Ohio State Tax Return

Ohio Individual Income Tax Provisions

Taxing residents on their individual income is a common practice among many of the states, and they have three options when it comes to which system to use. Ohio uses a joint system, which means married couples are taxed as a single economic unit, combining their incomes into on amount to be taxed.

While the federal adjusted gross income is used as a base for taxation, there are several difference between the federal tax laws and Ohio state laws.

Exemptions

Some sources of income are exempt from inclusion in the amount that residents are taxed on. These include:

• Pension/Retirement Income up to $200 for private, public, and civil service.
• Social Security Benefits
• U.S. Military Retirement Income
• Disability Income
• Interest and dividends from U.S. Government bonds
• Gains from Ohio public obligation dispositions

Deductions

Ohio does not have a standard deduction for state residents, however there are other deductions that can help taxpayers save:

• Medical expenses in excess of 7.5% of Federal AGI
• Medical and long-term care insurance
• Contributions and Distribution from the Ohio college advantage plan
• Room and Board expenses from the Ohio College Plan and Pell Grants
• Federal target jobs and work opportunity credits
• 50% of Ohio small business investment income up to $250,000
• State MSA contributions
• Contributions to individual development accounts
• Expenses from organ donation
• Reimbursements received by National Guard members to apply to life insurance premiums
• Death benefits received by a member of the Ohio National Guard killed in active duty

2023 Ohio Tax Rates

* Many municipalities and school districts in Ohio collect income taxes of their own, with rates as high as 3% in some areas.

eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with eTax.com, we make it quick and easy to complete your Ohio state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

File My Federal & Ohio State Returns!

Ohio	Services Available
Preparation	Preparation of a state tax return for Ohio is available for $29.95.
E-File	E-File is available for Ohio.
Direct Deposit	Direct Deposit is available for Ohio.
Non-Resident Preparation	Non-resident OH state return's are available upon request.
Non-Resident E-File	E-Filing non-resident OH state returns is not available.
Filing Deadline	4/18/2023

