52950 53000 1160 53000 53050 1162 53050 53100 1163 53100 53150 1165 53150 53200 1166 53200 53250 1168 53250 53300 1170 53300 53350 1171 53350 53400 1173 53400 53450 1174 53450 53500 1176 53500 53550 1178 53550 53600 1179 53600 53650 1181 53650 53700 1182 53700 53750 1184 53750 53800 1186 53800 53850 1187 53850 53900 1189 53900 53950 1191 53950 54000 1192 54000 54050 1194 54050 54100 1195 54100 54150 1197 54150 54200 1199 54200 54250 1200 54250 54300 1202 54300 54350 1203 54350 54400 1205 54400 54450 1207 54450 54500 1208 54500 54550 1210 54550 54600 1212 54600 54650 1213 54650 54700 1215 54700 54750 1216 54750 54800 1218 54800 54850 1220 54850 54900 1221 54900 54950 1223 54950 55000 1224 49000 49050 1032 49050 49100 1034 49100 49150 1036 49150 49200 1037 49200 49250 1039 49250 49300 1041 49300 49350 1042 49350 49400 1044 49400 49450 1045 49450 49500 1047 49500 49550 1049 49550 49600 1050 49600 49650 1052 49650 49700 1053 49700 49750 1055 49750 49800 1057 49800 49850 1058 49850 49900 1060 49900 49950 1062 49950 50000 1063 50000 50050 1065 50050 50100 1066 50100 50150 1068 50150 50200 1070 50200 50250 1071 50250 50300 1073 50300 50350 1074 50350 50400 1076 50400 50450 1078 50450 50500 1079 50500 50550 1081 50550 50600 1082 50600 50650 1084 50650 50700 1086 50700 50750 1087 50750 50800 1089 50800 50850 1091 50850 50900 1092 50900 50950 1094 50950 51000 1095 51000 51050 1097 51050 51100 1099 51100 51150 1100 51150 51200 1102 51200 51250 1103 51250 51300 1105 51300 51350 1107 51350 51400 1108 51400 51450 1110 51450 51500 1112 51500 51550 1113 51550 51600 1115 51600 51650 1116 51650 51700 1118 51700 51750 1120 51750 51800 1121 51800 51850 1123 51850 51900 1124 51900 51950 1126 51950 52000 1128 46000 46050 936 46050 46100 937 46100 46150 939 46150 46200 941 46200 46250 942 46250 46300 944 46300 46350 945 46350 46400 947 46400 46450 949 46450 46500 950 46500 46550 952 46550 46600 953 46600 46650 955 46650 46700 957 46700 46750 958 46750 46800 960 46800 46850 962 46850 46900 963 46900 46950 965 46950 47000 966 47000 47050 968 47050 47100 970 47100 47150 971 47150 47200 973 47200 47250 974 47250 47300 976 47300 47350 978 47350 47400 979 47400 47450 981 47450 47500 982 47500 47550 984 47550 47600 986 47600 47650 987 47650 47700 989 47700 47750 991 47750 47800 992 47800 47850 994 47850 47900 995 47900 47950 997 47950 48000 999 48000 48050 1000 48050 48100 1002 48100 48150 1003 48150 48200 1005 48200 48250 1007 48250 48300 1008 48300 48350 1010 48350 48400 1012 48400 48450 1013 48450 48500 1015 48500 48550 1016 48550 48600 1018 48600 48650 1020 48650 48700 1021 48700 48750 1023 48750 48800 1024 48800 48850 1026 48850 48900 1028 48900 48950 1029 48950 49000 1031 43000 43050 845 43050 43100 846 43100 43150 847 43150 43200 849 43200 43250 850 43250 43300 851 43300 43350 853 43350 43400 854 43400 43450 856 43450 43500 857 43500 43550 858 43550 43600 860 43600 43650 861 43650 43700 863 43700 43750 864 43750 43800 865 43800 43850 867 43850 43900 868 43900 43950 869 43950 44000 871 44000 44050 872 44050 44100 874 44100 44150 875 44150 44200 876 44200 44250 878 44250 44300 879 44300 44350 881 44350 44400 882 44400 44450 884 44450 44500 886 44500 44550 887 44550 44600 889 44600 44650 891 44650 44700 892 44700 44750 894 44750 44800 895 44800 44850 897 44850 44900 899 44900 44950 900 44950 45000 902 45000 45050 903 45050 45100 905 45100 45150 907 45150 45200 908 45200 45250 910 45250 45300 912 45300 45350 913 45350 45400 915 45400 45450 916 45450 45500 918 45500 45550 920 45550 45600 921 45600 45650 923 45650 45700 924 45700 45750 926 45750 45800 928 45800 45850 929 45850 45900 931 45900 45950 932 45950 46000 934 40000 40050 762 40050 40100 763 40100 40150 764 40150 40200 766 40200 40250 767 40250 40300 769 40300 40350 770 40350 40400 771 40400 40450 773 40450 40500 774 40500 40550 775 40550 40600 777 40600 40650 778 40650 40700 780 40700 40750 781 40750 40800 782 40800 40850 784 40850 40900 785 40900 40950 786 40950 41000 788 41000 41050 789 41050 41100 791 41100 41150 792 41150 41200 793 41200 41250 795 41250 41300 796 41300 41350 798 41350 41400 799 41400 41450 800 41450 41500 802 41500 41550 803 41550 41600 804 41600 41650 806 41650 41700 807 41700 41750 809 41750 41800 810 41800 41850 811 41850 41900 813 41900 41950 814 41950 42000 816 42000 42050 817 42050 42100 818 42100 42150 820 42150 42200 821 42200 42250 822 42250 42300 824 42300 42350 825 42350 42400 827 42400 42450 828 42450 42500 829 42500 42550 831 42550 42600 832 42600 42650 833 42650 42700 835 42700 42750 836 42750 42800 838 42800 42850 839 42850 42900 840 42900 42950 842 42950 43000 843 33

