Money — 2 years ago

Ohio Income Tax Law in Full

by Garry S.

Ohio Income Tax Law, Ohio Income Tax Laws

What are the Income

Law Requirements in the State of Ohio?

The income tax laws in Ohio encompass both the personal income taxes to be paid by the residents in Ohio as well as the taxes that are usually collected by the employers from their employees. This income tax is generally assessed by the taxpayer; however in the case where the tax is not paid, or there is a deficiency found the commissioner is allowed to make an assessment. If an employer or a taxpayer is assessed, then the commissioner is permitted to file a tax lien in a common pleas court and collect it along with any other judgment. This process of challenging the personal assessment and satisfying the tax lien in the failure of the challenge is known as the Franklin County Law Library Ohio Tax Liens Libguide.

Ohio personal income tax laws

Ohio, along with most states levy a personal income tax on their residents in addition to the federal income taxes. The state uses these personal income taxes for development and educational purposes such as K-12 public education, parks, state prisons, community health services, roads, and other public services and goods.

The residents of Ohio are required to pay their income taxes by the 15th of April every year. This is the same as the federal tax deadline. In cases where the resident does not earn enough to have to pay taxes, they are still required to file their taxes with the Ohio Department of Taxation.

Ohio Income Tax Law

Who is subject to the Ohio personal Income taxes?

The personal taxes in Ohio are to be paid by individuals that are residing in the state, receiving or earning income in the state. Wages earned inside the state along with any winnings in the casino or Ohio lottery is included in Ohio-sourced income. At the same time income got from a property in Ohio, an Ohio sole proprietorship, or income got from a pass-through entity in Ohio is taxable by law.


Each or married couples that file joint federal returns are needed to file tax returns in Ohio. While same-sex couples can file joint federal tax returns, same-sex marriage is still not legal in Ohio. Hence couples that are married in any other jurisdiction would have to file separate tax returns in the state of Ohio.

Nonresidents whose federal adjusted income includes income got from Ohio by a pass-through entity would also need to file income tax unless a composite body in Ohio files the returns on behalf of its nonresident owners. This requirement is irrespective of if the individual is allowed a resident or nonresident credit under the Ohio Revised Code that eliminates all or most of the Ohio individual income taxes.

Ohio Income Tax Laws

It is essential to understand that Ohio imposes income tax laws differently from residents and nonresidents. Hence there is a contact period test to determine if the individual is a resident or no for personal income taxes. This test takes into consideration the number of contact periods the individual has with the state in that taxable year. A contact period is determined when the individual is away overnight from their usual abode and who spends at least a portion of these two consecutive days in the state of Ohio.

For example, if the individual spends any part of two consecutive days that is Monday as well as Tuesday in Ohio, it is considered to be a contact period. On the other hand, if an individual spends a portion of two non-consecutive days, i.e. Monday and Wednesday in Ohio, it is not considered to be a contact period. Based on the number of contact periods an individual is presumed as a resident or nonresident.


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