2022 Ohio IT 1040 Individual Income Tax Return Use only black ink/UPPERCASE letters. Use whole dollars only. hio Department of Taxation Sequence No. 1 If deceased Single, head of household or qualifying widow(er) Married filing jointly Married filing separately

State City ZIP code Ohio county (first four letters) Do not staple or paper clip.

1. Federal adjusted gross income (federal 1040 or 1040-SR, line 11). Place a "-" in the box if negative.......................................................................................................................................... .....1.

2a. Additions – Ohio Schedule of Adjustments, line 10 (include schedule).....................................................2a.

2b. Deductions – Ohio Schedule of Adjustments, line 39 (include schedule).................................................2b.

3. Ohio adjusted gross income (line 1 plus line 2a minus line 2b). Place a "-" in the box if negative... ....3. 4. Exemption amount (include Schedule of Dependents if applicable)..........................................................4. Number of exemptions including you and your spouse/dependents, if applicable:

5. Ohio income tax base (line 3 minus line 4; if negative, enter zero)...............................................................5.

6. Taxable business income – Ohio Schedule IT BUS, line 13 (include schedule).........................................6. 7. Taxable nonbusiness income (line 5 minus line 6; if negative, enter zero)....................................................7. Filing Status – Check one (as reported on federal income tax return)

AMENDED RETURN - Check here and include Ohio IT RE.

Address line 1 (number and street) or P.O. Box Primary taxpayer's SSN (required) Spouse’s SSN (if filing jointly) School district # Foreign country (if the mailing address is outside the U.S.) Foreign postal code First name Last name M.I. Spouse's first name (if filing jointly) Last name M.I. MM-DD-YY Code Residency Status – Check only one for primary Check only one for spouse (if filing jointly) Resident Part-year resident Nonresident Indicate state Resident Part-year resident Nonresident Indicate state Address line 2 (apartment number, suite number, etc.) Federal extension filers - check here. If someone can claim you (or your spouse if filing jointly) as a dependent, check here. Do not staple or paper clip. Ohio Nonresident Statement – See instructions for required criteria Primary meets the five criteria for irrebuttable presumption as nonresident. Spouse meets the five criteria for irrebuttable presumption as nonresident. NOL CARRYBACK - Check here and include Schedule IT NOL. If deceased 2022 IT 1040 – page 1 of 2 Spouse’s SSN 22000102 Do not write in this area; for department use only.

2022 Ohio IT 1040 Individual Income Tax Return Sequence No. 2 SSN 2022 IT 1040 – page 2 of 2 If line 20 is MORE THAN line 13, skip to line 24. OTHERWISE, continue to line 21.

Preparer's printed name Phone number

Primary signature Phone number Spouse’s signature

Date  Sign Here (required): I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return and all enclosures are true, correct and complete. If your refund is $1.00 or less, no refund will be issued. If you owe $1.00 or less, no payment is necessary. NO Payment Included – Mail to: Ohio Department of Taxation P.O. Box 2679 Columbus, OH 43270-2679 Payment Included – Mail to: Ohio Department of Taxation P.O. Box 2057 Columbus, OH 43270-2057  Check here to authorize your preparer to discuss this return with the Department. 7a. Amount from line 7 on page 1 .....................................................................................................................7a.

8a. Nonbusiness income tax liability on line 7a (see instructions for tax tables)...........................................................8a.

8b. Business income tax liability – Ohio Schedule IT BUS, line 14 (include schedule)...............................................8b. 8c. Income tax liability before credits (line 8a plus line 8b)...........................................................................................8c. 9. Ohio nonrefundable credits – Ohio Schedule of Credits, line 35 (include schedule)..............................................9. 10. Tax liability after nonrefundable credits (line 8c minus line 9; if negative, enter zero).............................................10. 11. Interest penalty on underpayment of estimated tax (include Ohio IT/SD 2210)....................................................11. 12. Unpaid use tax (see instructions)............................................................................................................................12. 13. Total Ohio tax liability before withholding or estimated payments (add lines 10, 11 and 12)...............................13. 14. Ohio income tax withheld – Schedule of Ohio Withholding, part A, line 1 (include schedule and income statements)...............................................................................................................................................14. 15. Estimated and extension payments (from Ohio IT 1040ES and IT 40P), and credit carryforward from last year's return..............................................................................................................................................15. 16. Refundable credits – Ohio Schedule of Credits, line 41 (include schedule)..........................................................16. 17. Amended return only – amount previously paid with original and/or amended return..........................................17. 18. Total Ohio tax payments (add lines 14, 15, 16 and 17)........................................................................................18. 19. Amended return only – overpayment previously requested on original and/or amended return..........................19. 20. Line 18 minus line 19. Place a "-" in the box if negative................................................................................. ......20.

21. Tax due (line 13 minus line 20). If line 20 is negative, ignore the "-" and add line 20 to line 13..............................21. 22. Interest due on late payment of tax (see instructions).............................................................................................................22.

23. TOTAL AMOUNT DUE (line 21 plus line 22). Include Ohio IT 40P (if original return) or IT 40XP (if amended return) and make check payable to “Ohio Treasurer of State”.............. AMOUNT DUE 23. 24. Overpayment (line 20 minus line 13).......................................................................................................................24.

25. Original return only – portion of line 24 carried forward to next year’s tax liability..................................................25. 26. Original return only – portion of line 24 you wish to donate:

a. Wildlife Species b. Military Injury Relief c. Ohio History Fund

Total....26g. d. Nature Preserves/Scenic Rivers e. Breast/Cervical Cancer f. Wishes for Sick Children 27. REFUND (line 24 minus lines 25 and 26g).............................................................................YOUR REFUND27. Preparer's TIN (PTIN) P 22000202

2022 Ohio Schedule of Adjustments Use only black ink. Use whole dollars only. Sequence No. 3 Primary taxpayer’s SSN (Only add the following amounts if they are not included on Ohio IT 1040, line 1) 1. Non-Ohio state or local government interest and dividends....................................................................................1. 2. Ohio pass-through entity taxes excluded from federal adjusted gross income........................................................2.

3. Ohio 529 plan funds used for non-qualified expenses.............................................................................................3. 4. Losses from sale or disposition of Ohio public obligations......................................................................................4.

5. Nonmedical withdrawals from a medical savings account.......................................................................................5.

6. Reimbursement of expenses previously deducted on an Ohio income tax return...................................................6. Federal 7. Internal Revenue Code 168(k) and 179 depreciation expense addback.................................................................7. 8. Exempt federal interest and dividends subject to state taxation..............................................................................8. 9. Federal conformity additions....................................................................................................................................9. 10. Total additions (add lines 1 through 9 ONLY). Enter here and on Ohio IT 1040, line 2a...........................10. Deductions

(Only deduct the following amounts if they are included on Ohio IT 1040, line 1)

11. Business income deduction – Ohio Schedule IT BUS, line 11...............................................................................11.

12. Employee compensation earned in Ohio by residents of neighboring states..........................................................12. 13. Taxable refunds, credits, or offsets of state and local income taxes (federal 1040, Schedule 1, line 1)................13. 14. Taxable Social Security benefits (federal 1040 and 1040-SR, line 6b)..................................................................14.

15. Certain railroad benefits.........................................................................................................................................15. 16. Interest income from Ohio public obligations and purchase obligations; gains from the

disposition of Ohio public obligations; or income from a transfer agreement........................................................16. 17. Amounts contributed to an Ohio county's individual development account program.............................................17. 18. Amounts contributed to a STABLE account: Ohio's ABLE plan.............................................................................18.

19. Income earned in Ohio by a qualifying out-of-state business or employee for disaster work conducted during a disaster response period...............................................................................................19. Federal 20. Federal interest and dividends exempt from state taxation...................................................................................20.

21. Deduction of prior year 168(k) and 179 depreciation addbacks............................................................................21.

22. Refund or reimbursements from the federal 1040, Schedule 1, line 8z for federal itemized deductions claimed on a prior year return...............................................................................................22.

Additions 2022 Schedule of Adjustments – page 1 of 2 22000302

2022 Ohio Schedule of Adjustments Sequence No. 4 Primary taxpayer’s SSN 23. Repayment of income reported in a prior year.......................................................................................................23. 24. Wage expense not deducted based on the federal work opportunity tax credit.....................................................24. 25. Federal conformity deductions.................................................................................................................................25. Uniformed Services 26. Military pay received by Ohio residents while stationed outside Ohio....................................................................26.

27. Compensation earned by nonresident military servicemembers and their civilian spouses....................................27. 28. Uniformed services retirement income..................................................................................................................28. 29. Military injury relief fund grants and veteran’s disability severance payments.................................................................29. 30. Certain Ohio National Guard reimbursements and benefits..................................................................................30.

Education 31. Amounts contributed to Ohio CollegeAdvantage: Ohio’s 529 Plan........................................................................31.

32. Pell/Ohio College Opportunity taxable grant amounts used to pay room and board.............................................32. 33. Ohio educator expenses in excess of federal deduction.......................................................................................33. Medical 34. Disability benefits...................................................................................................................................................34. 35. Survivor benefits....................................................................................................................................................35. 36. Unreimbursed medical and health care expenses (see instructions for worksheet; include a copy)...................36. 37. Medical savings account contributions/earnings (see instructions for worksheet; include a copy)......................37. 38. Qualified organ donor expenses............................................................................................................................38. 39. Total deductions (add lines 11 through 38 ONLY). Enter here and on Ohio IT 1040, line 2b.............................39. 2022 Schedule of Adjustments – page 2 of 2 22000402

2022 Ohio Schedule IT BUS Business Income Sequence No. 5 Part 1 – Business Income From IRS Schedules Note: Do not include amounts listed on the IRS schedules below that are nonbusiness income. See R.C. 5747.01(C). If the amount on a line is negative, place a “-“ in the box provided. 1. Schedule B – Interest and Ordinary Dividends.........................................................................................................1.

2. Schedule C – Net Profit or Loss From Business (Sole Proprietorship)....................................................... ....2.

3. Schedule D – Capital Gains and Losses.................................................................................................... ....3.

4. Schedule E – Supplemental Income and Loss........................................................................................... ....4. 5. Guaranteed payments or compensation from a pass-through entity to a 20% or greater direct

or indirect owner.......................................................................................................................................................5. 6. Schedule F – Net Profit or Loss From Farming.......................................................................................... .... 6. 7. Other business income or loss not reported above (e.g. form 4797 amounts)........................................... ....7. 8. Total business income (add lines 1 through 7)............................................................................................ ....8. Part 2 – Business Income Deduction 9. Enter the lesser of line 8 above or Ohio IT 1040, line 1. If negative, enter zero; stop here and do not complete Part 3......................................................................................................................9. 10. Enter $250,000 if filing status is single or married filing jointly; OR

Enter $125,000 if filing status is married filing separately.......................................................................................10. 11. Enter the lesser of line 9 or line 10. Enter here and on Ohio Schedule of Adjustments, line 11....................................11. Part 3 – Taxable Business Income Note: If Ohio IT 1040, line 5 is zero, do not complete Part 3.