2021 Income Tax Table for Ohio IT 1040 If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: $56,000 $59,000 $62,000 $57,000 $60,000 $63,000 $55,000 $58,000 $61,000 $64,000 $65,000 $67,000 $68,000 $66,000 $69,000 55000 55050 1226 55050 55100 1228 55100 55150 1229 55150 55200 1231 55200 55250 1232 55250 55300 1234 55300 55350 1236 55350 55400 1237 55400 55450 1239 55450 55500 1241 55500 55550 1242 55550 55600 1244 55600 55650 1245 55650 55700 1247 55700 55750 1249 55750 55800 1250 55800 55850 1252 55850 55900 1253 55900 55950 1255 55950 56000 1257 56000 56050 1258 56050 56100 1260 56100 56150 1262 56150 56200 1263 56200 56250 1265 56250 56300 1266 56300 56350 1268 56350 56400 1270 56400 56450 1271 56450 56500 1273 56500 56550 1274 56550 56600 1276 56600 56650 1278 56650 56700 1279 56700 56750 1281 56750 56800 1282 56800 56850 1284 56850 56900 1286 56900 56950 1287 56950 57000 1289 57000 57050 1291 57050 57100 1292 57100 57150 1294 57150 57200 1295 57200 57250 1297 57250 57300 1299 57300 57350 1300 57350 57400 1302 57400 57450 1303 57450 57500 1305 57500 57550 1307 57550 57600 1308 57600 57650 1310 57650 57700 1312 57700 57750 1313 57750 57800 1315 57800 57850 1316 57850 57900 1318 57900 57950 1320 57950 58000 1321 58000 58050 1323 58050 58100 1324 58100 58150 1326 58150 58200 1328 58200 58250 1329 58250 58300 1331 58300 58350 1332 58350 58400 1334 58400 58450 1336 58450 58500 1337 58500 58550 1339 58550 58600 1341 58600 58650 1342 58650 58700 1344 58700 58750 1345 58750 58800 1347 58800 58850 1349 58850 58900 1350 58900 58950 1352 58950 59000 1353 59000 59050 1355 59050 59100 1357 59100 59150 1358 59150 59200 1360 59200 59250 1362 59250 59300 1363 59300 59350 1365 59350 59400 1366 59400 59450 1368 59450 59500 1370 59500 59550 1371 59550 59600 1373 59600 59650 1374 59650 59700 1376 59700 59750 1378 59750 59800 1379 59800 59850 1381 59850 59900 1382 59900 59950 1384 59950 60000 1386 60000 60050 1387 60050 60100 1389 60100 60150 1391 60150 60200 1392 60200 60250 1394 60250 60300 1395 60300 60350 1397 60350 60400 1399 60400 60450 1400 60450 60500 1402 60500 60550 1403 60550 60600 1405 60600 60650 1407 60650 60700 1408 60700 60750 1410 60750 60800 1412 60800 60850 1413 60850 60900 1415 60900 60950 1416 60950 61000 1418 61000 61050 1420 61050 61100 1421 61100 61150 1423 61150 61200 1424 61200 61250 1426 61250 61300 1428 61300 61350 1429 61350 61400 1431 61400 61450 1432 61450 61500 1434 61500 61550 1436 61550 61600 1437 61600 61650 1439 61650 61700 1441 61700 61750 1442 61750 61800 1444 61800 61850 1445 61850 61900 1447 61900 61950 1449 61950 62000 1450 62000 62050 1452 62050 62100 1453 62100 62150 1455 62150 62200 1457 62200 62250 1458 62250 62300 1460 62300 62350 1462 62350 62400 1463 62400 62450 1465 62450 62500 1466 62500 62550 1468 62550 62600 1470 62600 62650 1471 62650 62700 1473 62700 62750 1474 62750 62800 1476 62800 62850 1478 62850 62900 1479 62900 62950 1481 62950 63000 1482 63000 63050 1484 63050 63100 1486 63100 63150 1487 63150 63200 1489 63200 63250 1491 63250 63300 1492 63300 63350 1494 63350 63400 1495 63400 63450 1497 63450 63500 1499 63500 63550 1500 63550 63600 1502 63600 63650 1503 63650 63700 1505 63700 63750 1507 63750 63800 1508 63800 63850 1510 63850 63900 1512 63900 63950 1513 63950 64000 1515 64000 64050 1516 64050 64100 1518 64100 64150 1520 64150 64200 1521 64200 64250 1523 64250 64300 1524 64300 64350 1526 64350 64400 1528 64400 64450 1529 64450 64500 1531 64500 64550 1532 64550 64600 1534 64600 64650 1536 64650 64700 1537 64700 64750 1539 64750 64800 1541 64800 64850 1542 64850 64900 1544 64900 64950 1545 64950 65000 1547 65000 65050 1549 65050 65100 1550 65100 65150 1552 65150 65200 1553 65200 65250 1555 65250 65300 1557 65300 65350 1558 65350 65400 1560 65400 65450 1562 65450 65500 1563 65500 65550 1565 65550 65600 1566 65600 65650 1568 65650 65700 1570 65700 65750 1571 65750 65800 1573 65800 65850 1574 65850 65900 1576 65900 65950 1578 65950 66000 1579 66000 66050 1581 66050 66100 1582 66100 66150 1584 66150 66200 1586 66200 66250 1587 66250 66300 1589 66300 66350 1591 66350 66400 1592 66400 66450 1594 66450 66500 1595 66500 66550 1597 66550 66600 1599 66600 66650 1600 66650 66700 1602 66700 66750 1603 66750 66800 1605 66800 66850 1607 66850 66900 1608 66900 66950 1610 66950 67000 1612 67000 67050 1613 67050 67100 1615 67100 67150 1616 67150 67200 1618 67200 67250 1620 67250 67300 1621 67300 67350 1623 67350 67400 1624 67400 67450 1626 67450 67500 1628 67500 67550 1629 67550 67600 1631 67600 67650 1632 67650 67700 1634 67700 67750 1636 67750 67800 1637 67800 67850 1639 67850 67900 1641 67900 67950 1642 67950 68000 1644 68000 68050 1645 68050 68100 1647 68100 68150 1649 68150 68200 1650 68200 68250 1652 68250 68300 1653 68300 68350 1655 68350 68400 1657 68400 68450 1658 68450 68500 1660 68500 68550 1662 68550 68600 1663 68600 68650 1665 68650 68700 1666 68700 68750 1668 68750 68800 1670 68800 68850 1671 68850 68900 1673 68900 68950 1674 68950 69000 1676 69000 69050 1678 69050 69100 1679 69100 69150 1681 69150 69200 1683 69200 69250 1684 69250 69300 1686 69300 69350 1687 69350 69400 1689 69400 69450 1691 69450 69500 1692 69500 69550 1694 69550 69600 1695 69600 69650 1697 69650 69700 1699 69700 69750 1700 69750 69800 1702 69800 69850 1703 69850 69900 1705 69900 69950 1707 69950 70000 1708 34

35 79000 79050 2000 79050 79100 2002 79100 79150 2003 79150 79200 2005 79200 79250 2007 79250 79300 2008 79300 79350 2010 79350 79400 2012 79400 79450 2013 79450 79500 2015 79500 79550 2016 79550 79600 2018 79600 79650 2020 79650 79700 2021 79700 79750 2023 79750 79800 2024 79800 79850 2026 79850 79900 2028 79900 79950 2029 79950 80000 2031 80000 80050 2033 80050 80100 2034 80100 80150 2036 80150 80200 2037 80200 80250 2039 80250 80300 2041 80300 80350 2042 80350 80400 2044 80400 80450 2045 80450 80500 2047 80500 80550 2049 80550 80600 2050 80600 80650 2052 80650 80700 2053 80700 80750 2055 80750 80800 2057 80800 80850 2058 80850 80900 2060 80900 80950 2062 80950 81000 2063 81000 81050 2065 81050 81100 2066 81100 81150 2068 81150 81200 2070 81200 81250 2071 81250 81300 2073 81300 81350 2074 81350 81400 2076 81400 81450 2078 81450 81500 2079 81500 81550 2081 81550 81600 2083 81600 81650 2084 81650 81700 2086 81700 81750 2087 81750 81800 2089 81800 81850 2091 81850 81900 2092 81900 81950 2094 81950 82000 2095 76000 76050 1903 76050 76100 1905 76100 76150 1907 76150 76200 1908 76200 76250 1910 76250 76300 1912 76300 76350 1913 76350 76400 1915 76400 76450 1916 76450 76500 1918 76500 76550 1920 76550 76600 1921 76600 76650 1923 76650 76700 1924 76700 76750 1926 76750 76800 1928 76800 76850 1929 76850 76900 1931 76900 76950 1933 76950 77000 1934 77000 77050 1936 77050 77100 1937 77100 77150 1939 77150 77200 1941 77200 77250 1942 77250 77300 1944 77300 77350 1945 77350 77400 1947 77400 77450 1949 77450 77500 1950 77500 77550 1952 77550 77600 1953 77600 77650 1955 77650 77700 1957 77700 77750 1958 77750 77800 1960 77800 77850 1962 77850 77900 1963 77900 77950 1965 77950 78000 1966 78000 78050 1968 78050 78100 1970 78100 78150 1971 78150 78200 1973 78200 78250 1974 78250 78300 1976 78300 78350 1978 78350 78400 1979 78400 78450 1981 78450 78500 1983 78500 78550 1984 78550 78600 1986 78600 78650 1987 78650 78700 1989 78700 78750 1991 78750 78800 1992 78800 78850 1994 78850 78900 1995 78900 78950 1997 78950 79000 1999 73000 73050 1807 73050 73100 1808 73100 73150 1810 73150 73200 1812 73200 73250 1813 73250 73300 1815 73300 73350 1816 73350 73400 1818 73400 73450 1820 73450 73500 1821 73500 73550 1823 73550 73600 1824 73600 73650 1826 73650 73700 1828 73700 73750 1829 73750 73800 1831 73800 73850 1833 73850 73900 1834 73900 73950 1836 73950 74000 1837 74000 74050 1839 74050 74100 1841 74100 74150 1842 74150 74200 1844 74200 74250 1845 74250 74300 1847 74300 74350 1849 74350 74400 1850 74400 74450 1852 74450 74500 1853 74500 74550 1855 74550 74600 1857 74600 74650 1858 74650 74700 1860 74700 74750 1862 74750 74800 1863 74800 74850 1865 74850 74900 1866 74900 74950 1868 74950 75000 1870 75000 75050 1871 75050 75100 1873 75100 75150 1874 75150 75200 1876 75200 75250 1878 75250 75300 1879 75300 75350 1881 75350 75400 1883 75400 75450 1884 75450 75500 1886 75500 75550 1887 75550 75600 1889 75600 75650 1891 75650 75700 1892 75700 75750 1894 75750 75800 1895 75800 75850 1897 75850 75900 1899 75900 75950 1900 75950 76000 1902 70000 70050 1710 70050 70100 1712 70100 70150 1713 70150 70200 1715 70200 70250 1716 70250 70300 1718 70300 70350 1720 70350 70400 1721 70400 70450 1723 70450 70500 1724 70500 70550 1726 70550 70600 1728 70600 70650 1729 70650 70700 1731 70700 70750 1733 70750 70800 1734 70800 70850 1736 70850 70900 1737 70900 70950 1739 70950 71000 1741 71000 71050 1742 71050 71100 1744 71100 71150 1745 71150 71200 1747 71200 71250 1749 71250 71300 1750 71300 71350 1752 71350 71400 1753 71400 71450 1755 71450 71500 1757 71500 71550 1758 71550 71600 1760 71600 71650 1762 71650 71700 1763 71700 71750 1765 71750 71800 1766 71800 71850 1768 71850 71900 1770 71900 71950 1771 71950 72000 1773 72000 72050 1774 72050 72100 1776 72100 72150 1778 72150 72200 1779 72200 72250 1781 72250 72300 1783 72300 72350 1784 72350 72400 1786 72400 72450 1787 72450 72500 1789 72500 72550 1791 72550 72600 1792 72600 72650 1794 72650 72700 1795 72700 72750 1797 72750 72800 1799 72800 72850 1800 72850 72900 1802 72900 72950 1803 72950 73000 1805

