Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 10
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
642012 Ohio Forms IT 1040EZ / IT 1040 / Instructions
Filing Requirements
Who Must File an Ohio Income Tax
the same or larger than your tax before
except as set forth below, you must make
credits (line 6).
extension payments by April 15, 2013 on
Return?
Ohio form IT 40P (available on our Web site
When Do I Have To File?
at tax.ohio.gov). Interest will accrue on any
Every Ohio resident and every part-year
tax not paid by April 15, 2013, and penalties
resident (see page 15 for a discussion of
For calendar year 2012 most taxpayers
also may apply.
"residency status") is subject to the Ohio
must fi le on or before April 15, 2013 (for
income tax. Every nonresident having Ohio-
exceptions, see "What if I Need More Time
Exception: Certain military personnel may
sourced income must also fi le. Examples of
To File?" below and "Income Taxes and the
have an additional extension of time to fi le
Ohio-sourced income include the following:
Military" on page 14). Returns for fi scal year
and to pay (see "Income Taxes and the
Wages earned in Ohio (see "Exception"
fi lers are due on the 15th day of the fourth
Military" on page 14).
below);
month following the close of your taxable
Ohio lottery winnings;
What Form Should I Use To File My
year. Even if you are unable to pay the full
All Ohio casino gaming winnings;
Taxes?
amount of tax, you must fi le your return by
Income or gain from Ohio property;
the due date.
Income or gain from a sole proprietorship
We encourage all Ohio taxpayers to fi le their
doing business in Ohio;
What Tax Records Do I Need To Keep?
income tax returns electronically. However,
Income or gain from a pass-through entity
if you choose to fi le using the paper option
doing business in Ohio.
Keep a copy of your completed Ohio income
you can use either Ohio form IT 1040EZ or
tax return. Also keep copies of any docu-
IT 1040. See the chart below to determine
Exception: A full-year nonresident living
ments and/or payment records that you used
which form is right for you.
in a border state does not have to fi le if the
to prepare your return. Keep these records
nonresident's only Ohio-sourced income is
How Do I Round to the Nearest Dollar?
for at least four years from the later of the
wages received from an unrelated employer.
fi ling due date or the date that you fi led the
return. If the Ohio Department of Taxation
Ohio law requires you to round to the near-
You do not have to fi le an Ohio income
audits your tax return, you must be able to
est whole dollar. When completing the Ohio
tax return if...
prove all claims and items listed on your
income tax return, drop any cents less than
you are single and your federal adjusted
return.
50 cents and increase amounts from 50
gross income is less than or equal to
cents to 99 cents to the next highest dollar.
$11,700 and you have no Schedule A
What if I Need More Time To File?
adjustments.
Do Both Nonresident, Married Filing
you are married, fi ling jointly and your
Jointly Taxpayers Have To Sign the
If you need more time to fi le, you can extend
federal adjusted gross income is less
the due date for fi ling. You must fi rst qualify
Return?
than or equal to $13,400 and you have
for an IRS extension of time to fi le. Ohio
no Schedule A adjustments.
does not have an Ohio extension request
General Rule: If your fi ling status on your
your exemption amount (line 4) is the
form, but honors the IRS extension. You
IRS income tax return is married fi ling jointly
same as or more than your Ohio adjusted
should include with the Ohio income tax
and the exception discussed on page 11
gross income (line 3) and you have no
return a copy of your IRS extension or your
does not apply, then both spouses must
Schedule A adjustments.
extension confi rmation number or a printed
sign the Ohio income tax return (see "Filing
your only source of income is retirement
copy of the IRS acknowledgment. An ex-
Status" on page 15 for more information
income that is eligible for the retirement
tension of time to fi le does not extend
about your filing status for your Ohio
income credit (line 48) and the credit is
the time for payment of the tax due. So,
income tax return).
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 23-29.
✓
I am claiming the retirement income tax credit and/or senior citizen credit.
✓
I am claiming credits discussed on pages 29-32.
✓
I am claiming estimated payments and/or a credit carryover from last year.
- 10 -
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014
Financial
General Return Instructions For Filing Form S-2 Succession Tax Return - Department Of Revenue Services
Financial
Instructions For Filing The School District Estate Income Tax Return - Ohio School District Income Tax
Financial
Related Categories
Parent category: Financial