12. Line 9 minus line 11.................................................................................................................................................12.

13. Taxable business income (enter the lesser of line 12 above or Ohio IT 1040, line 5). .Enter here and

on Ohio IT 1040, line 6............................................................................................................................................13.

14. Business income tax liability – multiply line 13 by 3% (.03). Enter here and on Ohio IT 1040, line 8b......................14. Enter all business income that you (and your spouse, if filing jointly) received during the tax year on this schedule. Enter only those amounts that are included in your federal adjusted gross income. Only one IT BUS should be used for each return filed. See R.C. 5747.01(B). Use whole dollars only. 2022 Schedule IT BUS – page 1 of 2 22260102 Do not write in this area; for department use only. . Use only black ink/UPPERCASE letters. Primary taxpayer’s SSN

Part 4 – Business Sources List all sources of business income, with Ohio sources listed first. Also separately list your ownership percentage and/or your spouse’s ownership percent­ age (if filing jointly). If necessary, complete additional copies of this page and include with your return. Spouse’s ownership FEIN / SSN Primary ownership Business name 2022 Ohio Schedule IT BUS Business Income Sequence No. 6 Primary taxpayer’s SSN 2022 Schedule IT BUS – page 2 of 2 1.

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8. Spouse’s ownership FEIN / SSN Primary ownership Business name Spouse’s ownership FEIN / SSN Primary ownership Business name Spouse’s ownership FEIN / SSN Primary ownership Business name Spouse’s ownership FEIN / SSN Primary ownership Business name Spouse’s ownership FEIN / SSN Primary ownership Business name Spouse’s ownership FEIN / SSN Primary ownership Business name Spouse’s ownership FEIN / SSN Primary ownership Business name % % % % % % % % % % % % % % % % . . . . . . . . . . . . . . . . 22260202

hio Department of Taxation Sequence No. 7 2022 Ohio Schedule of Credits Use only black ink. Use whole dollars only. 2022 Schedule of Credits – page 1 of 2

Nonrefundable Credits

1. Tax liability before credits (from Ohio IT 1040, line 8c).............................................................................................1.

2. Retirement income credit (include 1099-R forms)..................................................................................................2.

3. Lump sum retirement credit (include a copy of the worksheet and 1099-R forms)...........................................3.

4. Senior citizen credit (must be 65 or older to claim this credit)................................................................................4.

5. Lump sum distribution credit (include a copy of the worksheet and 1099-R forms).........................................5.

6. Child care & dependent care credit (include a copy of the worksheet)..............................................................6.

7. Displaced worker training credit (include a copy of the worksheet and all required documentation)................7.

8. Campaign contribution credit for Ohio statewide office or General Assembly........................................................8.

9. Income-based exemption credit.............................................................................................................................9.

10. Total (add lines 2 through 9).................................................................................................................................10. 11. Tax less credits (line 1 minus line 10; if negative, enter zero).............................................................................. 11.

12. Joint filing credit (see instructions for table). % times line 11, up to $650...............................................................12. 13. Earned income credit............................................................................................................................................13. 14. Home school expenses credit (include copies of all required documentation)..............................................14. 15. Scholarship donation credit (include copies of all required documentation)..................................................15. 16. Nonchartered, nonpublic school tuition credit (include copies of all required documentation).......................16. 17. Vocational job credit (include a copy of the credit certificate).........................................................................17. 18. Ohio adoption credit.............................................................................................................................................18. 19. Nonrefundable job retention credit (include a copy of the credit certificate)...................................................19. 20. Credit for eligible new employees in an enterprise zone (include a copy of the credit certificate)..................20. 21. Grape production credit.........................................................................................................................................21. 22. InvestOhio credit (include a copy of the credit certificate)...............................................................................22. 23. Lead abatement credit (include a copy of the credit certificate)......................................................................23. 24. Opportunity zone investment credit (include a copy of the credit certificate)..................................................24.

Primary taxpayer’s SSN Many of these credits must be calculated using a worksheet and/or be supported by additional required documentation. See the instructions for worksheets and information on supporting documentation. Do not write in this area; for department use only. 22280102

2022 Ohio Schedule of Credits Sequence No. 8 2022 Schedule of Credits – page 2 of 2 25. Technology investment credit carryforward (include a copy of the credit certificate)......................................25. 26. Enterprise zone day care & training credits (include a copy of the credit certificate)......................................26. 27. Research & development credit (include a copy of the credit certificate).......................................................27. 28. Nonrefundable Ohio historic preservation credit (include a copy of the credit certificate)..............................28. 29. Total (add lines 12 through 28).............................................................................................................................29. 30. Tax less additional credits (line 11 minus line 29; if negative, enter zero)............................................................30. Dates of Ohio residency to Other state of residency 31. Nonresident Portion of Ohio adjusted gross income -

Ohio IT NRC Section I, line 18 (include a copy).............. 31.

32. Ohio adjusted gross income (Ohio IT 1040, line 3)............ 32. 33a. Divide line 31 by line 32 (four decimals; do not round; if greater than 1, enter 1.0000)...................................................................................33a. 33. Nonresident credit (line 30 times line 33a)...........................................................................................................33. Resident Credit

34. Resident credit – Ohio IT RC, line 7 (include a copy).........................................................................................34. 35. Total nonrefundable credits (add lines 10, 29, 33 and 34; enter here and on Ohio IT 1040, line 9).................35. Refundable Credits 36. Refundable Ohio historic preservation credit (include a copy of the credit certificate)....................................36.

37. Refundable job creation credit & job retention credit (include a copy of the credit certificate).................................37. 38. Pass-through entity credit (include a copy of the Ohio IT K-1s).......................................................................38. 39. Motion picture & Broadway theatrical production credit (include a copy of the credit certificate)...................39.

40. Venture capital credit (include a copy of the credit certificate)........................................................................40. 41. Total refundable credits (add lines 36 through 40; enter here and on Ohio IT 1040, line 16)...........................41. Nonresident Credit Primary taxpayer’s SSN . 22280202

Dependent's date of birth (MM-DD-YYYY) Do not list the primary filer and/or spouse (if filing jointly) as dependents on this schedule. Use this schedule to claim dependents. If you have more than 15 dependents, complete additional copies of this schedule and include them with your income tax return. Abbreviate the “Dependent’s relationship to you” if necessary. 1. 2. 3. 4. 5. 6. 7. Dependent’s SSN Dependent’s first name Dependent's last name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent’s SSN Dependent’s first name Dependent's last name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent’s SSN Dependent’s first name Dependent's last name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you 2022 Schedule of Dependents – page 1 of 2 Primary taxpayer's SSN 2022 Ohio Schedule of Dependents Use only black ink/UPPERCASE letters. Sequence No. 9 22230102 Do not write in this area; for department use only. - - - - - - - - - - - - - -

8. 9. 10. 11. 12. 13. 14. 15. Dependent's date of birth (MM-DD-YYYY) Dependent’s SSN Dependent’s first name Dependent's last name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent’s SSN Dependent’s first name Dependent's last name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent’s SSN Dependent’s first name Dependent's last name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Dependent's date of birth (MM-DD-YYYY) Dependent's last name Dependent’s SSN Dependent’s first name M.I. Dependent’s relationship to you Primary taxpayer's SSN 2022 Schedule of Dependents – page 2 of 2 Sequence No. 10 2022 Ohio Schedule of Dependents 22230202 - - - - - - - - - - - - - - - -

Part A - Total Withholding 1. Total of all Ohio state tax withheld on pages 1 and 2 as well as any additional pages. Enter here

and on line 14 of your Ohio IT 1040...............................................................................................................1. Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number 2022 Schedule of Withholding – page 1 of 2 List your and your spouse’s (if filing jointly) W-2, 1099, and W-2G forms only if they have Ohio withholding. Enter “P” in the “P/S” box if the form is the primary taxpayer’s and enter “S” if it is the spouse’s. If the Ohio ID number on a statement has 9 digits, enter only the first 8 digits. Complete additional copies if necessary. Place state copies of your income statements after the last page of your return. Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax Part B - W-2s Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax Box 2 - Federal income tax withheld Box 1 - Wages, tips, other compensation P/S Box b - EIN Box 15 - Employer’s Ohio ID number Box 16 - Ohio wages, tips, etc. Box 17 - Ohio income tax 1.

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2022 Schedule of Ohio Withholding Sequence No. 11 Primary taxpayer’s SSN Use only black ink/UPPERCASE letters. Use whole dollars only. 22350102

Total distribution Box 1 - Gross distribution P/S Payer’s TIN Box 15 - Payer’s Ohio number Box 4 - Federal income tax withheld Box 14 - Ohio tax withheld Part C - 1099-Rs Box 4 - Federal income tax withheld Box 1 - Reportable winnings P/S Payer’s federal ID number Box 13 - Ohio state ID number Box 14 - Ohio state winnings Box 15 - Ohio income tax withheld Box 4 - Federal income tax withheld Box 1 - Nonemployee compensation P/S Payer’s TIN Box 6 - Payer’s Ohio number Box 7 - State income Box 5 - Ohio tax withheld Box 4 - Federal income tax withheld Box 1 - Nonemployee compensation P/S Payer’s TIN Box 6 - Payer’s Ohio number Box 7 - State income Box 5 - Ohio tax withheld Box 7 - Distribution code Total distribution Box 1 - Gross distribution P/S Payer’s TIN Box 15 - Payer’s Ohio number Box 4 - Federal income tax withheld Box 14 - Ohio tax withheld Box 7 - Distribution code Total distribution Box 1 - Gross distribution P/S Payer’s TIN Box 15 - Payer’s Ohio number Box 4 - Federal income tax withheld Box 14 - Ohio tax withheld Box 7 - Distribution code Total distribution Box 1 - Gross distribution P/S Payer’s TIN Box 15 - Payer’s Ohio number Box 4 - Federal income tax withheld Box 14 - Ohio tax withheld Box 7 - Distribution code Part D - W-2Gs Box 4 - Federal income tax withheld Box 1 - Reportable winnings P/S Payer’s federal ID number Box 13 - Ohio state ID number Box 14 - Ohio state winnings Box 15 - Ohio income tax withheld Box 4 - Federal income tax withheld Box 1 - Reportable winnings P/S Payer’s federal ID number Box 13 - Ohio state ID number Box 14 - Ohio state winnings Box 15 - Ohio income tax withheld Part E - 1099-NECs 2022 Schedule of Withholding – page 2 of 2 1.