2021 Income Tax Table for Ohio IT 1040 If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: $71,000 $74,000 $77,000 $72,000 $75,000 $78,000 $70,000 $73,000 $76,000 $79,000 $80,000 $82,000 $83,000 $81,000 $84,000 82000 82050 2097 82050 82100 2099 82100 82150 2100 82150 82200 2102 82200 82250 2103 82250 82300 2105 82300 82350 2107 82350 82400 2108 82400 82450 2110 82450 82500 2112 82500 82550 2113 82550 82600 2115 82600 82650 2116 82650 82700 2118 82700 82750 2120 82750 82800 2121 82800 82850 2123 82850 82900 2124 82900 82950 2126 82950 83000 2128 83000 83050 2129 83050 83100 2131 83100 83150 2133 83150 83200 2134 83200 83250 2136 83250 83300 2137 83300 83350 2139 83350 83400 2141 83400 83450 2142 83450 83500 2144 83500 83550 2145 83550 83600 2147 83600 83650 2149 83650 83700 2150 83700 83750 2152 83750 83800 2153 83800 83850 2155 83850 83900 2157 83900 83950 2158 83950 84000 2160 84000 84050 2162 84050 84100 2163 84100 84150 2165 84150 84200 2166 84200 84250 2168 84250 84300 2170 84300 84350 2171 84350 84400 2173 84400 84450 2174 84450 84500 2176 84500 84550 2178 84550 84600 2179 84600 84650 2181 84650 84700 2183 84700 84750 2184 84750 84800 2186 84800 84850 2187 84850 84900 2189 84900 84950 2191 84950 85000 2192

36 88000 88050 2291 88050 88100 2292 88100 88150 2294 88150 88200 2295 88200 88250 2297 88250 88300 2299 88300 88350 2300 88350 88400 2302 88400 88450 2304 88450 88500 2305 88500 88550 2307 88550 88600 2309 88600 88650 2311 88650 88700 2313 88700 88750 2314 88750 88800 2316 88800 88850 2318 88850 88900 2320 88900 88950 2322 88950 89000 2324 89000 89050 2326 89050 89100 2327 89100 89150 2329 89150 89200 2331 89200 89250 2333 89250 89300 2335 89300 89350 2337 89350 89400 2338 89400 89450 2340 89450 89500 2342 89500 89550 2344 89550 89600 2346 89600 89650 2348 89650 89700 2349 89700 89750 2351 89750 89800 2353 89800 89850 2355 89850 89900 2357 89900 89950 2359 89950 90000 2361 90000 90050 2362 90050 90100 2364 90100 90150 2366 90150 90200 2368 90200 90250 2370 90250 90300 2372 90300 90350 2373 90350 90400 2375 90400 90450 2377 90450 90500 2379 90500 90550 2381 90550 90600 2383 90600 90650 2385 90650 90700 2386 90700 90750 2388 90750 90800 2390 90800 90850 2392 90850 90900 2394 90900 90950 2396 90950 91000 2397 2021 Income Tax Table for Ohio IT 1040 If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: $86,000 $89,000 $92,000 $87,000 $90,000 $93,000 $85,000 $88,000 $91,000 $94,000 $95,000 $97,000 $98,000 $96,000 $99,000 85000 85050 2194 85050 85100 2195 85100 85150 2197 85150 85200 2199 85200 85250 2200 85250 85300 2202 85300 85350 2203 85350 85400 2205 85400 85450 2207 85450 85500 2208 85500 85550 2210 85550 85600 2212 85600 85650 2213 85650 85700 2215 85700 85750 2216 85750 85800 2218 85800 85850 2220 85850 85900 2221 85900 85950 2223 85950 86000 2224 86000 86050 2226 86050 86100 2228 86100 86150 2229 86150 86200 2231 86200 86250 2233 86250 86300 2234 86300 86350 2236 86350 86400 2237 86400 86450 2239 86450 86500 2241 86500 86550 2242 86550 86600 2244 86600 86650 2245 86650 86700 2247 86700 86750 2249 86750 86800 2250 86800 86850 2252 86850 86900 2254 86900 86950 2255 86950 87000 2257 87000 87050 2258 87050 87100 2260 87100 87150 2262 87150 87200 2263 87200 87250 2265 87250 87300 2266 87300 87350 2268 87350 87400 2270 87400 87450 2271 87450 87500 2273 87500 87550 2274 87550 87600 2276 87600 87650 2278 87650 87700 2279 87700 87750 2281 87750 87800 2283 87800 87850 2284 87850 87900 2286 87900 87950 2287 87950 88000 2289 91000 91050 2399 91050 91100 2401 91100 91150 2403 91150 91200 2405 91200 91250 2407 91250 91300 2408 91300 91350 2410 91350 91400 2412 91400 91450 2414 91450 91500 2416 91500 91550 2418 91550 91600 2420 91600 91650 2421 91650 91700 2423 91700 91750 2425 91750 91800 2427 91800 91850 2429 91850 91900 2431 91900 91950 2432 91950 92000 2434 92000 92050 2436 92050 92100 2438 92100 92150 2440 92150 92200 2442 92200 92250 2444 92250 92300 2445 92300 92350 2447 92350 92400 2449 92400 92450 2451 92450 92500 2453 92500 92550 2455 92550 92600 2456 92600 92650 2458 92650 92700 2460 92700 92750 2462 92750 92800 2464 92800 92850 2466 92850 92900 2468 92900 92950 2469 92950 93000 2471 93000 93050 2473 93050 93100 2475 93100 93150 2477 93150 93200 2479 93200 93250 2480 93250 93300 2482 93300 93350 2484 93350 93400 2486 93400 93450 2488 93450 93500 2490 93500 93550 2491 93550 93600 2493 93600 93650 2495 93650 93700 2497 93700 93750 2499 93750 93800 2501 93800 93850 2503 93850 93900 2504 93900 93950 2506 93950 94000 2508 94000 94050 2510 94050 94100 2512 94100 94150 2514 94150 94200 2515 94200 94250 2517 94250 94300 2519 94300 94350 2521 94350 94400 2523 94400 94450 2525 94450 94500 2527 94500 94550 2528 94550 94600 2530 94600 94650 2532 94650 94700 2534 94700 94750 2536 94750 94800 2538 94800 94850 2539 94850 94900 2541 94900 94950 2543 94950 95000 2545 95000 95050 2547 95050 95100 2549 95100 95150 2550 95150 95200 2552 95200 95250 2554 95250 95300 2556 95300 95350 2558 95350 95400 2560 95400 95450 2562 95450 95500 2563 95500 95550 2565 95550 95600 2567 95600 95650 2569 95650 95700 2571 95700 95750 2573 95750 95800 2574 95800 95850 2576 95850 95900 2578 95900 95950 2580 95950 96000 2582 96000 96050 2584 96050 96100 2586 96100 96150 2587 96150 96200 2589 96200 96250 2591 96250 96300 2593 96300 96350 2595 96350 96400 2597 96400 96450 2598 96450 96500 2600 96500 96550 2602 96550 96600 2604 96600 96650 2606 96650 96700 2608 96700 96750 2609 96750 96800 2611 96800 96850 2613 96850 96900 2615 96900 96950 2617 96950 97000 2619 97000 97050 2621 97050 97100 2622 97100 97150 2624 97150 97200 2626 97200 97250 2628 97250 97300 2630 97300 97350 2632 97350 97400 2633 97400 97450 2635 97450 97500 2637 97500 97550 2639 97550 97600 2641 97600 97650 2643 97650 97700 2645 97700 97750 2646 97750 97800 2648 97800 97850 2650 97850 97900 2652 97900 97950 2654 97950 98000 2656 98000 98050 2657 98050 98100 2659 98100 98150 2661 98150 98200 2663 98200 98250 2665 98250 98300 2667 98300 98350 2669 98350 98400 2670 98400 98450 2672 98450 98500 2674 98500 98550 2676 98550 98600 2678 98600 98650 2680 98650 98700 2681 98700 98750 2683 98750 98800 2685 98800 98850 2687 98850 98900 2689 98900 98950 2691 98950 99000 2692 99000 99050 2694 99050 99100 2696 99100 99150 2698 99150 99200 2700 99200 99250 2702 99250 99300 2704 99300 99350 2705 99350 99400 2707 99400 99450 2709 99450 99500 2711 99500 99550 2713 99550 99600 2715 99600 99650 2716 99650 99700 2718 99700 99750 2720 99750 99800 2722 99800 99850 2724 99850 99900 2726 99900 99950 2728 99950 100000 2729

