Who Is Required to File a Tax Return in Ohio?

Wondering if you have to file taxes in the Buckeye State? The answer is simple. All full-year and part-year residents must file an Ohio tax return if they earned money in the state. Nonresidents must also file if they have Ohio-sourced income. This includes:

• Wages and other compensation (see “Exception” below);
• Ohio lottery and casino winnings;
• Ohio sports gaming winnings;
• Income or capital gains from Ohio property;
• Income or gain from a sole proprietorship doing business in Ohio; AND
• Income or gain from a pass-through entity doing business in Ohio.

Exception:Full-year nonresidents living in Indiana, Kentucky, West Virginia, Michigan, or Pennsylvania do not have a nonresident return if their only Ohio-sourced income is wages.

You do NOT have to file an Ohio tax return if:

• Your Ohio adjusted gross income is less than or equal to $0.
• The total of your Senior Citizen Credit, Lump Sum Distribution Credit, and Joint Filing Credit is equal to or greater than your income tax liability and you are not liable for school district income tax.
• Your exemption amount is the same as or more than your Ohio adjusted gross income and you have no Ohio adjustments.

What form do I need to file Ohio state taxes?

Ohio IT 1040 is the standard form Ohio residents use to file an individual income tax return. Certain taxpayers can file form IT 10 (Zero Liability/No Refund Individual Income Tax Return) instead of IT 1040. Some school districts also require you to file separately form SD 100, School District Income Tax Return.

What is the filing deadline for my Ohio income tax return?

The filing deadline for your Ohio Individual Income Tax Return and School District Income Tax Return is April 15, 2025. If you requested an extension, the due date is October 15, 2025.