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1. 2. 2022 Schedule of Ohio Withholding Sequence No. 12 Primary taxpayer’s SSN 22350202

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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. Cut on the dotted lines. Use only black ink.  Ohio Universal Payment Coupon (IT) Include the coupon below with your Ohio individual income tax payment. Important • Make payment payable to: Ohio Treasurer of State • Include the tax year, “IT 1040”, and the last four digits of your SSN on the “Memo” line of your payment. • Do not send cash. • Do not use this coupon to make a payment for a school district income tax return. Electronic Payment Options You can make your payment electronically even if you file by paper. To pay by electronic check, credit card, or debit card, visit tax.ohio.gov/pay OR scan with your phone. 0 0 , ,  Taxpayer’s SSN Amount of Payment Using UPPERCASE letters, print the first three letters of the taxpayer’s last name. Tax Year ID Type Coupon Type Ohio Universal Payment Coupon (OUPC) $ Note: Pay online at tax.ohio.gov/pay 440 01 54 Individual Income Tax Make payment payable to: Ohio Treasurer of State Mail to: Ohio Department of Taxation, P.O. Box 182131, Columbus, OH 43218-2131 First name M.I. Last name Address City, State, ZIP code 222

• INSTRUCTIONS ONLY • NO RETURNS • hio 2022 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)..................50 Nonresident credit (IT NRC).............23-26 Nonresident statement (IT NRS).....13, 49 Payment options.....................................6 Refund status..........................................2 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 2022..................................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 2023............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 2022 Ohio IT 1040 / SD 100 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. E H 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. 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: *Persons who use text telephones (TTYs) or adaptive telephone equipment only: Contact the Ohio Relay Service 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. Additional Resources 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: 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: http://www.aarp.org/money/taxes/aarp_taxaide/ Taxpayer Assistance 2022 Ohio IT 1040 / SD 100 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. You can also request tax forms anytime by calling 1-800-282-1782. 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. 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. Email – Visit tax.ohio.gov/emailus to access a secure email form. Complete 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 (8:00 a.m. to 5:00 p.m., Monday through Friday excluding holidays). Write – Contact the Department by mail at: Ohio Department of Taxation P.O. Box 182847 Columbus, OH 43218-2847 3 Contact Us - If you cannot find the answer using the website, you may contact the Department using any of the following methods:

A Message From the Ohio Tax Commissioner Dear Ohio Taxpayers, Thank you to all Ohioans for taking the time to prepare and file the 2022 Ohio income tax return.

You will find some changes this year to Ohio’s income tax filing system. This instruction booklet will explain those changes and how best to fill out your return. Please note some of the changes to Ohio’s income tax for tax year 2022: • All tax brackets have been adjusted for inflation. As a result, taxpayers with taxable income of $26,050 or less will pay no income tax. • A new addition and credit are applicable to investors in a pass-through entity that files the IT 4738. • A new, nonrefundable credit is available for employing certain persons enrolled in a certified vocational training program. 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, 2023. 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. 2022 Ohio IT 1040 / SD 100 IMPORTANT: The printed version of these instructions are accurate as of December 12, 2022. The following corrections have been made to the online version: • Page 17: "Space Force" was added to the list of uniformed services in the line 28 instruction. 4

Ohio Income Tax Tables. For tax year 2022, individuals with Ohio taxable nonbusiness income of $26,050 or less are not subject to Ohio income tax. Also, the tax brackets have been indexed for inflation per Ohio Revised Code section 5747.02(A)(5). See pages 31-37.

Pass-Through Entity Related Addition and Credit. A new addition and credit are applicable to investors in a pass-through entity that files the IT 4738. See pages 15 and 23.

Vocational Job Credit. A new nonrefundable credit is available for individuals who employ eligible employees in a work based learning experience, internship, or cooperative education program and were issued a credit certificate from the Ohio Department of Education. See the instructions on page 21. 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 Schedule of Ohio 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 2022 New 2022 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 together. • 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 the 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 the 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 5

ACI Payments charges a service fee of 2.65% 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. 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. Generally, Ohio income and school district income tax is due by April 18, 2023. 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. Note: If you are filing in Ohio for the first time, you may not be eligible to use the Department's Online Services or Guest Payment service to pay your Ohio income taxes. 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, 2023. You can also pay your quarterly 2023 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.acipayon- line.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. Payment Options and Mailing Addresses 2022 Ohio IT 1040 / SD 100 What if there’s a problem with my payment? Call ACI Payments at 1-800-487-4567. 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, form name, 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, form name, 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, 2023 2nd quarter - June 15, 2023 3rd quarter - Sept. 15, 2023 4th quarter - Jan. 16, 2024 2022 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, 2023. 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 16, 2023. 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, 2023 on the Ohio IT 40P and/or SD 40P. Interest will accrue on any tax not paid by April 18, 2023, 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.

●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 Department 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 2023? 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 2023 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 earned 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

2022 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 or withholding. 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 property records (mortgage statements, lease agreements, etc.), driver's licenses or state IDs, voter registration, resident state tax returns, armed services records and utility bills.

●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 50. 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 tax.ohio.gov/military, or Information Release IT 2008-02, "Ohio Taxable Income and Deductions for Service- members 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 2022 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 servicemem- ber as part of military orders. Additionally, a civilian spouse can elect to have the same state of legal residence as the servicemem- ber. 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 activities of the business during the taxable year in which the sale occurs or during any of the five preceding taxable years. Generally, income recognized by a sole proprietorship or pass-through entity is 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. 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.

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. 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;

●Income from certain sales of equity or ownership interests in a business; 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. Sale of an equity or ownership interest in a business means the sale was treated as an asset sale for federal income tax purposes and/or the seller materially participated, as described in 26 C.F.R. 1.469-5T, in the 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. . 2022 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 49. 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 income is greater than $28,450, the Department 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 tax.ohio.gov/ residency, 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. 2022 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. 2022 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 49 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. 2022 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 in- come (see page 7): 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.

●If your nonbusiness taxable income is less than $115,300, your tax has been calculated for you in the Income Tax Table found on pages 32-37. Line 1 – Federal Adjusted Gross Income Enter the amount from your 2022 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. 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. For more information, see the "Income - Estimated Income/School District Taxes and the 2210 Interest Penalty" topic at tax. ohio.gov/FAQ. See also 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 38). See the sample statements on pages 38-39. Do not list income statements that do not report Ohio income tax withheld. Place the state copies of your income statements 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). ! CAUTION 2022 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

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, and are only allowed on timely filed, original returns; they are not allowed on amended returns. 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 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 2023 is 5%. 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, 2023. 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. 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 2023. This is only al- lowed on timely filed, original returns; it is not allowed on amended returns. 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 38). 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. 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). 2022 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 and/or IT 4738) to the extent it was deducted or excluded in arriving 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) and (36). 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 2022 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 2022. 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

2022 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 2022 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. 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. 16

2022 Ohio Schedule of Adjustments ! CAUTION 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 previ- ously deducted on federal Schedule A. Do not include any amounts that were previously de- ducted 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 2022 she received a reimbursement for $200 of those fees from her attorney. She reported this $200 on her 2022 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, Space Force, Coast Guard, the commis- sioned corps of the National Oceanic and Atmospheric Administration, 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. 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). ! CAUTION ! CAUTION 17

2022 Ohio Schedule of Adjustments 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 1z;

●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 included on line 1z 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 and include a copy with your return. For more information, see the "In- come - Medical & Health Care Expenses" topic at tax.ohio.gov/FAQ. See also R.C. 5747.01(A)(10). Line 37 – Medical Savings Account Deduct the amount of funds you and your spouse (if filing jointly) deposited into a medical savings account. For 2022, the maximum deduction for contributions is $5,215 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 and include a copy with your return. See R.C. 5747.01(A)(13). 18

2022 Ohio Schedule of Adjustments / Schedule IT BUS 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, Net 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 business income. Do not include gains or losses from the sale of property that was not used in a trade or business. 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, Net 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.

2022 Ohio Schedule of Credits Ohio Schedule of Credits Nonrefundable Individual Credits Many of these credits are based, in part, on your modified adjusted gross income (MAGI). For more information on MAGI, see page 7.

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 tax.ohio.gov/ credits. 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 include business income, state and local tax refunds, Social Security and railroad retirement benefits, and certain military compensation and retirement benefits. ! CAUTION 20

2022 Ohio Schedule of Credits 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 27). 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. Only one credit can be claimed per return, regardless of your filing status. “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: Only expenses for dependents who have been excused by the school district superintendent for formal home schooling qualify for this credit. Expenses for depen- dents who attended school remotely due to the COVID-19 pandemic are not eligible for this credit. For more information, see tax.ohio.gov/ credits. See also 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. If you are filing a joint return and both you and your spouse make eligible donations, each of you can claim this credit (up to $1,500 total). 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. Only one credit can be claimed per return, regardless of your filing status. For a list of nonchartered, nonpublic schools, see tax.ohio.gov/credits. See also R.C. 5747.75. Line 17 - Vocational Job Credit This credit is granted by the Ohio Depart- ment of Education (ODE). To claim the credit, you must attach a copy of the cer- tificate from ODE 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. For more information about the require- ments for this credit, visit education.ohio. gov. See R.C. 5747.057. Line 18 – 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 tax.ohio.gov/ credits. 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 19 – 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 require- ments for this credit, visit development. ohio.gov, or call 1-800-848-1300. See R.C. 122.171(B) and 5747.058(B). Line 20 – 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 21 – 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. 21

2022 Ohio Schedule of Credits The credit equals 10% of the cost of purchas- ing and installing or constructing the qualify- ing property. If the producer is a pass-through entity, each investor in the pass-through entity may claim a proportionate 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 22 – 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 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 23 - 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 24 – 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 25 – 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 26 – 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 27 – 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 28 – 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: Due to recent law changes, if you received an amended certificate for a project approved after June 30, 2020 or an original certificate issued after September 13, 2022, this credit is fully refundable and should be reported on line 36 of the Ohio Schedule of Credits. 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) and Sub. S.B. 225. Nonrefundable Residency Credits To determine your residency status, see page 11 as well as tax.ohio.gov/residency. Line 31 – 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 33 – 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 34 – 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. To calculate this credit, you must use form IT RC. See page 26 for the IT RC instructions. 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 36 – 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 can be refunded to the extent that it exceeds your total Ohio tax liability. If your certificate was issued prior to September 13, 2022 and exceeds $3,000,000, your credit must be taken as a nonrefundable credit (Ohio Schedule of Credits, line 28). 22

2022 Ohio Schedule of Credits / IT NRC For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848-1300. See R.C. 5747.76 and Sub. S.B. 225. Line 37 – Refundable Job Creation Credit and Job Retention Credit These credits are 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 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 38 – Pass-Through Entity Credit This credit is for taxes paid on your behalf by a pass-through entity (PTE) on Ohio forms IT 4708, IT 4738, and/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 39 – Motion Picture and Broadway Theatrical Production 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 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 40 – 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 tax.ohio.gov/ residencycredits. 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. ! CAUTION 23

2022 Ohio IT NRC 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). 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 31 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. Important: If both spouses on a joint return have an ownership interest in the same business, complete a separate Section III for each spouse. 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

2022 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, Net 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. 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. 25

2022 Ohio IT NRC / IT RC 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, Net 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 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 IT RC - Ohio Resident Credit Calculation Individuals must use the IT RC to calcu- late their Ohio Resident Credit. 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, ter- ritory, 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 tax.ohio.gov/ residencycredits. 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, ter- ritory, 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. 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 $5,215 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 $5,215 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. Include a copy with your return. 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. 2022 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

2022 Ohio Schedule of Adjustments Worksheets Note: Do not file the following 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

Provide a copy of this worksheet with your return. Do not include any retirement income that has been deducted or otherwise excluded from federal adjusted gross income or Ohio adjusted gross income. 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 lump sum recipient's total retirement income included in

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....................5. 6. Add the amounts on line 5, Columns A and B. Enter on the Ohio Schedule of Credits, line 3................6. 7. Ohio Schedule of Credits, line 1 minus Ohio Schedule of Credits, line 2................................................7. If line 6 is greater than line 7, continue to lines 8a-c. Otherwise, stop here. 8a. Line 6 minus line 7..................................................................................................................................8a. 8b. Subtract 1 from the amount on line 2......................................................................................................8b. 8c. Divide line 8a by line 8b. This is your lump sum retirement credit for future tax years...........................8c. 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) 2022 Ohio Schedule of Credits Worksheets 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...................... 2.