37 2021 Income Tax Table for Ohio IT 1040 If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: If your line 7 amount is: At least: Up to: Ohio tax: $101,000 $104,000 $107,000 $102,000 $105,000 $108,000 $100,000 $103,000 $106,000 $109,000 $110,000 103000 103050 2842 103050 103100 2844 103100 103150 2846 103150 103200 2847 103200 103250 2849 103250 103300 2851 103300 103350 2853 103350 103400 2855 103400 103450 2857 103450 103500 2858 103500 103550 2860 103550 103600 2862 103600 103650 2864 103650 103700 2866 103700 103750 2868 103750 103800 2869 103800 103850 2871 103850 103900 2873 103900 103950 2875 103950 104000 2877 104000 104050 2879 104050 104100 2881 104100 104150 2882 104150 104200 2884 104200 104250 2886 104250 104300 2888 104300 104350 2890 104350 104400 2892 104400 104450 2893 104450 104500 2895 104500 104550 2897 104550 104600 2899 104600 104650 2901 104650 104700 2903 104700 104750 2905 104750 104800 2906 104800 104850 2908 104850 104900 2910 104900 104950 2912 104950 105000 2914 105000 105050 2916 105050 105100 2917 105100 105150 2919 105150 105200 2921 105200 105250 2923 105250 105300 2925 105300 105350 2927 105350 105400 2929 105400 105450 2930 105450 105500 2932 105500 105550 2934 105550 105600 2936 105600 105650 2938 105650 105700 2940 105700 105750 2941 105750 105800 2943 105800 105850 2945 105850 105900 2947 105900 105950 2949 105950 106000 2951 109000 109050 3063 109050 109100 3065 109100 109150 3067 109150 109200 3069 109200 109250 3070 109250 109300 3072 109300 109350 3074 109350 109400 3076 109400 109450 3078 109450 109500 3080 109500 109550 3082 109550 109600 3083 109600 109650 3085 109650 109700 3087 109700 109750 3089 109750 109800 3091 109800 109850 3093 109850 109900 3094 109900 109950 3096 109950 110000 3098 110000 110050 3100 110050 110100 3102 110100 110150 3104 110150 110200 3106 110200 110250 3107 110250 110300 3109 110300 110350 3111 110350 110400 3113 110400 110450 3115 110450 110500 3117 110500 110550 3118 110550 110600 3120 110600 110650 3122 106000 106050 2952 106050 106100 2954 106100 106150 2956 106150 106200 2958 106200 106250 2960 106250 106300 2962 106300 106350 2964 106350 106400 2965 106400 106450 2967 106450 106500 2969 106500 106550 2971 106550 106600 2973 106600 106650 2975 106650 106700 2976 106700 106750 2978 106750 106800 2980 106800 106850 2982 106850 106900 2984 106900 106950 2986 106950 107000 2988 107000 107050 2989 107050 107100 2991 107100 107150 2993 107150 107200 2995 107200 107250 2997 107250 107300 2999 107300 107350 3000 107350 107400 3002 107400 107450 3004 107450 107500 3006 107500 107550 3008 107550 107600 3010 107600 107650 3011 107650 107700 3013 107700 107750 3015 107750 107800 3017 107800 107850 3019 107850 107900 3021 107900 107950 3023 107950 108000 3024 108000 108050 3026 108050 108100 3028 108100 108150 3030 108150 108200 3032 108200 108250 3034 108250 108300 3035 108300 108350 3037 108350 108400 3039 108400 108450 3041 108450 108500 3043 108500 108550 3045 108550 108600 3047 108600 108650 3048 108650 108700 3050 108700 108750 3052 108750 108800 3054 108800 108850 3056 108850 108900 3058 108900 108950 3059 108950 109000 3061 100000 100050 2731 100050 100100 2733 100100 100150 2735 100150 100200 2737 100200 100250 2739 100250 100300 2740 100300 100350 2742 100350 100400 2744 100400 100450 2746 100450 100500 2748 100500 100550 2750 100550 100600 2751 100600 100650 2753 100650 100700 2755 100700 100750 2757 100750 100800 2759 100800 100850 2761 100850 100900 2763 100900 100950 2764 100950 101000 2766 101000 101050 2768 101050 101100 2770 101100 101150 2772 101150 101200 2774 101200 101250 2775 101250 101300 2777 101300 101350 2779 101350 101400 2781 101400 101450 2783 101450 101500 2785 101500 101550 2787 101550 101600 2788 101600 101650 2790 101650 101700 2792 101700 101750 2794 101750 101800 2796 101800 101850 2798 101850 101900 2799 101900 101950 2801 101950 102000 2803 102000 102050 2805 102050 102100 2807 102100 102150 2809 102150 102200 2810 102200 102250 2812 102250 102300 2814 102300 102350 2816 102350 102400 2818 102400 102450 2820 102450 102500 2822 102500 102550 2823 102550 102600 2825 102600 102650 2827 102650 102700 2829 102700 102750 2831 102750 102800 2833 102800 102850 2834 102850 102900 2836 102900 102950 2838 102950 103000 2840 SEE THE BRACKETS ON PAGE 31 FOR INCOME GREATER THAN $110,650.

Box b – This is your employer identification number (EIN). Box 15 – For states other than Ohio, do not include the amount in box 17 as Ohio income tax withheld. Box 16/17 – Your state wages and state income tax withholding. Only include Ohio amounts on the Schedule of Ohio Withholding. School District Withholding Both city and school district tax information is reported in boxes 19 and 20. Do not include any city income tax withholding on either the SD 100 or the IT 1040. A locality name that begins with "R" followed by a 3 or 4-digit number indicates city income tax, not school district income tax. Box 19/20 – Only include the school district tax in box 19 for the school district that is identified in box 20 (which typically shows "SD" and a four-digit code or "SD" and the abbreviated name of the school district). Do not include any amounts in box 19 on the IT 1040. Box 14 – Your school district withholding and its school district name/number may be reported here instead of in boxes 19 and 20. 2021 Ohio IT 1040 / SD 100 Sample W-2 – This form reports wages and withholding. See "Ohio Income Tax Withheld" on page 14 and "School District Income Tax Withheld" on page 47 for more information on reporting your Ohio and school district withholding on your return. 38

2021 Ohio IT 1040 / SD 100 Sample W-2G – This form reports gambling winnings and withholding. See "Ohio Income Tax Withheld" on page 14 for more information on reporting Ohio withholding on your return. Box 1 – Your reportable winnings. Box 13 – For states other than Ohio, do not include the amount in box 15 as Ohio income tax withheld. Box 15 – Your state income tax withholding. Only include Ohio amounts on the Schedule of Ohio Withholding. Sample 1099-R – This form reports retirement income and withholding. See "Ohio Income Tax Withheld" on page 14 for more information on reporting Ohio withholding on your return. Box 2a – Taxable portion of the distribution. Box 14 – Your state income tax withholding. Only include Ohio amounts on the Schedule of Ohio Withholding. Box 15 – For states other than Ohio, do not include the amount on the IT 1040. 39

Below is an alphabetical list of all school districts in Ohio with their respective school district numbers. Enter the school district number for the district in which you lived for the majority of the tax year on your Ohio IT 1040. Full-year nonresidents of Ohio should enter 9999. If you do not know the school district in which you live, use "The Finder" at tax.ohio.gov/Finder. If you believe there is an error or have questions regarding The Finder, email TheFinder@tax.state.oh.us. You can also verify your school district by contacting your county auditor or county board of elections. Bold print indicates a school district with an income tax for the tax year. An asterisk (*) indicates a school district with a newly enacted tax, or a change in rate or tax type. The tax rate for each district is listed as a four-digit decimal. Districts with a "T" use the traditional tax base. Districts with an "E" use the "earned income" tax base. If you were a resident of a taxing school district for any portion of the tax year, you may be required to file a school district income tax return, Ohio SD 100. For more information, see page 46. A Ada EVSD 3301 .0150 T Adams County/Ohio Valley LSD 0101 - - Adena LSD 7101 - - Akron CSD 7701 - - Alexander LSD 0501 .0100 E Allen East LSD 0201 - - Alliance CSD 7601 - - Amanda-Clearcreek LSD 2301 .0200 E Amherst EVSD 4701 - - Anna LSD 7501 .0150 T Ansonia LSD 1901 .0175 T Anthony Wayne LSD 4801 - - Antwerp LSD 6301 .0150 T Arcadia LSD 3201 .0100 T Arcanum-Butler LSD 1902 .0150 T Archbold Area LSD 2601 - - Arlington LSD 3202 .0125 T Ashland CSD 0301 - - Ashtabula Area CSD 0401 - - Athens CSD 0502 .0100 E Aurora CSD 6701 - - Austintown LSD 5001 - - Avon Lake CSD 4702 - - Avon LSD 4703 - - Ayersville LSD 2001 .0100 T B Barberton CSD 7702 - - Barnesville EVSD 0701 - - Batavia LSD 1301 - - Bath LSD 0202 - - Bay Village CSD 1801 - - Beachwood CSD 1802 - - Beaver LSD 1501 - - Beavercreek LSD 2901 - - Bedford CSD 1803 - - Bellaire CSD 0702 - - Bellefontaine CSD 4601 - - Bellevue CSD 3901 .0050 T Belpre CSD 8401 - - Benjamin Logan LSD 4602 - - Benton-Carroll-Salem LSD 6201 - - Berea CSD 1804 - - Berkshire LSD 2801 .0100 E Berne Union LSD 2302 .0200 E Bethel LSD 5501 .0075 E Bethel-Tate LSD 1302 - - Bexley CSD 2501 .0075 T Big Walnut LSD 2101 .0075 T Black River LSD 5201 - - Blanchester LSD 1401 - - Bloom-Carroll LSD 2303 .0125 T Bloomfield-Mespo LSD 7801 - - Bloom-Vernon LSD 7301 - - Bluffton EVSD 0203 .0050 T Boardman LSD 5002 - - Botkins LSD 7502 .0125 E Bowling Green CSD 8701 .0050 T Bradford EVSD 5502 .0175 T Brecksville-Broadview Heights CSD 1806 - - Bridgeport EVSD 0703 - - Bright LSD 3601 - - Bristol LSD 7802 - - Brookfield LSD 7803 - - Brooklyn CSD 1807 - - Brookville LSD 5701 - - Brown LSD 1001 - - Brunswick CSD 5202 - - Bryan CSD 8601 .0100 T Buckeye LSD (Ashtabula) 0402 - - Buckeye LSD (Jefferson) 4101 - - Buckeye LSD (Medina) 5203 - - Buckeye Central LSD 1701 .0150 T Buckeye Valley LSD 2102 .0100 T Bucyrus CSD 1702 - - C Caldwell EVSD 6101 - - Cambridge CSD 3001 - - Campbell CSD 5003 - - Canal Winchester LSD 2502 .0075 T Canfield LSD 5004 - - Canton CSD 7602 - - Canton LSD 7603 - - Cardinal LSD 2802 - - Cardington-Lincoln LSD 5901 .0075 E Carey EVSD 8801 .0100 T Carlisle LSD 8301 .0100 T Carrollton EVSD 1002 - - Ohio School District Numbers *New tax/rate T = Traditional E = Earned Income School District Name SD # Tax Rate Tax Type School District Name SD # Tax Rate Tax Type 2021 Ohio School Districts 40

