Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 9
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602014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
Filing Requirements
Who Must File an Ohio Income Tax
marriage in another jurisdiction shall not use
are directed to use a line item on page 1 of
the fi ling status of “married fi ling jointly” or
the federal return in these instructions, use
Return?
“married fi ling separately” when fi ling Ohio
the corresponding line item on the Schedule
form IT 1040.
IT S from column C or D.
Every Ohio resident and every part-year
resident (see page 13 for a discussion of
Each individual of a same-gender marriage
You do not have to fi le an Ohio income
"residency status") is subject to the Ohio
who is fi ling jointly for federal income tax
tax return if...
income tax. Every nonresident having Ohio-
purposes is instructed to do the following to
you are single and you are not claimed
sourced income must also fi le. Examples of
meet their Ohio fi ling obligation:
as a dependent on another return and
Ohio-sourced income include the following:
File a separate Ohio income tax return
your federal adjusted gross income is less
Wages earned in Ohio (see "Exception"
using Ohio form IT 1040 and check the
than or equal to $12,200 and you have no
below);
box on page 1 indicating that you are fi l-
Schedule A adjustments.
Ohio lottery winnings;
ing Ohio Schedule IT S (explained further
you are married, fi ling jointly and you are
All Ohio casino gaming winnings;
below).
not claimed as a dependent on another
Income or gain from Ohio property;
Use the fi ling status of single or, if quali-
return and your federal adjusted gross
Income or gain from a sole proprietorship
fi ed, head of household.
income is less than or equal to $14,400
doing business in Ohio;
Complete Ohio Schedule IT S – Federal
and you have no Schedule A adjustments.
Income or gain from a pass-through entity
Adjusted Gross Income To Be Reported
your exemption amount (line 4) is the
doing business in Ohio.
by Same-Gender Taxpayers Filing a Joint
same as or more than your Ohio adjusted
or Married Filing Separately Federal Re-
gross income (line 3) and you have no
Exception: A full-year nonresident living
turn, which is a supplement to Ohio form
Schedule A adjustments.
in a border state does not have to fi le if the
IT 1040. This is a schedule on which indi-
your only source of income is retirement in-
nonresident's only Ohio-sourced income is
viduals shall allocate the federal adjusted
come that is eligible for the retirement income
wages received from an unrelated employer.
gross income reported on their joint federal
credit (line 51) and the credit is the same or
N
EW
On June 26, 2013, the U.S. Supreme
income tax return. The form enables each
larger than your tax before credits (line 6).
individual taxpayer to determine federal
Court issued a decision on the constitutionality
When Do I Have To File?
adjusted gross income using the fi ling sta-
of section 3 of the federal Defense of Marriage
tus of single or head of household. One
Act (DOMA), which had established a federal
For calendar year 2014 most taxpayers must
defi nition of marriage. Following the court’s de-
Schedule IT S should be completed and
fi le on or before April 15, 2015 (for exceptions,
a copy of it should be submitted with each
cision, the IRS issued Revenue Ruling 2013-
see "What if I Need More Time To File?" on
individual’s IT 1040 return.
17. The ruling provides that a marriage be-
page 10 and "Income Taxes and the Military"
Please follow the instructions included
tween same-gender individuals performed in
on page 12). Returns for fi scal year fi lers are
a jurisdiction that recognizes such a marriage
with Schedule IT S on how to complete
due on the 15th day of the fourth month fol-
and fi le the form. The schedule is avail-
will now be recognized for federal income tax
lowing the close of your taxable year. Even
able online at
purposes. As a result, same-gender couples
if you are unable to pay the full amount of
forms.aspx.
who were legally married in a jurisdiction may
tax, you must fi le your return by the due date.
You may not fi le Schedule IT S using Ohio
fi le federal income tax returns after Sept. 15,
form IT 1040EZ.
2013 as married taxpayers even if they are
What Tax Records Do I Need To Keep?
domiciled in a jurisdiction whose laws do not
If you are required to fi le Schedule IT S, you
recognize a same-gender marriage.
Keep a copy of your completed Ohio income
must use line 31c or 31d on the schedule
tax return. Also keep copies of any docu-
everywhere you are directed to use federal
Ohio Guidance: Under Article XV §11 of the
ments and/or payment records that you used
adjusted gross income for purposes of com-
Ohio Constitution, Ohio does not recognize
to prepare your return. Keep these records for
piling your income tax and school district
marriage between persons of the same
at least four years from the later of the fi ling
income tax returns. Further, everywhere you
gender. Individuals who entered into such a
File Ohio Form
File Ohio Form
Which Ohio Income Tax Form Should I File?
IT 1040EZ
IT 1040
I was a resident for the entire taxable year AND I am not claiming any adjust-
✓
ments other than state and local income taxes.
I was a part-year resident AND I am not claiming any adjustments other than
✓
state and local income taxes.
✓
I was a nonresident or part-year resident during the taxable year.
I have income adjustments other than the adjustments for state and local
✓
income tax refunds discussed on pages 23-30.
✓
I am claiming the retirement income tax credit and/or senior citizen credit.
✓
I am claiming credits discussed on pages 30-33.
✓
I am claiming estimated payments and/or a credit carryover from last year.
- 9 -
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