3. Add the amounts on line 2, Columns A and B. Enter on the Ohio Schedule of Credits, line 5........................ 3. 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 8: If your lump sum retirement credit is greater than your tax liability, complete lines 8a through 8c to calculate your lump sum retirement credit for future tax years. Line 8b: 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 8c: Report this amount in each subse- quent tax year as your lump sum retirement credit. 29 Provide a copy of this worksheet with your return. 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. 45 46 47 48 49 50 51 52 53 37.7 36.8 35.9 34.9 34.0 33.1 32.2 31.3 30.4 54 55 56 57 58 59 60 61 62 29.5 28.6 27.7 26.8 25.9 25.0 24.2 23.3 22.5 63 64 65 66 67 68 69 70 71 21.6 20.8 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 99 100 101 102 103 104 105 106 107 8.9 8.4 7.9 7.4 6.9 6.5 6.1 5.7 5.3 Table 1 Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple Age Multiple

72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 5.0 4.7 4.4 4.1 3.9 3.7 3.4 3.2 3.0 2.8 2.7 2.5 2.3 2.1 1.9 1.8 1.6 1.4 (A) Taxpayer (B) Spouse (A) Taxpayer (B) Spouse 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 line 3 of the worksheet on page 31)............................. 1.

If line 1 is $40,000 or more, STOP. You do not qualify for this credit. 2. Enter the amount on your federal form 2441, line 9c................................................................................ 2. 3. Enter 25% of the amount on your federal form 2441, line 11.....................................................................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 2022 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 2022 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, 2022. 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 Fairfield .0725 .0685 .0700 .0675 .0725 .0725 .0725 .0725 .0650 .0675 .0725 .0725 .0675 .0725 .0725 .0775 .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 .0725 .0775 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 Portage Preble Putnam .0725 .0650 .0775 .0700 .0750 .0725 .0675 .0725 .0725 .0700 .0725 .0750 .0725 .0725 .0725 .0725 .0700 .0725 .0725 .0725 .0725 .0700 .0725 .0700 Richland Ross Sandusky Scioto Seneca Shelby Stark Summit Trumbull Tuscarawas Union Union (COTA) Van Wert Vinton Warren Washington Wayne Williams Wood Wood (TARTA) Wyandot .0700 .0725 .0725 .0725 .0725 .0725 .0650 .0675 .0675 .0675 .0700 .0750 .0725 .0725 .0700 .0725 .0650 .0725 .0675 .0725 .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. 2022 Ohio Income Tax Brackets for Ohio IT 1040 Taxpayers with Ohio taxable nonbusiness income of $115,300 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 – $ 26,050 $ 26,051 – $ 46,100

$ 46,100 – $ 92,150

$ 92,150 – $ 115,300

more than

$115,300

0.000% of Ohio taxable nonbusiness income $ 360.69 plus 2.765% of the amount in excess of $ 26,050

$ 915.07 plus 3.226% of the amount in excess of $ 46,100

$ 2,400.64 plus 3.688% of the amount in excess of $ 92,150

$ 3,254.41 plus 3.990% of the amount in excess of $115,300

31

2022 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: 0

26050 0 26051 26100 361 26100 26150 363 26150 26200 364 26200 26250 366 26250 26300 367 26300 26350 368 26350 26400 370 26400 26450 371 26450 26500 372 26500 26550 374 26550 26600 375 26600 26650 377 26650 26700 378 26700 26750 379 26750 26800 381 26800 26850 382 26850 26900 384 26900 26950 385 26950 27000 386 27000 27050 388 27050 27100 389 27100 27150 390 27150 27200 392 27200 27250 393 27250 27300 395 27300 27350 396 27350 27400 397 27400 27450 399 27450 27500 400 27500 27550 401 27550 27600 403 27600 27650 404 27650 27700 406 27700 27750 407 27750 27800 408 27800 27850 410 27850 27900 411 27900 27950 413 27950 28000 414 28000 28050 415 28050 28100 417 28100 28150 418 28150 28200 419 28200 28250 421 28250 28300 422 28300 28350 424 28350 28400 425 28400 28450 426 28450 28500 428 28500 28550 429 28550 28600 431 28600 28650 432 28650 28700 433 28700 28750 435 28750 28800 436 28800 28850 437 28850 28900 439 28900 28950 440 28950 29000 442 29000 29050 443 29050 29100 444 29100 29150 446 29150 29200 447 29200 29250 448 29250 29300 450 29300 29350 451 29350 29400 453 29400 29450 454 29450 29500 455 29500 29550 457 29550 29600 458 29600 29650 460 29650 29700 461 29700 29750 462 29750 29800 464 29800 29850 465 29850 29900 466 29900 29950 468 29950 30000 469 30000 30050 471 30050 30100 472 30100 30150 473 30150 30200 475 30200 30250 476 30250 30300 478 30300 30350 479 30350 30400 480 30400 30450 482 30450 30500 483 30500 30550 484 30550 30600 486 30600 30650 487 30650 30700 489 30700 30750 490 30750 30800 491 30800 30850 493 30850 30900 494 30900 30950 495 30950 31000 497 31000 31050 498 31050 31100 500 31100 31150 501 31150 31200 502 31200 31250 504 31250 31300 505 31300 31350 507 31350 31400 508 31400 31450 509 31450 31500 511 31500 31550 512 31550 31600 513 31600 31650 515 31650 31700 516 31700 31750 518 31750 31800 519 31800 31850 520 31850 31900 522 31900 31950 523 31950 32000 525 32000 32050 526 32050 32100 527 32100 32150 529 32150 32200 530 32200 32250 531 32250 32300 533 32300 32350 534 32350 32400 536 32400 32450 537 32450 32500 538 32500 32550 540 32550 32600 541 32600 32650 542 32650 32700 544 32700 32750 545 32750 32800 547 32800 32850 548 32850 32900 549 32900 32950 551 32950 33000 552 33000 33050 554 33050 33100 555 33100 33150 556 33150 33200 558 33200 33250 559 33250 33300 560 33300 33350 562 33350 33400 563 33400 33450 565 33450 33500 566 33500 33550 567 33550 33600 569 33600 33650 570 33650 33700 572 33700 33750 573 33750 33800 574 33800 33850 576 33850 33900 577 33900 33950 578 33950 34000 580 34000 34050 581 34050 34100 583 34100 34150 584 34150 34200 585 34200 34250 587 34250 34300 588 34300 34350 589 34350 34400 591 34400 34450 592 34450 34500 594 34500 34550 595 34550 34600 596 34600 34650 598 34650 34700 599 34700 34750 601 34750 34800 602 34800 34850 603 34850 34900 605 34900 34950 606 34950 35000 607 35000 35050 609 35050 35100 610 35100 35150 612 35150 35200 613 35200 35250 614 35250 35300 616 35300 35350 617 35350 35400 619 35400 35450 620 35450 35500 621 35500 35550 623 35550 35600 624 35600 35650 625 35650 35700 627 35700 35750 628 35750 35800 630 35800 35850 631 35850 35900 632 35900 35950 634 35950 36000 635 36000 36050 636 36050 36100 638 36100 36150 639 36150 36200 641 36200 36250 642 36250 36300 643 36300 36350 645 36350 36400 646 36400 36450 648 36450 36500 649 36500 36550 650 36550 36600 652 36600 36650 653 36650 36700 654 36700 36750 656 36750 36800 657 36800 36850 659 36850 36900 660 36900 36950 661 36950 37000 663 37000 37050 664 37050 37100 666 37100 37150 667 37150 37200 668 37200 37250 670 37250 37300 671 37300 37350 672 37350 37400 674 37400 37450 675 37450 37500 677 37500 37550 678 37550 37600 679 37600 37650 681 37650 37700 682 37700 37750 684 37750 37800 685 37800 37850 686 37850 37900 688 37900 37950 689 37950 38000 690 38000 38050 692 38050 38100 693 38100 38150 695 38150 38200 696 38200 38250 697 38250 38300 699 38300 38350 700 38350 38400 701 38400 38450 703 38450 38500 704 38500 38550 706 38550 38600 707 38600 38650 708 38650 38700 710 38700 38750 711 38750 38800 713 38800 38850 714 38850 38900 715 38900 38950 717 38950 39000 718 39000 39050 719 39050 39100 721 39100 39150 722 39150 39200 724 39200 39250 725 39250 39300 726 39300 39350 728 39350 39400 729 39400 39450 731 39450 39500 732 39500 39550 733 39550 39600 735 39600 39650 736 39650 39700 737 39700 39750 739 39750 39800 740 39800 39850 742 39850 39900 743 39900 39950 744 39950 40000 746 40000 40050 747 40050 40100 748 40100 40150 750 40150 40200 751 40200 40250 753 40250 40300 754 40300 40350 755 40350 40400 757 40400 40450 758 40450 40500 760 40500 40550 761 40550 40600 762 40600 40650 764 40650 40700 765 40700 40750 766 40750 40800 768 40800 40850 769 40850 40900 771 40900 40950 772 40950 41000 773 32 $26,000 $29,000 $32,000 $35,000 $38,000 $27,000 $30,000 $33,000 $36,000 $39,000 $28,000 $31,000 $34,000 $37,000 $40,000

