INSTRUCTIONS ONLY • NO RETURNS •

1 INSTRUCTIONS ONLY NO RETURNS . hio 2018. INSTRUCTIONS for Filing Original and Amended: Individual income Tax School District income Tax hio Department of Taxation tax. 2018 Ohio IT 1040 / SD 100 INSTRUCTIONS These INSTRUCTIONS are for Ohio's individual income and school district income taxes. Use the tabs in the margins of this booklet to quickly locate INSTRUCTIONS for the IT 1040, SD 100 and their accompanying schedules. Table of Contents A G P. Amended 8 General Payment B I R. Business Individual Refund 2. Business income income statements (W-2, 1099).. 39, 40 11. Business income deduction (IT BUS).. 20 Interest and 8, 15, 48 Residency 23. General 10 IT1040 Retirement income 21. Completing the top 13. C General 11 S. College savings (Ohio 529 plan).. 19 Line Schedule A line income tax rate and D Schedule of Credits line Deceased 7. J School district Direct deposit 6 Joint filing SD 100. Disability and survivorship 19. , 15 L Completing the top General 47. Lump sum 21.

2 E Line 48. Electronic filing Back cover M School district tax Senior citizen 21, 48. Estimated tax payments for 7 Mailing 6 Social Security 17. Medical care 19. , 18-19 U. F. Filing 7 N Use (sales) 14, 32. Net operating loss (IT NOL).. 50. Filing 11, 47. Nonresident credit calculation W. (IT NRC)..24-27 What's new for 4. Nonresident statement (IT NRS).. 49 Federal Privacy Act Notice E. Because 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. -1- 2018 Ohio IT 1040 / SD 100 INSTRUCTIONS Taxpayer Assistance Online Website For the deaf, hearing-impaired or speech-impaired who use TTY or E-mail Us INSTRUCTIONS TDD only: Contact the Ohio Relay Frequently Asked Questions Refund Status Service at 7-1-1 or 1-800-750-0750.

3 Information Releases Tax Forms and give the communication assis- tant the Ohio Department of Taxa- tion phone number that you wish to contact. By Phone Toll-Free Telephone Numbers Volunteer income Tax Assistance Program (VITA) and Tax Counsel- Toll-Free 24-Hour Refund Hotline 1-800-282-1784. ing for the Elderly (TCE): These Toll-Free Form Requests 1-800-282-1782 programs help older, disabled, low- Toll-Free Tax Questions 1-800-282-1780 income and non-English-speaking people fill in their state and federal re- turns. For locations in your area, call By Mail Taxpayer Services Mailing Address 1-800-906-9887, or visit their website Ohio Department of Taxation at Taxpayer Services Division Free-Tax-Return-Preparation-for- Box 182382 You-by-Volunteers. Columbus, OH 43218-2382. AARP: Trained and certified AARP. tax aide volunteer counselors assist low- to middle- income taxpayers, Walk-in Taxpayer Self-Service Visitor Center with special attention to those age 60. and older.

4 For further information, call Office hours: 8 5 1-888-227-7669 or visit their website Monday through Friday at 4485 Northland Ridge Blvd., 1st Floor aarp_taxaide/. Columbus, OH 43229-6596. Note: All self-service visitors must present a photo such as a current driver's license, state , military or passport. Need Help? We're available to help answer your For Form Requests: Visit to easily download our questions and provide assistance can also request forms by calling 1-800-282-1782, 24 to ensure that your tax RETURNS are hours a day. filed accurately. Call us toll-free at 1-800-282-1780. Examiners will To review the law related to Ohio's income tax, go to be available to assist you from 8 5 , Monday through Friday, which are our standard hours To review the law related to Ohio's school district income tax, go of phone service; however, service to will be extended until 7 from April 8, 2019 through April 15, 2019. Check Your Refund Status Anytime, Anywhere! 24-Hour Hotline - 1-800-282-1784.

5 Website - Mobile App - Search "Ohio Taxes" on your device's app store. -2- 2018 Ohio IT 1040 / SD 100 INSTRUCTIONS A Message From the Ohio Tax Commissioner Dear Ohio Taxpayers, This year will be my last opportunity to share with you the new laws and other tax changes that may impact how you fill out and file your Ohio income tax return. Before I highlight those changes, I'd like to take a brief bit of your time to review some of the significant progress we've made under the leadership of Governor John Kasich the past eight years: Since 2011, the income tax rate has been cut 16%, providing a major portion of the $5 billion in tax cuts that you and all Ohio taxpayers have shared. Ohio business owners have more money to grow their business and create jobs thanks to a business income deduction and a reduced tax rate of 3% on business income over $250,000/year that, combined, delivered more than $1 billion in annual tax savings. To benefit low- income residents, Ohio enacted an Earned income Tax Credit and then doubled it the next year, and also significantly increased the personal exemption to benefit low- and middle- income families.

