Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 16

2014 Ohio Forms IT 1040EZ / IT 1040 / Instructions

Line Instructions for Ohio Form IT 1040EZ

You cannot use Ohio form IT 1040EZ if (i) you made estimated income tax payments, (ii) you claim a credit carryover from

last year, (iii) you were a nonresident or part-year resident during the year, (iv) your federal adjusted gross income exceeds

$999,999,999, (v) you have any income adjustments other than the adjustments for state and local income tax refunds (see

pages 23-30), (vi) you claim any credits discussed on pages 30-33 or (vii) you are required to ﬁ le Ohio Schedule IT S (see

page 9).

EZ Line 1 – Federal Adjusted Gross

rity number. Please verify the information

HB 483 implemented a change to the ex-

emption amount claimed beginning with

submitted on Schedule J.

Income

the 2014 tax return. The personal and

If the dependent information is not provid-

dependent exemption is now a graduated

Enter the amount from your 2014 federal

ed, incomplete or contains errors, you may

amount based on your Ohio adjusted gross

income tax return:

be asked for supporting documentation

income. See chart below:

Federal form 1040, line 37; OR

such as a birth certiﬁ cate or green card be-

Federal form 1040A, line 21; OR

fore the exemption amount will be allowed.

Federal form 1040EZ, line 4

Personal/

Ohio Adjusted

Dependent

What Personal and Dependent Exemption

In all cases, line 1 of your Ohio

Gross Income

Exemption

Can I Claim?

income tax return must match

You must claim the same number of per-

$40,000 or less

your federal adjusted gross

$2,200

sonal and dependent exemptions on your

income as deﬁ ned in the In-

CAUTION

Ohio return that you claimed on your fed-

More than $40,000,

ternal Revenue Code. Federal

eral income tax return. Note: Children be-

but not more than

$1,950

adjusted gross income includes, but is not

ing claimed as dependents on their parents'

$80,000

limited to, wages, salaries, commissions,

Ohio income tax return may no longer claim

gambling income, interest, dividends,

More than

the personal exemption on their own return.

$1,700

business income, capital gains/losses,

$80,000

pensions, rents and miscellaneous in-

Enter the number of your personal and de-

come. Failure to report all items of income

pendent exemptions in the space provided

Dependent Exemptions. Ohio allows a

may result in the application of a penalty.

on page 1 of the Ohio IT 1040EZ. Locate

dependent exemption for dependent chil-

your Ohio adjusted gross income on the

Zero or Negative Federal Adjusted Gross

dren and persons other than yourself and

adjacent chart and multiply the number of

Income. If you have a zero or negative

your spouse to whom you provide support

dependents by the exemption amount on

federal adjusted gross income, you must in-

and claim on your federal tax return. Note:

the table. Enter this number on line 4 of

clude a copy of page 1 of federal form 1040,

New to the 2014 tax return ﬁ ling, you must

your income tax return.

1040A, 1040EZ or 1042-S or equivalent with

complete Schedule J to take advantage of

your Ohio form IT 1040EZ return.

the dependent exemption. The form can be

Example: John and Mary ﬁ le a joint tax re-

found at tax.ohio.gov.

turn and claim their 17-year-old son Patrick

EZ Line 2 – State or Local Tax Refunds

as an exemption on their federal income tax

Schedule J. For each dependent claimed,

Only

return. John and Mary’s Ohio adjusted gross

you must complete and enclose Ohio’s

income is $75,000. Based on these facts,

Schedule J, Dependents Claimed on the

If you have deductions other than state and

they claim three exemptions of $1,950 each

Ohio IT 1040EZ or IT 1040 Return, listing

local income tax refunds, you must ﬁ le Ohio

on their return, for a total of $5,850 on line 4.

every dependent for whom you are claim-

form IT 1040. To see if you qualify for this

Patrick works at the local grocery after school

ing this exemption. Enter the ﬁ rst, middle

deduction, complete the worksheet below.

and will also ﬁ le his own return. Since Pat-

and last name, Social Security number

rick’s parents are taking the exemption for

EZ Line 4 – Personal and Dependent

(SSN) and birthdate of each dependent

him, he will not be eligible for the exemption

Exemptions

claimed for this exemption. If your depen-

amount and will report $0 on line 4.

dent has an individual tax identiﬁ cation

number (ITIN) or adopted taxpayer identiﬁ -

You may claim a personal exemption

EZ Line 5 – Ohio Taxable Income

amount for yourself and, if ﬁ ling a joint re-

cation number (ATIN), enter that number in

turn, your spouse can claim an additional

the boxes for the dependent's Social Secu-

Subtract line 4 from line 3. If the amount on

exemption amount.

line 3 is less than line 4, enter -0- on line 5.

You do not owe any Ohio income tax. If you

Worksheet for Line 2 – Deductions for State and Local Income Tax Refunds

had Ohio income tax withheld, you must

complete the rest of the return to get a refund.

If you ﬁ led federal form 1040, you may be entitled to a deduction on your Ohio tax return

Note: If the amount on this line is $10,000

this year for state or local income tax refunds you received in 2014. You are not entitled

or less, you owe no tax. Be sure to enter the

to a deduction this year if you ﬁ led federal form 1040A or 1040EZ. Complete this work-

$88 credit on line 7.

sheet to determine if you are entitled to a deduction on line 2 of Ohio form IT 1040EZ.

a. Did you ﬁ le a 2014 federal form 1040A or 1040EZ?

EZ Line 6 – Tax on Line 5

 Yes.

STOP

and enter -0- on line 2 of Ohio form IT 1040EZ.

 No.

Complete line b below.

Using the income tax tables on pages 37-43,

calculate your tax on your Ohio taxable

b. Enter here and on line 2 of Ohio form IT 1040EZ the amount from line 10 of your 2014

income (line 5).

federal form 1040. $

.00

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