2022 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: 53000 53050 1139 53050 53100 1140 53100 53150 1142 53150 53200 1143 53200 53250 1145 53250 53300 1147 53300 53350 1148 53350 53400 1150 53400 53450 1151 53450 53500 1153 53500 53550 1155 53550 53600 1156 53600 53650 1158 53650 53700 1159 53700 53750 1161 53750 53800 1163 53800 53850 1164 53850 53900 1166 53900 53950 1168 53950 54000 1169 54000 54050 1171 54050 54100 1172 54100 54150 1174 54150 54200 1176 54200 54250 1177 54250 54300 1179 54300 54350 1180 54350 54400 1182 54400 54450 1184 54450 54500 1185 54500 54550 1187 54550 54600 1188 54600 54650 1190 54650 54700 1192 54700 54750 1193 54750 54800 1195 54800 54850 1197 54850 54900 1198 54900 54950 1200 54950 55000 1201 55000 55050 1203 55050 55100 1205 55100 55150 1206 55150 55200 1208 55200 55250 1209 55250 55300 1211 55300 55350 1213 55350 55400 1214 55400 55450 1216 55450 55500 1218 55500 55550 1219 55550 55600 1221 55600 55650 1222 55650 55700 1224 55700 55750 1226 55750 55800 1227 55800 55850 1229 55850 55900 1230 55900 55950 1232 55950 56000 1234 50000 50050 1042 50050 50100 1043 50100 50150 1045 50150 50200 1047 50200 50250 1048 50250 50300 1050 50300 50350 1051 50350 50400 1053 50400 50450 1055 50450 50500 1056 50500 50550 1058 50550 50600 1059 50600 50650 1061 50650 50700 1063 50700 50750 1064 50750 50800 1066 50800 50850 1068 50850 50900 1069 50900 50950 1071 50950 51000 1072 51000 51050 1074 51050 51100 1076 51100 51150 1077 51150 51200 1079 51200 51250 1080 51250 51300 1082 51300 51350 1084 51350 51400 1085 51400 51450 1087 51450 51500 1088 51500 51550 1090 51550 51600 1092 51600 51650 1093 51650 51700 1095 51700 51750 1097 51750 51800 1098 51800 51850 1100 51850 51900 1101 51900 51950 1103 51950 52000 1105 52000 52050 1106 52050 52100 1108 52100 52150 1109 52150 52200 1111 52200 52250 1113 52250 52300 1114 52300 52350 1116 52350 52400 1118 52400 52450 1119 52450 52500 1121 52500 52550 1122 52550 52600 1124 52600 52650 1126 52650 52700 1127 52700 52750 1129 52750 52800 1130 52800 52850 1132 52850 52900 1134 52900 52950 1135 52950 53000 1137 47000 47050 945 47050 47100 947 47100 47150 948 47150 47200 950 47200 47250 951 47250 47300 953 47300 47350 955 47350 47400 956 47400 47450 958 47450 47500 959 47500 47550 961 47550 47600 963 47600 47650 964 47650 47700 966 47700 47750 968 47750 47800 969 47800 47850 971 47850 47900 972 47900 47950 974 47950 48000 976 48000 48050 977 48050 48100 979 48100 48150 980 48150 48200 982 48200 48250 984 48250 48300 985 48300 48350 987 48350 48400 988 48400 48450 990 48450 48500 992 48500 48550 993 48550 48600 995 48600 48650 997 48650 48700 998 48700 48750 1000 48750 48800 1001 48800 48850 1003 48850 4 8900 1005 48900 48950 1006 48950 49000 1008 49000 49050 1009 49050 49100 1011 49100 49150 1013 49150 49200 1014 49200 49250 1016 49250 49300 1018 49300 49350 1019 49350 49400 1021 49400 49450 1022 49450 49500 1024 49500 49550 1026 49550 49600 1027 49600 49650 1029 49650 49700 1030 49700 49750 1032 49750 49800 1034 49800 49850 1035 49850 49900 1037 49900 49950 1038 49950 50000 1040 44000 44050 858 44050 44100 859 44100 44150 860 44150 44200 862 44200 44250 863 44250 44300 865 44300 44350 866 44350 44400 867 44400 44450 869 44450 44500 870 44500 44550 872 44550 44600 873 44600 44650 874 44650 44700 876 44700 44750 877 44750 44800 878 44800 44850 880 44850 44900 881 44900 44950 883 44950 45000 884 45000 45050 885 45050 45100 887 45100 45150 888 45150 45200 890 45200 45250 891 45250 45300 892 45300 45350 894 45350 45400 895 45400 45450 896 45450 45500 898 45500 45550 899 45550 45600 901 45600 45650 902 45650 45700 903 45700 45750 905 45750 45800 906 45800 45850 907 45850 45900 909 45900 45950 910 45950 46000 912 46000 46050 913 46050 46100 914 46100 46150 916 46150 46200 918 46200 46250 919 46250 46300 921 46300 46350 922 46350 46400 924 46400 46450 926 46450 46500 927 46500 46550 929 46550 46600 930 46600 46650 932 46650 46700 934 46700 46750 935 46750 46800 937 46800 46850 939 46850 46900 940 46900 46950 942 46950 47000 943 41000 41050 775 41050 41100 776 41100 41150 778 41150 41200 779 41200 41250 780 41250 41300 782 41300 41350 783 41350 41400 784 41400 41450 786 41450 41500 787 41500 41550 789 41550 41600 790 41600 41650 791 41650 41700 793 41700 41750 794 41750 41800 795 41800 41850 797 41850 41900 798 41900 41950 800 41950 42000 801 42000 42050 802 42050 42100 804 42100 42150 805 42150 42200 807 42200 42250 808 42250 42300 809 42300 42350 811 42350 42400 812 42400 42450 813 42450 42500 815 42500 42550 816 42550 42600 818 42600 42650 819 42650 42700 820 42700 42750 822 42750 42800 823 42800 42850 825 42850 42900 826 42900 42950 827 42950 43000 829 43000 43050 830 43050 43100 831 43100 43150 833 43150 43200 834 43200 43250 836 43250 43300 837 43300 43350 838 43350 43400 840 43400 43450 841 43450 43500 843 43500 43550 844 43550 43600 845 43600 43650 847 43650 43700 848 43700 43750 849 43750 43800 851 43800 43850 852 43850 43900 854 43900 43950 855 43950 44000 856 33 $41,000 $44,000 $47,000 $50,000 $53,000 $42,000 $45,000 $48,000 $51,000 $54,000 $43,000 $46,000 $49,000 $52,000 $55,000

2022 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: 56000 56050 1235 56050 56100 1237 56100 56150 1238 56150 56200 1240 56200 56250 1242 56250 56300 1243 56300 56350 1245 56350 56400 1247 56400 56450 1248 56450 56500 1250 56500 56550 1251 56550 56600 1253 56600 56650 1255 56650 56700 1256 56700 56750 1258 56750 56800 1259 56800 56850 1261 56850 56900 1263 56900 56950 1264 56950 57000 1266 57000 57050 1268 57050 57100 1269 57100 57150 1271 57150 57200 1272 57200 57250 1274 57250 57300 1276 57300 57350 1277 57350 57400 1279 57400 57450 1280 57450 57500 1282 57500 57550 1284 57550 57600 1285 57600 57650 1287 57650 57700 1288 57700 57750 1290 57750 57800 1292 57800 57850 1293 57850 57900 1295 57900 57950 1297 57950 58000 1298 58000 58050 1300 58050 58100 1301 58100 58150 1303 58150 58200 1305 58200 58250 1306 58250 58300 1308 58300 58350 1309 58350 58400 1311 58400 58450 1313 58450 58500 1314 58500 58550 1316 58550 58600 1318 58600 58650 1319 58650 58700 1321 58700 58750 1322 58750 58800 1324 58800 58850 1326 58850 58900 1327 58900 58950 1329 58950 59000 1330 59000 59050 1332 59050 59100 1334 59100 59150 1335 59150 59200 1337 59200 59250 1338 59250 59300 1340 59300 59350 1342 59350 59400 1343 59400 59450 1345 59450 59500 1347 59500 59550 1348 59550 59600 1350 59600 59650 1351 59650 59700 1353 59700 59750 1355 59750 59800 1356 59800 59850 1358 59850 59900 1359 59900 59950 1361 59950 60000 1363 60000 60050 1364 60050 60100 1366 60100 60150 1368 60150 60200 1369 60200 60250 1371 60250 60300 1372 60300 60350 1374 60350 60400 1376 60400 60450 1377 60450 60500 1379 60500 60550 1380 60550 60600 1382 60600 60650 1384 60650 60700 1385 60700 60750 1387 60750 60800 1388 60800 60850 1390 60850 60900 1392 60900 60950 1393 60950 61000 1395 61000 61050 1397 61050 61100 1398 61100 61150 1400 61150 61200 1401 61200 61250 1403 61250 61300 1405 61300 61350 1406 61350 61400 1408 61400 61450 1409 61450 61500 1411 61500 61550 1413 61550 61600 1414 61600 61650 1416 61650 61700 1418 61700 61750 1419 61750 61800 1421 61800 61850 1422 61850 61900 1424 61900 61950 1426 61950 62000 1427 62000 62050 1429 62050 62100 1430 62100 62150 1432 62150 62200 1434 62200 62250 1435 62250 62300 1437 62300 62350 1438 62350 62400 1440 62400 62450 1442 62450 62500 1443 62500 62550 1445 62550 62600 1447 62600 62650 1448 62650 62700 1450 62700 62750 1451 62750 62800 1453 62800 62850 1455 62850 62900 1456 62900 62950 1458 62950 63000 1459 63000 63050 1461 63050 63100 1463 63100 63150 1464 63150 63200 1466 63200 63250 1468 63250 63300 1469 63300 63350 1471 63350 63400 1472 63400 63450 1474 63450 63500 1476 63500 63550 1477 63550 63600 1479 63600 63650 1480 63650 63700 1482 63700 63750 1484 63750 63800 1485 63800 63850 1487 63850 63900 1488 63900 63950 1490 63950 64000 1492 64000 64050 1493 64050 64100 1495 64100 64150 1497 64150 64200 1498 64200 64250 1500 64250 64300 1501 64300 64350 1503 64350 64400 1505 64400 64450 1506 64450 64500 1508 64500 64550 1509 64550 64600 1511 64600 64650 1513 64650 64700 1514 64700 64750 1516 64750 64800 1518 64800 64850 1519 64850 64900 1521 64900 64950 1522 64950 65000 1524 65000 65050 1526 65050 65100 1527 65100 65150 1529 65150 65200 1530 65200 65250 1532 65250 65300 1534 65300 65350 1535 65350 65400 1537 65400 65450 1538 65450 65500 1540 65500 65550 1542 65550 65600 1543 65600 65650 1545 65650 65700 1547 65700 65750 1548 65750 65800 1550 65800 65850 1551 65850 65900 1553 65900 65950 1555 65950 66000 1556 66000 66050 1558 66050 66100 1559 66100 66150 1561 66150 66200 1563 66200 66250 1564 66250 66300 1566 66300 66350 1568 66350 66400 1569 66400 66450 1571 66450 66500 1572 66500 66550 1574 66550 66600 1576 66600 66650 1577 66650 66700 1579 66700 66750 1580 66750 66800 1582 66800 66850 1584 66850 66900 1585 66900 66950 1587 66950 67000 1588 67000 67050 1590 67050 67100 1592 67100 67150 1593 67150 67200 1595 67200 67250 1597 67250 67300 1598 67300 67350 1600 67350 67400 1601 67400 67450 1603 67450 67500 1605 67500 67550 1606 67550 67600 1608 67600 67650 1609 67650 67700 1611 67700 67750 1613 67750 67800 1614 67800 67850 1616 67850 67900 1618 67900 67950 1619 67950 68000 1621 68000 68050 1622 68050 68100 1624 68100 68150 1626 68150 68200 1627 68200 68250 1629 68250 68300 1630 68300 68350 1632 68350 68400 1634 68400 68450 1635 68450 68500 1637 68500 68550 1639 68550 68600 1640 68600 68650 1642 68650 68700 1643 68700 68750 1645 68750 68800 1647 68800 68850 1648 68850 68900 1650 68900 68950 1651 68950 69000 1653 69000 69050 1655 69050 69100 1656 69100 69150 1658 69150 69200 1659 69200 69250 1661 69250 69300 1663 69300 69350 1664 69350 69400 1666 69400 69450 1668 69450 69500 1669 69500 69550 1671 69550 69600 1672 69600 69650 1674 69650 69700 1676 69700 69750 1677 69750 69800 1679 69800 69850 1680 69850 69900 1682 69900 69950 1684 69950 70000 1685 70000 70050 1687 70050 70100 1689 70100 70150 1690 70150 70200 1692 70200 70250 1693 70250 70300 1695 70300 70350 1697 70350 70400 1698 70400 70450 1700 70450 70500 1701 70500 70550 1703 70550 70600 1705 70600 70650 1706 70650 70700 1708 70700 70750 1709 70750 70800 1711 70800 70850 1713 70850 70900 1714 70900 70950 1716 70950 71000 1718 34 $56,000 $59,000 $62,000 $65,000 $68,000 $57,000 $60,000 $63,000 $66,000 $69,000 $58,000 $61,000 $64,000 $67,000 $70,000

