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Ohio state income tax returns for the 2023 tax year were due April 15, 2024, or are due Oct. 15, 2024, with a tax extension.
Ohio state income tax rates and tax brackets
Ohio state income tax brackets depend on taxable income and residency status. The state has four tax rates: 0%, 2.75%, 3.68% and 3.75%.These rates are for income earned in 2023, which is reported on tax returns filed in 2024.
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
0% | $0 to $26,050. | None. |
2.75% | $26,051 to $100,000. | $360.69 plus 2.75% of the amount over $26,050. |
3.68% | $100,000 to $115,300. | $2,394.32 plus 3.68% of the amount over $100,000. |
3.75% | More than $115,300. | $2,958.58 plus 3.75% of the amount over $115,300. |
» MORE: See what federal tax bracket you’re in
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Do I have to pay Ohio state income tax?
You’ll likely have to file an Ohio state income tax return if:
You’re a resident or part-year resident of Ohio.
You have income from an Ohio-based source.
There are some exceptions to who needs to file an Ohio state income tax return. For example, taxpayers whose adjusted gross income (AGI) is below or equal to $0, or who have certain tax credits that exceed their tax liability, may not need to file. The Ohio Department of Taxation has more information on who needs to file an Ohio income tax return.
» Need help? How to find a tax preparer near you
Am I a resident for Ohio state income tax purposes?
Resident status rules
If you live in Ohio, whether you own your home or rent it, you are considered a resident or “domiciled” in the state. If you are temporarily away from your Ohio home, no matter the length, you are still considered an Ohio resident.
Part-year resident status rules
Part-year residents in Ohio are considered to be those who live in Ohio for only part of the tax year, with the other part spent as a resident of another state. This could include those who have moved in or out of the state during the tax year.
Nonresident status rules
Nonresidents of Ohio who have certain types of income from Ohio sources will need to file taxes. Ohio’s Department of Taxation defines those sources as the following:
Wages earned in Ohio.
Ohio lottery winnings.
Ohio casino gaming winnings.
Ohio sports gaming winnings.
Income or gain from Ohio property.
Income or gain from a sole proprietorship doing business in Ohio.
Income or gain from a pass-through entity doing business in Ohio.
There is an exception for full-year nonresidents of reciprocal states, where the individual’s only source of Ohio income is wages. Residents of those reciprocal states — Indiana, Kentucky, West Virginia, Michigan and Pennsylvania — don’t have to file Ohio taxes.
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What is Ohio’s standard deduction?
While Ohio doesn’t have its own standard deduction, the state does allow for certain adjustments to income. There are specific deductions for military members, as well as education expenses, medical costs and contributions to certain Ohio state-sponsored investment plans. See the "Ohio Schedule of Adjustments" on the 2023 Ohio IT 1040 for more details.
» MORE: Standard deduction, and when to take it
What’s the filing deadline for my Ohio state income tax bill?
The deadline for filing your Ohio state income tax was April 15, 2024. Ohio automatically extended the deadline to Oct. 15, 2024, if your federal tax extension request was approved. Any estimated taxes must still have been paid by the April 15 deadline to avoid late-filing penalties or interest.
5 things to know about Ohio state tax
Ohio offers an online portal to help qualifying individuals file taxes online.
Ohio has reciprocity with Indiana, Kentucky, West Virginia, Michigan and Pennsylvania. This means that nonresidents who live in these states but only receive wages from Ohio sources don’t need to file Ohio income taxes.
Ohio school districts may also implement a school district tax that is separate from state and federal taxes. Use the state’s online search tool to find your school district and tax rate.
The Ohio Department of Taxation runs a refund offset program, which means that the agency can divert all or a portion of a taxpayer’s tax refund to go toward unpaid taxes.
If you want to know where your Ohio state tax refund is, you can easily check the status of your state refund.
