Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 12
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602014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
can be opened by or on behalf of a person
You must designate an administrator for the
Any withdrawals for a nonqualifying medical
that participates in a sickness and accident
medical savings account at the time you open
purpose may result in increased Ohio taxes.
plan, a plan offered by a health maintenance
the account. Account-holders are generally
An "eligible medical expense" includes any
organization or a self-funded, employer-
permitted to withdraw the funds at any time
expense for a service rendered by or for
sponsored health-benefi t plan pursuant to
for any reason. However, account adminis-
an article, device or drug prescribed by a
the federal Employee Retirement Income
trators cannot return any funds deposited
licensed health care provider or provided by
Security Act.
during the year of deposit except for reim-
a Christian Science practitioner. See line 46b
bursement of eligible medical expenses.
on page 29 for a more detailed explanation.
Income Taxes and the Military
State and federal income tax laws contain
Code 5103.20, Article II, Subparagraph
certain tax extensions and other benefi ts, if
stationed in a combat zone. The uniformed
special provisions for members of the mili-
(U), that is, it means the military installation
services military retirement pay received
tary and their families. Details on some of
where an active duty servicemember – or,
for Ohio National Guard and reserves
the major issues facing military families
concerning this exemption, an Ohio resi-
during the income tax fi ling season can be
dent servicemember in the Ohio National
service is also exempt from Ohio income
taxes.
found below.
Guard or military reserve forces – is cur-
rently assigned and is physically located
For more details regarding income tax-
For an additional explanation, see page 27.
under competent orders that do not specify
es and the military, visit our Web site at
the duty as temporary. Periods of training
Uniformed Services Retirement Income
tax.ohio.gov.
in which a servicemember, either individu-
ally or as part of a unit, departs from his/her
Retirement pay received for service on mil-
You can also reach us by e-mail at
permanent place of duty and then returns
itary active duty or the Ohio National Guard
Military-Info@tax.state.oh.us.
following the completion of the training, are
or reserves, as well as pay received by a
not included in the defi nition of "stationed."
Key Issues
surviving spouse through the Survivor Ben-
However, periods of active duty outside
efi t Plan, is exempt from the Ohio income
Ohio for purposes other than training, or
Ohio Resident Military Personnel
tax.
periods of training greater than 30 days
outside Ohio, as described on page 24,
For an additional explanation, see page 25.
Military pay and allowances for Ohio resi-
qualify a servicemember for this exemp-
dent servicemembers who are stationed
Military Injury Relief Fund
tion.
inside Ohio, and their spouses, will contin-
ue to be subject to Ohio individual income
For an additional explanation, see pages
You do not have to include in federal ad-
tax. These amounts will also be subject to
13 and 25.
justed gross income any military injury
school district income tax if the service-
relief fund amounts you received on ac-
member was domiciled in a taxing school
Nonresident Military Servicemembers
count of physical injuries or psychological
district.
and Their Spouses
injuries, such as post-traumatic stress dis-
order, if those injuries are a direct result of
For an additional explanation, see page 25.
A November 2009 federal law exempts
military action in Operation Iraqi Freedom
Resident Military Personnel Stationed
military spouses who are not residents of a
or Operation Enduring Freedom. But you
state where they are living with their spouse
Outside Ohio
must include in federal adjusted gross in-
from the income taxes of the state, provided
come any other military injury relief fund
they are a resident of the same state as
Although military pay earned while on ac-
amounts you received. These amounts are
their spouse. However, nonresident military
tive duty and stationed outside of Ohio is
deductible for Ohio adjusted gross income.
and nonresident spouses serving in Ohio
exempt from Ohio income tax and may be
are strongly encouraged to fi le Ohio form
For an additional explanation, see page 26.
deducted to the extent that it is included in
IT 10 each year to avoid a possible billing
federal adjusted gross income, you are still
Ohio Resident Veterans Bonus
notice from the state of Ohio. You must
required to fi le an Ohio personal income
also fi le by June 1, 2015, Ohio form IT DA,
tax return.
You do not have to include in federal ad-
Affi davit of Non-Ohio Residency/Domicile
justed gross income any bonuses that the
Ohio Revised Code section 5747.01(A)
for Taxable Year 2014. Ohio form IT 10 and
Ohio Department of Veterans Services
(24) provides that for taxable years begin-
the affi davit are available on our Web site
paid to, or made on behalf of, resident vet-
ning on and after Jan. 1, 2007, an Ohio
at tax.ohio.gov.
erans of the Persian Gulf, Afghanistan and
resident servicemember can deduct active
For an additional explanation, see page 24.
Iraq confl icts during the taxable year.
duty military pay and allowances that are
included in federal adjusted gross income
Ohio National Guard and Reserves
Payments that the state of Ohio makes
if those amounts are received for active
under the Ohio Veterans Bonus Program
duty service while the servicemember is
Ohio resident members of the Ohio Nation-
are excludable from the recipient's federal
stationed outside Ohio.
al Guard and reserves are entitled to the
adjusted gross income. Therefore, the tax-
deduction for military pay received while
payer cannot deduct from Ohio adjusted
The term "stationed" refers to an Ohio
stationed outside the state, if eligible.
gross income any portion of the bonus be-
resident servicemember's permanent duty
cause no portion of the bonus is included in
station. For purposes of this exemption,
Also, resident members of the Ohio Na-
federal adjusted gross income.
"permanent duty station" has the same
tional Guard and reserves are eligible for
meaning as specifi ed in Ohio Revised
- 12 -
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