Who must file an Ohio individual income tax return?

Every Ohio resident is subject to the Ohio income tax. There are some people who do not have to file an Ohio income tax return.

• You are single and your federal adjusted gross income is less than or equal to $11,600 and you have no Schedule A adjustments.
  
• You are married, filing jointly and your federal adjusted gross income is less than or equal to $13,200 and you have no Schedule A adjustments.
• Your only source of income is retirement income that is eligible for the retirement income credit and the credit is the same or larger than your tax before credits.
• Your exemption amount is the same as or more than your Ohio adjusted gross income.
• You are a nonresident military service member whose only income is military pay, or a nonresident spouse of a military service member; you are strongly encouraged to file an IT 10 form each year as verification, see Nonresident Military Service Members and Spouses for more information.