Instructions for Filing Original and Amended:

• Individual Income Tax (IT 1040)

• School District Income Tax (SD 100) Tax Year 2023

2023 Ohio IT 1040 / SD 100 Check Your Refund Status Anytime, Anywhere!

¬ 24-Hour Hotline - 1-800-282-1784

¬ Online at tax.ohio.gov/myportal 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 Net operating loss (IT NOL)..................67 Nonresident credit (IT NRC).......32, 34-39 Nonresident statement (IT NRS).....16, 66 Payment options.....................................6 Refund status..........................................2 Residency.............................................13 Resident credit (IT RC)..............32-33, 39 Residency credits.............................32-33 Retirement income credit......................27 Schedule of Adjustments..................19-25 Schedule of Business Income..........26-27 Schedule of Credits..........................27-33 School district numbers....................55-60 SD 100 Completing the top portion................15 General information......................61-62 Line instructions............................62-64 School district tax rates................55-60 Senior citizen credit....................27-28, 63 Social Security income..........................20 Use (sales) tax Instructions........................................17 Worksheet.........................................46 Highlights for 2023..................................5 Individual credits..............................27-30 Income statements (W-2, 1099).......53-54 Interest............................................18, 63 IT 1040 Completing the top portion...........15-16 General information......................12-13 Line instructions............................16-18 Income tax rates and tables.........46-52 Joint filing credit...............................28-29 Lump sum credits Instructions...................................27-28 Worksheets...................................43-44 Mailing addresses...................................6 Medical & health care expenses Instructions........................................25 Worksheet.........................................40 Military........................................10, 22-24 Modified adjusted gross income..............8 Amended returns..................................8-9 Business credits...............................30-33 Business income Business income deduction............26-27 Definitions and examples.............11-12

College savings (529 plans) Instructions........................................24 Worksheet.........................................42 Deceased taxpayers...............................8 Direct deposit options.............. Back cover Donations...................................14-15, 18 Earned income credit............................29 Electronic filing options........... Back cover Estimated tax payments for 2024.........7-8 Exemptions......................................16-17 Filing extensions...............................7, 15 Filing requirements.....................12-13, 61

General information..............................7-8 Table of Contents A B C D F G I J L M P S N U R E H

Need Help? – The Department of Taxation provides the following resources at tax.ohio.gov: *Important: All visitors must present a photo I.D. such as a current driver's license, state or military I.D., or passport. **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 pro- grams 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-Qualifying-Taxpayers 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 2023 Ohio IT 1040 / SD 100 Email – Visit tax.ohio.gov/myportal to contact us by email. Log into OH|TAX and select "Send a Message" under "Additional Services." Call – You may call to speak with an exam- iner at 1-800-282-1780** during the De- partment'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 Visit – The Department's visitor center* is open from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding holidays: 4485 Northland Ridge Blvd Columbus OH 43229-6596 3 Contact Us - If you cannot find the answer using the website, you may contact the Department by:

Pilot – A new virtual assistant, available 24/7 to answer questions for all tax types.

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.

OH|TAX eServices – File your state and school district income tax returns for free. There are also several self-service options such as:

●Remit payments electronically with or without an OH|TAX eServices account.

●View transcripts, notices, 1099-G and 1099-INT income statements.

●Securely respond to notices or requests for additional information.

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 presented by Department staff on Ohio's state taxes.

Tax Alerts – Sign up to receive tax updates and reminders from the Department via email.

Dear Ohio Taxpayers, I’d like to thank you and all Ohioans for taking the time to fulfill the critical responsibility of preparing and filing the Ohio income tax return. It is truly an act that benefits us all. Whether it’s educating our children, protecting our families and neighbors, safeguarding our health and the environment that sur- rounds us, every Ohioan is impacted in some positive way from the taxes we pay. This tax season, as is often the case, brought changes to the laws and rules that govern Ohio’s income tax filing system. This instruction booklet will address those changes and give you the guidance you need to fill out your 2023 income tax return. I’d like to call attention to a few of the more significant changes:

●Ohio Income Tax Tables. Ohio has reduced the number of tax brackets used to calculate tax on non- business income and reduced two of the three tax rates.

●Housing-Related Credits. New certificate-based credits are available for low-income housing, afford- able single-family housing, and the Welcome Home Ohio program. ●Beginning Farmers Credits. New certificate-based credits are available related to “beginning farmers.”

●Ohio Adoption Grant Deduction. A new deduction is available for Ohio adoption grant payments. If you aren’t already filing your tax return electronically, please consider doing so. It’s more accurate and secure and the fastest way to get a refund. New this year, you can file both the Ohio and school district income tax return online for free with our new OH|TAX eServices application. Please keep in mind the deadline for filing both your Ohio and federal tax return is April 15, 2024. 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, Patricia Harris Ohio Tax Commissioner Our Mission One team providing education, innovation, outreach, and exceptional service to our customers. 2023 Ohio IT 1040 / SD 100 IMPORTANT: The printed version of these instructions are accurate as of November 27, 2023. The following corrections have been made to the online version:

Page 10: Updated instructions regarding the residency and deductions to reflect changes in federal law.

Page 23: The line 30 instruction for civilian spouses was updated to reflect changes in federal law.

Page 24: The line 34 instruction was updated to note a change in what qualifies for the deduction.

Page 27: The line 2 instruction was corrected to state that Table 2 is found on page 43.

Page 29, The line 14 instruction was updated to specify the home schooling must take place in Ohio.

Page 35: The line 7 instruction was corrected to reference line 8 of the Schedule of Adjustments.

Pages 64-65: Instructions for lines 33 and 34 were removed and an instruction was added for line 36.

Corresponding changes were also made to the guidance for part-year residents. 4

Ohio Income Tax Tables. Ohio has reduced the number of tax brackets used to calculate tax on nonbusiness income and reduced two of the three tax rates. See pages 46-52. Ohio Universal Payment Coupon (OUPC). Ohio has a new, simplified universal payment coupon for making individual and school district income tax payments. See the "Paper Check or Money Order" section on page 6. Ohio Adoption Grant Deduction. A new deduction is available for Ohio adoption grant payments. See the instructions on page 21. 529 Plan Deduction. The deduction for contributions to a 529 Plan is no longer limited to Ohio plans. See the instructions on page 24. Beginning Farmers Credits. New certificate-based credits are available related to “beginning farmers.” See the instructions on pages 30 and 31.

Housing-Related Credits. New certificate-based credits are available for low-income housing, affordable single-family housing, and the Welcome Home Ohio program. See the instructions on pages 30 and 32. Redesigned School District Return. Form SD 100 has been redesigned so that taxpayers who need to file for more than one school district can do so on a single return. See pages 61-65. Click here for more information on what's changed for tax year 2023! Highlights for Tax Year 2023 2023 Ohio IT 1040 / SD 100 5 Use black ink and UPPERCASE letters. Verify your name(s), SSN(s), and address are correct. Verify the forms are for the correct tax year. • Do not change the year on the form. If you do this, processing of your return may be delayed. Do not write on software-generated returns. • Do not make written changes to returns printed from your tax preparation program. Use the program to make the needed changes and reprint the return. • The Department’s system will not pick up handwritten changes on returns generated by tax preparation software. Pay your tax electronically. • You can pay online even when filing by paper. See tax.ohio.gov/pay for more information. When paying by check, always use the Ohio Uni- versal Payment Coupon (OUPC). • When paying Ohio income tax, make sure the OUPC indicates "Individual Income Tax." • When paying school district tax, make sure the OUPC indicates "School District Income Tax." Do not staple, paper clip, or otherwise attach your return together. Round all figures to the nearest dollar. Include all necessary schedules and worksheets. 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 of Business Income 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 withholding and credits. • When claiming withholding, include the proper withholding schedule(s) as well as copies of your wage and income statements. • When claiming certificate-based credits, include copies of the required certificates. • When claiming pass-through entity credits, in- clude the Ohio IT K-1(s). Do not include any banking information with your return. • Direct deposit 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

Where Should I Mail My SD 100 Return and/or Payments? Payment Options and Mailing Addresses Generally, Ohio income and school district income tax is due by April 15, 2024. There are several options for paying these taxes. Payments for Ohio and school district income taxes must be made separately. 2023 Ohio IT 1040 / SD 100 6 Where Should I Mail My IT 1040 Return and/or Payments? IT 1040 without payment IT 1040 with payment (include OUPC) Only the Individual Income Tax OUPC with payment 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 182131 Columbus, OH 43218-2131 SD 100 without payment SD 100 with payment (include OUPC) Only the School District Income Tax OUPC with payment Ohio Department of Taxation P.O. Box 182197 Columbus, OH 43218-2197 Ohio Department of Taxation P.O. Box 182389 Columbus, OH 43218-2389 Ohio Department of Taxation P.O. Box 182389 Columbus, OH 43218-2389 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 Most filers can pay by electronic check via the Department's OH|TAX eServices 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 OH|TAX eServices to pay your Ohio income taxes. Additionally, electronic filers can follow their filing software's payment prompts at the time they file. 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 15, 2024. You can also pay your quarterly 2024 Ohio individual and/or school district estimated income tax with this method. Important: Future-dated payments can only be modified through the Department's OH|TAX eServices at tax.ohio.gov/myportal. Debit or Credit Card Any filer can pay using a debit or credit card (Discover, Visa, MasterCard, or American Express) at tax.ohio. gov/pay. All debit and credit card payments are processed by ACI Payments, Inc. 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. If there is a problem with your payment, call ACI Pay- ments at 1-800-487-4567. Paper Check or Money Order Any filer can pay by check or money order. If you pay with this method, you must include an Ohio Universal Payment Coupon (OUPC), available at tax.ohio.gov/ forms. 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, "IT 1040," and the last four digits of your SSN on the “Memo” line. Include an OUPC that indicates "Individual Income Tax." SD 100: Make your check or money order payable to “School District Income Tax.” Include the tax year, "SD 100," the last four digits of your SSN, and the school district number on the "Memo" line. Include an OUPC that indicates "School District Income Tax." If you are filing for multiple districts on page 3 of the SD 100, use the first school district number from Column A.

General Information for the Ohio IT 1040 and SD 100 2023 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 15, 2024. You must file your return by this date even if you are unable to pay the tax due. For an exception for certain military service- members, see page 10. 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 15, 2024. Include a copy of your IRS extension or IRS acknowledgment, and/or your extension confirmation number. An extension of time to file does not extend the time for payment of the tax due. You must make extension payments by April 15, 2024 on the appropriate Ohio Universal Payment Coupon (OUPC). Interest will accrue on any tax not paid by April 15, 2024, 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 return. 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: When Will I Receive my Refund? Most taxpayers who file their returns electronically and request direct deposit will receive their refunds in ap- proximately 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 Identification 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, Declaration 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 2024? If your income is subject to Ohio withholding, you gen- erally do not need to make estimated payments. You should make estimated payments for tax year 2024 if your estimated Ohio tax liability (total tax minus total credits) less Ohio withholding is more than $500. Estimated payments are made quarterly according to the following schedule: Use the appropriate OUPC to make estimated Ohio income tax and/or school district tax payments. You can determine your estimated payments using the worksheet included with the coupons. Married taxpay- ers unsure of their filing status for 2024 should make separate estimated payments based on their individual estimated tax liabilities. Estimated payments will only 7 1st quarter - April 15, 2024 2nd quarter - June 17, 2024 3rd quarter - Sept. 16, 2024 4th quarter - Jan. 15, 2025 A N R T S Y E T E 1 2 3

Amending Your Ohio IT 1040 and SD 100 be applied to the return associated with the Social Se- curity number listed on the OUPC. Payments will not be split between you and your spouse if you combine your tax liabilities, but file separately.

Note: Instead of making estimated payments, you can increase your Ohio withholding by filing a revised Ohio IT 4 with your employer. Also, special rules regarding es- timated payments apply to certain taxpayers with farm- ing 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 underpay- ment of estimated taxes. See form IT/SD 2210. For more information, see the FAQs at tax.ohio.gov/ faq-IncomeEstimated. See also R.C. 5747.09. What Is Modified Adjusted Gross Income? Modified adjusted gross income (MAGI) is your Ohio ad- justed gross income (Ohio IT 1040, line 3) plus your busi- ness income deduction (Ohio Schedule of Adjustments, line 12). If you did not take a business income deduction, your MAGI matches your Ohio adjusted gross income. You will need to know your MAGI 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 MAGI. Use the worksheet on page 44 to calculate your MAGI. 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 deceased taxpayer's return by:

●Checking the "Deceased" box after their SSN;

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

●Signing the return on behalf of the deceased. 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 reis- sued to include his or her name, see the FAQs at tax. ohio.gov/faq-IncomeGeneral 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 Depart- ment of your new address as soon as possible. You should also notify the post office at moversguide. usps.com. You can file an amended Ohio IT 1040 or SD 100 to report changes to your originally filed return(s). An amended return can result in either a tax due or a refund based on the changes. Under certain circum- stances, 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 indi- cate 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 current 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 FAQs at tax.ohio.gov/faq-Amended. 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 either make the corrections or contact you to request documenta- tion. 2023 Ohio IT 1040 / SD 100 8

2023 Ohio IT 1040 / SD 100 9 Requesting a Refund You may amend your return to claim 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 include 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 retire- ment benefits: Copies of 1099(s), page 1 of your federal return, and the retirement plan paying the benefits;

●Residency status: Any document supporting your residency change including property records (mort- gage 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 additional income or reduce a previously claimed credit or deduc- tion. Such changes may result in additional tax due. Changes to Your Federal Return If the IRS makes changes to your federal return, 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 from 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 in- formation. If there is a change in your filing status and/or depen- dents, it must be reflected on your amended Ohio return(s). Additionally, for changes to dependents, complete an updated 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 instruc- tions for the Ohio Schedule IT NOL on page 67. 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 chang- es 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 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 include 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).

