Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 25
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602014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
correct the state of legal residence shown
district – even if the servicemember did not
services can deduct their military retire-
on his/her federal form DD 2058. A service-
reside in the school district at any time dur-
ment income to the extent that income
member's nonresident spouse who had
ing the taxable year.
is not otherwise deducted or excluded in
Ohio income tax withheld and who claims
computing federal or Ohio adjusted gross
Examples of military pay and allowances
exemption under the 2009 amendment to
income. "Uniformed services" includes the
that do qualify for this deduction include
the Servicemembers Civil Relief Act of 2003
active or reserve components of the U.S.
the following amounts, but only if the tax-
should fi le an Ohio income tax return claim-
Army, Navy, Air Force, Marine Corps, Coast
payer receives the amounts while he/she is
ing a refund. Free electronic fi ling of Ohio in-
Guard and National Guard, and the commis-
stationed outside Ohio:
come tax forms is available at tax.ohio.gov
sioned corps of both the National Ocean and
Military pay and allowances received
through our Income Tax Online Services.
Atmospheric Administration and the Public
while a member of the active component
Health Service.
Line 39a – Military Pay for Ohio
of the U.S. armed forces and assigned to
Residents
a permanent duty station outside Ohio.
Taxpayers who served in the military and
Military pay and allowances received
receive a federal civil service retirement pen-
while a member of the active compo-
sion are also eligible for a limited deduction
Ohio Revised Code section 5747.01(A)(24)
nent of the U.S. Armed Forces, who is
if any portion of their federal retirement pay
provides that for taxable years beginning on
assigned to a permanent duty station
is based on credit for their military service.
and after Jan. 1, 2007 an Ohio resident ser-
inside Ohio, only for periods of duty out-
These retirees can deduct only the amount
vicemember can deduct active duty military
side Ohio for purposes other than train-
of their federal retirement pay that is attribut-
pay and allowances that are included in fed-
ing, or periods of training greater than 30
able to their military service.
eral adjusted gross income if those amounts
days outside Ohio.
are received for active duty service while the
If you are eligible for this limited deduction,
Military pay and allowances received
servicemember is stationed outside Ohio.
refer to your federal civil service retirement
while a member of the Ohio National
Do not deduct on this line any other
benefi t handbook to determine the number
Guard or the reserve components of the
types of income such as civilian wages,
of years of your military service. Divide the
U.S. Armed Forces in an active duty sta-
interest, dividends and capital gains.
number of years of military service by the
tus outside Ohio, or for periods of train-
total number of years of combined military
Note: The Nov. 11, 2009, amendment to
ing greater than 30 days outside Ohio.
service and civilian employment with the
the Servicemembers Civil Relief Act of
Military pay and allowances received
U.S. government. Take this fraction and
2003 described in line 38 does not apply
while a member of a unit of the Ohio Na-
multiply it by the amount of your federal civil
to Ohio-domiciled spouses of servicemem-
tional Guard or the reserve components
service pension you have included on line
bers who reside with their spouses outside
of the U.S. Armed Forces under federal
1 of this return. The resulting number is the
the state. These spouses are presumed to
mobilization orders under which the unit
amount of your federal civil service pension
retain their Ohio domicile.
mobilizes for training at a non-Ohio loca-
that you can deduct on line 39b.
tion followed by an operational deploy-
The term "stationed" refers to an Ohio
ment to any non-Ohio location.
Example: Included on line 1 of Ohio form
resident servicemember's permanent duty
Military pay and allowances received by
IT 1040 is $60,000, which the taxpayer
station. For purposes of this exemption,
cadets at the U.S. service academies,
received as a federal civil service pension.
"permanent duty station" has the same
specifi cally the Military Academy, the Air
The taxpayer has 15 years of military service
meaning as specifi ed in Ohio Revised
Force Academy, the Coast Guard Acad-
and 45 years of combined military service
Code 5103.20, Article II, Subparagraph
emy and by midshipmen at the Naval
(U), that is, it means the military installation
and civilian employment with the U.S.
Academy. Cadets and midshipmen are
government. The fraction is 15/45 = 1/3. The
where an active duty servicemember – or,
serving on active duty under the provi-
taxpayer can deduct $20,000 on line 39b:
concerning this exemption, an Ohio resi-
sions of 38 United States Code section
1/3 X $60,000.
dent servicemember in the Ohio National
101(21) and are eligible for this deduc-
Guard or military reserve forces – is cur-
tion for the pay they receive while sta-
If you do not have your federal civil service
rently assigned and is physically located
tioned at these facilities to the extent that
retirement handbook, contact the U.S. Offi ce
under competent orders that do not specify
this pay is included in federal adjusted
of Personnel Management (OPM) at 1-888-
the duty as temporary. Periods of training
gross income (line 1 of Ohio form IT
767-6738 or TDD 1-800-878-5707. You can
in which a servicemember, either individu-
1040). However, this deduction is not
also e-mail OPM at retire@opm.gov or
ally or as part of a unit, departs from his/her
available for pay received for service in
use its Web site at to
permanent place of duty and then returns
the Reserve Offi cer Training Corps.
request the booklet. It's important that you
following the completion of the training, are
specify that you want a replacement booklet
not included in the defi nition of "stationed."
Examples of military pay and allowances
(there are other types). An OPM customer
However, periods of active duty outside
that do not qualify for this deduction are
service representative will tell you how much
Ohio for purposes other than training, or
explained in our information release IT
military and total service time you have in
periods of training greater than 30 days
2008-02 entitled "Military Taxpayer Guide to
your retirement calculation and can mail
outside Ohio, as described below, qualify a
Taxable Income and Deductions," which is
you a screen print or short form letter with
servicemember for this exemption.
available on our Web site at tax.ohio.gov.
the information.
Military pay and allowances for Ohio resi-
Line 39b – Uniformed Services
The military retirement income also applies
dent servicemembers who are stationed
Retirement Income and Military Injury
to such amounts received by the surviving
inside Ohio, and their spouses, will contin-
Relief Fund
spouse or the former spouse of each military
ue to be subject to Ohio individual income
retiree who is receiving payments under the
tax. These amounts will also be subject to
Uniformed Services Retirement Income.
Survivor Benefi t Plan.
school district income tax if the service-
Taxpayers who retired from the uniformed
member was domiciled in a taxing school
- 25 -
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