Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 20
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642012 Ohio Forms IT 1040EZ / IT 1040 / Instructions
Line Instructions for Ohio Form IT 1040
Line 1 – Federal Adjusted Gross
Line 4 – Personal and Dependent
of the income in that $50 range. The tax
amount listed on Income Tax Table 1 may be
Exemptions
Income
slightly lower or higher than the tax amount
computed by using Income Tax Table 2.
Enter the amount from your 2012 federal
Personal Exemptions. You can claim a
personal exemption of $1,700 for yourself
income tax return:
Line 7 – Nonbusiness Credits from
IRS form 1040, line 37 OR
and, if fi ling a joint return, your spouse can
Schedule B
IRS form 1040A, line 21 OR
claim an additional $1,700.
IRS form 1040EZ, line 4 OR
Schedule B on page 4 of the Ohio form IT
Dependent Exemptions. Ohio allows a de-
IRS form 1040NR, line 36 OR
1040 return has a list of the nonbusiness
pendent exemption for dependent children
IRS form 1040NR-EZ, line 10.
credits that you may be allowed to take.
and persons other than yourself and your
See pages 29-32 to read about the credits
In all cases, line 1 of your Ohio
spouse to whom you provide support and
for which you may be eligible.
income tax return must match
!
claim on your federal income tax return.
your federal adjusted gross
You can claim a $1,700 deduction for each
If you can claim any of these credits, you
income as defi ned in the Inter-
CAUTION
dependent.
will need to complete Schedule B. Enter on
nal Revenue Code. There are
line 7 the total credits from line 57 (enclose
What Personal Exemptions and Depen-
no exceptions to this requirement. Federal
page 4 of Ohio form IT 1040).
dent Exemptions Can I Claim? You must
adjusted gross income includes, but is not
claim the same number of personal and
limited to, wages, salaries, commissions,
Important: If you show any amount on this
dependent exemptions on your Ohio return
gambling income, interest, dividends,
line other than -0-, you must include page
that you claimed on your federal income tax
business income, capital gains/losses,
4 when you mail your return.
return with the following exception:
pensions, rents and miscellaneous in-
Children being claimed as dependents on
come. Failure to report all items of income
Line 9 – Exemption Credit
their parents' Ohio income tax return can
may result in the application of a penalty.
also claim the $1,700 personal exemption
Multiply your total number of personal and
Zero or Negative Federal Adjusted Gross
on their own Ohio income tax return.
dependent exemptions by $20 and enter the
Income. If you have a zero or negative
amount on line 9.
Enter the number of your personal and de-
federal adjusted gross income, you must
pendent exemptions in the space provided
Line 11 – Joint Filing Credit
include a copy of page 1 of IRS form 1040,
on line 4 and multiply this number by $1,700.
1040A, 1040EZ, 1040NR, 1040NR-EZ or
1042-S or equivalent with your Ohio form
To qualify for this credit, you
Line 5 – Ohio Taxable Income
IT 1040 return.
and your spouse must each
!
have qualifying Ohio adjusted
Subtract line 4 from line 3:
Nonresident Taxpayers. If you and/or your
gross income of at least $500
CAUTION
Your exemption amount on line 4 may
spouse are not residents of Ohio and your
after you have fi gured your
be more than your Ohio adjusted gross
fi ling status for federal income tax purposes
Schedule A adjustments.
income on line 3. If so, enter -0- on lines
is married fi ling jointly, then you must show
5 through 16. If you had Ohio income tax
the same adjusted gross income as on your
If you are a married couple fi ling a joint
withheld or made an estimated or exten-
federal income tax return. You must show
Ohio income tax return, you may qualify for
sion payment, you must complete and fi le
this amount even if you or your spouse did
a joint fi ling credit. You can take this credit
this return to receive any overpayment.
not earn or receive any income in Ohio.
only if each spouse has qualifying Ohio
See Ohio Administrative Code (Ohio Rule)
adjusted gross income of $500 or more.
Note: If the amount on this line is $10,000
5703-7-18, which is on our Web site at
Qualifying Ohio adjusted gross income
or less, you owe no tax. Be sure to enter the
tax.ohio.gov.
does not include income from Social Secu-
$88 credit on line 53 and complete Schedule
rity benefi ts, most railroad retirement ben-
B. Enter on line 7 the amount you show on
Line 2 – Ohio Adjustments
efi ts, gambling income, military retirement
line 57 and enclose page 4 of Ohio form
income, interest, dividend and capital gain
IT 1040.
Schedule A (lines 31-47) on page 3 of Ohio
distributions, royalties, rents, capital gains,
form IT 1040 lists the additions and deduc-
Line 6 – Tax on Line 5
and state or local income tax refunds. This
tions to your federal adjusted gross income.
credit is limited to a maximum of $650 (see
See pages 23-29 to read about the adjust-
the following examples).
Using the income tax tables on pages 35-41,
ments you must make.
calculate your tax on your Ohio taxable
If you have no additions or deductions to
Example 1: Bob and Sue fi le a joint return.
income (line 5).
your Ohio income, leave line 2 blank.
Sue earned $200,000 from her current em-
If your taxable income is less than
Any additions or deductions listed on
ployment. Bob's only source of income is
$100,000, your tax has been calculated
line 2 must be supported by the applicable
$500 from his state and municipal income
for you as shown in Income Tax Table 1,
Schedule A line item(s) on page 3 of this
tax refunds included in federal adjusted
or you can use Income Tax Table 2.
return. Copy the net adjustments from line
gross income. This $500 is deducted on line
If your taxable income is $100,000 or
47 to line 2 of this return (enclose page 3
38a and is not included in Bob and Sue's
more, you must use Income Tax Table 2.
of Ohio form IT 1040).
Ohio adjusted gross income. Therefore,
Note: Income Tax Table 1 shows the tax
they do not qualify for Ohio's joint fi ling
Important: If you show any amount on this
credit. However, if Bob had another source
amount for $50 increments of income and
line other than -0-, you must include page
of qualifying income of $500 or more not
is calculated on the midpoint income for all
3 when you mail your return.
- 20 -
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