Ohio Income Tax for Military Servicemembers and Their Civilian Spouses Residency. A military servicemember is a resident of their "state of legal residence." This is generally the same as the servicemember's "home of record" un- less it is subsequently changed. The servicemem- ber's state of legal residence does not change based on military orders. Generally, a servicemember's civilian spouse will also retain his/her original state of legal residence. A civil- ian spouse's residency does not change by reason of being present or absent in a state solely to be with the servicemember as part of military orders. Married servicemembers and their spouses can elect to use any of the following as their residence for state income tax purposes: ●The residence or domicile of the servicemember; ●The residence or domicile of the spouse; OR ●The permanent duty station of the servicemember. Deductions. Ohio provides five deductions to mili- tary servicemembers. Only income included in the taxpayer's federal adjusted gross income is eligible for these deductions. For example, Ohio Veterans Bonus payments are not included in federal adjusted gross income and thus are not deductible. The fol- lowing deductions are in the "Uniformed Services" section of the Ohio Schedule of Adjustments:

●Line 29 - Deduction for military pay and allowances for certain active duty servicemembers stationed outside Ohio

●Line 30 - Deduction for military pay earned by a non- resident servicemember

●Line 31 - Deduction for uniformed services retire- ment income

●Line 32 - Deduction for military injury relief fund grants and veteran's disability severance payments

●Line 33 - Deduction for certain reimbursements and benefits received for service in the Ohio National Guard Additionally, a servicemember's nonresident civilian spouse can deduct, on line 30, compensation earned in Ohio, when the spouse is present in Ohio solely due to the servicemember's military orders. See pages 22-24 for specific instructions on each of these deductions. Withholding. A servicemember who qualifies for the deduction on line 29 or a civilian spouse who quali- fies for the deduction on line 30 can complete form IT 4 to avoid Ohio withholding on income not subject to tax. Such taxpayers should check the appropriate box in Section III of the IT 4 and provide the form to their employers. Filing. Certain military servicemembers may not have a filing requirement due to the deductions avail- able under Ohio law. However, the Department rec- ommends that such taxpayers file an Ohio IT 1040 or IT 10 to avoid delinquency billings. For more informa- tion on who must file an Ohio income tax return, see page 12. 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, penalties, or the interest penalty in connection with this extension period. See R.C. 5747.026 for more information. Taxability. The charts on page 42 summarize the tax- ability of income for military servicemembers and their civilian spouses. School District Income Tax. Military servicemem- bers 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 or- ders. To determine if you are liable for school district income tax, see page 61. For more information, see tax.ohio.gov/military, or Information Release IT 2008-02, "Ohio Taxable Income and Deductions for Servicemembers and Civilian Spouses." You can also email the Department at military-info@ tax.ohio.gov. 2023 Ohio IT 1040 / SD 100 10

Ohio Definitions and Examples of Business and Nonbusiness Income How Is Business Income Treated on My 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 of Business Income on pages 26-27. Additionally, Ohio-related business income earned by nonresidents is taxable to Ohio. See the instructions for the IT NRC on pages 34-39. How Does Ohio Law Define Business and Nonbusi- ness 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 ac- quisition, 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 business, in- cluding 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 payments paid by a pass-through entity, or a professional employer or- ganization 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 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 recognizes 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. 2023 Ohio IT 1040 / SD 100 11

General Information for the Ohio IT 1040 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, casino, and/or sports 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 dis- tribution credit, and joint filing 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 in- come (Ohio IT 1040, line 3).

However, even if you meet one of these exceptions, if you have a school district income tax liability (SD 100, line 26 or 38), 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: 2023 Ohio IT 1040 12 Royalty Income: Hannah works full-time from her home writing children’s books. Hannah has an agreement with a publisher that pays her a royalty for each copy of her book that is sold. Hannah is in the trade or business of writing books. Therefore, her royalty income is business income. Mineral Rights Income: Cynthia allows a company to extract minerals from her residential property. She receives income based on the company's usage of her land. Since Cynthia is not engaged in a related trade or business, 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.

2023 Ohio IT 1040 13

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

●They 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 residency status, see page 10. 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. How Do I Show I Am a Nonresident of Ohio?

Any individual can challenge the presumption 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 16 and 66. 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 consecu- tive 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).

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 adminis- tered by the Ohio Department of Health and is operated through 11 regional agencies, which enroll women in the program and schedule them for services with clini- cal 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 writing 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 in- dividuals 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, Op- eration New Dawn or Operation Enduring Freedom. 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) nonprofit organi- zation that allocates these funds toward a matching grants program to support 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 pro- mote and protect Ohio's rich history, you may do so by writing a check payable to "The Ohio History Connec- tion Income Tax Contribution Fund" and mailing it to:

The Ohio History Connection Attn: Business Office 800 E. 17th Avenue Columbus, OH 43211-2474 Go to www.ohiohistory.org to donate online. 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. 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! Donations that Apply to the Ohio IT 1040 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. See R.C. 5747.113. 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. 2023 Ohio IT 1040 14

IT 1040, SD 100 and IT 10 Amended Return Check Box Check this box if you are amending your previously filed return. Include the Ohio IT RE and/or SD RE with your amended return. See pages 8-9 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 op- erating 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), enter the ITIN in the spaces provided on the return as 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 majority of the tax year. Full-year nonresidents should leave these boxes blank. Filing Status Your filing status must be the same as your fed- eral 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. 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 extension filer for this tax year to qualify for the Ohio extension. For more information on filing exten- sions, see page 7. IT 1040 and IT 10 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. Completing the Top Portion of Your Ohio Returns 2023 Ohio IT 1040 / SD 100 / IT 10 15 If you do not have an overpayment on your Ohio IT 1040, but you want to donate to provide grants to pro- tect 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 nonprof- it 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 Department of Health" and mailing it to: Ohio Department of Health Attn: Wishes for Sick Children P.O. Box 15278 Columbus, OH 43215-0278

Line 1 – Federal Adjusted Gross Income Enter the amount from line 11 of your 2023 federal 1040, 1040-SR, or 1040-NR. Line 1 of your Ohio income tax return must match your federal adjusted gross income 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 Adjustments (Additions) The Ohio Schedule of Adjustments lists the addi- tions to your federal adjusted gross income. For more information about the additions you must make, see pages 19-20.

●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 Adjust- ments, line 11 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 deduc- tions from your federal adjusted gross income. For more information about the deductions you must make, see pages 20-25.

●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 Adjust- ments, line 44 on this line. You must include a copy of the Ohio Schedule of Adjustments with your return. Line 4 – Personal and Dependent Exemptions Ohio allows an exemption for the following:

●You, if not claimed as a dependent on another per- son’s return;

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

●Your dependents claimed on your federal tax return. Ohio IT 1040 - Individual Income Tax Return See pages 55-60 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 pages 61-62 for more information. Residency Status Check the box corresponding to your residency 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 resident" or “non- resident,” write, in the space provided, the two-letter abbreviation of the state (other than Ohio) where you resided for the majority of the tax year. For more information on Ohio residency, see page 13. 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 66 under, “What Criteria are Required to File the Ohio Nonresident Statement?” Nonresidents who file jointly and both meet the re- quired criteria can each check the 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 nonresidents. Residents and part- year residents cannot check these boxes to establish an irrebuttable presumption of non-Ohio residency. 2023 Ohio IT 1040 / IT 10 16

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 2023 Ohio IT 1040 17 The personal and dependent exemption is based on your modified adjusted gross income (see page 8): Enter your number of exemptions in the spaces pro- vided. 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 return, complete the Ohio Schedule of Dependents. If your depen- dent has an individual tax identification number (ITIN) or adoption taxpayer identification number (ATIN), enter that number in the boxes for the de- pendent'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 46.

●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 47-52. 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 FAQs at tax.ohio.gov/faq-IncomeEstimated. 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 re- tailers when Ohio shoppers buy from out-of-state sellers who do not collect sales tax. Use tax is most commonly due on out-of-state purchases such as those made from the internet, television, or cata- logs. Use the worksheet on page 46 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 sched- ule if you are reporting an amount on line 14 of the IT 1040. Enter only income statements (W-2, W-2G, 1099) reporting Ohio income tax withheld. Do not include:

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

●Taxes paid by a pass-through entity and reported to you on an Ohio IT K-1 (report these amounts on Ohio Schedule of Credits, line 41). See the sample statements on pages 53-54. 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 gen- erated by your tax preparation software. See R.C. 5747.08(H). Line 15 – Payments and Credit Carryforward Amounts Enter the following amounts:

●Estimated and extension payments; 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 Department about the status of any such refund.

●Taxes paid by a pass-through entity and reported to you on an Ohio IT K-1 (report these amounts on Ohio Schedule of Credits, line 41). See R.C. 5747.09(B). Line 17 – Amount Previously Paid (Amended Returns Only) When filing an amended return, enter the amount previously paid with your previously filed return(s) excluding the amount reported on line 15. Line 19 – Overpayment Previously Requested (Amended Returns Only) When filing an amended return, enter the amount you reported on line 24 on your previously filed return(s). Line 22 – Interest Due Interest is due from the unextended due date until the date the tax is paid. Generally, you do not owe interest if you are due a refund. An extension of time to file does not extend the payment due date. The interest rate for calendar year 2024 is 8%. Certain military servicemembers may not be subject to interest. See page 10 for more information. See R.C. 5747.08(G). Line 23 – Total Amount Due This amount must be paid by April 15, 2024. 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 Universal Pay- ment Coupon (OUPC). 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 2024. This is only allowed on timely filed, original returns; it is not allowed on amended returns. Line 26 – Donations You may donate all or a portion of the amount on line 24 to one or more of the organizations listed. Such donations will reduce your refund, and are only al- lowed 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 pages 14-15. 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. 2023 Ohio IT 1040 18

2023 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; OR

●Amounts paid on obligations or securities 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 not included in 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 - Non-Ohio Tax Related to IRS Notice 2020-75 Enter your proportionate share of taxes paid by a pass-through entity to another state or the District of Columbia if both of the following are true:

●The tax was enacted for purposes of complying with IRS notice 2020-75; AND

●The tax was deducted in computing your federal or Ohio adjusted gross income. See R.C. 5747.01(A)(41). Line 4 – College Tuition Expenses Enter any amount reported to you on a 1099-Q repre- senting distributions from a 529 savings plan 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 qualified higher- education expenses and was not distributed due to the beneficiary's death, disability, or receipt of a scholarship; AND

●The amount was deducted as a 529 plan contribution or tuition credit purchase on the Ohio Schedule of Adjustments in any prior tax year. For tax years 2022 and prior, the deduction was only available for contributions made to an Ohio 529 (Col- legeAdvantage) savings plan. For tax year 2023, only enter amounts on this line for distributions from an Ohio 529 plan. See R.C. 5747.01(A)(9) and 5747.70. Line 5 – Ohio Public Obligations Enter any loss resulting from the sale/disposition 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 6 – Medical Savings Account Enter amounts from a medical savings account withdrawn for nonmedical purposes only if the amount was deducted on the Ohio Schedule of Adjustments in any tax year. Use the worksheet on page 41 to calculate this adjustment. See R.C. 5747.01(A)(14). Line 7 – Reimbursement of Expenses Enter reimbursements received in 2023 for any ex- penses 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 2023. See R.C. 5747.01(A)(11)(b). Line 8 – 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 Inter- nal Revenue Code section 179 less the amount that would have been allowed under section 179 as it ex- isted on Dec. 31, 2002. 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. Re- place “5/6” with “6/6” for taxpayers who incur a net operating loss for federal income tax purposes if the loss was a result of the 168(k) and/or 179 deprecia- tion expenses. 19 Ohio Schedule of Adjustments

2023 Ohio Schedule of Adjustments 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 41 to assist you in calculating your future years' deductions. For more information, see the FAQs at tax.ohio.gov/faq- IncomeDepreciation. See also R.C. 5747.01(A)(17). Line 9 – 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 10 – Federal Conformity Additions This line is only for federal conformity adjustments. 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 12 – Business Income Deduction In order to take this deduction, you must complete the Ohio Schedule of Business Income. See the instruc- tions on pages 26-27. Enter the amount from the Ohio Schedule of Business Income, line 13, on this line. See R.C. 5747.01(A)(28). Line 13 – 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 Virgin- ia. Do not include any Ohio sourced business income, lottery, casino, or sports gaming winnings, rental or royalty income, capital gains, or non-employee wages. Exception: This deduction does not apply to compen- sation 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 14 – State or Municipal Income Tax Overpayments Enter the amount from your 2023 federal income tax return, Schedule 1, line 1. See R.C. 5747.01(A)(11)(a). Line 15 - Taxable Social Security Benefits Deduct the amount on your federal 1040 or 1040-SR, line 6b. Do not enter any non-taxable portion of your Social Security benefits. See R.C. 5747.01(A)(5). Line 16 - Certain Railroad Benefits Deduct railroad benefits, to the extent they are exempt from state taxation and included in your federal ad- justed 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 15 as taxable Social Security benefits. See R.C. 5747.01(A)(5). Line 17 – 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 en- terprise transferred under that agreement. See R.C. 5747.01(A)(7), (8), and (26). Line 18 – Individual Development Accounts Enter contributions you made to an Ohio county's indi- vidual 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 development account. For more information, contact your local county department of job and family services. See R.C. 5747.01(A)(16). 20

2023 Ohio Schedule of Adjustments Line 19 – STABLE Contributions Deduct contributions you made to a STABLE (Ohio ABLE) account, up 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 benefi- ciary. 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 42 to assist you in calcu- lating the unused portion of your STABLE account contributions. For more information, see the FAQs at tax.ohio.gov/faq-STABLE. See also R.C. 5747.01(A) (29) and 5747.78. Line 20 – 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 21 - Payments Related to the East Palestine Train Derailment Enter any of the following amounts included in your federal adjusted gross income that you received related to the train derailment near the city of East Palestine, Ohio on February 3, 2023:

