Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 10
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602014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
Checking "Yes" also authorizes your pre-
due date or the date that you fi led the return.
Your spouse did not earn any income in
parer to provide the department with infor-
If the Ohio Department of Taxation audits
Ohio; AND
mation that is missing from the return, to
your tax return, you must be able to prove all
Your spouse did not receive any income
claims and items listed on your return.
in Ohio.
contact the department for information about
the processing of the return or the status of
What If I Need More Time To File?
See Ohio Administrative Code (Ohio Rule)
your refund or payments, and to respond
5703-7-18, which is on our Web site at
to mathematical error notices, offsets and
If you need more time to fi le, you can extend
tax.ohio.gov.
return preparation notices that you have
the due date for fi ling. You must fi rst qualify
received from the department and have
Do I Have To File a School District
for an IRS extension of time to fi le. Ohio
shown your preparer.
Income Tax Form?
does not have an Ohio extension request
Should I Make Estimated Tax
form, but honors the IRS extension. You
Many Ohio school districts have an ad-
Payments in 2015?
should include with the Ohio income tax
ditional income tax. These school districts
return a copy of your IRS extension or your
are marked with an asterisk (*) on pages
extension confi rmation number or a printed
You have to make estimated Ohio income
45-50. If during 2014 you were a full-year
copy of the IRS acknowledgment. An ex-
tax payments for year 2015 only if the sum
or part-year Ohio domiciliary and you either
tension of time to fi le does not extend
of (i) your year 2014 overpayment credited
lived in or were domiciled in one of these
the time for payment of the tax due. So,
to year 2015 (see line 26 on page 2 of form
districts during all or part of the year, then
except as set forth below, you must make
IT 1040) and (ii) your year 2015 Ohio income
by the due date for fi ling your Ohio income
extension payments by April 15, 2015 on
tax withholding is not equal to or greater than
tax return you must also fi le an Ohio form
Ohio form IT 40P (available on our Web site
either of the following:
SD 100, School District Income Tax Return,
at tax.ohio.gov). Interest will accrue on any
100% of the year 2014 Ohio income tax
with the Ohio Department of Taxation. You
tax not paid by April 15, 2015, and penalties
(see page 2 of Ohio form IT 1040: line 17
can electronically fi le your school district
may also apply.
minus line 24); OR
return or you can get Ohio form SD 100 from
90% of the year 2015 tax.
Exception: Certain military personnel may
our Web site at tax.ohio.gov, from your lo-
have an additional extension of time to fi le
For purposes of these tests, you must re-
cal school board offi ce or by calling toll-free
and to pay (see "Income Taxes and the
duce your year 2014 overpayment credited
1-800-282-1782.
Military" on page 12).
to year 2015 by any year 2014 tax payment
Do I Need To Enclose a Copy of My
that you made after April 15, 2015.
What Form Should I Use To File My
Federal Income Tax Return?
Taxes?
If you don't meet either of the tests above,
you must timely pay enough estimated Ohio
Enclose a copy of your federal income tax
income tax so that the sum of (i) your year
We encourage all Ohio taxpayers to fi le their
return if the amount shown on line 1 on page
2014 overpayment credited to year 2015,
income tax returns electronically. However,
1 of Ohio form IT 1040EZ or IT 1040 is zero
(ii) your year 2015 withholdings and (iii)
if you choose to fi le using the paper option
or a negative amount.
your timely made estimated Ohio income
you can use either Ohio form IT 1040EZ or
Does Ohio Follow the Alternative
tax payments is not less than either of the
IT 1040. See the chart on page 9 to deter-
Preparer Signature Procedures?
two tests above.
mine which form is right for you.
If you are required to make estimated pay-
How Do I Round to the Nearest Dollar?
The Ohio Department of Taxation follows
ments and do not, you may be subject to
federal Notice 2004-54, which provides for
an interest penalty on your underpayment
Ohio law requires you to round to the near-
alternative preparer signature procedures
of estimated taxes.
for federal income tax paper returns that
est whole dollar. When completing the Ohio
income tax return, drop any cents less than
paid practitioners prepare on behalf of their
Quarterly estimated payments can be
50 cents and increase amounts from 50
clients. See Ohio Revised Code sections
made electronically on our Web site at
cents to 99 cents to the next highest dollar.
5703.262(B) and 5747.08(F).
tax.ohio.gov. Or you can obtain Ohio form
IT 1040ES from our Web site at tax.ohio.gov
Do Both Nonresident, Married Filing
Exception: The paid preparer should print
or by calling toll-free 1-800-282-1782.
Jointly Taxpayers Have To Sign the
(rather than sign) his/her name on the form
if the taxpayer checks "Yes" to the question,
Return?
2015 Estimated Tax Payment Due Dates
"Do you authorize your preparer to contact
1st quarter – April 15, 2015
us regarding this return?"
General Rule: If your fi ling status on your
2nd quarter – June 15, 2015
federal income tax return is married fi ling
3rd quarter – Sept. 15, 2015
Can My Tax Preparer Contact the Tax
jointly, then both spouses must sign the
4th quarter – Jan. 15, 2016
Department About My Tax Return?
Ohio income tax return (see "Filing Status"
on page 13 for more information about your
TIP – If you don't want to make estimated
Yes. Just check the "Yes" box below your tax
fi ling status for your Ohio income tax return).
payments, increase the amount of Ohio
preparer's name on the bottom of page 2 of
tax that your employer withholds from
Ohio form IT 1040EZ or IT 1040. By check-
Exception to the General Rule: Your
your wages. To do this, fi le a revised
ing the "Yes" box, you are authorizing your
spouse does not have to sign a married
Ohio form IT 4, Employee's Withhold-
preparer to contact the Ohio Department
fi ling jointly return only if all three of the
ing Exemption Certifi cate (available at
of Taxation concerning questions that arise
following apply:
tax.ohio.gov) with your employer.
during the processing of your Ohio income
Your spouse resided outside Ohio for the
tax return.
entire year; AND
- 10 -
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