Complete Tax

Every Ohio resident is subject to the Ohio income tax. There are some people who do not have to file an Ohio income tax return.

You do not have to file an Ohio return if one or more of the following apply:

• You are single, age 65 or older, AND your federal adjusted gross income is less than $11,500 and you have no Schedule A adjustments.
  
• You are married, filing jointly, age 65 or older, AND your federal adjusted gross income is less than $13,000 and you have no Schedule A adjustments.
• Your only source of income is retirement income that is eligible for the Retirement Income Credit AND the credit is the same or larger than your tax before credits (line 6 on form IT-1040).
• You are eligible for the senior citizen credit and your tax before credits (line 6 on form IT-1040) is $50 or less.
• Your exemption amount (line 4 of form IT-1040) is the same as, or more, than your Ohio adjusted gross income (line 3 of form IT-1040).