●Paid or reimbursed for your personal, family, living, or funeral expenses;

●Paid or reimbursed for expenses incurred to repair or rehabilitate your personal residence;

●Paid or reimbursed for expenses incurred to repair or replace the contents of your personal residence;

●Paid by a person engaged in the furnishing or sale of transportation as a common carrier by reason of death or personal physical injuries; OR

●Paid by a federal, state, or local government to pro- mote the general welfare. These amounts are deductible only to the extent any expense compensated by such payment is not other- wise compensated for by insurance. Also enter amounts included in your federal adjusted gross income to compensate for lost business result- ing from the derailment paid by any of the following:

●A federal, state, or local government agency;

●A railroad company, as that term is defined in R.C. 5727.01; OR

●Any subsidiary, insurer, or agent of a railroad com- pany or any related person. See R.C. 5747.01(A)(39). Line 22 - Ohio Adoption Grant Payments Deduct amounts received from the Ohio Department of Job and Family Services as a one-time grant payment for an adopted child and included in your federal adjusted gross income. There are three types of grants available for adoptions finalized on or after January 1, 2023: (1) $10,000 for a conventional adoption, (2) $15,000 if the adoptive parent was a foster caregiver for the child prior to the adoption, and (3) $20,000 if the adopted child has a diagnosed special need. For more information, see AdoptionGrant.ohio.gov. See also R.C. 5747.01(A)(38) and 5101.191. Line 23 – Federal Interest and Dividends Exempt from State Taxation Enter interest and dividend income, to the extent in- cluded in federal adjusted gross income, from obliga- tions issued by the U.S. government or its possessions/ 21

2023 Ohio Schedule of Adjustments 22 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. For more examples of deductible amounts, see In- formation Release IT 1992-01 titled "Exempt Fed- eral Interest Income," at tax.ohio.gov. See also R.C. 5747.01(A)(3). Line 24 – 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 deduction must be taken in equal increments in consecutive tax years and any unused portion from any given tax year is not eligible 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 in- directly own the asset. Additionally, in tax years with an NOL, an NOL carry- back 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 FAQs at tax.ohio.gov/faq- IncomeDepreciation. See also R.C. 5747.01(A)(18). Line 25 – Refund or Reimbursement for Itemized Deductions Deduct amounts included in your federal adjusted gross income that represent refunds or reimburse- ments of expenses that you previously deducted on federal Schedule A. Do not include any amounts that were previously deducted on the Ohio Schedule of Ad- justments in any tax year. See R.C. 5747.01(A)(11)(a). Example: Sue claimed an itemized deduction of $500 for attorney fees on her 2018 federal Schedule A. In 2023 she received a reimbursement for $200 of those fees from her attorney. She reported this $200 on her 2023 federal income tax return as other income. Sue is entitled to deduct the $200 reimbursement on this line. Line 26 – 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 27 – Wage Expense Deduct the amount you reported as your work oppor- tunity tax credit on your federal income tax return. See R.C. 5747.01(A)(6). Line 28 – 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 29 – Military Pay for Ohio Residents

Important: Nonresidents and resident servicemem- bers stationed in Ohio are not eligible for this deduc- tion. Only resident servicemembers stationed out- side 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 installation where the ser- vicemember is currently 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 service- members and their civilian spouses, see page 10. See also R.C. 5747.01(A)(21). Line 30 – Nonresident Military & Civilian Spouse Wages Important: Ohio residents are not eligible for this de- duction. Only nonresident servicemembers and their nonresident civilian spouses are eligible. Deduct military pay and allowances included in fed- eral adjusted gross income and earned by the military servicemember only if the servicemember is a non- resident of Ohio. Also deduct compensation earned in Ohio by a non- resident civilian spouse if the spouse is in Ohio solely because of the servicemember's military orders. For more information on taxation of military service- members and their civilian spouses, see page 10. See also 50 U.S.C. §4001. Line 31 – Uniformed Services Retirement Income Deduct military retirement income if both of the fol- lowing 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 Na- tional Guard. The term "uniformed services" includes the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, the commissioned corps of the National Oce- anic 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 lim- ited 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 Person- nel Management if you need assistance in determining your military and total service time used in your retire- ment 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 deduc- tion, Joe should divide 10 years by 30 years, and then multiply the result 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 under a “sur- vivor benefit” plan by a surviving spouse or former spouse of a deceased member of the “uniformed ser- vices.” 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 retire- ment credit on the Ohio Schedule of Credits. For more information on taxation of military service- members and their civilian spouses, see page 10. See also R.C. 5747.01(A)(23) and 5747.01(FF). Line 32 – 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 10. See also R.C. 5747.01(A)(24) and (32). Line 33 – Ohio National Guard Reimbursements and Benefits Deduct reimbursements of group life insurance pre- miums 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 pursuant to the "Servicemembers' Group Life Insurance Act"; AND 2023 Ohio Schedule of Adjustments 23

●You were on active duty in the Ohio National Guard for the months during which premiums were paid. Also deduct death benefits included in your federal ad- justed 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 service- members and their civilian spouses, see page 10. See also R.C. 5747.01(A)(19) and (20). Line 34 – Contributions to a 529 Plan Note: Beginning with 2023, this deduction is no longer limited to Ohio 529 plan contributions. Deduct contributions you made to a 529 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 combined maximum of $4,000 per beneficiary whether their filing status is married filing jointly or married filing separately. Use the worksheet on page 42 to assist you in calculating the unused portion of your contributions. Additionally, deduct income related to a 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:

●Income related to a 529 savings plan that is not in- cluded in federal adjusted gross income; OR

●Amounts contributed by another person. For more tax information, see the FAQs at tax.ohio. gov/faq-529. See also R.C. 5747.01(A)(9) and 5747.70. Line 35 – 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 included in your federal ad- justed gross income that was: ●Received by you, your spouse or your dependent; AND

●Used to pay qualifying room and board expenses. Qualifying room and board expenses include only those amounts paid for room and board, including meal plans, furnished by the educational institution. See R.C. 5747.01(A)(27). Line 36 – Ohio Educator Expenses Deduct any education expenses incurred by a qualifying Ohio educator during the tax year to the extent not oth- erwise deducted or excluded in calculating your Ohio ad- justed gross income. This deduction is limited to $250 per qualifying Ohio educator. “Qualifying Ohio educator” means a kindergarten through grade 12 Ohio public or private school teacher, in- structor, 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 37 – Rural Practice Incentive Program Repayments To the extent included in federal adjusted gross in- come, deduct governmental or other educational loan principal and interest repayments made on your behalf by the Ohio Department of Higher Education (ODHE) under the rural practice incentive program. These repayments must be for certain qualifying ex- penses incurred while enrolled in law school and pur- suant to a contract with the chancellor of ODHE. Individuals employed as service attorneys within un- derserved communities are eligible for a repayment of up to $30,000 for a three-year service obligation or up to an additional $20,000 for an additional fourth or fifth year of service.

See R.C. 5747.01(A)(40), 3333.131, and 3333.135. Line 38 – Grant Payments for Students Who Are Adopted To the extent included in federal adjusted gross in- come, deduct amounts paid as grant payments for the benefit of you, your spouse, or your dependents by the Ohio Department of Higher Education (ODHE) to a state institution of higher education or a pri- vate college. Such grants are available as a one-time $2,500 grant for adopted students in Ohio who apply with ODHE. See R.C. 5747.01(A)(38) and 3333.128. 2023 Ohio Schedule of Adjustments 24

Line 39 – Disability Benefits Deduct disability benefits to the extent included 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 minimum retirement age; OR

●Payments for temporary illnesses or injuries (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 40 – Survivor Benefits Deduct survivor benefits to the extent included in fed- eral 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 dece- dent's age, recipient's age, relationship to the decedent, and prior tax treatment of the income on the decedent's return are not relevant in determining if income qualifies as survivor benefits. To determine if amounts are survivor benefits, 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 41 – Unreimbursed Medical & Health Care Expenses Deduct the following amounts to the extent not other- wise deducted or excluded in calculating your federal adjusted gross income:

●Long-term care insurance premiums;

●Certain dental, vision and health insurance premi- ums; 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 refunded; OR

●Paid by insurance or another person. Use the worksheet on page 40 to calculate this deduction and include a copy with your return. For more information, see the FAQs at tax.ohio.gov/faq- HealthExpenses. See also R.C. 5747.01(A)(10). Line 42 – Medical Savings Account Deduct the amount of funds you and your spouse (if filing jointly) deposited into a medical savings account. For 2023, the maximum deduction for contributions is $5,632 per taxpayer. Do not include amounts deducted on your federal return for contri- butions to a health savings account. You may also deduct any investment income or inter- est earned on your deposits into a medical savings ac- count to the extent included in your federal adjusted gross income. Use the worksheet on page 41 to calculate this deduc- tion and include a copy with your return. See R.C. 5747.01(A)(13). Line 43 – Qualified Organ Donor Expenses Deduct qualified organ donation expenses you in- curred 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 for- gone by a taxpayer in connection with the taxpayer's donation of a qualifying organ to another human be- ing. 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). 2023 Ohio Schedule of Adjustments 25

Ohio Schedule of 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 Schedule of Busi- ness Income 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. Important: 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 pages 11-12. 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 spouse 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 Sched- ule 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 - Ohio Electing Pass-Through Entity Taxes

Enter any portion of the taxes you reported on line 2 of the Ohio Schedule of Adjustments for which both of the following are true:

●The amount represents your proportionate share of the tax paid by an electing pass-through entity that filed Ohio form IT 4738; AND ●The income on which the tax is based qualifies as business income under Ohio law. See pages 11-12 for the definition of "business income". See also R.C. 5747.01(A)(36). Line 8 - Non-Ohio Tax Related to IRS Notice 2020-75 Enter the portion of the taxes you reported on line 3 of the Ohio Schedule of Adjustments that were imposed on business income. For the definition of "business income" see pages 11-12. 2023 Ohio Schedule of Business Income 26

2023 Ohio Schedule of Business Income / Schedule of Credits Ohio Schedule of Credits Nonrefundable Individual Credits Many of these credits are based, in part, on your modi- fied adjusted gross income (MAGI). For more informa- tion on MAGI, see page 8.

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

●Your modified adjusted gross income less exemp- tions 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 was received on account of retirement;

●This income is included in your Ohio adjusted gross income; AND

●You have not previously taken the Ohio lump sum retirement credit. Use Table 2 on page 43 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 Important: 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 exemp- tions 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 adjusted 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 43 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 exemp- tions 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. 27 Line 9 - Other Business Income Enter any business income or loss included in your federal adjusted gross income that was not entered on lines 1 through 8. 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 11 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.

2023 Ohio Schedule of Credits The credit is equal to $50 per return. See R.C. 5747.055(F).

Line 5 – Lump Sum Distribution Credit Important: 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 distribu- tion 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 44 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 adjusted 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 44 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 closing or mov- ing 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 reimbursements, during the 12-month period immediately 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 training 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 services (resume workshops, interview critiques, skills assessment, etc.);

●Certification or licensure expenses (tests, fees, etc.). Use the worksheet on page 45 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 committee 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 adjusted 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: 28

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 2023 Ohio Schedule of Credits

●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 retire- ment benefits, and certain military compensation and retirement benefits. The credit equals a percentage of your tax liability prior to the application of the credit. The maximum credit per return is $650. The percentage used is based on your modified adjusted gross income (MAGI) less ex- emptions, as shown in the following table: Example: Kevin and Krysten file jointly. Kevin has $50,000 of wage income and $5,000 of interest income. Krysten has $40,000 of business 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 qualify- ing 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 in Ohio. 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 an Ohio school district superintendent for formal home schooling qualify for this credit. Expens- es for dependents 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 directly 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. You may also include amounts donated in 2024, prior to April 16. 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). You may also qualify for this credit if a pass-through entity, in which you have ownership interest, made a monetary donation to an eligible SGO. You may claim your proportionate or distributive share of the credit to the extent it does not exceed $750 per investor. 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 an eligible nonchartered, nonpublic school. The credit equals the lesser of the total tuition paid for all dependents or:

●$1,000 if your federal AGI is less than $50,000; OR

●$1,500 if your federal AGI is $50,000 and above. Only one credit can be claimed per return, regardless of your filing status. Eligible nonchartered, nonpublic schools are approved by the Ohio Department of Education. For a list of eligible schools, see tax.ohio.gov/credits. See also R.C. 5747.75. 29

2023 Ohio Schedule of Credits Line 17 - Credit for Work-based Learning Experiences This credit is granted by the Ohio Department of Edu- cation (ODE). To claim the credit, you must attach a copy of the certificate 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 requirements for this credit, visit education.ohio.gov. See R.C. 5747.057. Line 18 – Ohio Adoption Credit Carryforward The Ohio adoption credit was repealed and is no longer available. However, this nonrefundable credit had a five-year carryforward. Therefore, you may continue to claim any unused credit for the five-year period or until it is fully utilized. See former R.C. 5747.37, repealed in 2023 Am. Sub. H.B. No. 45. Nonrefundable Business Credits Each of these credits can be carried forward to future tax years. Use the worksheet on page 45 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 Department of De- velopment (ODOD). To claim the credit, you must at- tach 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 showing your portion of the credit. To the extent this credit exceeds your tax liability, any remaining bal- ance can be carried forward up to three years. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848- 1300. See R.C. 122.171(B) and 5747.058(B). Line 20 – Credit for New Employees in an Enterprise Zone This credit is granted by the Ohio Department of Devel- opment (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 showing 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 requirements for this credit, visit development.ohio.gov, or call 1-800-848- 1300. See R.C. 5709.66(B)(1). Line 21 - Credit for the Beginning Farmers Financial Management Program This credit is granted by the Ohio Department of Ag- riculture (ODA). To claim the credit, you must attach a copy of the certificate from ODA that indicates the amount of the credit and the tax year for which the credit is awarded. 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 requirements for this credit, visit agri.ohio.gov. See R.C. 901.61(E) and 5747.77(B). Line 22 – Welcome Home Ohio Credit This credit is granted by the Ohio Department of Devel- opment (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 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. 122.633. 30

