2019 - Ohio Department of Taxation

1 INSTRUCTIONS ONLY NO RETURNS hio2019 Instructions for Filing Original and Amended: Individual Income Tax (IT 1040) School District Income Tax (SD 100)hioDepartment ofTaxationtax. ohio Department of Taxation has extended filing and payment deadlines for ohio individual and school district income tax. Returns, payments and estimated payments with due dates from April 15, 2020 through June 15, 2020 are extended without interest or penalty to July 15, 2020 click here to view the tax alert. Taxpayer Services will maintain its normal hours of operation which are 8 to 5 , Monday through Friday from April 8th - April 15th. Net operating loss (IT NOL) ..49 Nonresident credit (IT NRC) ..23-26 Nonresident statement (IT NRS) ..12, 48 Payment options.

2 5 Refund status ..2 Residency ..10 Residency credits ..22 Retirement income of School district 100 Completing the top General information ..46 Line instructions ..47 School district tax rates ..40-45 Senior citizen credit ..20, 47 Social Security income ..16 Use (sales) tax Worksheet ..31 Highlights for credits ..20-21 Income statements (W-2, 1099) ..38-39 Interest and penalties ..7, 14, 47IT 1040 Completing the top portion ..12 General information ..10 Line instructions ..13-14 Income tax rates and tables ..32-37 Joint filing credit ..21 Lump sum credits Worksheets ..28 Mailing & health care expenses Worksheet ..27 Military ..8, 17 Modified adjusted gross income ..6, 31 Amended returns.

3 7 Business credits ..21-23 Business income Business income deduction (IT BUS) ..19 Definitions and examples ..9 College savings ( ohio 529 plan) Worksheet ..30 Deceased taxpayers ..6 Direct deposit options ..50 Donations ..11, 14 Earned income filing options ..50 Estimated tax payments for 2020 ..6 Exemptions ..13 Filing extensions ..6, 12 Filing requirements ..10, 46 General information ..6-7- 1 -These instructions are for ohio 's individual income and school district income taxes. Use the tabs in the margins of this booklet to locate instructions for the IT 1040, SD 100 and their accompanying of ContentsABCDFGIJLMPSNUR 2019 ohio IT 1040 / SD 100 InstructionsEOnline ResourcesThe Department of Taxation 's website at has many resources available to assist you when filing your ohio individual income and school district income tax returns:FAQs Review answers to common questions on topics such as business income and residency Services File your state and school district income tax returns for free.

4 There are also several self-service options such as making payments, viewing transcripts and accessing your 1099-G and 1099-INT statements from the Releases Research detailed explanations and legal analyses of certain tax topics such as residency and tax issues facing military servicemembers and their civilian Finder Lookup your address to determine if you live in a taxing school district as well as the tax rate and four-digit school district number. ohio Virtual Tax Academy View webinars designed and presented by Department staff on ohio 's state Alerts Sign up to receive tax updates and reminders from the Department via 2 -Need Help? To help answer your questions and ensure that your tax returns are filed accurately, the Department of Taxation provides the following resources at :Additionally, the website has all individual income and school district income tax forms for you to download or print.

5 If you cannot find the answer using the website, you may contact the Department using any of the following methods: These instructions contain law references for specific line items and requirements. To review ohio income and school district income tax law, see and , persons who use text telephones (TTYs) or adaptive telephone equip-ment only: Contact the ohio Relay Ser-vice at 7-1-1 or 1-800-750-0750 and give the communication assistant the ohio Department of Taxation phone number that you wish to Income Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE): These programs help persons with disabilities as well as elderly, low-income and limited English speaking taxpayers complete their state and federal returns. For locations in your area, call 1-800-906-9887, or visit their website at : Trained and certified AARP tax aide volunteer counselors assist low- to middle-income taxpayers, with special attention to those age 60 and older.

6 For more information, call 1-888-227-7669 or visit their website at AssistanceCheck your Refund StatusAnytime, Anywhere! 24-Hour Hotline - 1-800-282-1784 Online at Mobile App - Search " ohio Taxes" on your device's app store. 2019 ohio IT 1040 / SD 100 InstructionsEmail Click 'Contact' at the top right on and select 'Email Us' to access a secure email form. Call You may call to speak with an examiner at 1-800-282-1780 during the Department 's normal business hours. Normal business hours are from 8 to 5 Monday through Friday excluding holidays. Phone service will be extended until 7 from April 8, 2020 through April 15, 2020. Write Contact the Department by mail at: ohio Department of Taxation Taxpayer Services Division Box 182382 Columbus, OH 43218-2382 Visit The Department operates a self-service visitor center, during normal business hours, at:4485 Northland Ridge Blvd.

7 Columbus, OH 43229-6596 Note: All visitors must present a photo such as a current driver's license, state , military , or Requests: Visit to easily download our forms. You can also request tax forms anytime by calling 1-800-282-1782. A Message From the ohio Tax CommissionerDear ohio Taxpayers, I would like to thank you and all Ohioans for taking the time to fill out and file the 2019 ohio income tax return. It is truly a critical responsibility and one that ultimately helps provide benefits to us all. Whether it is educating our children, protecting our families and neighbors, or safeguarding our health and the environment that surrounds us, every Ohioan is impacted in some positive way by the collective contributions of income we make throughout the year to support our communities and past year, as is often the case, brought changes to the laws and rules that govern ohio s income tax filing system.

8 This instruction booklet will address all those changes and give you the guidance you need to fill out your 2019 income tax would like to call attention to a few of the more significant changes: Tax rates have been cut by 4% for all taxpayers. The top rate is now (previously ). The number of tax brackets has been reduced from 8 to 6 brackets, meaning those with incomes of $21,750 or less will pay no ohio income tax. ohio s Earned Income Credit (EIC) has been expanded to give qualified taxpayers a tax credit equal to 30% of their federally claimed EIC (previously a 10% credit). Those taxpayers claiming the Business Income Deduction (BID) will be required to add-back the BID when calculating both school district income tax (if applicable), and eligibility for certain means-tested credits.

9 The ohio Political Party checkbox has been you are not already filing your tax return electronically, please consider doing so. It is faster, safer, more accurate and more economical, plus you can file your ohio tax return for free with our I-File system. Please keep in mind the deadline for filing both your ohio and federal tax return is April 15, 2020. As a reminder, a request for a filing extension does not extend your payment due date. If you have any questions or need assistance with your ohio return, you can contact our Taxpayer Assistance line at 1-800-282-1780, or reach out online at wishes,Jeff McClainOhio Tax CommissionerOur Mission"To provide quality service to ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law.

10 "- 3 - 2019 ohio IT 1040 / SD 100 InstructionsFederal Privacy Act NoticeBecause we require you to provide us with a Social Security number, as part of completing your ohio income and school district income tax returns and their accompanying worksheets and schedules, the Federal Privacy Act of 1974 requires us to inform you that providing us with your Social Security number is mandatory. ohio Revised Code sections , and authorize us to request this information. We need your Social Security number in order to administer this tax. ohio Income Tax Tables. Beginning with tax year 2019, ohio 's individual income tax brackets have been modified so that individuals with ohio taxable nonbusiness income of $21,750 or less are not subject to income tax. Addit-ionally, all ohio income tax rates have been reduced by 4%.