Cedar Cliff LSD 2902 .0125 T Celina CSD 5401 .0100 E Centerburg LSD 4201 .0075 T Centerville CSD 5702 - - Central LSD 2002 .0125 T Chagrin Falls EVSD 1808 - - Champion LSD 7804 - - Chardon LSD 2803 - - Chesapeake Union EVSD 4401 - - Chillicothe CSD 7102 - - Chippewa LSD 8501 .0100 E Cincinnati CSD 3101 - - Circleville CSD 6501 .0075 E Clark-Shawnee LSD 1207 - - Clay LSD 7302 - - Claymont CSD 7901 - - Clear Fork Valley LSD 7001 .0100 E Clearview LSD 4704 - - Clermont-Northeastern LSD 1303 .0100 T Cleveland Hts.-University Hts. CSD 1810 - - Cleveland Municipal CSD 1809 - - Clinton-Massie LSD 1402 .0050 E Cloverleaf LSD 5204 .0125 E *Clyde-Green Springs EVSD 7201 .0150 E Coldwater EVSD 5402 .0050 T College Corner LSD 6801 - - Colonel Crawford LSD 1703 .0125 T Columbia LSD 4705 - - Columbiana EVSD 1502 .0100 T Columbus CSD 2503 - - Columbus Grove LSD 6901 .0100 T Conneaut Area CSD 0403 - - Conotton Valley Union LSD 3401 - - Continental LSD 6902 .0100 T Copley-Fairlawn CSD 7703 - - Cory-Rawson LSD 3203 .0175 T Coshocton CSD 1601 - - Coventry LSD 7704 - - Covington EVSD 5503 .0200 T Crestline EVSD 1704 .0025 E Crestview LSD (Columbiana) 1503 .0100 T Crestview LSD (Richland) 7002 - - Crestview LSD (Van Wert) 8101 .0100 T Crestwood LSD 6702 - - Crooksville EVSD 6401 - - Cuyahoga Falls CSD 7705 - - Cuyahoga Heights LSD 1811 - - D Dalton LSD 8502 .0075 T Danbury LSD 6202 - - Danville LSD 4202 .0150 T Dawson-Bryant LSD 4402 - - Dayton CSD 5703 - - Deer Park Community CSD 3102 - - Defiance CSD 2003 .0050 T Delaware CSD 2103 - - *Delphos CSD 0204 .0050 T Dover CSD 7902 - - Dublin CSD 2513 - - E East Cleveland CSD 1812 - - *New tax/rate T = Traditional E = Earned Income East Clinton LSD 1403 - - East Guernsey LSD 3002 - - East Holmes LSD 3801 - - East Knox LSD 4203 - - East Liverpool CSD 1504 - - East Muskingum LSD 6001 - - *East Palestine CSD 1505 .0050 E Eastern LSD (Brown) 0801 - - Eastern LSD (Meigs) 5301 - - Eastern LSD (Pike) 6601 - - Eastwood LSD 8702 .0100 E Eaton CSD 6803 .0150 T Edgerton LSD 8602 .0100 T Edgewood CSD 0901 - - Edison LSD (Erie) 2201 - - Edison LSD (Jefferson) 4102 - - Edon-Northwest LSD 8603 .0100 E Elgin LSD 5101 .0075 E Elida LSD 0205 - - Elmwood LSD 8703 .0125 T Elyria CSD 4706 - - Euclid CSD 1813 - - Evergreen LSD 2602 .0150 T F Fairbanks LSD 8001 .0100 T Fairborn CSD 2903 .0050 T Fairfield CSD 0902 - - Fairfield LSD 3602 - - Fairfield Union LSD 2304 .0200 T Fairland LSD 4403 - - Fairlawn LSD 7503 .0075 T Fairless LSD 7604 - - Fairport Harbor EVSD 4301 - - Fairview Park CSD 1814 - - Fayette LSD 2603 .0100 T Fayetteville-Perry LSD 0802 - - Federal Hocking LSD 0503 - - Felicity-Franklin LSD 1304 - - Field LSD 6703 - - Findlay CSD 3204 - - Finneytown LSD 3103 - - Firelands LSD 4707 - - Forest Hills LSD 3104 - - Fort Frye LSD 8402 - - Fort Loramie LSD 7504 .0150 T Fort Recovery LSD 5406 .0150 T Fostoria CSD 7402 - - Franklin CSD 8304 - - Franklin LSD 6002 - - Franklin Monroe LSD 1903 .0075 T Fredericktown LSD 4204 - - Fremont CSD 7202 .0125 T Frontier LSD 8403 - - G Gahanna-Jefferson CSD 2506 - - Galion CSD 1705 - - Gallia County LSD 2701 - - Gallipolis CSD 2702 - - Garaway LSD 7903 - - Garfield Heights CSD 1815 - - Geneva Area CSD 0404 .0125 E School District Name SD # Tax Rate Tax Type School District Name SD # Tax Rate Tax Type 41

Genoa Area LSD 6203 - - Georgetown EVSD 0803 - - Gibsonburg EVSD 7203 .0100 E Girard CSD 7807 - - Goshen LSD 1305 .0100 T Graham LSD 1101 - - Grand Valley LSD 0405 - - Grandview Heights CSD 2504 - - Granville EVSD 4501 .0075 T Green LSD (Scioto) 7303 - - Green LSD (Summit) 7707 - - Green LSD (Wayne) 8503 .0050 E Greeneview LSD 2904 .0100 T Greenfield EVSD 3603 .0125 E Greenon LSD 1201 - - Greenville CSD 1904 .0050 T Groveport Madison LSD 2507 - - H Hamilton CSD 0903 - - Hamilton LSD 2505 - - Hardin-Houston LSD 7505 .0075 T Hardin Northern LSD 3302 .0175 T Harrison Hills CSD 3402 - - Heath CSD 4502 - - *Hicksville EVSD 2004 .0150 T Highland LSD (Medina) 5205 - - Highland LSD (Morrow) 5902 .0050 T Hilliard CSD 2510 - - Hillsboro CSD 3604 .0100 T Hillsdale LSD 0302 .0125 E Holgate LSD 3501 .0150 T Hopewell-Loudon LSD 7403 .0050 E Howland LSD 7808 - - Hubbard EVSD 7809 - - Huber Heights CSD 5715 - - Hudson CSD 7708 - - Huntington LSD 7103 - - Huron CSD 2202 - - I Independence LSD 1816 - - Indian Creek LSD 4103 - - Indian Hill EVSD 3106 - - Indian Lake LSD 4603 - - Indian Valley LSD 7904 - - Ironton CSD 4404 - - J Jackson Center LSD 7506 .0150 E Jackson CSD 4001 - - Jackson LSD 7605 - - Jackson-Milton LSD 5005 - - James A. Garfield LSD 6704 .0150 E Jefferson Area LSD 0406 - - Jefferson LSD 4901 .0100 E Jefferson Township LSD 5704 - - Jennings LSD 6903 .0075 T Johnstown-Monroe LSD 4503 .0100 T Jonathan Alder LSD 4902 .0125 E Joseph Badger LSD 7810 - - K Kalida LSD 6904 .0100 T Kelleys Island LSD 2203 - - Kenston LSD 2804 - - Kent CSD 6705 - - Kenton CSD 3303 .0100 T Kettering CSD 5705 - - Keystone LSD 4708 - - Kings LSD 8303 - - Kirtland LSD 4302 - - L LaBrae LSD 7811 - - Lake LSD (Stark) 7606 - - Lake LSD (Wood) 8704 - - Lakeview LSD 7812 - - Lakewood CSD 1817 - - Lakewood LSD 4504 - - Lakota LSD (Butler) 0904 - - Lakota LSD (Sandusky) 7204 .0150 T Lancaster CSD 2305 .0150 E Lebanon CSD 8305 - - Leetonia EVSD 1506 - - Leipsic LSD 6905 .0075 T Lexington LSD 7003 - - Liberty LSD 7813 - - Liberty Center LSD 3502 .0175 T Liberty Union-Thurston LSD 2306 .0175 T Liberty-Benton LSD 3205 .0075 T Licking Heights LSD 4505 - - Licking Valley LSD 4506 .0100 T Lima CSD 0206 - - Lincolnview LSD 8102 - - Lisbon EVSD 1507 - - Little Miami LSD 8306 - - Lockland CSD 3107 - - Logan Elm LSD 6502 .0100 E Logan-Hocking LSD 3701 - - London CSD 4903 .0100 T Lorain CSD 4709 - - Lordstown LSD 7814 - - Loudonville-Perrysville EVSD 0303 .0125 T Louisville CSD 7607 - - Loveland CSD 3108 - - Lowellville LSD 5006 - - Lucas LSD 7004 - - Lynchburg-Clay LSD 3605 - - M Mad River LSD 5706 - - Madeira CSD 3109 - - Madison LSD (Butler) 0905 .0050 T Madison LSD (Lake) 4303 - - Madison LSD (Richland) 7005 - - Madison-Plains LSD 4904 .0125 E Manchester LSD (Adams) 0102 - - Manchester LSD (Summit) 7706 - - Mansfield CSD 7006 - - Maple Heights CSD 1818 - - Mapleton LSD 0304 - - Maplewood LSD 7815 - - Margaretta LSD 2204 - - Mariemont CSD 3110 - - Marietta CSD 8404 - - Marion CSD 5102 - - *New tax/rate T = Traditional E = Earned Income School District Name SD # Tax Rate Tax Type School District Name SD # Tax Rate Tax Type 42