6 The Department of Taxation has also been busy the past eight years with streamlining and increasing efficiencies, all while defending against an onslaught of criminals trying to steal Ohio tax dollars: Staff size since 2011 has been reduced 34%, from 1,368 positions to 900. Forms have been consolidated and more than 88% of income tax RETURNS are now filed electronically. Since 2014, the Department has blocked the attempted theft of more than $600 million by criminals using stolen personal IDs to file fraudulent RETURNS . As for this tax year of 2018, you'll only see a few changes from last year. They include: An inflation adjusted increase in the maximum deduction for contributions to a Medical Savings Account (MSA). The new maximum is now $4,753, up from last year. An expansion of Ohio's 529 plan to now allow tax free contributions (maximum in 2018 of $4,000 per beneficiary) to be spent on K-12 tuition, in addition to higher education. Inflation adjustments to both the Personal Exemption and the income Tax Brackets.

7 You'll find additional information on both within this instruction booklet. It has been my privilege and pleasure to serve you the past eight years as Ohio Tax Commissioner. I am proud to have worked with so many fine professionals at the Department and will attest to any who ask that the first and firm commitment of all these employees is to fairly serve the best interests of you and the state of Ohio. Sincerely, Joe W. Testa Ohio Tax Commissioner The tax commissioner is looking for ideas on how the Ohio Department of Taxation can better serve taxpayers. Email the commissioner at Our Mission "To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law.". -3- 2018 Ohio IT 1040 / SD 100 INSTRUCTIONS Highlights for 2018. Payment Information New Instruction Booklet Redesign. These INSTRUCTIONS New Ohio income Tax Tables. Beginning with tax year 2018, General Filing &. have been redesigned to include all INSTRUCTIONS needed to Ohio's individual income tax brackets have been adjusted so complete the Ohio IT 1040 and SD 100 as well as all supporting that taxpayers with income of $10,850 or less are not subject forms, schedules and worksheets related to Ohio income tax.

8 To income tax. Also, the tax brackets have been indexed for Additionally, many of the INSTRUCTIONS have been shortened inflation per Ohio Revised Code section (A)(5). and simplified to improve readability and understanding. The INSTRUCTIONS also contain references to Ohio's income tax law. New Electronic Estimated Payments. Beginning with tax year 2018, estimated payments for the following year can New STABLE and Ohio 529 Plan Accounts. The maximum be submitted with your electronically filed Ohio IT 1040 and/. deduction available for contributions to STABLE accounts and or SD 100 through a participating third-party tax preparation Ohio 529 plan accounts has increased to $4,000 per beneficiary. product. Payments may be future dated but must be scheduled See pages 17 and 19. by the 4th quarter estimated payment due date. New Disaster Work Deduction. A new deduction is available on Electronic 1099-Gs. Your 1099-G is available to view and print Ohio Schedule A for income earned by out-of-state business owners using Online Services at You can elect to receive and employees who conduct disaster work in Ohio during a disaster your 1099-G electronically.

9 This will help save taxpayer dollars response period. See the INSTRUCTIONS on page 17. and allow you to take a small part in saving the environment. New Nonresident Credit Calculation. Form IT NRC, used by Refund Information. Most taxpayers who file their RETURNS part-year residents and nonresidents to calculate their nonresident electronically and request direct deposit will receive their refunds credit, has undergone significant revisions for tax year 2018. See in approximately 15 business days. Paper RETURNS will take the IT NRC INSTRUCTIONS beginning on page 24. approximately 8 to 10 weeks to process. New Form IT NRS. A new form has been created for taxpayers who meet the requirements in and who wish to establish an irrebuttable presumption that they are not domiciled in Ohio. See the INSTRUCTIONS on page 49. Common Filing Tips for Paper Filers Read the INSTRUCTIONS carefully and review your return before filing. To avoid a delay in processing your return, please.

10 Write legibly using black ink and UPPERCASE letters. Include all necessary schedules and worksheets. Double-check your demographic information. If you have an amount on line 2a and/or 2b of your IT 1040, Verify your name(s) and SSN(s) are correct. include Ohio Schedule A. Verify your current address. Use both lines, if necessary. If you have an amount on line 9 and/or 16 of your IT 1040, If you are due a refund, it will be mailed to this address. include the Ohio Schedule of Credits. Verify the forms are for the correct tax year. If you have an amount on line 11 of your Ohio Schedule A, The department releases new forms each tax year. Do not include Ohio Schedule IT BUS. cross out the year at the top of the form and write in a new If you have an amount on line 3 and/or line 5 of your Ohio one. If you do this, your return will not be processed. Schedule of Credits, include the appropriate worksheet. Correcting software-generated paper RETURNS . If you have dependents, include Ohio Schedule J.