Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 19

2014 Ohio Forms IT 1040EZ / IT 1040 / Instructions

Line Instructions for Ohio Form IT 1040

Line 1 – Federal Adjusted Gross

Line 4 – Personal and Dependent

What Personal and Dependent Exemption

Can I Claim?

Exemptions

Income

You must claim the same number of per-

sonal and dependent exemptions on your

Enter the amount from your 2014 federal

You may claim a personal exemption

Ohio return that you claimed on your fed-

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

income tax return:

eral income tax return. Note: Children be-

Federal form 1040, line 37; OR

turn, your spouse can claim an additional

ing claimed as dependents on their par-

Federal form 1040A, line 21; OR

exemption amount.

ents' Ohio income tax return may no longer

Federal form 1040EZ, line 4; OR

HB 483 implemented a change to the ex-

claim the personal exemption on their own

Federal form 1040NR, line 36; OR

emption amount claimed beginning with

return.

Federal form 1040NR-EZ, line 10; OR

the 2014 tax return. The personal and

Ohio form IT S, line 31c or 31d

Enter the number of your personal and de-

dependent exemption is now a graduated

pendent exemptions in the space provided

In all cases, line 1 of your Ohio

amount based on your Ohio adjusted gross

on page 1 of the Ohio IT 1040. Locate your

income tax return must match

income. See chart below:

Ohio adjusted gross income on the adja-

your federal adjusted gross

cent chart and multiply the number of de-

income as deﬁ ned in the In-

Personal/

CAUTION

pendents by the exemption amount on the

ternal Revenue Code. Federal

Ohio Adjusted

Dependent

table. Enter this number on line 4 of your

adjusted gross income includes, but is not

Gross Income

Exemption

income tax return.

limited to, wages, salaries, commissions,

$40,000 or less

$2,200

gambling income, interest, dividends,

Example: John and Mary ﬁ le a joint tax

business income, capital gains/losses,

More than $40,000,

return and claim their 17-year-old son

pensions, rents and miscellaneous in-

but not more than

$1,950

Patrick as an exemption on their federal

come. Failure to report all items of income

$80,000

income tax return. John and Mary’s Ohio

may result in the application of a penalty.

adjusted gross income is $75,000. Based

More than

$1,700

on these facts, they claim three exemptions

Zero or Negative Federal Adjusted Gross

$80,000

of $1,950 each on their return, for a total

Income. If you have a zero or negative

of $5,850 on line 4. Patrick works at the

federal adjusted gross income, you must in-

Dependent Exemptions. Ohio allows a

local grocery after school and will also ﬁ le

clude a copy of page 1 of federal form 1040,

dependent exemption for dependent chil-

his own return. Since Patrick’s parents are

1040A, 1040EZ, 1040NR, 1040NR-EZ or

dren and persons other than yourself and

taking the exemption for him, he will not be

1042-S or equivalent with your Ohio form

your spouse to whom you provide support

eligible for the exemption amount and will

IT 1040 return.

and claim on your federal tax return. Note:

report $0 on line 4.

New to the 2014 tax return ﬁ ling, you must

Nonresident Taxpayers. If you and/or your

Line 5 – Ohio Taxable Income

complete Schedule J to take advantage of

spouse are not residents of Ohio and your

the dependent exemption. The form can be

ﬁ ling status for federal income tax purposes

Subtract line 4 from line 3:

found at tax.ohio.gov/forms.

is married ﬁ ling jointly, then you must show

Your exemption amount on line 4 may



the same adjusted gross income as on your

Please multiply the appropriate exemp-

be more than your Ohio adjusted gross

federal income tax return. You must show this

tion amount from the chart above by the

income on line 3. If so, enter -0- on lines

amount even if you or your spouse did not

number of dependents you are claiming on

5 through 18. If you had Ohio income tax

earn or receive any income in Ohio. See Ohio

the return.

withheld or made an estimated or exten-

Administrative Code (Ohio Rule) 5703-7-18,

sion payment, you must complete and ﬁ le

which is on our Web site at tax.ohio.gov.

Schedule J. For each dependent claimed,

this return to receive any overpayment.

you must complete and enclose Ohio’s

Line 2 – Ohio Adjustments

Schedule J, Dependents Claimed on the

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

Ohio IT 1040EZ or IT 1040 Return, list-

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

Schedule A (lines 33-50) on page 3 of

ing every child for whom you are claiming

$88 credit on line 56 and complete Schedule

Ohio form IT 1040 lists the additions and

this exemption. Enter the ﬁ rst, middle and

B. Enter on line 7 the amount you show on

deductions to your federal adjusted gross

last name, Social Security number (SSN)

line 59 and enclose page 4 of Ohio form

income. See pages 23-30 to read about the

and birthdate of each child claimed for

IT 1040.

adjustments you must make.

this exemption. If your dependent has an

If you have no additions or deductions to



individual tax identiﬁ cation number (ITIN)

Line 6 – Tax on Line 5

your Ohio income, leave line 2 blank.

or adopted taxpayer identiﬁ cation number

Any additions or deductions listed on



(ATIN), enter that number in the boxes for

Using the income tax tables on pages 37-43,

line 2 must be supported by the applicable

the dependent's Social Security number.

calculate your tax on your Ohio taxable

Schedule A line item(s) on page 3 of this

Please verify the information submitted on

income (line 5).

return. Copy the net adjustments from line

Schedule J.

If your taxable income is less than



50 to line 2 of this return (enclose page 3

$100,000, your tax has been calculated

of Ohio form IT 1040).

If the dependent information is not provid-

for you as shown on Income Tax Table 1,

ed, incomplete or contains errors, you may

or you can use Income Tax Table 2.

Important: If you show any amount on this

be asked for supporting documentation

If your taxable income is $100,000 or



line other than -0-, you must include page

such as a birth certiﬁ cate or green card be-

more, you must use Income Tax Table 2.

3 when you mail your return.

fore the exemption amount will be allowed.

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