*New tax/rate T = Traditional E = Earned Income Marion LSD 5403 - - Marlington LSD 7608 - - Martins Ferry CSD 0704 - - Marysville EVSD 8002 - - Mason CSD 8307 - - Massillon CSD 7609 - - Mathews LSD 7806 - - Maumee CSD 4802 - - Mayfield CSD 1819 - - Maysville LSD 6003 - - McComb LSD 3206 .0150 T McDonald LSD 7816 - - Mechanicsburg EVSD 1102 .0150 T Medina CSD 5206 - - Meigs LSD 5302 - - Mentor EVSD 4304 - - Miami East LSD 5504 .0175 E Miami Trace LSD 2401 - - Miamisburg CSD 5707 - - Middle Bass LSD 6204 - - Middletown CSD 0906 - - Midview LSD 4710 - - Milford EVSD 1306 - - Millcreek-West Unity LSD 8604 .0100 T Miller City-New Cleveland LSD 6906 .0125 T Milton-Union EVSD 5505 .0125 E Minerva LSD 7610 - - Minford LSD 7304 - - Minster LSD 0601 .0100 T Mississinawa Valley LSD 1905 .0175 T Mogadore LSD 7709 - - Mohawk LSD 8802 .0100 T Monroe LSD 0910 - - Monroeville LSD 3902 .0150 E Montpelier EVSD 8605 .0125 E Morgan LSD 5801 - - Mount Gilead EVSD 5903 .0150 T Mount Healthy CSD 3111 - - Mount Vernon CSD 4205 - - N Napoleon Area CSD 3503 - - National Trail LSD 6802 .0175 T Nelsonville-York CSD 0504 - - New Albany-Plain LSD 2508 - - New Boston LSD 7305 - - New Bremen LSD 0602 .0100 T New Knoxville LSD 0603 .0125 T New Lebanon LSD 5708 .0125 T New Lexington CSD 6402 - - New London LSD 3903 .0100 T New Miami LSD 0907 .0100 T New Philadelphia CSD 7906 - - New Richmond EVSD 1307 - - New Riegel LSD 7404 .0150 T Newark CSD 4507 .0100 T Newbury LSD 2806 - - Newcomerstown EVSD 7905 - - Newton Falls EVSD 7817 - - Newton LSD 5506 .0175 T Niles CSD 7818 - - Noble LSD 6102 - - Nordonia Hills CSD 7710 - - North Baltimore LSD 8705 .0125 E North Bass LSD 6205 - - North Canton CSD 7611 - - North Central LSD 8606 - - North College Hill CSD 3112 - - North Fork LSD 4508 .0100 E North Olmsted CSD 1820 - - North Ridgeville CSD 4711 - - North Royalton CSD 1821 - - North Union LSD 8003 .0100 T Northeastern LSD (Clark) 1203 .0100 E Northeastern LSD (Defiance) 2005 - - Northern LSD 6403 - - Northmont CSD 5709 - - Northmor LSD 5904 .0100 T Northridge LSD (Licking) 4509 .0050 E Northridge LSD (Montgomery) 5710 - - Northwest LSD (Hamilton) 3113 - - Northwest LSD (Scioto) 7306 - - Northwest LSD (Stark) 7612 .0100 E Northwestern LSD (Clark) 1204 .0100 E Northwestern LSD (Wayne) 8505 .0125 T Northwood LSD 8706 .0025 E Norton CSD 7711 .0050 E Norwalk CSD 3904 .0050 T Norwayne LSD 8504 .0075 E Norwood CSD 3114 - - O Oak Hill Union LSD 4002 - - Oak Hills LSD 3115 - - Oakwood CSD 5711 - - Oberlin CSD 4712 .0200 T Old Fort LSD 7405 .0100 T Olentangy LSD 2104 - - Olmsted Falls CSD 1822 - - Ontario LSD 7009 - - Orange CSD 1823 - - Oregon CSD 4803 - - Orrville CSD 8506 - - Osnaburg LSD 7613 - - Otsego LSD 8707 .0100 T Ottawa Hills LSD 4804 - - Ottawa-Glandorf LSD 6907 .0150 T Ottoville LSD 6908 .0075 T P Painesville City LSD 4305 - - Paint Valley LSD 7104 - - Pandora-Gilboa LSD 6909 .0175 T Parkway LSD 5405 .0100 T Parma CSD 1824 - - Patrick Henry LSD 3504 .0175 T Paulding EVSD 6302 .0100 T Perkins LSD 2205 - - Perry LSD (Allen) 0207 - - Perry LSD (Lake) 4307 - - Perry LSD (Stark) 7614 - - Perrysburg EVSD 8708 .0050 T Pettisville LSD 2604 .0100 T Pickerington LSD 2307 .0100 T Pike-Delta-York LSD 2605 - - School District Name SD # Tax Rate Tax Type School District Name SD # Tax Rate Tax Type 43

*New tax/rate T = Traditional E = Earned Income Piqua CSD 5507 .0125 T Plain LSD 7615 - - Pleasant LSD 5103 .0100 E Plymouth-Shiloh LSD 7007 .0100 T Poland LSD 5007 - - Port Clinton CSD 6206 - - Portsmouth CSD 7307 - - Preble Shawnee LSD 6804 .0100 T Princeton CSD 3116 - - Put-In-Bay LSD 6207 - - Pymatuning Valley LSD 0407 - - R Ravenna CSD 6706 - - Reading Community CSD 3117 - - Revere LSD 7712 - - Reynoldsburg CSD 2509 .0050 T Richmond Heights LSD 1825 - - *Ridgedale LSD 5104 .0100 E Ridgemont LSD 3304 .0175 T Ridgewood LSD 1602 - - Ripley Union Lewis Huntington LSD 0804 - - Rittman EVSD 8507 - - River Valley LSD 5105 .0100 E River View LSD 1603 - - Riverdale LSD 3305 .0100 T Riverside LSD (Lake) 4306 - - Riverside LSD (Logan) 4604 .0150 E Rock Hill LSD 4405 - - Rocky River CSD 1826 - - Rolling Hills LSD 3003 - - Rootstown LSD 6707 - - *Ross LSD 0908 .0125 E Rossford EVSD 8709 - - Russia LSD 7507 .0075 T S Salem CSD 1508 - - Sandusky CSD 2206 - - Sandy Valley LSD 7616 - - Scioto Valley LSD 6602 - - Sebring LSD 5008 .0100 E Seneca East LSD 7406 .0100 T Shadyside LSD 0705 - - Shaker Heights CSD 1827 - - Shawnee LSD 0208 - - Sheffield-Sheffield Lake CSD 4713 - - Shelby CSD 7008 .0100 T Sidney CSD 7508 - - Solon CSD 1828 - - South Central LSD 3905 .0125 T South Euclid-Lyndhurst CSD 1829 - - South Point LSD 4406 - - South Range LSD 5009 - - Southeast LSD (Portage) 6708 - - Southeast LSD (Wayne) 8508 - - Southeastern LSD (Clark) 1205 .0100 T Southeastern LSD (Ross) 7105 - - Southern LSD (Columbiana) 1509 - - Southern LSD (Meigs) 5303 - - Southern LSD (Perry) 6404 - - Southington LSD 7819 - - Southwest LSD 3118 .0075 E Southwest Licking LSD 4510 .0075 T South-Western CSD 2511 - - Spencerville LSD 0209 .0100 T Springboro Community CSD 8302 - - Springfield CSD 1206 - - Springfield LSD (Lucas) 4805 - - Springfield LSD (Mahoning) 5010 .0100 T Springfield LSD (Summit) 7713 - - St. Bernard-Elmwood Place CSD 3119 - - St. Clairsville-Richland CSD 0706 - - St. Henry Consolidated LSD 5407 - - St. Marys CSD 0604 .0100 E Steubenville CSD 4104 - - Stow-Munroe Falls CSD 7714 - - Strasburg-Franklin LSD 7907 - - Streetsboro CSD 6709 - - Strongsville CSD 1830 - - Struthers CSD 5011 - - Stryker LSD 8607 .0150 T Sugarcreek LSD 2905 - - Swanton LSD 2606 .0075 T Switzerland of Ohio LSD 5601 - - Sycamore Community CSD 3120 - - Sylvania CSD 4806 - - Symmes Valley LSD 4407 - - T Talawanda CSD 0909 .0100 T Tallmadge CSD 7715 - - Teays Valley LSD 6503 .0150 E Tecumseh LSD 1202 - - Three Rivers LSD 3121 - - Tiffin CSD 7407 - - Tipp City EVSD 5508 - - Toledo CSD 4807 - - Toronto CSD 4105 - - Triad LSD 1103 .0150 T Tri-County North LSD 6806 .0100 E Trimble LSD 0505 - - Tri-Valley LSD 6004 - - Tri-Village LSD 1906 .0150 T *Triway LSD 8509 .0100 E Trotwood-Madison CSD 5712 - - Troy CSD 5509 .0150 E Tuscarawas Valley LSD 7908 - - Tuslaw LSD 7617 - - Twin Valley Community LSD 6805 .0150 T Twinsburg CSD 7716 - - U Union LSD 0707 - - Union-Scioto LSD 7106 .0050 T United LSD 1510 .0050 T Upper Arlington CSD 2512 - - Upper Sandusky EVSD 8803 .0125 T Upper Scioto Valley LSD 3306 .0050 T Urbana CSD 1104 - - V Valley LSD 7308 - - *Valley View LSD 5713 .0175 T *Van Buren LSD 3207 .0100 T Van Wert CSD 8104 .0100 T Vandalia-Butler CSD 5714 - - School District Name SD # Tax Rate Tax Type School District Name SD # Tax Rate Tax Type 44

