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Ohio Personal Income Tax Laws

Most states, including Ohio, levy a personal income tax on residents in addition to federal income taxes. Personal income taxes are used by states to pay for K-12 public education, state prisons, parks, roads, community health services, and other public goods and services.

Ohio requires state residents to file their taxes by April 15 of every year, the same as the federal tax deadline. Even if you don't earn enough income to be on the hook for income taxes, you still must file your taxes with the Ohio Department of Taxation. Ohio-sourced income includes wages earned within the state, as well as Ohio lottery and casino winnings; income from Ohio property, income from an Ohio sole-proprietorship, or income from a "pass-though" entity in Ohio.

While the federal government allows same-sex spouses to file jointly, Ohio law currently does not recognize same-sex marriage. Therefore, same-sex couples legally married in other jurisdiction and eligible to file jointly in their federal forms must file separately in Ohio.

Ohio also provides an online service for filing taxes free of charge. The state provides a tutorial to help you file your taxes online.

The basics of Ohio personal income tax law are summarized in the following table. See FindLaw's extensive Tax Law section for more information.

Code Section 5747.01, et seq.
Who is Required to File Every individual and estate residing in or earning or receiving income in Ohio; Partnerships are not taxable; Local taxes may be required
Rate First $5,200: 0.537%; $5,200 - $10,400: $27.92 + 1.074%; $10,400 - $15,650: $83.77 + 2.148%; $15,650 - $20,900: $196.54 + 2.686%; 20,900 - $41,700: $337.56 + 3.222%; $41,700 - $83,350: $1,007.74 + 3.760%; $83,350 - $104,250: $2,573.78 + 4.296%; $104,250 - $208,500: $3,471.64 + 4.988%; more than $208,500: $8,671.63 + 5.421%
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: State laws are constantly changing -- it's a good idea to contact an Ohio tax attorney or conduct your own legal research to verify the state law(s) you are researching.

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