Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 11
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602014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
General Information for Ohio Forms IT 1040EZ and IT 1040
Is Unemployment Compensation
ule D of Ohio form IT 1040. See page 13 for
A failure-to-pay penalty of double the inter-
an explanation of "residency status."
est charged generally will apply if you do not
Taxable to Ohio?
pay the tax by April 15, 2015.
What if I Move After Filing My Tax
In general, unemployment compensa-
An additional $50 bad-check charge may
Return and I'm Due a Refund?
tion that is included in federal adjusted
be imposed against any taxpayer whose
gross income is taxable to Ohio. For
payment is dishonored by the bank.
If you move after fi ling your tax return and
taxable year 2014, the total unemploy-
are expecting a refund, notify the post of-
ment compensation paid to you in 2014
Except for certain military servicemembers
fi ce servicing your old address by fi lling out
and included in federal adjusted gross
(see "Income Taxes and the Military" on
a change-of-address form. This does not
income is taxable. For additional infor-
page 12), interest is due from April 16, 2015
guarantee that your refund will be forwarded
mation, see the FAQs on our Web site at
until the date the tax is paid.
because post offi ces are not required to
tax.ohio.gov.
forward government checks. You should
If you fi le your return after the due date and if
Can Dependent Children Claim
also notify our department of your address
you paid and/or will pay any tax after the due
Themselves if They File Their Own Tax
change.
date, you owe interest unless your refund, if
Return?
any, is greater than any tax you paid after the
What if I Want a Receipt To Prove That
due date. Interest is due on late-paid tax even
I Paid?
No. Children being claimed as dependents
if the IRS has granted you a fi ling extension.
on their parents' Ohio income tax return
The interest rate for calendar year 2015 is 3%.
Your cancelled check or credit card statement
may no longer claim the personal exemp-
can be used as proof of our receipt of your tax
What Is the Difference Between Income
tion on their own return.
payment. If you make payment with a money
Tax Table 1 and Income Tax Table 2?
order, be sure to keep a copy for your records.
What if a Taxpayer Is Deceased?
Income Tax Table 1, which begins on page
How Do I Correct My Income Tax
The taxpayer's personal representative has
37, shows the tax amount for $50 increments
Return After I Have Already Filed?
to fi le and sign the return on behalf of the
of income. The tax is calculated on the mid-
taxpayer who died. A personal representa-
point income for all of the income in that $50
Make any correction to your return (Ohio
tive can be the executor, administrator or
range. The tax amount listed on Income Tax
form IT 1040EZ or IT 1040) by fi ling an
anyone who is in charge of the deceased
Table 1 may be slightly lower or higher than
amended income tax return (Ohio form IT
taxpayer's property.
the tax amount computed by using Income
1040X) for the year that you are correct-
Tax Table 2, which is shown on page 43.
ing. To speed up the processing of your
Important:
amended return:
Use the same fi ling status as shown on
How Should Investors in a
Include a copy of your W-2(s), W-2G(s)
the federal income tax return.
Pass-Through Entity Report Income?
and 1099-R(s) if there was Ohio income
Check the "Deceased" box after the ap-
tax withheld; AND
plicable Social Security number on page
A pass-through entity is a partnership,
Include documentation to support any
1 of the return.
S corporation or limited liability company
adjustments to line items.
If you are filing on behalf of a deceased
treated as a partnership or an S corporation
taxpayer, you can properly sign on his
for federal income tax purposes. Unless the
Ohio form IT 1040X is available on our Web
or her behalf by signing the deceased
exception below applies, each investor in
site at tax.ohio.gov or by calling toll-free
taxpayer's name on the "Your sig-
any pass-through entity doing business in
1-800-282-1782. If you correct your federal
nature" line. Sign your name on the
Ohio must fi le Ohio form IT 1040.
income tax return or if you are audited by
"Spouse's signature" line and print
the IRS, you must fi le Ohio form IT 1040X
your title. Also include your daytime
Exception: Such investors do not have to
within 60 days of the fi nal determination of
fi le Ohio form IT 1040 if all of the following
telephone number.
the IRS correction.
apply:
We cannot rewrite a decedent's refund
check by making it payable to the estate
The investor is a full-year nonresident;
The IRS tells us about all
of the decedent.
AND
changes it makes to your
!
The pass-through entity fi les Ohio form
federal income tax return.
How Should Full-Year Nonresidents
IT 4708, annual composite income tax
To avoid penalties, be sure
CAUTION
and Part-Year Residents Engaged in
return, on behalf of the investor; AND
to fi le your amended income
Business in Ohio Apportion Income?
The investor has no other Ohio-sourced
tax return, Ohio form IT 1040X, within
income or, if the investor has other Ohio-
60 days of the fi nal determination of the
Each full-year nonresident and each part-
sourced income, that income is also
federal change.
year resident who is engaged in business
reported on another Ohio form IT 4708.
(as a sole proprietor or through a partnership,
Do I Owe Penalties and Interest?
What Is a Medical Savings Account
S corporation or limited liability company) in
and What Are the Qualifi cations?
Ohio must apportion his/her business income
A failure-to-fi le penalty, the greater of $50
inside and outside of Ohio. If you fi le Ohio
per month up to a maximum of $500, or 5%
A medical savings account is used to pay
form IT 1040, use Ohio form IT 2023 (income
per month up to a maximum of 50% of the
eligible medical expenses of the account-
allocation and apportionment worksheet) from
tax, may be charged if you fail to fi le your
holder or the account-holder's spouse and/
our Web site at tax.ohio.gov to determine
Ohio income tax return by the due date.
or dependents. A medical savings account
the proper amount of credit to claim on Sched-
- 11 -
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