80000 80050 2009 80050 80100 2011 80100 80150 2013 80150 80200 2014 80200 80250 2016 80250 80300 2018 80300 80350 2019 80350 80400 2021 80400 80450 2022 80450 80500 2024 80500 80550 2026 80550 80600 2027 80600 80650 2029 80650 80700 2030 80700 80750 2032 80750 80800 2034 80800 80850 2035 80850 80900 2037 80900 80950 2039 80950 81000 2040 81000 81050 2042 81050 81100 2043 81100 81150 2045 81150 81200 2047 81200 81250 2048 81250 81300 2050 81300 81350 2051 81350 81400 2053 81400 81450 2055 81450 81500 2056 81500 81550 2058 81550 81600 2059 81600 81650 2061 81650 81700 2063 81700 81750 2064 81750 81800 2066 81800 81850 2068 81850 81900 2069 81900 81950 2071 81950 82000 2072

82000 82050 2074 82050 82100 2076 82100 82150 2077 82150 82200 2079 82200 82250 2080 82250 82300 2082 82300 82350 2084 82350 82400 2085 82400 82450 2087 82450 82500 2089 82500 82550 2090 82550 82600 2092 82600 82650 2093 82650 82700 2095 82700 82750 2097 82750 82800 2098 82800 82850 2100 82850 82900 2101 82900 82950 2103 82950 83000 2105 77000 77050 1913 77050 77100 1914 77100 77150 1916 77150 77200 1918 77200 77250 1919 77250 77300 1921 77300 77350 1922 77350 77400 1924 77400 77450 1926 77450 77500 1927 77500 77550 1929 77550 77600 1930 77600 77650 1932 77650 77700 1934 77700 77750 1935 77750 77800 1937 77800 77850 1939 77850 77900 1940 77900 77950 1942 77950 78000 1943 78000 78050 1945 78050 78100 1947 78100 78150 1948 78150 78200 1950 78200 78250 1951 78250 78300 1953 78300 78350 1955 78350 78400 1956 78400 78450 1958 78450 78500 1959 78500 78550 1961 78550 78600 1963 78600 78650 1964 78650 78700 1966 78700 78750 1968 78750 78800 1969 78800 78850 1971 78850 78900 1972 78900 78950 1974 78950 79000 1976 79000 79050 1977 79050 79100 1979 79100 79150 1980 79150 79200 1982 79200 79250 1984 79250 79300 1985 79300 79350 1987 79350 79400 1989 79400 79450 1990 79450 79500 1992 79500 79550 1993 79550 79600 1995 79600 79650 1997 79650 79700 1998 79700 79750 2000 79750 79800 2001 79800 79850 2003 79850 79900 2005 79900 79950 2006 79950 80000 2008 74000 74050 1816 74050 74100 1818 74100 74150 1819 74150 74200 1821 74200 74250 1822 74250 74300 1824 74300 74350 1826 74350 74400 1827 74400 74450 1829 74450 74500 1830 74500 74550 1832 74550 74600 1834 74600 74650 1835 74650 74700 1837 74700 74750 1839 74750 74800 1840 74800 74850 1842 74850 74900 1843 74900 74950 1845 74950 75000 1847 75000 75050 1848 75050 75100 1850 75100 75150 1851 75150 75200 1853 75200 75250 1855 75250 75300 1856 75300 75350 1858 75350 75400 1859 75400 75450 1861 75450 75500 1863 75500 75550 1864 75550 75600 1866 75600 75650 1868 75650 75700 1869 75700 75750 1871 75750 75800 1872 75800 75850 1874 75850 75900 1876 75900 75950 1877 75950 76000 1879 76000 76050 1880 76050 76100 1882 76100 76150 1884 76150 76200 1885 76200 76250 1887 76250 76300 1889 76300 76350 1890 76350 76400 1892 76400 76450 1893 76450 76500 1895 76500 76550 1897 76550 76600 1898 76600 76650 1900 76650 76700 1901 76700 76750 1903 76750 76800 1905 76800 76850 1906 76850 76900 1908 76900 76950 1909 76950 77000 1911 71000 71050 1719 71050 71100 1721 71100 71150 1722 71150 71200 1724 71200 71250 1726 71250 71300 1727 71300 71350 1729 71350 71400 1730 71400 71450 1732 71450 71500 1734 71500 71550 1735 71550 71600 1737 71600 71650 1739 71650 71700 1740 71700 71750 1742 71750 71800 1743 71800 71850 1745 71850 71900 1747 71900 71950 1748 71950 72000 1750 72000 72050 1751 72050 72100 1753 72100 72150 1755 72150 72200 1756 72200 72250 1758 72250 72300 1759 72300 72350 1761 72350 72400 1763 72400 72450 1764 72450 72500 1766 72500 72550 1768 72550 72600 1769 72600 72650 1771 72650 72700 1772 72700 72750 1774 72750 72800 1776 72800 72850 1777 72850 72900 1779 72900 72950 1780 72950 73000 1782 73000 73050 1784 73050 73100 1785 73100 73150 1787 73150 73200 1789 73200 73250 1790 73250 73300 1792 73300 73350 1793 73350 73400 1795 73400 73450 1797 73450 73500 1798 73500 73550 1800 73550 73600 1801 73600 73650 1803 73650 73700 1805 73700 73750 1806 73750 73800 1808 73800 73850 1809 73850 73900 1811 73900 73950 1813 73950 74000 1814

2022 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: 83000 83050 2106 83050 83100 2108 83100 83150 2109 83150 83200 2111 83200 83250 2113 83250 83300 2114 83300 83350 2116 83350 83400 2118 83400 83450 2119 83450 83500 2121 83500 83550 2122 83550 83600 2124 83600 83650 2126 83650 83700 2127 83700 83750 2129 83750 83800 2130 83800 83850 2132 83850 83900 2134 83900 83950 2135 83950 84000 2137 84000 84050 2139 84050 84100 2140 84100 84150 2142 84150 84200 2143 84200 84250 2145 84250 84300 2147 84300 84350 2148 84350 84400 2150 84400 84450 2151 84450 84500 2153 84500 84550 2155 84550 84600 2156 84600 84650 2158 84650 84700 2159 84700 84750 2161 84750 84800 2163 84800 84850 2164 84850 84900 2166 84900 84950 2168 84950 85000 2169 85000 85050 2171 85050 85100 2172 85100 85150 2174 85150 85200 2176 85200 85250 2177 85250 85300 2179 85300 85350 2180 85350 85400 2182 85400 85450 2184 85450 85500 2185 85500 85550 2187 85550 85600 2189 85600 85650 2190 85650 85700 2192 85700 85750 2193 85750 85800 2195 85800 85850 2197 85850 85900 2198 85900 85950 2200 85950 86000 2201 35 $71,000 $74,000 $77,000 $80,000 $83,000 $72,000 $75,000 $78,000 $81000 $84,000 $73,000 $76,000 $79,000 $82,000 $85,000