2023 Ohio Schedule of Credits 31 Line 23 – Credit for Sale/Rental of Agricultural Assets to Beginning Farmers This credit is granted by the Ohio Department of Ag- riculture (ODA). To claim the credit, you must attach a copy of the certificate from ODA 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 up to seven years. For more information about the requirements for this credit, visit agri.ohio.gov. See R.C. 901.61(D) and 5747.77(A). Line 24 – Grape Production Credit To qualify for this credit, you must be engaged in the business of producing grapes and purchase qualifying property during the tax year. "Qualifying property" means any property, plant, or equipment used to produce grapes in Ohio. The credit equals 10% of the cost of purchasing and installing or constructing the qualifying property. If the producer is a pass-through entity, each investor in the pass-through entity may claim a proportionate share of the credit. To the extent this credit exceeds your tax liability, any remaining balance can be carried forward up to seven years. The credit is subject to recapture if the taxpayer disposes of the property or ceases to use it as qualifying property within seven years of placing it in operation. See R.C. 5747.28. Line 25 – InvestOhio Credit This credit is granted by the Ohio Department of Development (ODOD). To claim the credit, you must attach a copy of the certificate from ODOD that indicates the amount of the credit and the tax year for which the credit is 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 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 26 - Lead Abatement Credit This credit is granted by the Ohio Department 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. 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 27 – Opportunity Zone Investment Credit This credit is granted by the Ohio Department of Devel- opment (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 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 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 28 – Technology Investment Credit Effective Sept. 29, 2013, the technology investment credit was repealed, and thus is no longer available. However, this nonrefundable credit had a 15-year car- ryforward. Therefore, you may continue 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 29 – Enterprise Zone Day Care and Training Credit This credit is granted by the Ohio Department of Devel- opment (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 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 30 – Research and Development Credit This credit is granted by the Ohio Department of Devel- opment (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 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 31 – Nonrefundable Ohio Historic Preservation Credit This credit is granted by the Ohio Department of De- velopment (ODOD). To claim the credit, you must at- tach 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 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. 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 up to $10,000,000 claimed per project in any tax year and should be re- ported on line 39 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. 149.311, 5747.76(D), and Sub. S.B. 225. Line 32 - Ohio Low-Income Housing Credit This credit is granted by the Ohio Housing Finance Agency (OHFA). To claim the credit, you must attach a copy of the credit certificate from OHFA that indicates the annual amount of the credit and the period for which the credit is awarded. If available, include a copy of the report from the designated reporter that indicates the amount of the annual credit allocated to you. The credit cannot be claimed unless you are included on this report. 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 ohiohome.org or call 1-888-362-6432. See R.C. 175.16 and 5747.83. Line 33 - Affordable Single-Family Housing Credit This credit is granted by the Ohio Housing Finance Agency (OHFA). To claim the credit, you must attach a copy of the credit certificate from OHFA that indicates the annual amount of the credit and the period for which the credit is awarded. If available, include a copy of the report from the designated reporter that indicates the amount of the annual credit allocated to you. The credit cannot be claimed unless you are in- cluded on this report. 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 ohiohome.org or call 1-888-362-6432. See R.C. 175.17 and 5747.84. Nonrefundable Residency Credits To determine your residency status, see page 13 as well as tax.ohio.gov/residency. Line 36 – 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. To calculate this credit, you must use form IT NRC. See pages 34-39 for the IT NRC instructions. See R.C. 5747.05(A) and Ohio Adm. Code 5703-7-03. Line 37 – Resident Credit The credit equals the lesser of the income taxes paid to another state or the District of Columbia, or the por- tion of your Ohio tax liability attributable to income taxed by another state. Full-year nonresidents are not entitled to this credit. 2023 Ohio Schedule of Credits 32

To calculate this credit, you must use form IT RC. See page 39 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 39 – Refundable Ohio Historic Preservation Credit This credit is granted by the Ohio Department of Devel- opment (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 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 nonrefund- able credit (Ohio Schedule of Credits, line 31). 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 40 – 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 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. 5747.058(A), 122.17, and former R.C. 122.171(B). Line 41 – Pass-Through Entity Credit This credit is for taxes paid on your behalf by a pass- through entity (PTE) on Ohio 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 Sched- ule of Adjustments, line 2. See the instruction on page 19. See R.C. 5747.08(I) and 5747.059. Line 42 – Motion Picture and Broadway Theatrical Production Credit This credit is granted by the Ohio Department of Devel- opment (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 showing your portion of the credit. This amount can be refunded to the extent that it exceeds your total Ohio tax liability. For more information about the requirements for this credit, visit development.ohio.gov, or call 1-800-848- 1300. See R.C. 5747.66. Line 43 – Venture Capital Credit This credit is granted by the Ohio Department of Devel- opment (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 cred- it is awarded. Additionally, if this credit is based on your ownership of a pass-through entity that holds the cer- tificate, 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. 5747.80. 2023 Ohio Schedule of Credits 33

IT NRC - Ohio Nonresident Credit Calculation Individuals must use the IT NRC to calculate the non- resident 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. Part-year residents should enter the dates that they resided in Ohio during the tax year. See tax.ohio.gov/residencycredits for more informa- tion. 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 non-business income 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 13, 20, 29, 30, or 35 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 pages 11-12 for more information. For more information, see the FAQs at tax.ohio.gov/ faq-Allocation. 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 prop- erty 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 uti- lized 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, Casino, and Sports Gaming Winnings Enter lottery prizes and casino or sports gaming winnings in Column B that were: ●Received while you were an Ohio resident;

●Paid by the Ohio lottery commission;

●Paid by a casino located in Ohio; OR

●Paid for sports gaming conducted in Ohio. Also enter any income from the sale of a lottery prize issued by the Ohio lottery commission. See R.C. 5747.20(A), (B)(5) and (B)(7). 2023 Ohio IT NRC 34

2023 Ohio IT NRC Line 7 – Net Additions from Ohio Schedule of Adjustments Enter only the portions of the Ohio Schedule of Adjust- ments 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 8 of the Ohio Schedule of Adjustments. Such amounts are already included in the calculation 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 Adjust- ments lines 17, 18, 19, 27, 28, 34, 36, 41, 42, and 43 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 17, 23, or 42 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 distributions paid or accrued while you were an Ohio resident in Column B. Do not enter any pension, annuity or IRA amounts deducted on lines 15, 16, 31, 39, or 40 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 14, 17, 25, or 26 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). Section II – Ohio Business Income List every sole proprietorship or pass-through entity in which you held an ownership interest during the tax year. If you have more than 20 businesses, include additional copies of page 2, with only lines 1-20 com- pleted. Total the amounts in each column of any ad- ditional 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 Column 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. Addition- ally, you must enter: ● The total business income included on your federal return in Column A;

●The Ohio depreciation adjustment in Column 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 deprecia- tion worksheet includes 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 re- ported on your federal return. Column B: This is the total of all Ohio apportioned de- preciation adjustments. The total may be a positive or negative number. Enter this amount on Section I, line 6. 35

2023 Ohio IT NRC Column C: This is the total of all Ohio apportioned business income. It may be positive or negative. If the amount is positive, complete lines 23 and 24. Other- wise, enter the amount on Section I, line 5. Section III – Business-Level Income & Apportionment Complete a separate Section III for each sole pro- prietorship 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 at- tached 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 Release 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 apportion- ment 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 remains 100%. You must show the reweighted factors by cross- ing out the listed weights and replacing them with the correct weights. Example: ABC LLC is a single-member LLC with no em- ployee 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. Note: The original cost of qualifying improvements 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 prop- erty 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 prop- erty 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 remuneration paid to an employee for personal services. Compensation does not include any of the following: 36

●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 en- gaged in qualified research. Note: Compensation paid to certain employees at an urban job and enterprise zone facility, 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. Compensation 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 con- trolled, is in Ohio; OR

●The employee is a resident of and performs 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 every- where 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 per- sonal property, or services;

●Receipts from rents and royalties from real and tan- gible personal property; OR

●Receipts from the transfer of or the right to use intel- lectual 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 tangible 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 institutions 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 prop- erty was received by the purchaser in Ohio;

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

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

●Receipts from the transfer of certain intellectual property to the extent the property was used in Ohio;

●Receipts from the right to use certain intellectual 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 prop- erty is “received by the purchaser” is not the same as where the purchaser takes physical or legal posses- sion. 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 every- where 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 adjustments from the Ohio Schedule of Adjustments. 2023 Ohio IT NRC 37

Part B Enter only amounts that are both included in the cal- culation of your federal adjusted gross income and are “business income” under Ohio law. Because of differ- ences between 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 business income, see pages 11-12. 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 nega- tive 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 reported on fed- eral Schedule E. Show a net business loss as a negative number. Do not include any guaranteed payments on this line, even if included on federal Schedule E. Line 9 – Guaranteed Payments, Compensation, and/or Wages If this business is a pass-through entity in which you have at least a 20% direct or indirect ownership, enter any guaranteed payments or compensation paid to you by the entity, or a professional employer organization on its behalf. Note: “Indirect” ownership does not in- clude 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 nega- tive 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 reported on the Ohio Schedule of Adjustments 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 deductions 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 income. “R.C. 5747.212 income” is gain or loss resulting from the transfer of an ownership interest in a closely held business hav- ing 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 Corrigan 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 apportionment calculation with this form. 2023 Ohio IT NRC 38

IT RC - Ohio Resident Credit Calculation Individuals must use the IT RC to calculate 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, territory, or city. Addi- tionally, 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 residents may use this form. Income earned while a nonresident of Ohio is not eligible for the Ohio resident credit but may be eligible for the nonresident credit. See pages 34-39 for the IT NRC instructions. 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 included in Ohio adjusted gross income, and thus are not eligible to be included on this line. Do not enter wages, salaries or other compensation earned in Indiana, Kentucky, Michigan, Pennsylva- nia, or West Virginia while you were an Ohio resident. These amounts are not taxed by those states because 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 Dis- trict 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, territory, or city; OR

●Taxes that are not on or measured by net income. Also, do not include taxes deducted or that should have been deducted in computing your federal ad- justed gross income, unless they are added back on line 3 of the Ohio Schedule of Adjustments and not deducted on line 12 of the Ohio Schedule of Adjust- ments. 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 24 of the Ohio Schedule of Adjustments attributable to this business. Calculate this amount using the current year’s Ohio Schedule of Adjustments. Do not use an amount from a prior year’s filing. 2023 Ohio IT NRC / IT RC 39

Unreimbursed Medical Care Expenses Worksheet (Ohio Schedule of Adjustments, Line 41) 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. Line 1: You must reduce the amount you enter on this line by your federal self-employed health insurance de- duction (federal 1040, Schedule 1, line 17). For purposes of this line, “health insurance premi- ums” 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 Af- fordable Care Act. Dan became eligible for Medicare on July 1. He began to pay Medicare Part B premiums as well as premiums 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 nursing 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 report- ed 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 insurance pre- miums. He did not enter those premiums on line 1 due to qualifying for Medicare. Instead, he enters the $1,000 on line 3 of the worksheet. Line 4: For the purpose of this line, "medical care" has the same meaning found in Internal Revenue Code section 213, excluding 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 treat- ment by a certified health professional including copays;

●Eyeglasses, hearing aids, braces, crutches, and wheelchairs. Refer to IRS Publication 502 for a comprehensive list of potentially eligible expenses.

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 41....................................................9. Only include amounts you paid for yourself, your spouse, and your dependents. Include a copy with your return. 2023 Ohio Schedule of Adjustments Worksheets 40 Click here for a fill-in version of this worksheet.

Medical Savings Account Worksheet (Ohio Schedule of Adjustments, Lines 6 and 42) 1. Enter the lesser of $5,632 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 $5,632 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 42 ...............6. 7. If line 4 is less than line 5, line 5 minus line 4. Enter on Ohio Schedule of Adjustments, line 6..................7. Note: Do not file the following worksheets with your return. Instead, keep them for completing future Ohio income tax returns. Add-back Fraction 5/6 2/3 6/6 Deduction Period 5 Years 2 Years 6 Years Use this worksheet to calculate your future years' deductions for current year Internal Revenue Code 168(k) or 179 depreciation add-backs. Calculate these deductions separately for each business. Column B: Enter the portion of Ohio Schedule of Ad- justments, line 7 attributable to each business. Column C: Enter the fraction used (5/6, 2/3, or 6/6) to calculate your depreciation expense 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 de- duction period. 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 2023 Ohio Schedule of Adjustments Worksheets 41

2023 Ohio Schedule of Adjustments Worksheets / Military Income Charts Use this worksheet to calculate your 529 and Ohio STABLE account deduction carryforwards. If you have contributions to both types of accounts, track them separately. Column B: Enter the total contributions you made on behalf of each beneficiary into a 529 or Ohio STABLE account. Do not include amounts contributed by an- other person or contributions made to a non-Ohio 529 plan prior to January 1, 2023. Column C: Enter the total amount deducted for each beneficiary on all prior years' returns. Column D: Enter the amounts from either Ohio Sched- ule of Adjustments, line 19 (STABLE) or line 34 (529). Column E: Column B minus Column C and Column D. This amount is deductible for future tax years. 42 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 30 Eligible for the Nonresident Credit Taxed in Ohio Eligible for the Nonresident Credit 2) 3) 4) 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 30 Taxed in Ohio Deductible on Sch. of Adj., line 30 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 29 Eligible for the Resident Credit Military Service Non- Military Military Service Non- Military Military Service Non- Military In Ohio Outside of Ohio 529 and Ohio STABLE 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

Lump Sum Retirement Credit Worksheet (Ohio Schedule of Credits, Line 3) 2023 Ohio Schedule of Credits Worksheets Line 1: "Retirement income" means retirement ben- efits, annuities, or distributions that are made from or pursuant to a pension, retirement, or profit-sharing plan. Additionally, these amounts must have been re- ceived on account of retirement and must be includ- ed in your Ohio adjusted gross income. Do not include any of the following: ●Rollovers from one retirement plan into another that are not included in your federal adjusted gross income;

●Amounts deducted on lines 15, 16, 31, 39, or 40 of the Ohio Schedule of Adjustments; OR

●Any Social Security benefits. Line 2: Use the recipient’s age as of the last day of the tax year (generally, December 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 example, 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 subsequent tax year as your lump sum retirement credit. (A) Taxpayer (B) Spouse Include 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. 43 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 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 Click here for fill-in versions of the lump sum 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 below)..................................... 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. Lump Sum Distribution Credit Worksheet (Ohio Schedule of Credits, Line 5) (A) Taxpayer (B) Spouse Include 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. 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. 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 2023 Ohio Schedule of Credits / Modified Adjusted Gross Income Worksheets 44 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 12)........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. 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. Click here for fill-in versions of the lump sum worksheets.