*New tax/rate T = Traditional E = Earned Income Vanlue LSD 3208 .0100 T Vermilion LSD 2207 - - Versailles EVSD 1907 .0100 T Vinton County LSD 8201 - - W Wadsworth CSD 5207 - - Walnut Township LSD 2308 .0175 E Wapakoneta CSD 0605 .0075 T Warren CSD 7820 - - Warren LSD 8405 - - Warrensville Heights CSD 1831 - - *Washington Court House CSD 2402 .0100 E Washington LSD 4808 - - Washington-Nile LSD 7309 - - Waterloo LSD 6710 - - Wauseon EVSD 2607 - - Waverly CSD 6603 - - Wayne LSD 8308 - - Wayne Trace LSD 6303 .0125 T Waynesfield-Goshen LSD 0606 .0100 T Weathersfield LSD 7821 - - Wellington EVSD 4715 .0100 T Wellston CSD 4003 - - Wellsville LSD 1511 - - West Branch LSD 5012 - - West Carrollton CSD 5716 - - West Clermont LSD 1308 - - West Geauga LSD 2807 - - West Holmes LSD 3802 - - West Liberty-Salem LSD 1105 .0175 T West Muskingum LSD 6005 - - Western Brown LSD 0805 - - Western LSD 6604 - - Western Reserve LSD (Huron) 3906 .0125 T Western Reserve LSD(Mahoning) 5013 - - Westerville CSD 2514 - - Westfall LSD 6504 - - Westlake CSD 1832 - - Wheelersburg LSD 7310 - - Whitehall CSD 2515 - - Wickliffe CSD 4308 - - Willard CSD 3907 .0075 E Williamsburg LSD 1309 - - Willoughby-Eastlake CSD 4309 - - Wilmington CSD 1404 .0100 T Windham EVSD 6711 - - Winton Woods CSD 3105 - - Wolf Creek LSD 8406 - - Woodmore LSD 7205 - - Woodridge LSD 7717 - - Wooster CSD 8510 - - Worthington CSD 2516 - - Wynford LSD 1706 - - Wyoming CSD 3122 .0125 T XYZ Xenia Community CSD 2906 .0050 T Yellow Springs EVSD 2907 .0100 T Youngstown CSD 5014 - - Zane Trace LSD 7107 .0075 E Zanesville CSD 6006 - - School District Name SD # Tax Rate Tax Type School District Name SD # Tax Rate Tax Type 45

Who Must File a School District Income Tax Return? Only Ohio residents who lived in a taxing school district during any portion of the year are subject to Ohio's school district income tax. Individuals who worked, but did not live, in a taxing school district are not subject to the district’s income tax. Not all school districts have an income tax. See pages 40-45 for a complete listing of all Ohio school districts. You must file an SD 100 if all of the follow- ing are true:

●You lived in a taxing school district for any portion of the tax year;

●You received income while living in the district; AND

●Based on that income, you have a school district income tax liability (SD 100, line 2). If you have a tax liability for more than one school district during the year, you must file a separate SD 100 for each district. You may have a school dis- trict income tax liability even if you do not have an Ohio income tax liability. In that case, you must file both a school district income tax return and an Ohio income tax return. Note: If you lived in a taxing school district and received income, the Department rec- ommends you file an SD 100, even if you don’t have a tax liability, to avoid delinquency billings. See R.C. 5747.08. How Is the School District Income Tax Calculated? School district income tax is levied based on one of the following methods: The traditional tax base uses modified adjusted gross income less exemptions to calculate the school district income tax base. Traditional filers must complete lines 19-23 on the SD 100. The earned income tax base does not use a specific line from the federal or Ohio tax return. Instead, it is based on the taxpayer’s “earned income” and must be calculated by completing lines 24-27 on the SD 100. General Information for the SD 100 “Earned income” includes only the follow- ing items to the extent they are included in modified adjusted gross income:

●Employee compensation such as wages, salaries and tips; AND

●Self-employment income from sole pro- prietorships and partnerships. “Earned income” does not include items such as retirement income, interest, divi- dends and capital gains. For more information, see "What is Modified Adjusted Gross Income?" on page 7 and the worksheet on page 31. See R.C. 5748.01(E)(1). How Do I Determine If I'm a Resident of a School District? You are a resident of a school district if your primary residence is in that district. Your voter registration, driver's license and vehicle registration can help determine your primary residence. If you lived in Ohio for any portion of the year, you were a resident of at least one school district. For information on how to determine your school district, see page 40. See also R.C. 5748.01(F)(1). What If I Lived in More Than One Taxing School District? You must file a separate SD 100 for each taxing school district. Be sure to include the correct school district number on each return and enter the dates of residency. For each school district in which you lived, you are only taxed on the income received while you were a resident. How Do I Determine My Income If I'm a Part-Year Resident? Ohio's school district income tax is levied on the portion of taxable income received by an individual while a resident of the taxing district. For both tax bases, if you know the exact amounts of income/adjustments you received or made in each district, you should specifi- cally match up those amounts to the proper school district. However, if you do not know the exact amounts, you may divide your "tax- able income" by 12 and multiply that amount by the number of months you lived in the school district. If you are completing an SD 100 for a tradi- tional tax base school district, "taxable income" is calculated on line 21. Divide line 21 by 12 and multiply by the number of months you did not live in the district. Enter this amount on line 22. If you are completing an SD 100 for an earned income tax base school district, separately divide your employee compensation and self-employment income by 12 and multiply by the number of months you lived in the district. Enter the results on lines 24 and 25, respectively.

Can I Apply a Refund from One School District to Another? You cannot apply a refund from one school district against a balance due to another school district. Each SD 100 is calculated separately.

. What If My Employer Withheld School District Tax in Error? You must file a nonresident SD 100 for the school district:

●If the school district uses the traditional tax base, you must deduct all of your income on line 22 so that your taxable income is $0;

●If the school district uses the earned income tax base, you must enter zero on lines 24-27 so that your taxable income is $0. Additionally, you should file a new IT 4 with your employer to report your current school district of residence. 2021 Ohio SD 100 ! CAUTION For more information, see the "Income - School District" topic at tax.ohio.gov/FAQ. 46

Line 1 – School District Taxable Income Traditional Tax Base School District: Complete lines 19-23. Enter the amount from line 23 on line 1. Earned Income District: Complete lines 24- 27. Enter the amount from line 27 on line 1. See R.C. 5748.01(E)(1). Line 3 – Senior Citizen Credit To qualify for this credit, you must have been 65 or older at the end of the tax year. You qualify for this credit even if you were ineligible to claim it on your Ohio IT 1040. The credit is equal to $50 per return. See R.C. 5748.06. Line 5 – Interest Penalty Generally, if you are a wage earner and have Ohio school district withholding, you will not owe an interest penalty. If you have non-wage income or no Ohio school district withholding, use Ohio IT/SD 2210 to deter- mine if an interest penalty is due. See R.C. 5747.09(D) and (E). Line 7 – School District Income Tax Withheld Enter your school district income tax with- held as reported on Part A, line 1 of the Schedule of School District Withholding. Schedule of School District Withholding. Complete this schedule if you are reporting an amount on line 7 of the SD 100. Enter only income statements (W-2, 1099) for which you have school district income tax withheld. Do not include any tax withheld for a city or another school district. School district withholding is generally indicated by the four-digit school district number in box 20 or 14. See the sample statements on pages 38- 39. Do not list income statements that do not report school district income tax withheld. Place state copies of your income state- ments after the last page of your return. Do not include income statements that are handwritten, self-created, or generated by your tax preparation software. See R.C. 5747.08(H). Ohio SD 100 - School District Income Tax Return For more information regarding payment options, see page 6.