89000 89050 2300 89050 89100 2301 89100 89150 2303 89150 89200 2305 89200 89250 2306 89250 89300 2308 89300 89350 2310 89350 89400 2311 89400 89450 2313 89450 89500 2314 89500 89550 2316 89550 89600 2318 89600 89650 2319 89650 89700 2321 89700 89750 2322 89750 89800 2324 89800 89850 2326 89850 89900 2327 89900 89950 2329 89950 90000 2330 90000 90050 2332 90050 90100 2334 90100 90150 2335 90150 90200 2337 90200 90250 2339 90250 90300 2340 90300 90350 2342 90350 90400 2343 90400 90450 2345 90450 90500 2347 90500 90550 2348 90550 90600 2350 90600 90650 2351 90650 90700 2353 90700 90750 2355 90750 90800 2356 90800 90850 2358 90850 90900 2360 90900 90950 2361 90950 91000 2363 91000 91050 2364 91050 91100 2366 91100 91150 2368 91150 91200 2369 91200 91250 2371 91250 91300 2372 91300 91350 2374 91350 91400 2376 91400 91450 2377 91450 91500 2379 91500 91550 2380 91550 91600 2382 91600 91650 2384 91650 91700 2385 91700 91750 2387 91750 91800 2389 91800 91850 2390 91850 91900 2392 91900 91950 2393 91950 92000 2395 2022 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: 86000 86050 2203 86050 86100 2205 86100 86150 2206 86150 86200 2208 86200 86250 2210 86250 86300 2211 86300 86350 2213 86350 86400 2214 86400 86450 2216 86450 86500 2218 86500 86550 2219 86550 86600 2221 86600 86650 2222 86650 86700 2224 86700 86750 2226 86750 86800 2227 86800 86850 2229 86850 86900 2230 86900 86950 2232 86950 87000 2234 87000 87050 2235 87050 87100 2237 87100 87150 2239 87150 87200 2240 87200 87250 2242 87250 87300 2243 87300 87350 2245 87350 87400 2247 87400 87450 2248 87450 87500 2250 87500 87550 2251 87550 87600 2253 87600 87650 2255 87650 87700 2256 87700 87750 2258 87750 87800 2260 87800 87850 2261 87850 87900 2263 87900 87950 2264 87950 88000 2266 88000 88050 2268 88050 88100 2269 88100 88150 2271 88150 88200 2272 88200 88250 2274 88250 88300 2276 88300 88350 2277 88350 88400 2279 88400 88450 2280 88450 88500 2282 88500 88550 2284 88550 88600 2285 88600 88650 2287 88650 88700 2289 88700 88750 2290 88750 88800 2292 88800 88850 2293 88850 88900 2295 88900 88950 2297 88950 89000 2298 92000 92050 2397 92050 92100 2398 92100 92150 2400 92150 92200 2402 92200 92250 2403 92250 92300 2405 92300 92350 2407 92350 92400 2409 92400 92450 2411 92450 92500 2413 92500 92550 2414 92550 92600 2416 92600 92650 2418 92650 92700 2420 92700 92750 2422 92750 92800 2424 92800 92850 2426 92850 92900 2427 92900 92950 2429 92950 93000 2431 93000 93050 2433 93050 93100 2435 93100 93150 2437 93150 93200 2438 93200 93250 2440 93250 93300 2442 93300 93350 2444 93350 93400 2446 93400 93450 2448 93450 93500 2450 93500 93550 2451 93550 93600 2453 93600 93650 2455 93650 93700 2457 93700 93750 2459 93750 93800 2461 93800 93850 2462 93850 93900 2464 93900 93950 2466 93950 94000 2468 94000 94050 2470 94050 94100 2472 94100 94150 2473 94150 94200 2475 94200 94250 2477 94250 94300 2479 94300 94350 2481 94350 94400 2483 94400 94450 2485 94450 94500 2486 94500 94550 2488 94550 94600 2490 94600 94650 2492 94650 94700 2494 94700 94750 2496 94750 94800 2497 94800 94850 2499 94850 94900 2501 94900 94950 2503 94950 95000 2505 95000 95050 2507 95050 95100 2509 95100 95150 2510 95150 95200 2512 95200 95250 2514 95250 95300 2516 95300 95350 2518 95350 95400 2520 95400 95450 2521 95450 95500 2523 95500 95550 2525 95550 95600 2527 95600 95650 2529 95650 95700 2531 95700 95750 2532 95750 95800 2534 95800 95850 2536 95850 95900 2538 95900 95950 2540 95950 96000 2542 96000 96050 2544 96050 96100 2545 96100 96150 2547 96150 96200 2549 96200 96250 2551 96250 96300 2553 96300 96350 2555 96350 96400 2556 96400 96450 2558 96450 96500 2560 96500 96550 2562 96550 96600 2564 96600 96650 2566 96650 96700 2568 96700 96750 2569 96750 96800 2571 96800 96850 2573 96850 96900 2575 96900 96950 2577 96950 97000 2579 97000 97050 2580 97050 97100 2582 97100 97150 2584 97150 97200 2586 97200 97250 2588 97250 97300 2590 97300 97350 2591 97350 97400 2593 97400 97450 2595 97450 97500 2597 97500 97550 2599 97550 97600 2601 97600 97650 2603 97650 97700 2604 97700 97750 2606 97750 97800 2608 97800 97850 2610 97850 97900 2612 97900 97950 2614 97950 98000 2615 98000 98050 2617 98050 98100 2619 98100 98150 2621 98150 98200 2623 98200 98250 2625 98250 98300 2627 98300 98350 2628 98350 98400 2630 98400 98450 2632 98450 98500 2634 98500 98550 2636 98550 98600 2638 98600 98650 2639 98650 98700 2641 98700 98750 2643 98750 98800 2645 98800 98850 2647 98850 98900 2649 98900 98950 2651 98950 99000 2652 99000 99050 2654 99050 99100 2656 99100 99150 2658 99150 99200 2660 99200 99250 2662 99250 99300 2663 99300 99350 2665 99350 99400 2667 99400 99450 2669 99450 99500 2671 99500 99550 2673 99550 99600 2674 99600 99650 2676 99650 99700 2678 99700 99750 2680 99750 99800 2682 99800 99850 2684 99850 99900 2686 99900 99950 2687 99950 100000 2689 100000 100050 2691 100050 100100 2693 100100 100150 2695 100150 100200 2697 100200 100250 2698 100250 100300 2700 100300 100350 2702 100350 100400 2704 100400 100450 2706 100450 100500 2708 100500 100550 2710 100550 100600 2711 100600 100650 2713 100650 100700 2715 100700 100750 2717 100750 100800 2719 100800 100850 2721 100850 100900 2722 100900 100950 2724 100950 101000 2726 36 $86,000 $89,000 $92,000 $95,000 $98,000 $87,000 $90,000 $93,000 $96,000 $99,000 $88,000 $91,000 $94,000 $97,000 $100,000

2022 Income Tax Table for Ohio IT 1040 110000 110050 3060 110050 110100 3062 110100 110150 3064 110150 110200 3065 110200 110250 3067 110250 110300 3069 110300 110350 3071 110350 110400 3073 110400 110450 3075 110450 110500 3076 110500 110550 3078 110550 110600 3080 110600 110650 3082 110650 110700 3084 110700 110750 3086 110750 110800 3088 110800 110850 3089 110850 110900 3091 110900 110950 3093 110950 111000 3095 111000 111050 3097 111050 111100 3099 111100 111150 3100 111150 111200 3102 111200 111250 3104 111250 111300 3106 111300 111350 3108 111350 111400 3110 111400 111450 3112 111450 111500 3113 111500 111550 3115 111550 111600 3117 111600 111650 3119 111650 111700 3121 111700 111750 3123 111750 111800 3124 111800 111850 3126 111850 111900 3128 111900 111950 3130 111950 112000 3132 112000 112050 3134 112050 112100 3135 112100 112150 3137 112150 112200 3139 112200 112250 3141 112250 112300 3143 112300 112350 3145 112350 112400 3147 112400 112450 3148 112450 112500 3150 112500 112550 3152 112550 112600 3154 112600 112650 3156 112650 112700 3158 112700 112750 3159 112750 112800 3161 112800 112850 3163 112850 112900 3165 112900 112950 3167 112950 113000 3169 107000 107050 2949 107050 107100 2951 107100 107150 2953 107150 107200 2955 107200 107250 2957 107250 107300 2958 107300 107350 2960 107350 107400 2962 107400 107450 2964 107450 107500 2966 107500 107550 2968 107550 107600 2970 107600 107650 2971 107650 107700 2973 107700 107750 2975 107750 107800 2977 107800 107850 2979 107850 107900 2981 107900 107950 2982 107950 108000 2984 108000 108050 2986 108050 108100 2988 108100 108150 2990 108150 108200 2992 108200 108250 2993 108250 108300 2995 108300 108350 2997 108350 108400 2999 108400 108450 3001 108450 108500 3003 108500 108550 3005 108550 108600 3006 108600 108650 3008 108650 108700 3010 108700 108750 3012 108750 108800 3014 108800 108850 3016 108850 108900 3017 108900 108950 3019 108950 109000 3021 109000 109050 3023 109050 109100 3025 109100 109150 3027 109150 109200 3029 109200 109250 3030 109250 109300 3032 109300 109350 3034 109350 109400 3036 109400 109450 3038 109450 109500 3040 109500 109550 3041 109550 109600 3043 109600 109650 3045 109650 109700 3047 109700 109750 3049 109750 109800 3051 109800 109850 3052 109850 109900 3054 109900 109950 3056 109950 110000 3058 104000 104050 2839 104050 104100 2840 104100 104150 2842 104150 104200 2844 104200 104250 2846 104250 104300 2848 104300 104350 2850 104350 104400 2851 104400 104450 2853 104450 104500 2855 104500 104550 2857 104550 104600 2859 104600 104650 2861 104650 104700 2863 104700 104750 2864 104750 104800 2866 104800 104850 2868 104850 104900 2870 104900 104950 2872 104950 105000 2874 105000 105050 2875 105050 105100 2877 105100 105150 2879 105150 105200 2881 105200 105250 2883 105250 105300 2885 105300 105350 2887 105350 105400 2888 105400 105450 2890 105450 105500 2892 105500 105550 2894 105550 105600 2896 105600 105650 2898 105650 105700 2899 105700 105750 2901 105750 105800 2903 105800 105850 2905 105850 105900 2907 105900 105950 2909 105950 106000 2911 106000 106050 2912 106050 106100 2914 106100 106150 2916 106150 106200 2918 106200 106250 2920 106250 106300 2922 106300 106350 2923 106350 106400 2925 106400 106450 2927 106450 106500 2929 106500 106550 2931 106550 106600 2933 106600 106650 2934 106650 106700 2936 106700 106750 2938 106750 106800 2940 106800 106850 2942 106850 106900 2944 106900 106950 2946 106950 107000 2947 101000 101050 2728 101050 101100 2730 101100 101150 2732 101150 101200 2733 101200 101250 2735 101250 101300 2737 101300 101350 2739 101350 101400 2741 101400 101450 2743 101450 101500 2745 101500 101550 2746 101550 101600 2748 101600 101650 2750 101650 101700 2752 101700 101750 2754 101750 101800 2756 101800 101850 2757 101850 101900 2759 101900 101950 2761 101950 102000 2763 102000 102050 2765 102050 102100 2767 102100 102150 2769 102150 102200 2770 102200 102250 2772 102250 102300 2774 102300 102350 2776 102350 102400 2778 102400 102450 2780 102450 102500 2781 102500 102550 2783 102550 102600 2785 102600 102650 2787 102650 102700 2789 102700 102750 2791 102750 102800 2792 102800 102850 2794 102850 102900 2796 102900 102950 2798 102950 103000 2800 103000 103050 2802 103050 103100 2804 103100 103150 2805 103150 103200 2807 103200 103250 2809 103250 103300 2811 103300 103350 2813 103350 103400 2815 103400 103450 2816 103450 103500 2818 103500 103550 2820 103550 103600 2822 103600 103650 2824 103650 103700 2826 103700 103750 2828 103750 103800 2829 103800 103850 2831 103850 103900 2833 103900 103950 2835 103950 104000 2837 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: 113000 113050 3171 113050 113100 3172 113100 113150 3174 113150 113200 3176 113200 113250 3178 113250 113300 3180 113300 113350 3182 113350 113400 3183 113400 113450 3185 113450 113500 3187 113500 113550 3189 113550 113600 3191 113600 113650 3193 113650 113700 3194 113700 113750 3196 113750 113800 3198 113800 113850 3200 113850 113900 3202 113900 113950 3204 113950 114000 3206 114000 114050 3207 114050 114100 3209 114100 114150 3211 114150 114200 3213 114200 114250 3215 114250 114300 3217 114300 114350 3218 114350 114400 3220 114400 114450 3222 114450 114500 3224 114500 114550 3226 114550 114600 3228 114600 114650 3230 114650 114700 3231 114700 114750 3233 114750 114800 3235 114800 114850 3237 114850 114900 3239 114900 114950 3241 114950 115000 3242 115000 115050 3244 115050 115100 3246 115100 115150 3248 115150 115200 3250 115200 115250 3252 115250 115300 3253 SEE THE BRACKETS ON PAGE 31 FOR INCOME GREATER THAN $115,300. 37 $101,000 $104,000 $107,000 $110,000 $113,000 $102,000 $105,000 $108,000 $111000 $114,000 $103,000 $106,000 $109,000 $112,000 $115,000

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. 2022 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

2022 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 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 2b – The "total distribution" box must be checked to claim the "lump sum" credits. See pages 20 and 29. 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 2022 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 .0100 T 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 .0175 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 .0075 E 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. General Information for 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. “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, capital gains, and unemployment benefits. 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. For more information including examples, see page 48.