(A) Taxpayer (B) Spouse 2023 Ohio Schedule of Credits Worksheets 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 permit- ted to carry forward the credit. The carryforward peri- od is listed in the line instruction for each credit. If the credit does not have a limitation, enter "indefinite." Column C: Enter the total credit, prior to any limita- tions, 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. Displaced Worker Training Credit Worksheet (Ohio Schedule of Credits, Line 7) Include 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. 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 45

County Sales and Use Tax Rates 2023 Ohio Use Tax Worksheet / 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, 2023. 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 .0675 .0725 .0650 .0725 .0675 .0725 .0725 Use Tax Worksheet for Ohio IT 1040, Line 12 2023 Ohio Income Tax Brackets for Ohio IT 1040 Taxpayers with Ohio taxable nonbusiness income of $115,300 or more must use these brackets. Taxable Nonbusiness Income (Ohio IT 1040, line 7) Nonbusiness Income Tax (enter on Ohio IT 1040, line 8a) 0 – $ 26,050 $ 26,050 – $100,000

$100,000 – $ 115,300

$115,300

–

0.000% of Ohio taxable nonbusiness income $ 360.69 plus 2.750% of the amount in excess of $ 26,050

$ 2,394.32 plus 3.688% of the amount in excess of $100,000

$ 2,958.58 plus 3.750% of the amount in excess of $115,300

Important: If you owe use tax to more than one county, you can use the Ohio Use Tax Voluntary Payment Form, available at tax.ohio.gov/forms. More than Up to 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. 46

2023 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: 26000 26050 0 26050 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 383 26900 26950 385 26950 27000 386 27000 27050 388 27050 27100 389 27100 27150 390 27150 27200 392 27200 27250 393 27250 27300 394 27300 27350 396 27350 27400 397 27400 27450 399 27450 27500 400 27500 27550 401 27550 27600 403 27600 27650 404 27650 27700 405 27700 27750 407 27750 27800 408 27800 27850 410 27850 27900 411 27900 27950 412 27950 28000 414 27 28000 28050 415 28050 28100 416 28100 28150 418 28150 28200 419 28200 28250 421 28250 28300 422 28300 28350 423 28350 28400 425 28400 28450 426 28450 28500 427 28500 28550 429 28550 28600 430 28600 28650 432 28650 28700 433 28700 28750 434 28750 28800 436 28800 28850 437 28850 28900 438 28900 28950 440 28950 29000 441 29000 29050 443 29050 29100 444 29100 29150 445 29150 29200 447 29200 29250 448 29250 29300 449 29300 29350 451 29350 29400 452 29400 29450 454 29450 29500 455 29500 29550 456 29550 29600 458 29600 29650 459 29650 29700 460 29700 29750 462 29750 29800 463 29800 29850 465 29850 29900 466 29900 29950 467 29950 30000 469 30000 30050 470 30050 30100 471 30100 30150 473 30150 30200 474 30200 30250 476 30250 30300 477 30300 30350 478 30350 30400 480 30400 30450 481 30450 30500 482 30500 30550 484 30550 30600 485 30600 30650 487 30650 30700 488 30700 30750 489 30750 30800 491 30800 30850 492 30850 30900 493 30900 30950 495 30950 31000 496 31000 31050 498 31050 31100 499 31100 31150 500 31150 31200 502 31200 31250 503 31250 31300 504 31300 31350 506 31350 31400 507 31400 31450 509 31450 31500 510 31500 31550 511 31550 31600 513 31600 31650 514 31650 31700 515 31700 31750 517 31750 31800 518 31800 31850 520 31850 31900 521 31900 31950 522 31950 32000 524 32000 32050 525 32050 32100 526 32100 32150 528 32150 32200 529 32200 32250 531 32250 32300 532 32300 32350 533 32350 32400 535 32400 32450 536 32450 32500 537 32500 32550 539 32550 32600 540 32600 32650 542 32650 32700 543 32700 32750 544 32750 32800 546 32800 32850 547 32850 32900 548 32900 32950 550 32950 33000 551 33000 33050 553 33050 33100 554 33100 33150 555 33150 33200 557 33200 33250 558 33250 33300 559 33300 33350 561 33350 33400 562 33400 33450 564 33450 33500 565 33500 33550 566 33550 33600 568 33600 33650 569 33650 33700 570 33700 33750 572 33750 33800 573 33800 33850 575 33850 33900 576 33900 33950 577 33950 34000 579 34000 34050 580 34050 34100 581 34100 34150 583 34150 34200 584 34200 34250 586 34250 34300 587 34300 34350 588 34350 34400 590 34400 34450 591 34450 34500 592 34500 34550 594 34550 34600 595 34600 34650 597 34650 34700 598 34700 34750 599 34750 34800 601 34800 34850 602 34850 34900 603 34900 34950 605 34950 35000 606 35000 35050 608 35050 35100 609 35100 35150 610 35150 35200 612 35200 35250 613 35250 35300 614 35300 35350 616 35350 35400 617 35400 35450 619 35450 35500 620 35500 35550 621 35550 35600 623 35600 35650 624 35650 35700 625 35700 35750 627 35750 35800 628 35800 35850 630 35850 35900 631 35900 35950 632 35950 36000 634 36000 36050 635 36050 36100 636 36100 36150 638 36150 36200 639 36200 36250 641 36250 36300 642 36300 36350 643 36350 36400 645 36400 36450 646 36450 36500 647 36500 36550 649 36550 36600 650 36600 36650 652 36650 36700 653 36700 36750 654 36750 36800 656 36800 36850 657 36850 36900 658 36900 36950 660 36950 37000 661 37000 37050 663 37050 37100 664 37100 37150 665 37150 37200 667 37200 37250 668 37250 37300 669 37300 37350 671 37350 37400 672 37400 37450 674 37450 37500 675 37500 37550 676 37550 37600 678 37600 37650 679 37650 37700 680 37700 37750 682 37750 37800 683 37800 37850 685 37850 37900 686 37900 37950 687 37950 38000 689 38000 38050 690 38050 38100 691 38100 38150 693 38150 38200 694 38200 38250 696 38250 38300 697 38300 38350 698 38350 38400 700 38400 38450 701 38450 38500 702 38500 38550 704 38550 38600 705 38600 38650 707 38650 38700 708 38700 38750 709 38750 38800 711 38800 38850 712 38850 38900 713 38900 38950 715 38950 39000 716 39000 39050 718 39050 39100 719 39100 39150 720 39150 39200 722 39200 39250 723 39250 39300 724 39300 39350 726 39350 39400 727 39400 39450 729 39450 39500 730 39500 39550 731 39550 39600 733 39600 39650 734 39650 39700 735 39700 39750 737 39750 39800 738 39800 39850 740 39850 39900 741 39900 39950 742 39950 40000 744 40000 40050 745 40050 40100 746 40100 40150 748 40150 40200 749 40200 40250 751 40250 40300 752 40300 40350 753 40350 40400 755 40400 40450 756 40450 40500 757 40500 40550 759 40550 40600 760 40600 40650 762 40650 40700 763 40700 40750 764 40750 40800 766 40800 40850 767 40850 40900 768 40900 40950 770 40950 41000 771 47 $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

2023 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 1103 53050 53100 1104 53100 53150 1105 53150 53200 1107 53200 53250 1108 53250 53300 1109 53300 53350 1111 53350 53400 1112 53400 53450 1114 53450 53500 1115 53500 53550 1116 53550 53600 1118 53600 53650 1119 53650 53700 1120 53700 53750 1122 53750 53800 1123 53800 53850 1124 53850 53900 1126 53900 53950 1127 53950 54000 1129 54000 54050 1130 54050 54100 1131 54100 54150 1133 54150 54200 1134 54200 54250 1135 54250 54300 1137 54300 54350 1138 54350 54400 1140 54400 54450 1141 54450 54500 1142 54500 54550 1144 54550 54600 1145 54600 54650 1146 54650 54700 1148 54700 54750 1149 54750 54800 1151 54800 54850 1152 54850 54900 1153 54900 54950 1155 54950 55000 1156 55000 55050 1157 55050 55100 1159 55100 55150 1160 55150 55200 1162 55200 55250 1163 55250 55300 1164 55300 55350 1166 55350 55400 1167 55400 55450 1168 55450 55500 1170 55500 55550 1171 55550 55600 1173 55600 55650 1174 55650 55700 1175 55700 55750 1177 55750 55800 1178 55800 55850 1179 55850 55900 1181 55900 55950 1182 55950 56000 1184 50000 50050 1020 50050 50100 1021 50100 50150 1023 50150 50200 1024 50200 50250 1026 50250 50300 1027 50300 50350 1028 50350 50400 1030 50400 50450 1031 50450 50500 1032 50500 50550 1034 50550 50600 1035 50600 50650 1037 50650 50700 1038 50700 50750 1039 50750 50800 1041 50800 50850 1042 50850 50900 1043 50900 50950 1045 50950 51000 1046 51000 51050 1048 51050 51100 1049 51100 51150 1050 51150 51200 1052 51200 51250 1053 51250 51300 1054 51300 51350 1056 51350 51400 1057 51400 51450 1059 51450 51500 1060 51500 51550 1061 51550 51600 1063 51600 51650 1064 51650 51700 1065 51700 51750 1067 51750 51800 1068 51800 51850 1070 51850 51900 1071 51900 51950 1072 51950 52000 1074 52000 52050 1075 52050 52100 1076 52100 52150 1078 52150 52200 1079 52200 52250 1081 52250 52300 1082 52300 52350 1083 52350 52400 1085 52400 52450 1086 52450 52500 1087 52500 52550 1089 52550 52600 1090 52600 52650 1092 52650 52700 1093 52700 52750 1094 52750 52800 1096 52800 52850 1097 52850 52900 1098 52900 52950 1100 52950 53000 1101 47000 47050 938 47050 47100 939 47100 47150 940 47150 47200 942 47200 47250 943 47250 47300 944 47300 47350 946 47350 47400 947 47400 47450 949 47450 47500 950 47500 47550 951 47550 47600 953 47600 47650 954 47650 47700 955 47700 47750 957 47750 47800 958 47800 47850 960 47850 47900 961 47900 47950 962 47950 48000 964 48000 48050 965 48050 48100 966 48100 48150 968 48150 48200 969 48200 48250 971 48250 48300 972 48300 48350 973 48350 48400 975 48400 48450 976 48450 48500 977 48500 48550 979 48550 48600 980 48600 48650 982 48650 48700 983 48700 48750 984 48750 48800 986 48800 48850 987 48850 48900 988 48900 48950 990 48950 49000 991 49000 49050 993 49050 49100 994 49100 49150 995 49150 49200 997 49200 49250 998 49250 49300 999 49300 49350 1001 49350 49400 1002 49400 49450 1004 49450 49500 1005 49500 49550 1006 49550 49600 1008 49600 49650 1009 49650 49700 1010 49700 49750 1012 49750 49800 1013 49800 49850 1015 49850 49900 1016 49900 49950 1017 49950 50000 1019 44000 44050 855 44050 44100 856 44100 44150 858 44150 44200 859 44200 44250 861 44250 44300 862 44300 44350 863 44350 44400 865 44400 44450 866 44450 44500 867 44500 44550 869 44550 44600 870 44600 44650 872 44650 44700 873 44700 44750 874 44750 44800 876 44800 44850 877 44850 44900 878 44900 44950 880 44950 45000 881 45000 45050 883 45050 45100 884 45100 45150 885 45150 45200 887 45200 45250 888 45250 45300 889 45300 45350 891 45350 45400 892 45400 45450 894 45450 45500 895 45500 45550 896 45550 45600 898 45600 45650 899 45650 45700 900 45700 45750 902 45750 45800 903 45800 45850 905 45850 45900 906 45900 45950 907 45950 46000 909 46000 46050 910 46050 46100 911 46100 46150 913 46150 46200 914 46200 46250 916 46250 46300 917 46300 46350 918 46350 46400 920 46400 46450 921 46450 46500 922 46500 46550 924 46550 46600 925 46600 46650 927 46650 46700 928 46700 46750 929 46750 46800 931 46800 46850 932 46850 46900 933 46900 46950 935 46950 47000 936 41000 41050 773 41050 41100 774 41100 41150 775 41150 41200 777 41200 41250 778 41250 41300 779 41300 41350 781 41350 41400 782 41400 41450 784 41450 41500 785 41500 41550 786 41550 41600 788 41600 41650 789 41650 41700 790 41700 41750 792 41750 41800 793 41800 41850 795 41850 41900 796 41900 41950 797 41950 42000 799 42000 42050 800 42050 42100 801 42100 42150 803 42150 42200 804 42200 42250 806 42250 42300 807 42300 42350 808 42350 42400 810 42400 42450 811 42450 42500 812 42500 42550 814 42550 42600 815 42600 42650 817 42650 42700 818 42700 42750 819 42750 42800 821 42800 42850 822 42850 42900 823 42900 42950 825 42950 43000 826 43000 43050 828 43050 43100 829 43100 43150 830 43150 43200 832 43200 43250 833 43250 43300 834 43300 43350 836 43350 43400 837 43400 43450 839 43450 43500 840 43500 43550 841 43550 43600 843 43600 43650 844 43650 43700 845 43700 43750 847 43750 43800 848 43800 43850 850 43850 43900 851 43900 43950 852 43950 44000 854 48 $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