Line 17 - Credit Carryforward Enter the portion of your refund you want applied to tax year 2022. This is only al- lowed on timely filed, original returns; it is not allowed on amended returns. Line 18 – Your Refund

If you do not request direct deposit, or you filed by paper, your refund will be mailed to the address on the tax return. If you move after filing your tax return, your refund may be delayed. Notify the Department of your address change as soon as possible. Line 22 - Nonresident Adjustment Complete this line only if you were a part- year resident or full-year nonresident of the traditional tax base school district. Full-year nonresidents: Enter the amount from line 21. Part-year residents: Enter only the portion of line 21 that was received during the part of the year that you were a nonresident of the school district. Line 24 – Wages and Other Compensation Enter any amount you reported as “wages, salaries, tips, etc.” on your federal income tax return that (i) was received while you were a resident of the school district AND (ii) is included in your modified adjusted gross income. For more information, see "What is Modified Adjusted Gross Income?" on page 7 and the worksheet on page 31. Line 25 – Net Earnings from Self-Employment Enter your federal "net earnings from self- employment" that (i) were received while you were a resident of the school district AND (ii) are included in your modified adjust- ed gross income. For more information, see "What is Modified Adjusted Gross Income?" on page 7 and the worksheet on page 31. Line 26 - Federal Conformity Adjustments This line is for federal conformity adjust- ments. Do not enter any federal Schedule A adjustments on this line. For updates on Ohio conformity, see tax.ohio.gov/confor- mity. See also R.C. 5701.11. Line 8 – Payments and Credit Carryforward Amounts Enter the following amounts:

●Estimated payments made with an Ohio SD 100ES;

●Extension payments made with an Ohio SD 40P; AND

●Any credit carryforward amount from your prior year SD 100. Do not include either of the following on this line:

●A prior year's refund that you requested but did not receive. Contact the Depart- ment about the status of any such refund.

●Any amount you credited forward from a prior year SD 100 filed for a school district other than the one entered on this return. See R.C. 5747.09(B). Line 9 – Amount Previously Paid (Amended Returns Only) When filing an amended return, enter the amount previously paid with your previously filed return(s) excluding the amount reported on line 8. Line 11 – Overpayment Previously Requested (Amended Returns Only) When filing an amended return, enter the amount you reported on line 16 on your previously filed return(s). Line 14 – Interest Due Interest is due from the unextended due date until the date the tax is paid. Generally, you do not owe interest if you are due a refund. An extension of time to file does not extend the payment due date. The interest rate for calendar year 2022 is 3%. Certain military servicemembers may not be subject to interest. See page 9 for more information. See R.C. 5747.08(G). Line 15 – Total Amount Due This amount must be paid by April 18, 2022. Do not mail cash. Instead, make payment by:

●Electronic check;

●Credit or debit card; OR

●Paper check or money order. Make your check or money order payable to "School District Income Tax" and include an Ohio SD 40P or SD 40XP payment voucher. Include the tax year, the last four digits of your SSN, and the school district number on the “Memo” line. 2021 Ohio SD 100 47

2021 Ohio IT NRS Who Should File the Ohio Nonresident Statement? Any individual who wishes to establish an irrebuttable presumption of non-Ohio residency for a given tax year should file a completed statement. Married taxpayers can choose to file a joint statement or separate statements, regard- less of the filing status they use on their income tax returns. For a joint statement to be valid, both spouses must properly complete the form. How Do I Properly Complete the Ohio Nonresident Statement? For the IT NRS, Ohio Nonresident State- ment, to be considered valid, all of the fol- lowing must be true:

●You have completed the top portion of the statement, including your full name and SSN;

●You meet the five required criteria;

●You have checked the appropriate box in the “Declarations” section;

●You signed the statement; AND

●You timely filed the statement. Instead of filing the IT NRS, eligible nonresi- dent taxpayers (and their spouses if filing jointly) can check a box on the top portion of the Ohio IT 1040 or IT 10 to establish the irrebuttable presumption of non-Ohio residency. See page 13. When Should I File the Ohio Nonresident Statement? You are required to file the statement no later than the 15th day of the 10th month following the close of your tax year. For most taxpayers, the due date will be October 15th. If you are timely filing an Ohio IT 1040, the Department recommends you file this statement at the same time as your return. You are required to file this statement for each tax year that you wish to establish the irrebuttable presumption of non-Ohio residency. The statement only applies to the tax year for which it is filed; it does not cover past or future tax years. See R.C. 5747.24(B)(2). What Criteria are Required to File the Ohio Nonresident Statement? You are eligible to file the IT NRS only if you meet the following five criteria. If you meet these criteria and timely file the properly completed statement, you will be irrebut- tably presumed to be a nonresident of Ohio for the tax year. (1) Contact Periods: You had no more than 212 contact periods in Ohio. For the definition of a “contact period,” see page 11. (2) Non-Ohio Abode: You had at least one abode outside of Ohio for which you did not claim depreciation. Your abode outside Ohio cannot be used as a vacation home, or a rental or other income-generating property. (3) Ohio Identification: You did not hold an Ohio driver’s license or state ID card. To meet this requirement, you must have sur- rendered your Ohio driver’s license or state identification card prior to the beginning of the tax year. The license or ID card must be surrendered to a bureau or department of motor vehicles of any state. (4) Ohio Property Tax Reductions: You did not receive the Ohio homestead property tax exemption or the owner-occupied tax reduction. The Ohio homestead or owner-occupancy property tax reductions are only available to individuals on an Ohio property that is their primary and permanent residence. Thus, if you received either of these reductions for the tax year, you are not eligible to file this statement. (5) Ohio In-state Tuition: You did not re- ceive in-state tuition at an Ohio institution of higher learning based on an Ohio abode. This requirement applies only to the individual(s) signing the statement. It is not applicable to their dependents. An Ohio institution of higher learning includes all of the following:

●A state university or college including branch campuses;

●A community college; OR

●A technical college. See R.C. 5747.24(B)(1). ! CAUTION For more information, see page 11, or the "Income - Ohio Residency and Residency Credits" topic at tax.ohio.gov/FAQ. IT NRS - Ohio Nonresident Statement 48

Ohio does not have its own net operating loss (NOL) carryback deduction. However, an NOL carryback can sometimes be claimed in Ohio for the same tax years claimed on your federal return. Such carrybacks are limited by the following:

●Your Ohio depreciation add-back; AND

●Your federal modified taxable income. Individuals must use Schedule IT NOL and file an amended IT 1040 for each carryback year to claim an NOL carryback. Important: When carrying back an NOL, you cannot claim the Ohio depreciation deduction on the Ohio Schedule of Adjust- ments. See page 17 for more information. Section I – NOL Carryback Calculation Line 3 – Ohio Depreciation Add-back Enter your Internal Revenue Code 168(k) and 179 depreciation expense add-back reported on your Ohio Schedule of Adjust- ments for the year of the NOL. This amount should be the entire amount of such depre- ciation expense reported on your federal return. For more information, see the "Income - Bo- nus Depreciation" topic at tax.ohio.gov/ FAQ. See also R.C. 5747.01(A)(17)(a)(v). Section II – Amended Ohio Federal Adjusted Gross Income Indicate the applicable carryback period for your Ohio NOL. The carryback period must match the period allowed federally. List the earliest carryback year in Column A. Line 6 – Federal Adjusted Gross Income Enter your federal adjusted gross income prior to the carryback. Generally, this is the amount reported on line 1 of your originally filed Ohio IT 1040. However, if you are amending the Ohio IT 1040 for the tax year at the top of the column for a reason in addition to an NOL carryback, then this amount is your amended federal adjusted gross income not including the federal NOL carryback. Line 7 – Carryback Before Limitation Column A: Enter the amount from line 4. All other columns: Enter the amount from line 11 of the previous column. Line 8 – Modified Taxable Income Because federal exemptions and itemized deductions are not included in federal adjusted gross income, you must use your federal modified taxable income when calculating your Ohio NOL carryback. Line 10 – Ohio Federal Adjusted Gross Income Enter this amount on line 1 of your amended Ohio IT 1040 for the tax year at the top of the column. 2021 Ohio Schedule IT NOL For more information, see the "Income - Amended Returns" topic at tax.ohio.gov/FAQ. Ohio Schedule IT NOL 49

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Go Paperless and File Electronically! IRS e-file File your returns using approved tax preparation software. IRS e-file allows you to file your return electronically with the IRS and Ohio using approved, commercially avail- able software. Alternatively, you can have your return prepared and transmitted by an authorized tax profes- sional. Some programs allow you to include supporting documentation as PDF attachments. For more informa- tion, see www.irs.gov/filing/e-file-options. You may be charged for using this option. Certain individuals may qualify for a free federal e-filing program. Most Ohio returns are filed electronically. Electronic options for filing your Ohio income tax return are: Courteous Accurate Responsive Equitable We CARE about the quality of our service. Our Motto: hio Department of Taxation tax. hio.gov Online Services/Ohio I-File File your Ohio individual and/or school district income tax returns using the Department's website. I-File allows you to electronically file your Ohio return and pay your liability for free. I-File provides detailed, step-by-step instructions and performs calculations for you to reduce errors and ensure greater accuracy. You will be given a confirmation number and a copy of your return. When using I-File, you do not need to submit any paper documentation unless requested by the De- partment. For more information, see the "Income - On- line Services" topic at tax.ohio.gov/FAQ. Direct deposit: When filing electronically, you have the option to direct deposit your entire refund into one of the following: a checking account, a savings account, an Individual Retirement Account or Annuity (IRA) or an Ohio 529 (CollegeAdvantage) savings plan account. Once your return is submitted, you cannot change the banking information provided for direct deposit. The Department is not responsible for a lost refund if you enter the wrong account information.