INSTRUCTIONS ONLY NO RETURNS INSTRUCTIONS ONLY …

1 File online for a faster refund!d! INSTRUCTIONS ONLY NO RETURNS INSTRUCTIONS ONLY NO RETURNS hio 2015 INSTRUCTIONS for Filing: Personal Income Tax School District Income Tax For Use By: Full-Year Residents Part-Year Residents Nonresidents Department ofhio Taxation tax. INSTRUCTIONS ONLY NO RETURNS INSTRUCTIONS ONLY NO RETURNS 2015 Ohio IT 1040 / INSTRUCTIONS A Message From the Ohio Tax Commissioner Dear Ohio Taxpayers, I want to offer my sincere thanks for your assistance with our efforts to fight the increase in attempted tax fraud in Ohio.

2 The federal government and all states with an income tax continue to see an onslaught of fraudulent tax RETURNS using stolen personal identification information to try to illegally obtain tax refunds. Last year, Ohio intercepted a record number of fraudulent RETURNS . We expect no let-up in this illegal activity and so we ve strengthened our security efforts in coordination with the IRS, tax preparers and the banking community. This year, Ohio will again be using an Identity Confirmation Quiz to help ensure that tax refunds are paid only to legitimate filers.

3 The quiz is an invaluable tool, and we have incorporated changes that are designed to make the experience smoother for all those taxpayers asked to take the quiz. On an exciting note, the 2015 tax return reflects new tax cuts for most individuals and small business taxpayers. For individuals, tax rates have been reduced For many business owners and investors, the small business deduction has been enhanced to help them strengthen and grow their businesses. They will again be entitled to deduct 75% of the first $250,000 of net business income and then for the first time in Ohio, a flat tax with a low rate of 3% will apply to business income above $250,000.

4 The department is continuously looking for ways to simplify the personal income tax filing process. This year, several tax forms have been revamped to make the process easier. The IT 1040, IT 1040EZ and amended IT 1040X forms have been combined into one Universal IT 1040 tax return. Likewise, the regular SD 100 and amended SD 100X school district forms became the Universal SD 100 tax return. We are encouraged that more than 86% of RETURNS were filed online last year and urge you to consider the benefi ts of filing electronically if you haven t already made the switch from paper.

5 Refunds are issued faster, errors are reduced, and processing costs are cut signifi cantly. We expect that this publication will give you all you need to successfully and easily prepare and file your return. However, if you still have questions, please visit our Web site at or call 1-800-282-1780 for personal taxpayer assistance. The department also maintains a 24-hour refund hotline at 1-800-282-1784. Together, with your help, we will continue to make Ohio a better place to live and work. Sincerely, Joe W. Testa Ohio Tax Commissioner Our Mission "To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities and by fairly applying the tax law.

6 " The tax commissioner is looking for ideas on how the Ohio Department of Taxation can better serve taxpayers. Contact him at - 2 - 2015 Ohio IT 1040 / INSTRUCTIONS 24 hours a day. Occasionally, this information is not available due to system maintenance. In this case, please try again later. For Forms Visit our Web site at to easily down-load our forms. To Write or E-mail Us You can write to us at the Ohio Department of Taxation, Taxpayer Services Division, Box 182382, Colum-bus, OH 43218-2382. You can also contact us through our Web site at Write or e-mail us if you are responding to a notice or a bill or if you want a written or e-mail response to a tax question.

7 If you write requesting specific information about your account, be sure to include your Social Security number, full name and address. Walk In The Ohio Department of Taxation offers taxpayer as-sistance Monday through Friday, 8 5 We are located at 4485 Northland Ridge Blvd., 1st Floor, Columbus, OH 43229-6596. Specialized Assistance VITA/TCE The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) programs offer free tax help for taxpayers who qualify. For further information call 1-800-906-9887 or visit their Web site at: AARP Trained and certified AARP tax aide volunteer coun-selors assist low- to middle-income taxpayers, with special at-tention to those age 60 and older.

8 For further information, call 1-888-227-7669 or visit their Web site at: Do You Need Tax Forms or Help?Federal Privacy Act Notice Because we require you to provide us with a Social Security number, 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. Visit Us on Our Web Site at Check the status of your 2015 Ohio income tax refund, get answers to the most fre-quently asked tax questions and download the most requested tax forms, publications, information releases, tax rules and statistics.

9 For General Tax Information Visit our Web site at or call our automated phone system toll-free at 1-800-282-1780. Our automated system is available 24 hours a day, seven days a week. Tax agents are also available to assist you Monday through Friday from 8 until 5 The tax commissioner is looking for ideas on how the Ohio De-partment of Taxation can better serve taxpayers. Contact him at For Law References About Income Taxes To see the sec-tions of the Ohio Revised Code that relate to the line items on Ohio IT 1040, go to our Web site at: For Refund Status Information You can check the status of your Ohio income tax refund at or by calling 1-800-282-1784.

10 You can also check your status from a smart phone by using the "Ohio Tax Mobile App," which can be downloaded through your phone's app store. More infor-mation can be found on our Web site under "Helpful Resourc-es. You will be required to provide your Social Security number, date of birth and the type of tax return. Refund processing of paper RETURNS takes from eight to 10 weeks. However, if you file your paper return in mid-April, receiving your refund may take additional time. Generally, refund status information is available t t mation can be foun V W e mail response to a - 3 - Most taxpayers who file their RETURNS electronically and request direct deposit will receive their refunds in approximately 15 business days.