2023 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 1185 56050 56100 1186 56100 56150 1188 56150 56200 1189 56200 56250 1190 56250 56300 1192 56300 56350 1193 56350 56400 1195 56400 56450 1196 56450 56500 1197 56500 56550 1199 56550 56600 1200 56600 56650 1201 56650 56700 1203 56700 56750 1204 56750 56800 1206 56800 56850 1207 56850 56900 1208 56900 56950 1210 56950 57000 1211 57000 57050 1212 57050 57100 1214 57100 57150 1215 57150 57200 1217 57200 57250 1218 57250 57300 1219 57300 57350 1221 57350 57400 1222 57400 57450 1223 57450 57500 1225 57500 57550 1226 57550 57600 1228 57600 57650 1229 57650 57700 1230 57700 57750 1232 57750 57800 1233 57800 57850 1234 57850 57900 1236 57900 57950 1237 57950 58000 1239 58000 58050 1240 58050 58100 1241 58100 58150 1243 58150 58200 1244 58200 58250 1245 58250 58300 1247 58300 58350 1248 58350 58400 1250 58400 58450 1251 58450 58500 1252 58500 58550 1254 58550 58600 1255 58600 58650 1256 58650 58700 1258 58700 58750 1259 58750 58800 1261 58800 58850 1262 58850 58900 1263 58900 58950 1265 58950 59000 1266 59000 59050 1267 59050 59100 1269 59100 59150 1270 59150 59200 1272 59200 59250 1273 59250 59300 1274 59300 59350 1276 59350 59400 1277 59400 59450 1278 59450 59500 1280 59500 59550 1281 59550 59600 1283 59600 59650 1284 59650 59700 1285 59700 59750 1287 59750 59800 1288 59800 59850 1289 59850 59900 1291 59900 59950 1292 59950 60000 1294 60000 60050 1295 60050 60100 1296 60100 60150 1298 60150 60200 1299 60200 60250 1300 60250 60300 1302 60300 60350 1303 60350 60400 1305 60400 60450 1306 60450 60500 1307 60500 60550 1309 60550 60600 1310 60600 60650 1311 60650 60700 1313 60700 60750 1314 60750 60800 1316 60800 60850 1317 60850 60900 1318 60900 60950 1320 60950 61000 1321 61000 61050 1322 61050 61100 1324 61100 61150 1325 61150 61200 1327 61200 61250 1328 61250 61300 1329 61300 61350 1331 61350 61400 1332 61400 61450 1333 61450 61500 1335 61500 61550 1336 61550 61600 1338 61600 61650 1339 61650 61700 1340 61700 61750 1342 61750 61800 1343 61800 61850 1344 61850 61900 1346 61900 61950 1347 61950 62000 1349 62000 62050 1350 62050 62100 1351 62100 62150 1353 62150 62200 1354 62200 62250 1355 62250 62300 1357 62300 62350 1358 62350 62400 1360 62400 62450 1361 62450 62500 1362 62500 62550 1364 62550 62600 1365 62600 62650 1366 62650 62700 1368 62700 62750 1369 62750 62800 1371 62800 62850 1372 62850 62900 1373 62900 62950 1375 62950 63000 1376 63000 63050 1377 63050 63100 1379 63100 63150 1380 63150 63200 1382 63200 63250 1383 63250 63300 1384 63300 63350 1386 63350 63400 1387 63400 63450 1388 63450 63500 1390 63500 63550 1391 63550 63600 1393 63600 63650 1394 63650 63700 1395 63700 63750 1397 63750 63800 1398 63800 63850 1399 63850 63900 1401 63900 63950 1402 63950 64000 1404 64000 64050 1405 64050 64100 1406 64100 64150 1408 64150 64200 1409 64200 64250 1410 64250 64300 1412 64300 64350 1413 64350 64400 1415 64400 64450 1416 64450 64500 1417 64500 64550 1419 64550 64600 1420 64600 64650 1421 64650 64700 1423 64700 64750 1424 64750 64800 1426 64800 64850 1427 64850 64900 1428 64900 64950 1430 64950 65000 1431 65000 65050 1432 65050 65100 1434 65100 65150 1435 65150 65200 1437 65200 65250 1438 65250 65300 1439 65300 65350 1441 65350 65400 1442 65400 65450 1443 65450 65500 1445 65500 65550 1446 65550 65600 1448 65600 65650 1449 65650 65700 1450 65700 65750 1452 65750 65800 1453 65800 65850 1454 65850 65900 1456 65900 65950 1457 65950 66000 1459 66000 66050 1460 66050 66100 1461 66100 66150 1463 66150 66200 1464 66200 66250 1465 66250 66300 1467 66300 66350 1468 66350 66400 1470 66400 66450 1471 66450 66500 1472 66500 66550 1474 66550 66600 1475 66600 66650 1476 66650 66700 1478 66700 66750 1479 66750 66800 1481 66800 66850 1482 66850 66900 1483 66900 66950 1485 66950 67000 1486 67000 67050 1487 67050 67100 1489 67100 67150 1490 67150 67200 1492 67200 67250 1493 67250 67300 1494 67300 67350 1496 67350 67400 1497 67400 67450 1498 67450 67500 1500 67500 67550 1501 67550 67600 1503 67600 67650 1504 67650 67700 1505 67700 67750 1507 67750 67800 1508 67800 67850 1509 67850 67900 1511 67900 67950 1512 67950 68000 1514 68000 68050 1515 68050 68100 1516 68100 68150 1518 68150 68200 1519 68200 68250 1520 68250 68300 1522 68300 68350 1523 68350 68400 1525 68400 68450 1526 68450 68500 1527 68500 68550 1529 68550 68600 1530 68600 68650 1531 68650 68700 1533 68700 68750 1534 68750 68800 1536 68800 68850 1537 68850 68900 1538 68900 68950 1540 68950 69000 1541 69000 69050 1542 69050 69100 1544 69100 69150 1545 69150 69200 1547 69200 69250 1548 69250 69300 1549 69300 69350 1551 69350 69400 1552 69400 69450 1553 69450 69500 1555 69500 69550 1556 69550 69600 1558 69600 69650 1559 69650 69700 1560 69700 69750 1562 69750 69800 1563 69800 69850 1564 69850 69900 1566 69900 69950 1567 69950 70000 1569 70000 70050 1570 70050 70100 1571 70100 70150 1573 70150 70200 1574 70200 70250 1575 70250 70300 1577 70300 70350 1578 70350 70400 1580 70400 70450 1581 70450 70500 1582 70500 70550 1584 70550 70600 1585 70600 70650 1586 70650 70700 1588 70700 70750 1589 70750 70800 1591 70800 70850 1592 70850 70900 1593 70900 70950 1595 70950 71000 1596 49 $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 1845 80050 80100 1846 80100 80150 1848 80150 80200 1849 80200 80250 1850 80250 80300 1852 80300 80350 1853 80350 80400 1855 80400 80450 1856 80450 80500 1857 80500 80550 1859 80550 80600 1860 80600 80650 1861 80650 80700 1863 80700 80750 1864 80750 80800 1866 80800 80850 1867 80850 80900 1868 80900 80950 1870 80950 81000 1871 81000 81050 1872 81050 81100 1874 81100 81150 1875 81150 81200 1877 81200 81250 1878 81250 81300 1879 81300 81350 1881 81350 81400 1882 81400 81450 1883 81450 81500 1885 81500 81550 1886 81550 81600 1888 81600 81650 1889 81650 81700 1890 81700 81750 1892 81750 81800 1893 81800 81850 1894 81850 81900 1896 81900 81950 1897 81950 82000 1899

82000 82050 1900 82050 82100 1901 82100 82150 1903 82150 82200 1904 82200 82250 1905 82250 82300 1907 82300 82350 1908 82350 82400 1910 82400 82450 1911 82450 82500 1912 82500 82550 1914 82550 82600 1915 82600 82650 1916 82650 82700 1918 82700 82750 1919 82750 82800 1921 82800 82850 1922 82850 82900 1923 82900 82950 1925 82950 83000 1926 77000 77050 1762 77050 77100 1764 77100 77150 1765 77150 77200 1767 77200 77250 1768 77250 77300 1769 77300 77350 1771 77350 77400 1772 77400 77450 1773 77450 77500 1775 77500 77550 1776 77550 77600 1778 77600 77650 1779 77650 77700 1780 77700 77750 1782 77750 77800 1783 77800 77850 1784 77850 77900 1786 77900 77950 1787 77950 78000 1789 78000 78050 1790 78050 78100 1791 78100 78150 1793 78150 78200 1794 78200 78250 1795 78250 78300 1797 78300 78350 1798 78350 78400 1800 78400 78450 1801 78450 78500 1802 78500 78550 1804 78550 78600 1805 78600 78650 1806 78650 78700 1808 78700 78750 1809 78750 78800 1811 78800 78850 1812 78850 78900 1813 78900 78950 1815 78950 79000 1816 79000 79050 1817 79050 79100 1819 79100 79150 1820 79150 79200 1822 79200 79250 1823 79250 79300 1824 79300 79350 1826 79350 79400 1827 79400 79450 1828 79450 79500 1830 79500 79550 1831 79550 79600 1833 79600 79650 1834 79650 79700 1835 79700 79750 1837 79750 79800 1838 79800 79850 1839 79850 79900 1841 79900 79950 1842 79950 80000 1844 74000 74050 1680 74050 74100 1681 74100 74150 1683 74150 74200 1684 74200 74250 1685 74250 74300 1687 74300 74350 1688 74350 74400 1690 74400 74450 1691 74450 74500 1692 74500 74550 1694 74550 74600 1695 74600 74650 1696 74650 74700 1698 74700 74750 1699 74750 74800 1701 74800 74850 1702 74850 74900 1703 74900 74950 1705 74950 75000 1706 75000 75050 1707 75050 75100 1709 75100 75150 1710 75150 75200 1712 75200 75250 1713 75250 75300 1714 75300 75350 1716 75350 75400 1717 75400 75450 1718 75450 75500 1720 75500 75550 1721 75550 75600 1723 75600 75650 1724 75650 75700 1725 75700 75750 1727 75750 75800 1728 75800 75850 1729 75850 75900 1731 75900 75950 1732 75950 76000 1734 76000 76050 1735 76050 76100 1736 76100 76150 1738 76150 76200 1739 76200 76250 1740 76250 76300 1742 76300 76350 1743 76350 76400 1745 76400 76450 1746 76450 76500 1747 76500 76550 1749 76550 76600 1750 76600 76650 1751 76650 76700 1753 76700 76750 1754 76750 76800 1756 76800 76850 1757 76850 76900 1758 76900 76950 1760 76950 77000 1761 71000 71050 1597 71050 71100 1599 71100 71150 1600 71150 71200 1602 71200 71250 1603 71250 71300 1604 71300 71350 1606 71350 71400 1607 71400 71450 1608 71450 71500 1610 71500 71550 1611 71550 71600 1613 71600 71650 1614 71650 71700 1615 71700 71750 1617 71750 71800 1618 71800 71850 1619 71850 71900 1621 71900 71950 1622 71950 72000 1624 72000 72050 1625 72050 72100 1626 72100 72150 1628 72150 72200 1629 72200 72250 1630 72250 72300 1632 72300 72350 1633 72350 72400 1635 72400 72450 1636 72450 72500 1637 72500 72550 1639 72550 72600 1640 72600 72650 1641 72650 72700 1643 72700 72750 1644 72750 72800 1646 72800 72850 1647 72850 72900 1648 72900 72950 1650 72950 73000 1651 73000 73050 1652 73050 73100 1654 73100 73150 1655 73150 73200 1657 73200 73250 1658 73250 73300 1659 73300 73350 1661 73350 73400 1662 73400 73450 1663 73450 73500 1665 73500 73550 1666 73550 73600 1668 73600 73650 1669 73650 73700 1670 73700 73750 1672 73750 73800 1673 73800 73850 1674 73850 73900 1676 73900 73950 1677 73950 74000 1679

