Ohio Personal Income Tax Laws
Created by FindLaw's team of legal writers and editors | Last reviewed June 20, 2016
This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw’s team of legal writers and attorneys and in accordance with our editorial standards.
The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area.
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.
Research the Law
- Ohio Law
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Ohio Personal Income Tax Laws: Related Resources
You Don’t Have To Solve This on Your Own – Get a Lawyer’s Help
Meeting with a lawyer can help you understand your options and how to best protect your rights. Visit our attorney directory to find a lawyer near you who can help.
Next Steps: Search for a Local Attorney
Contact a qualified attorney.