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. 2022 Ohio SD 100 ! CAUTION For more information, see tax.ohio.gov/schooldistrict. 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. For more information, see the "Income - Estimated Income/School District Taxes and the 2210 Interest Penalty" topic at tax.ohio.gov/ FAQ. See also 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 the state copies of your income statements 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 Line 17 - Credit Carryforward Enter the portion of your refund you want applied to tax year 2023. 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. For more information, see page 48. 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. Additionally, see the guidance for part-year residents on page 48. 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 adjusted gross income. For more informa- tion, see "What is Modified Adjusted Gross Income?" on page 7 and the worksheet on page 31. Additionally, see the guidance for part-year residents on page 48. 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 2023 is 5%. 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, 2023. 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. For more information regarding payment options, see page 6.

2022 Ohio SD 100 47

48 Calculating Your Income Received While a Part-year Resident of a School District Ohio's school district income tax is levied on the portion of taxable income received by a taxpayer while a resident of the taxing district. Ohio law does not specify how to calculate the portion of income received while a resident of a school district. If a taxpayer can specifically identify the exact amount of income received in each school district, then the taxpayer should report those income amounts to the cor- responding school districts. However, many taxpayers are unable to identify where each item of income was received or how to al- locate deductions that are not tied to specific events. In these situations where specific Guidance for Part-year Residents of a School District identification is not available, the taxpayer should prorate their income to each district using the following methods: Traditional Tax Based Districts For traditional tax base districts, "taxable income" is defined as modified adjusted gross income less exemptions, which is calculated on line 21 of the SD 100. On line 22, the taxpayer must then enter the portion of line 21 that was received while a nonresident of the district. The taxpayer should calculate line 22 by dividing line 21 of the SD 100 by 12 months, then multiplying that amount by the number of months the taxpayer was a nonresident of the district for which the SD 100 is being filed. See Example 1 below. Earned Income Tax Based Districts For earned income tax base districts, "tax- able income" is defined as compensation (wages, salaries, tips, etc.) and net earn- ings from self-employment to the extent included in modified adjusted gross income. Taxpayers enter only the portion of these amounts received while a resident of the district. The taxpayer should calculate lines 24 and 25 by dividing the total of each type of income (i.e., compensation and net earn- ings from self-employment) received by 12 months, then multiplying the result by the number of months the taxpayer was a resident of the district for which the SD 100 is being filed. See Example 2 below. Example 1 – Traditional Tax Base Hannah moved into a traditional tax base school district on September 1st. She has multiple sources of income and claims several deductions on her Ohio return. She calculates line 21 of her SD 100 to be $65,000 but she isn't sure how to determine the portion of that amount that was not "received" in the school district. So, Hannah divides the amount by 12 months and multiplies the result by the 8 months that she was a nonresident of the district: $65,000 ÷ 12 = $5,417 $5,417 X 8 = $43,336 Hannah enters the result on line 22 of her SD 100: Example 2 – Earned Income Tax Base Eric and Angela moved into an earned income tax base school district on June 1st. Eric changed jobs when he moved so he can specifically identify his wages earned as a resident to be $58,000. Angela has $89,000 of self-employment for the entire year but she isn't sure how to determine what portion of that amount was "received" in the school district. So, she divides the amount by 12 months and multiplies the result by the 7 months that she was a resident of the district: $89,000 ÷ 12 = $7,417 $7,417 X 7 = $51,919 Eric enters his resident wages on line 24 of the SD 100 while Angela enters her resident self-employment income on line 25: 2022 Ohio SD 100

2022 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 tax.ohio.gov/residencycredits. IT NRS - Ohio Nonresident Statement 49

50 Ohio does not have its own net operating loss (NOL) carryback deduction. How- ever, an NOL carryback can sometimes be claimed in Ohio for the same tax years claimed on your federal return. Such carry- backs are limited by your Ohio depreciation add-back. 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 (formerly Ohio Schedule A) for the year of the NOL. This amount should be the entire amount of such depreciation 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 5 – Federal Adjusted Gross Income Prior to the Carryback 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 one or more of your Ohio returns for a reason other than an NOL carryback, then this amount is your amended federal adjusted gross income not including the federal NOL carryback. Line 6 – Federal Adjusted Gross Income After the Carryback Enter your amended federal adjusted gross income from your federal amended return or form 1045, line 11. Line 7 – Available Carryback Column A: Enter the amount from line 4. All other columns: Enter the amount from line 11 of the previous column. Line 9 – Ohio NOL Adjustment For each respective tax year, you must enter the amount calculated on line 9 of the IT NOL as an addition on the following line of the Ohio Schedule of Adjustments (formerly Ohio Schedule A):

●For tax year 2014 and prior, use line 35f;

●For tax year 2015, use line 10;

●For tax year 2016 and forward, use line 9. NOLs and Ohio's Depreciation Adjustment Ohio's "deduction of prior year 168(k) and 179 depreciation add-backs," reported on the Ohio Schedule of Adjustments (formerly Ohio Schedule A), cannot be claimed in any tax year with a federal NOL, NOL carryback, or NOL carryforward. When filing your amended returns to report an NOL and/or NOL carryback, you must remove any amounts reported on the follow- ing line of the Ohio Schedule of Adjustments (formerly Ohio Schedule A):

●For tax year 2014 and prior, the "adjust- ment for Internal Revenue Code sections 168(k) and 179 depreciation expense" line in the "deductions" section of Ohio Schedule A;

●For tax year 2015 and later, the "deduction of prior year 168(k) and 179 depreciation addbacks" line on the Ohio Schedule of Adjustments (formerly Ohio Schedule A). These deductions must be carried forward to the next year that does not report an NOL, NOL carryback, or NOL carryforward. 2022 Ohio Schedule IT NOL For more information, see page 8 and the "Income - Amended Returns" topic at tax.ohio.gov/FAQ. Ohio Schedule IT NOL

51

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.

hio Department of Taxation Sequence No. 7 2022 Ohio Schedule of Credits Use only black ink. Use whole dollars only. 2022 Schedule of Credits – page 1 of 2

Nonrefundable Credits

1. Tax liability before credits (from Ohio IT 1040, line 8c).............................................................................................1.

2. Retirement income credit (include 1099-R forms)..................................................................................................2.

3. Lump sum retirement credit (include a copy of the worksheet and 1099-R forms)...........................................3.

4. Senior citizen credit (must be 65 or older to claim this credit)................................................................................4.

5. Lump sum distribution credit (include a copy of the worksheet and 1099-R forms).........................................5.

6. Child care & dependent care credit (include a copy of the worksheet)..............................................................6.

7. Displaced worker training credit (include a copy of the worksheet and all required documentation)................7.

8. Campaign contribution credit for Ohio statewide office or General Assembly........................................................8.

9. Income-based exemption credit.............................................................................................................................9.

10. Total (add lines 2 through 9).................................................................................................................................10. 11. Tax less credits (line 1 minus line 10; if negative, enter zero).............................................................................. 11.

12. Joint filing credit (see instructions for table). % times line 11, up to $650...............................................................12. 13. Earned income credit............................................................................................................................................13. 14. Home school expenses credit (include copies of all required documentation)..............................................14. 15. Scholarship donation credit (include copies of all required documentation)..................................................15. 16. Nonchartered, nonpublic school tuition credit (include copies of all required documentation).......................16. 17. Vocational job credit (include a copy of the credit certificate).........................................................................17. 18. Ohio adoption credit.............................................................................................................................................18. 19. Nonrefundable job retention credit (include a copy of the credit certificate)...................................................19. 20. Credit for eligible new employees in an enterprise zone (include a copy of the credit certificate)..................20. 21. Grape production credit.........................................................................................................................................21. 22. InvestOhio credit (include a copy of the credit certificate)...............................................................................22. 23. Lead abatement credit (include a copy of the credit certificate)......................................................................23. 24. Opportunity zone investment credit (include a copy of the credit certificate)..................................................24.

Primary taxpayer’s SSN Many of these credits must be calculated using a worksheet and/or be supported by additional required documentation. See the instructions for worksheets and information on supporting documentation. Do not write in this area; for department use only. 22280102

2022 Ohio Schedule of Credits Sequence No. 8 2022 Schedule of Credits – page 2 of 2 25. Technology investment credit carryforward (include a copy of the credit certificate)......................................25. 26. Enterprise zone day care & training credits (include a copy of the credit certificate)......................................26. 27. Research & development credit (include a copy of the credit certificate).......................................................27. 28. Nonrefundable Ohio historic preservation credit (include a copy of the credit certificate)..............................28. 29. Total (add lines 12 through 28).............................................................................................................................29. 30. Tax less additional credits (line 11 minus line 29; if negative, enter zero)............................................................30. Dates of Ohio residency to Other state of residency 31. Nonresident Portion of Ohio adjusted gross income -

Ohio IT NRC Section I, line 18 (include a copy).............. 31.

32. Ohio adjusted gross income (Ohio IT 1040, line 3)............ 32. 33a. Divide line 31 by line 32 (four decimals; do not round; if greater than 1, enter 1.0000)...................................................................................33a. 33. Nonresident credit (line 30 times line 33a)...........................................................................................................33. Resident Credit

34. Resident credit – Ohio IT RC, line 7 (include a copy).........................................................................................34. 35. Total nonrefundable credits (add lines 10, 29, 33 and 34; enter here and on Ohio IT 1040, line 9).................35. Refundable Credits 36. Refundable Ohio historic preservation credit (include a copy of the credit certificate)....................................36.

37. Refundable job creation credit & job retention credit (include a copy of the credit certificate).................................37. 38. Pass-through entity credit (include a copy of the Ohio IT K-1s).......................................................................38. 39. Motion picture & Broadway theatrical production credit (include a copy of the credit certificate)...................39.

40. Venture capital credit (include a copy of the credit certificate)........................................................................40. 41. Total refundable credits (add lines 36 through 40; enter here and on Ohio IT 1040, line 16)...........................41. Nonresident Credit Primary taxpayer’s SSN . 22280202