2023 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 1927 83050 83100 1929 83100 83150 1930 83150 83200 1932 83200 83250 1933 83250 83300 1934 83300 83350 1936 83350 83400 1937 83400 83450 1938 83450 83500 1940 83500 83550 1941 83550 83600 1943 83600 83650 1944 83650 83700 1945 83700 83750 1947 83750 83800 1948 83800 83850 1949 83850 83900 1951 83900 83950 1952 83950 84000 1954 84000 84050 1955 84050 84100 1956 84100 84150 1958 84150 84200 1959 84200 84250 1960 84250 84300 1962 84300 84350 1963 84350 84400 1965 84400 84450 1966 84450 84500 1967 84500 84550 1969 84550 84600 1970 84600 84650 1971 84650 84700 1973 84700 84750 1974 84750 84800 1976 84800 84850 1977 84850 84900 1978 84900 84950 1980 84950 85000 1981 85000 85050 1982 85050 85100 1984 85100 85150 1985 85150 85200 1987 85200 85250 1988 85250 85300 1989 85300 85350 1991 85350 85400 1992 85400 85450 1993 85450 85500 1995 85500 85550 1996 85550 85600 1998 85600 85650 1999 85650 85700 2000 85700 85750 2002 85750 85800 2003 85800 85850 2004 85850 85900 2006 85900 85950 2007 85950 86000 2009 50 $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 2092 89050 89100 2094 89100 89150 2095 89150 89200 2097 89200 89250 2098 89250 89300 2099 89300 89350 2101 89350 89400 2102 89400 89450 2103 89450 89500 2105 89500 89550 2106 89550 89600 2108 89600 89650 2109 89650 89700 2110 89700 89750 2112 89750 89800 2113 89800 89850 2114 89850 89900 2116 89900 89950 2117 89950 90000 2119 90000 90050 2120 90050 90100 2121 90100 90150 2123 90150 90200 2124 90200 90250 2125 90250 90300 2127 90300 90350 2128 90350 90400 2130 90400 90450 2131 90450 90500 2132 90500 90550 2134 90550 90600 2135 90600 90650 2136 90650 90700 2138 90700 90750 2139 90750 90800 2141 90800 90850 2142 90850 90900 2143 90900 90950 2145 90950 91000 2146 91000 91050 2147 91050 91100 2149 91100 91150 2150 91150 91200 2152 91200 91250 2153 91250 91300 2154 91300 91350 2156 91350 91400 2157 91400 91450 2158 91450 91500 2160 91500 91550 2161 91550 91600 2163 91600 91650 2164 91650 91700 2165 91700 91750 2167 91750 91800 2168 91800 91850 2169 91850 91900 2171 91900 91950 2172 91950 92000 2174 2023 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 2010 86050 86100 2011 86100 86150 2013 86150 86200 2014 86200 86250 2015 86250 86300 2017 86300 86350 2018 86350 86400 2020 86400 86450 2021 86450 86500 2022 86500 86550 2024 86550 86600 2025 86600 86650 2026 86650 86700 2028 86700 86750 2029 86750 86800 2031 86800 86850 2032 86850 86900 2033 86900 86950 2035 86950 87000 2036 87000 87050 2037 87050 87100 2039 87100 87150 2040 87150 87200 2042 87200 87250 2043 87250 87300 2044 87300 87350 2046 87350 87400 2047 87400 87450 2048 87450 87500 2050 87500 87550 2051 87550 87600 2053 87600 87650 2054 87650 87700 2055 87700 87750 2057 87750 87800 2058 87800 87850 2059 87850 87900 2061 87900 87950 2062 87950 88000 2064 88000 88050 2065 88050 88100 2066 88100 88150 2068 88150 88200 2069 88200 88250 2070 88250 88300 2072 88300 88350 2073 88350 88400 2075 88400 88450 2076 88450 88500 2077 88500 88550 2079 88550 88600 2080 88600 88650 2081 88650 88700 2083 88700 88750 2084 88750 88800 2086 88800 88850 2087 88850 88900 2088 88900 88950 2090 88950 89000 2091 92000 92050 2175 92050 92100 2176 92100 92150 2178 92150 92200 2179 92200 92250 2180 92250 92300 2182 92300 92350 2183 92350 92400 2185 92400 92450 2186 92450 92500 2187 92500 92550 2189 92550 92600 2190 92600 92650 2191 92650 92700 2193 92700 92750 2194 92750 92800 2196 92800 92850 2197 92850 92900 2198 92900 92950 2200 92950 93000 2201 93000 93050 2202 93050 93100 2204 93100 93150 2205 93150 93200 2207 93200 93250 2208 93250 93300 2209 93300 93350 2211 93350 93400 2212 93400 93450 2213 93450 93500 2215 93500 93550 2216 93550 93600 2218 93600 93650 2219 93650 93700 2220 93700 93750 2222 93750 93800 2223 93800 93850 2224 93850 93900 2226 93900 93950 2227 93950 94000 2229 94000 94050 2230 94050 94100 2231 94100 94150 2233 94150 94200 2234 94200 94250 2235 94250 94300 2237 94300 94350 2238 94350 94400 2240 94400 94450 2241 94450 94500 2242 94500 94550 2244 94550 94600 2245 94600 94650 2246 94650 94700 2248 94700 94750 2249 94750 94800 2251 94800 94850 2252 94850 94900 2253 94900 94950 2255 94950 95000 2256 95000 95050 2257 95050 95100 2259 95100 95150 2260 95150 95200 2262 95200 95250 2263 95250 95300 2264 95300 95350 2266 95350 95400 2267 95400 95450 2268 95450 95500 2270 95500 95550 2271 95550 95600 2273 95600 95650 2274 95650 95700 2275 95700 95750 2277 95750 95800 2278 95800 95850 2279 95850 95900 2281 95900 95950 2282 95950 96000 2284 96000 96050 2285 96050 96100 2286 96100 96150 2288 96150 96200 2289 96200 96250 2290 96250 96300 2292 96300 96350 2293 96350 96400 2295 96400 96450 2296 96450 96500 2297 96500 96550 2299 96550 96600 2300 96600 96650 2301 96650 96700 2303 96700 96750 2304 96750 96800 2306 96800 96850 2307 96850 96900 2308 96900 96950 2310 96950 97000 2311 97000 97050 2312 97050 97100 2314 97100 97150 2315 97150 97200 2317 97200 97250 2318 97250 97300 2319 97300 97350 2321 97350 97400 2322 97400 97450 2323 97450 97500 2325 97500 97550 2326 97550 97600 2328 97600 97650 2329 97650 97700 2330 97700 97750 2332 97750 97800 2333 97800 97850 2334 97850 97900 2336 97900 97950 2337 97950 98000 2339 98000 98050 2340 98050 98100 2341 98100 98150 2343 98150 98200 2344 98200 98250 2345 98250 98300 2347 98300 98350 2348 98350 98400 2350 98400 98450 2351 98450 98500 2352 98500 98550 2354 98550 98600 2355 98600 98650 2356 98650 98700 2358 98700 98750 2359 98750 98800 2361 98800 98850 2362 98850 98900 2363 98900 98950 2365 98950 99000 2366 99000 99050 2367 99050 99100 2369 99100 99150 2370 99150 99200 2372 99200 99250 2373 99250 99300 2374 99300 99350 2376 99350 99400 2377 99400 99450 2378 99450 99500 2380 99500 99550 2381 99550 99600 2383 99600 99650 2384 99650 99700 2385 99700 99750 2387 99750 99800 2388 99800 99850 2389 99850 99900 2391 99900 99950 2392 99950 100000 2394 100000 100050 2395 100050 100100 2397 100100 100150 2399 100150 100200 2401 100200 100250 2403 100250 100300 2404 100300 100350 2406 100350 100400 2408 100400 100450 2410 100450 100500 2412 100500 100550 2414 100550 100600 2416 100600 100650 2417 100650 100700 2419 100700 100750 2421 100750 100800 2423 100800 100850 2425 100850 100900 2427 100900 100950 2428 100950 101000 2430 51 $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

2023 Income Tax Table for Ohio IT 1040 110000 110050 2764 110050 110100 2766 110100 110150 2768 110150 110200 2770 110200 110250 2771 110250 110300 2773 110300 110350 2775 110350 110400 2777 110400 110450 2779 110450 110500 2781 110500 110550 2782 110550 110600 2784 110600 110650 2786 110650 110700 2788 110700 110750 2790 110750 110800 2792 110800 110850 2794 110850 110900 2795 110900 110950 2797 110950 111000 2799 111000 111050 2801 111050 111100 2803 111100 111150 2805 111150 111200 2806 111200 111250 2808 111250 111300 2810 111300 111350 2812 111350 111400 2814 111400 111450 2816 111450 111500 2818 111500 111550 2819 111550 111600 2821 111600 111650 2823 111650 111700 2825 111700 111750 2827 111750 111800 2829 111800 111850 2830 111850 111900 2832 111900 111950 2834 111950 112000 2836 112000 112050 2838 112050 112100 2840 112100 112150 2841 112150 112200 2843 112200 112250 2845 112250 112300 2847 112300 112350 2849 112350 112400 2851 112400 112450 2853 112450 112500 2854 112500 112550 2856 112550 112600 2858 112600 112650 2860 112650 112700 2862 112700 112750 2864 112750 112800 2865 112800 112850 2867 112850 112900 2869 112900 112950 2871 112950 113000 2873 107000 107050 2653 107050 107100 2655 107100 107150 2657 107150 107200 2659 107200 107250 2661 107250 107300 2663 107300 107350 2664 107350 107400 2666 107400 107450 2668 107450 107500 2670 107500 107550 2672 107550 107600 2674 107600 107650 2676 107650 107700 2677 107700 107750 2679 107750 107800 2681 107800 107850 2683 107850 107900 2685 107900 107950 2687 107950 108000 2688 108000 108050 2690 108050 108100 2692 108100 108150 2694 108150 108200 2696 108200 108250 2698 108250 108300 2700 108300 108350 2701 108350 108400 2703 108400 108450 2705 108450 108500 2707 108500 108550 2709 108550 108600 2711 108600 108650 2712 108650 108700 2714 108700 108750 2716 108750 108800 2718 108800 108850 2720 108850 108900 2722 108900 108950 2723 108950 109000 2725 109000 109050 2727 109050 109100 2729 109100 109150 2731 109150 109200 2733 109200 109250 2735 109250 109300 2736 109300 109350 2738 109350 109400 2740 109400 109450 2742 109450 109500 2744 109500 109550 2746 109550 109600 2747 109600 109650 2749 109650 109700 2751 109700 109750 2753 109750 109800 2755 109800 109850 2757 109850 109900 2759 109900 109950 2760 109950 110000 2762 104000 104050 2543 104050 104100 2545 104100 104150 2546 104150 104200 2548 104200 104250 2550 104250 104300 2552 104300 104350 2554 104350 104400 2556 104400 104450 2558 104450 104500 2559 104500 104550 2561 104550 104600 2563 104600 104650 2565 104650 104700 2567 104700 104750 2569 104750 104800 2570 104800 104850 2572 104850 104900 2574 104900 104950 2576 104950 105000 2578 105000 105050 2580 105050 105100 2581 105100 105150 2583 105150 105200 2585 105200 105250 2587 105250 105300 2589 105300 105350 2591 105350 105400 2593 105400 105450 2594 105450 105500 2596 105500 105550 2598 105550 105600 2600 105600 105650 2602 105650 105700 2604 105700 105750 2605 105750 105800 2607 105800 105850 2609 105850 105900 2611 105900 105950 2613 105950 106000 2615 106000 106050 2617 106050 106100 2618 106100 106150 2620 106150 106200 2622 106200 106250 2624 106250 106300 2626 106300 106350 2628 106350 106400 2629 106400 106450 2631 106450 106500 2633 106500 106550 2635 106550 106600 2637 106600 106650 2639 106650 106700 2640 106700 106750 2642 106750 106800 2644 106800 106850 2646 106850 106900 2648 106900 106950 2650 106950 107000 2652 101000 101050 2432 101050 101100 2434 101100 101150 2436 101150 101200 2438 101200 101250 2439 101250 101300 2441 101300 101350 2443 101350 101400 2445 101400 101450 2447 101450 101500 2449 101500 101550 2451 101550 101600 2452 101600 101650 2454 101650 101700 2456 101700 101750 2458 101750 101800 2460 101800 101850 2462 101850 101900 2463 101900 101950 2465 101950 102000 2467 3 102000 102050 2469 102050 102100 2471 102100 102150 2473 102150 102200 2475 102200 102250 2476 102250 102300 2478 102300 102350 2480 102350 102400 2482 102400 102450 2484 102450 102500 2486 102500 102550 2487 102550 102600 2489 102600 102650 2491 102650 102700 2493 102700 102750 2495 102750 102800 2497 102800 102850 2499 102850 102900 2500 102900 102950 2502 102950 103000 2504 103000 103050 2506 103050 103100 2508 103100 103150 2510 103150 103200 2511 103200 103250 2513 103250 103300 2515 103300 103350 2517 103350 103400 2519 103400 103450 2521 103450 103500 2522 103500 103550 2524 103550 103600 2526 103600 103650 2528 103650 103700 2530 103700 103750 2532 103750 103800 2534 103800 103850 2535 103850 103900 2537 103900 103950 2539 103950 104000 2541 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 2875 113050 113100 2877 113100 113150 2878 113150 113200 2880 113200 113250 2882 113250 113300 2884 113300 113350 2886 113350 113400 2888 113400 113450 2889 113450 113500 2891 113500 113550 2893 113550 113600 2895 113600 113650 2897 113650 113700 2899 113700 113750 2900 113750 113800 2902 113800 113850 2904 113850 113900 2906 113900 113950 2908 113950 114000 2910 114000 114050 2912 114050 114100 2913 114100 114150 2915 114150 114200 2917 114200 114250 2919 114250 114300 2921 114300 114350 2923 114350 114400 2924 114400 114450 2926 114450 114500 2928 114500 114550 2930 114550 114600 2932 114600 114650 2934 114650 114700 2936 114700 114750 2937 114750 114800 2939 114800 114850 2941 114850 114900 2943 114900 114950 2945 114950 115000 2947 115000 115050 2948 115050 115100 2950 115100 115150 2952 115150 115200 2954 115200 115250 2956 115250 115300 2958 SEE THE BRACKETS ON PAGE 46 FOR INCOME GREATER THAN $115,300. 52 $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. Sample W-2 – This form reports wages and withholding. See "Ohio Income Tax Withheld" on pages 17-18 and "School District Income Tax Withheld" on page 62 for more information on reporting your Ohio and school district withholding on your return. 2023 Ohio IT 1040 / SD 100 53

