1. State of Ohio Tom Tosuksri, Cleveland Housing Network 1

2. Ohio Return Any taxpayers living in or working in Ohio during any part of the tax year is required to file an Ohio return Much of the Ohio return is completed off of the Federal return, so much of it is filled out through the Taxwise software More information can be found on: http://tax.ohio.gov (800) 282-1780 2

3. OH Credits All OH credits are Non-refundable o Does not result in a larger refund, only more of tax already paid refunded Automatic Credits: system calculated o Exemption Credit – based on how many personal and dependent exemptions claimed on federal, $20 each o Joint Filing Credit – for married couples, % based on income o Earned Income Credit - % based on Federal EIC Manual Credits: must determine eligibility o Retirement Income Credit & Income Exclusions o Adoption Credit o Part Year Resident Credit 3

4. Retirement Credits Retirement Income Credit o Up to $200 for a Married Couple o Credit for any Regular Distributions of Pension/Annuity Income Distribution code must be ‘2’ or ‘7’ on 1099-R Early Distributions do not qualify o Check the box on OH 1040 PG 4, Line 51 4

5. Retirement Credits Special Income Exclusion for Retirement Income Distributions due to Total & Permanent Disability: o Distribution Code must be ‘3’, not taxable in Ohio o Must check box “Check if disability and the taxpayer is disabled” o Ohio will include an adjustment up to the amount of distribution on OH 1040 PG 3, line 42 5

6. Retirement Credits Special Income Exclusion for Retirement Income Distributions due to Death: o Distribution Code must be ‘4’, not taxable in Ohio o Tax preparer must manually override adjustment to the amount of distribution on OH 1040 PG 3, line 42 6

7. Adoption Credits Non-refundable credit for Adoption in the eligible tax year Pair with the filing of Federal Form 8839, Qualified Adoption Expenses If Federal Adoption Expenses exceed $1,500, put $1,500 on OH 1040 PG 2, Line 15 If Federal Adoption Expenses are less than $1,500, put amount of Expenses on that line 7

8. Part Year Resident Credits If a taxpayer lived in more than one state in the tax year, taxpayer must still file OH return and report ALL income earned in all states First, on Main Info Page, indicate Part-year residency by entering resident states 8

9. Part Year Resident Credits Next, enter residency dates on OH 1040 pg 1 9

10. Part Year Resident Credits On Form W-2’s make sure to indicate the States in which income was received on Line 15 10

11. Part Year Resident Credits Verify Amounts allocated on PY Res Wkt, Allocation of Income, Part-Year Resident States Worksheet 11

12. Part Year Resident Credits Verify Credit on OH 1040 PG 4, OH Schedule D Taxpayer will still be assessed at full income, but tax liability for non-OH income will be offset by credit 12

13. Finishing up Return School District Codes – search by Zip Code o https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_schooldistri ct.aspx https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/default_schooldistri ct.aspx o Cleveland : 1809; Euclid 1813; Cle Hts/U Hts 1810; E. Cle 1812; Shaker 1827; Maple Hts: 1818; Garfield Hts: 1815; Warrensville Hts: 1831; Bedford : 1803 Penalties of Perjury: Check boxes for Taxpayers All items below Penalties of Perjury to be completed by Site Coordinator and saved as default Multiple W-2’s o Add OH W2 for each Federal W2 to match, check box to verify 13

14. Dealing with Refund OH 1040 PG 2, Line 31 amount shows refund Use only first 2 options: Direct Deposit or Check You do NOT have to enter any bank account information on this page, use OH Dep Pg 1 14

15. Dealing with Refund Once selected, OH Dept Pg 1 and Pg 2 will appear Check the first box to use the Routing/Acct Number from Federal 1040 PG 2 Check the second box to enter a different account (to be used if no Federal Refund) 15

16. Dealing with Balance Due OH 1040 PG 2, Line 31 amount shows amount due Use only last 2 options: Electronic Funds Withdrawal or Mail in Payment If Electronic Funds Withdrawal, enter bank account information, date of debit, and amount debited o Does not have to be full amount, but any unpaid balance will begin to accrue interest on April15th If Mail in Payment, Form OH 40P has been generated for taxpayer to use o Ohio Department of Taxation, PO Box 182131, Columbus, OH 43218-2131 16

17. Dealing with Balance Due 17

18. Not Filing State? 18 If a taxpayer is using Wage & Income Transcripts without any State withholding information, or does not file for any reason, you can disable the state return from this tax year: On the Main Info Page, Check the box ‘not preparing a state return’, and delete the state from the resident field