2023 Ohio IT 1040 / SD 100 Sample W-2G – This form reports gambling winnings and withholding. See "Ohio Income Tax Withheld" on pages 17-18 for more information on reporting Ohio withholding on your return. Box 13 – For states other than Ohio, do not in- clude the amount in box 15 as Ohio income tax with- held. 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 pages 17-18 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 27-28 and 43-44. 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 in- clude the amount on the IT 1040. 54

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 thefinderhelp@tax.ohio.gov. 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 pages 61-62. 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 .0175 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 CSD 2901 - - Bedford CSD 1803 - - Bellaire LSD 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 2023 Ohio School Districts 55

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 PSD 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 MSD 1809 - - Clinton-Massie LSD 1402 .0050 E *Cloverleaf LSD 5204 .0100 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 56

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 57

*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 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 58

*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 Schools 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 59

*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 .0175 E 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 - - 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 60

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 55-60 for a complete list of Ohio's school districts and their respective tax rates. You must file an SD 100 if all of the following 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, lines 26 or 38). Beginning with tax year 2023, if you have a tax liability for more than one school district, you will file only one SD 100. You may have a school district 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 recommends you file an SD 100, even if you don’t have a tax liability, to avoid de- linquency 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 (MAGI) less exemptions to calculate the school district income tax base. Traditional filers must complete lines 23-29 on the SD 100. The earned income tax base is based on the tax- payer’s “earned income” and must be calculated by completing lines 30-41 on the SD 100. “Earned income” includes only the following items to the extent they are included in MAGI:

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

●Self-employment income from sole proprietorships and partnerships. “Earned income” does not include items such as retirement income, interest, dividends, capital gains, and unemployment benefits. For more information, see "What is Modified Adjusted Gross Income?" on page 8 and the worksheet on page 44. 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 de- termine 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 55. See also R.C. 5748.01(F)(1). How Do I Complete the Schedule of School District Residency? Complete the schedule to provide school district resi- dency information for the entire tax year, including any dates you lived outside Ohio or in a non-taxing school district. Use 9999 as the school district number for any portion of the year you were a nonresident of Ohio. You may need more than one entry for the same period of time if your and your spouse's dates of residency do not match and you are filing jointly. What If I Lived in More Than One School District? You will file a single SD 100 regardless of how many school districts in which you resided. Complete the Schedule of School District Residency on page 1. Page 3 of the return has space to report two traditional base districts and two earned income base districts. If you resided in more than two districts of either base, complete additional copies of page 3. Determining Your Income 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. General Information for the SD 100 2023 Ohio SD 100 61

For both tax bases, if you know the exact amounts of in- come/adjustments you received or made in each district, you should specifically match up those amounts to the proper school district. However, if you do not know the exact amounts, you may prorate your income and/or adjustments by dividing by 12 months and multiplying by the number of months you lived in the school district. For more information and examples, see pages 64-65. What If My Employer Withheld School District Tax in Error? You should file an SD 100 to report the erroneous with- holding. All school district withholding will be reported on a single Schedule of School District Withholding and combined on line 11 of the SD 100. The total withhold- ing will be applied toward any tax liability you have on line 10. If you do not have a tax liability, the erroneous withholding will be refunded to you. Additionally, you should file a new IT 4 with your em- ployer to report your current school district of residence. For more information, see tax.ohio.gov/schooldistrict. Ohio SD 100 - School District Income Tax Return The traditional tax base is determined using modified adjusted gross income (MAGI) less exemptions, which is calculated on line 5. The earned income tax base is limited by MAGI, which is calculated on line 3. For more information on MAGI, see page 8. See also R.C. 5748.01(E)(1). Line 6 - Traditional Tax Base Liability If you were a resident of one or more traditional tax base school districts for any part of the year, complete the Traditional Tax Base Schedule (lines 23-29) on page 3. Start with Column A and complete additional columns if necessary. Enter the total tax from line 29 on this line. Line 7 - Earned Income Tax Base Liability If you were a resident of one or more earned income tax base school districts for any part of the year, complete the Earned Income Tax Base Schedule (lines 30-41) on page 3. Start with Column A and complete additional columns if necessary. Enter the total tax from line 41 on this line. Line 9 – 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 determine if an interest penalty is due. For more information, see the FAQs at tax.ohio.gov/faq- IncomeEstimated. See also R.C. 5747.09(D) and (E). Line 11 – School District Income Tax Withheld Enter your school district income tax withheld 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 11 of the SD 100. Enter only income statements (W-2, 1099) for which you have school district income tax withheld. Do not include any city income tax withheld. School district withholding is generally indicated by the four-digit school district number in box 20 or 14. If you have an income statement reporting withholding for more than one school district, list each amount on a separate line in Part B or Part C. See the sample statements on pages 53-54. Do not list income statements that do not report school district income tax withheld. Place copies of all in- come statements that list school district withholding information 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). Line 12 – Payments and Credit Carryforward Amounts Enter the following amounts:

●Estimated and extension payments; AND

●Any credit carryforward amount from your prior year SD 100. Do not include a prior year's refund that you requested but did not receive. Contact the Department about the status of any such refund. See R.C. 5747.09(B). 2023 Ohio SD 100 62

2023 Ohio SD 100 63 Line 13 – Amount Previously Paid (Amended Returns Only) When filing an amended return, enter the amount previ- ously paid with your previously filed return(s) excluding the amount reported on line 12. Line 15 – Overpayment Previously Requested (Amended Returns Only) When filing an amended return, enter the amount you reported on line 20 on your previously filed return(s). Line 18 – 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 2024 is 8%. Certain military servicemembers may not be subject to interest. See page 10 for more information. See R.C. 5747.08(G). Line 19 – Total Amount Due This amount must be paid by April 15, 2024. 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 Universal Payment Coupon (OUPC). If you are filing for multiple districts on page 3, use the first school district number from Column A. 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.

Line 21 - Credit Carryforward Enter the portion of your refund you want applied to tax year 2024. This is only allowed on timely filed, original returns; it is not allowed on amended returns. Line 22 – 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. Traditional Tax Base Schedule Complete this schedule for each traditional tax base school district in which you resided during the year, starting with Column A. If you resided in more than two traditional tax base school districts, complete ad- ditional copies of page 3. Line 23 - Resident Portion of MAGI Less Exemptions Enter the portion of your MAGI less exemptions (line 5) that you received while a resident of the school district entered at the top of the column. Full-year residents should enter the exact amount from line 5. Part-year residents should refer to the guidance on page 64-65. See R.C. 5748.01(E)(1)(a) and (G)(1). Line 25 - Tax Rate See pages 55-60 for a complete list of Ohio's school districts and their respective tax rates. See R.C. 5748.03(C) and R.C. 5747.021. Line 27 - 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 district. See R.C. 5748.06. Earned Income Tax Base Schedule Complete this schedule for each earned income tax base school district in which you resided during the year, starting with Column A. If you resided in more than two earned income tax base school districts, complete additional copies of page 3. Line 30 - Wages and Other Compensation Enter any amount you reported as “wages, salaries, tips, etc.” on your federal income tax return that was received while you were a resident of the school district entered at the top of the column. See the guidance for part-year residents on pages 64-65. Line 31 - Net Earnings from Self-Employment Enter your federal "net earnings from self-employ- ment" that were received while you were a resident of

64 2023 Ohio SD 100 the school district entered at the top of the column. See the guidance for part-year residents on pages 64-65. Line 36 - Earned Income School District Tax Base If you lived in the school district for the entire year: Enter the lesser of line 3 or line 32. If you lived in the school district for only part of the year: Enter the lesser of line 32 or a prorated por- tion of line 3 based on how long you resided in the school district you entered at the top of the column. To prorate, divide line 3 by 12 months, then multiply the result by the number of months you resided in the school district. Alternatively, you may use days instead of months for your proration. Important: For certain taxpayers, a prorated share of line 3 may not fairly reflect the portion of modified adjusted gross income received while a resident of the school district. Such taxpayers instead may determine the portion of modified adjusted gross income received while a resident of the district by specifically identify- ing income and deductions received while a resident of that district. They will then enter the lesser of that amount or line 32. See the guidance for part-year residents on pages 64-65. Calculating Your Income Received While a Part-year Resident of a School District Ohio's school district income tax is levied on the por- tion 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 you can specifically identify the exact amount of income and deductions you received/incurred in a school district, then you should report those exact amounts on the appropriate schedule on page 3. However, many taxpayers are unable to identify where each item of income was received or how to allocate deductions that are not tied to specific events. In these situations where specific identification is not available, you should prorate your income and deductions based on how long you resided in the district. Traditional Tax Based Districts For traditional tax base districts, "taxable income" is defined as modified adjusted gross income (MAGI) less exemptions, which is calculated on line 5 of the SD 100. On line 23, you should enter only the portion of line 5 that was received while a resident of the district. To prorate your income, divide line 5 of the SD 100 by 12 months, then multiply the result by the number of months you resided in the school district entered at the top of the column. See Example 1 below. Example 1 – Traditional Tax Base Hannah moved into a traditional tax base school dis- trict on September 1st. Her modified adjusted gross income less exemptions (SD 100, line 5) is $65,000. However, she isn't able to specifically identify the por- tion of that amount that was received while she was a resident of the school district. So, Hannah divides the amount by 12 months and multiplies the result by the 4 months that she was a resident: $65,000 ÷ 12 = $5,417 $5,417 X 4 = $21,668 Hannah enters $21,668 as her resident portion of MAGI less exemptions on line 23 of her SD 100. See the Traditional Tax Base Schedule below: Guidance for Part-year Residents of a School District

Earned Income Tax Based Districts For earned income tax base districts, "taxable in- come" is defined as compensation (wages, salaries, tips, etc.) and net earnings from self-employment to the extent included in modified adjusted gross income. You should enter only the portion of these amounts received while a resident of the district. To prorate your income (lines 30 and 31), divide the total of each amount received/incurred by 12 months, then multiply the result by the number of months you resided in the school district entered at the top of the column. See Example 2 below. 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 income for the entire year but she isn't sure how to determine what portion was received while she was a resident of the school district. So, she divides the amount by 12 months and multiplies the result by the 7 months that she was a resident: $89,000 ÷ 12 = $7,417 $7,417 X 7 = $51,919 They determine their modified adjusted gross income is $168,000. They also prorate this amount to use for the calculation of line 36: $168,000 ÷ 12 = $14,000 $14,000 X 7 = $98,000 Eric and Angela enter $58,000 as their resident por- tion of wages on line 30, and $51,919 as their resident portion of self-employment income on line 31. Then, because their prorated portion of MAGI is less than line 32, they enter $98,000 on line 36 as their earned income tax base. See the Earned Income Tax Base Schedule below: 2023 Ohio SD 100 65

66 2023 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, regardless 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 Statement, to be considered valid, all of the following 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 “Dec- larations” section;

●You signed the statement; AND

●You timely filed the statement. Instead of filing the IT NRS, eligible nonresident tax- payers (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 16. 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 irrebuttably 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 13. (2) Non-Ohio Abode: You had at least one abode out- side 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 driv- er’s license or state ID card. To meet this requirement, you must have surrendered 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 reduc- tions for the tax year, you are not eligible to file this statement. (5) Ohio In-state Tuition: You did not receive in-state tuition at an Ohio institution of higher learning based on an Ohio abode. This requirement applies only to the individual(s) sign- ing the statement. It is not applicable to their depen- dents. 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. For more information, see page 13, or tax.ohio.gov/ residencycredits. See also R.C. 5747.24(B)(1). IT NRS - Ohio Nonresident Statement

Ohio Schedule IT NOL Ohio does not have its own net operating loss (NOL) carryback deduction. However, an NOL carryback can sometimes be claimed in Ohio for the same tax years claimed on your federal return. Such carrybacks are limited by 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 Adjustments. See page 22 for more information. Section I – NOL Carryback Calculation Line 3 – Ohio Depreciation Add-back Enter your Internal Revenue Code 168(k) and 179 de- preciation expense add-back reported on your Ohio Schedule of Adjustments (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 FAQs at tax.ohio.gov/ faq-IncomeDepreciation. 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 ad- dition 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 years 2016-2022, use line 9;

●For tax year 2023 and forward, use line 10. NOLs and Ohio's Depreciation Adjustment Ohio's "deduction of prior year 168(k) and 179 depre- ciation 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 car- ryback, or NOL carryforward. When filing your amended returns to report an NOL and/or NOL carryback, you must remove any amounts reported on the following line of the Ohio Schedule of Adjustments (formerly Ohio Schedule A):

●For tax year 2014 and prior, the "adjustment for Internal Revenue Code sections 168(k) and 179 de- preciation 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. For more information, see pages 8-9 and the FAQs at tax.ohio.gov/faq-Amended. 67 2023 Ohio Schedule IT NOL

Go Paperless and File Electronically! IRS e-file File your federal, Ohio individual, and/or school district income tax returns using approved tax preparation software. IRS e-file allows you to file your return electroni- cally with the IRS and Ohio using approved, com- mercially available software. Alternatively, you can have your return prepared and transmitted by an authorized tax professional. Some programs allow you to include supporting documentation as PDF attachments. For more information, 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. Courteous Accurate Responsive Equitable We CARE about the quality of our service. Our Motto: OH|TAX eServices File your Ohio individual and/or school district income tax returns using the Department's website. The Department has implemented a new on- line system for Ohio taxpayers and tax preparers called OH|TAX eServices. This system modern- izes and replaces systems that previously man- aged Ohio's individual and school district income taxes, offering an online "banking experience" to simplify and enhance our online services. Using the latest in security technologies, this service protects and safeguards taxpayer information. For more information, see the FAQs at tax.ohio. gov/faq-IncomeEServices. 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.