OH Counties	OH Cities
Adams	Bentonville, Blue Creek, Cherry Fork, Lynx, Manchester, Peebles, Seaman, West Union, Winchester
Allen	Beaverdam, Bluffton, Cairo, Delphos, Gomer, Harrod, Lafayette, Lima, Spencerville
Ashland	Ashland, Hayesville, Jeromesville, Loudonville, Nankin, Nova, Perrysville, Polk, Savannah, Sullivan
Ashtabula	Andover, Ashtabula, Austinburg, Conneaut, Dorset, Geneva, Jefferson, Kingsville, North Kingsville, Orwell, Pierpont, Rock Creek, Rome, Unionville, Williamsfield, Windsor
Athens	Albany, Amesville, Athens, Buchtel, Carbondale, Chauncey, Coolville, Glouster, Guysville, Hockingport, Jacksonville, Millfield, Nelsonville, New Marshfield, Sharpsburg, Stewart, The Plains, Torch, Trimble
Auglaize	Buckland, Lima, Minster, New Bremen, New Hampshire, New Knoxville, Saint Johns, Saint Marys, Uniopolis, Wapakoneta, Waynesfield
Belmont	Alledonia, Bannock, Barnesville, Barton, Bellaire, Belmont, Bethesda, Blaine, Bridgeport, Colerain, Fairpoint, Flushing, Glencoe, Holloway, Jacobsburg, Lafferty, Lansing, Martins Ferry, Maynard, Morristown, Neffs, Piedmont, Powhatan Point, Saint Clairsville, Shadyside, Warnock
Brown	Aberdeen, Decatur, Fayetteville, Feesburg, Georgetown, Hamersville, Higginsport, Mount Orab, Ripley, Russellville, Sardinia
Butler	College Corner, Collinsville, Fairfield, Hamilton, Middletown, Monroe, Okeana, Overpeck, Oxford, Ross, Seven Mile, Shandon, Somerville, Trenton, West Chester
Carroll	Augusta, Carrollton, Dellroy, Harlem Springs, Leesville, Malvern, Mechanicstown, Sherrodsville
Champaign	Cable, Christiansburg, Mechanicsburg, Mingo, North Lewisburg, Rosewood, Saint Paris, Urbana, Westville, Woodstock
Clark	Catawba, Donnelsville, Enon, Medway, New Carlisle, North Hampton, South Charleston, South Vienna, Springfield, Tremont City
Clermont	Amelia, Batavia, Bethel, Chilo, Cincinnati, Felicity, Goshen, Loveland, Marathon, Miamiville, Milford, Moscow, Neville, New Richmond, Newtonsville, Owensville, Williamsburg
Clinton	Blanchester, Clarksville, Cuba, Lees Creek, Martinsville, Midland, New Vienna, Port William, Reesville, Sabina, Wilmington
Columbiana	Columbiana, East Liverpool, East Palestine, East Rochester, Elkton, Hanoverton, Homeworth, Kensington, Leetonia, Lisbon, Negley, New Waterford, North Georgetown, Rogers, Salem, Salineville, Summitville, Washingtonville, Wellsville, West Point, Winona
Coshocton	Bakersville, Blissfield, Conesville, Coshocton, Fresno, Keene, Plainfield, Walhonding, Warsaw, West Lafayette
Crawford	Bucyrus, Chatfield, Crestline, Galion, New Washington, North Robinson, Oceola, Sulphur Springs, Tiro
Cuyahoga	Bay Village, Beachwood, Bedford, Berea, Brecksville, Broadview Heights, Brookpark, Chagrin Falls, Cleveland, Euclid, Gates Mills, Independence, Lakewood, Maple Heights, North Olmsted, North Royalton, Olmsted Falls, Rocky River, Solon, Strongsville, Westlake
Darke	Ansonia, Arcanum, Gettysburg, Greenville, Hollansburg, New Madison, New Weston, North Star, Osgood, Palestine, Pitsburg, Rossburg, Union City, Versailles, Yorkshire
Defiance	Defiance, Evansport, Farmer, Hicksville, Jewell, Mark Center, Ney, Sherwood
Delaware	Ashley, Columbus, Delaware, Galena, Kilbourne, Lewis Center, Ostrander, Powell, Radnor, Sunbury, Westerville
Erie	Berlin Heights, Birmingham, Castalia, Huron, Kelleys Island, Milan, Sandusky, Vermilion
Fairfield	Amanda, Baltimore, Bremen, Carroll, Lancaster, Lithopolis, Millersport, Pickerington, Pleasantville, Rushville, Stoutsville, Sugar Grove, Thurston, West Rushville
Fayette	Bloomingburg, Jeffersonville, Milledgeville, Washington Court H
Franklin	Amlin, Blacklick, Brice, Canal Winchester, Columbus, Dublin, Galloway, Grove City, Groveport, Harrisburg, Hilliard, New Albany, Reynoldsburg, Westerville
Fulton	Archbold, Delta, Fayette, Lyons, Metamora, Pettisville, Swanton, Wauseon
Gallia	Bidwell, Cheshire, Crown City, Gallipolis, Kerr, Patriot, Rio Grande, Thurman, Vinton
Geauga	Burton, Chagrin Falls, Chardon, Chesterland, East Claridon, Huntsburg, Middlefield, Montville, Newbury, Novelty, Parkman, Thompson
Greene	Alpha, Bellbrook, Bowersville, Cedarville, Clifton, Dayton, Fairborn, Jamestown, Spring Valley, Wilberforce, Xenia, Yellow Springs
Guernsey	Buffalo, Byesville, Cambridge, Cumberland, Derwent, Fairview, Kimbolton, Kipling, Lore City, Old Washington, Pleasant City, Quaker City, Salesville, Senecaville
Hamilton	Addyston, Camp Dennison, Cincinnati, Cleves, Harrison, Hooven, Miamitown, Mount Saint Joseph, North Bend, Terrace Park
Hancock	Arcadia, Arlington, Benton Ridge, Findlay, Jenera, McComb, Mount Blanchard, Mount Cory, Rawson, Van Buren, Vanlue, Williamstown
Hardin	Ada, Alger, Dola, Dunkirk, Forest, Kenton, McGuffey, Mount Victory, Ridgeway, Roundhead
Harrison	Bowerston, Cadiz, Deersville, Freeport, Harrisville, Hopedale, Jewett, New Athens, New Rumley, Scio, Short Creek, Tippecanoe
Henry	Colton, Deshler, Grelton, Hamler, Holgate, Liberty Center, Malinta, McClure, Napoleon, New Bavaria, Okolona, Ridgeville Corners
Highland	Buford, Greenfield, Highland, Hillsboro, Leesburg, Lynchburg, Mowrystown, Sinking Spring
Hocking	Carbon Hill, Haydenville, Laurelville, Logan, Murray City, Rockbridge, South Bloomingvill, Union Furnace
Holmes	Berlin, Big Prairie, Charm, Glenmont, Holmesville, Killbuck, Lakeville, Millersburg, Mount Hope, Nashville, Walnut Creek, Winesburg
Huron	Bellevue, Collins, Greenwich, Monroeville, New Haven, New London, North Fairfield, Norwalk, Plymouth, Wakeman, Willard
Jackson	Coalton, Jackson, Oak Hill, Wellston
Jefferson	Adena, Amsterdam, Bergholz, Bloomingdale, Brilliant, Dillonvale, East Springfield, Empire, Hammondsville, Irondale, Mingo Junction, Mount Pleasant, Piney Fork, Rayland, Richmond, Smithfield, Steubenville, Stratton, Tiltonsville, Toronto, Unionport, Wolf Run, Yorkville
Knox	Bladensburg, Brinkhaven, Centerburg, Danville, Fredericktown, Gambier, Howard, Martinsburg, Mount Liberty, Mount Vernon
Lake	Eastlake, Grand River, Madison, Mentor, Painesville, Perry, Wickliffe, Willoughby
Lawrence	Chesapeake, Ironton, Kitts Hill, Pedro, Proctorville, Rock Camp, Scottown, South Point, Waterloo, Willow Wood
Licking	Alexandria, Brownsville, Buckeye Lake, Croton, Etna, Granville, Gratiot, Heath, Hebron, Homer, Jacksontown, Johnstown, Kirkersville, Newark, Pataskala, Saint Louisville, Summit Station, Utica
Logan	Belle Center, Bellefontaine, De Graff, East Liberty, Huntsville, Lakeview, Lewistown, Middleburg, Quincy, Rushsylvania, Russells Point, West Liberty, West Mansfield, Zanesfield
Lorain	Amherst, Avon, Avon Lake, Columbia Station, Elyria, Grafton, Kipton, Lagrange, Lorain, North Ridgeville, Oberlin, Sheffield Lake, Wellington
Lucas	Berkey, Harbor View, Holland, Maumee, Monclova, Neapolis, Oregon, Sylvania, Toledo, Waterville, Whitehouse
Madison	London, Mount Sterling, Plain City, Sedalia, South Solon, West Jefferson
Mahoning	Beloit, Berlin Center, Campbell, Canfield, Damascus, Ellsworth, Greenford, Lake Milton, Lowellville, New Middletown, New Springfield, North Benton, North Jackson, North Lima, Petersburg, Sebring, Struthers, Youngstown
Marion	Caledonia, Green Camp, La Rue, Marion, Martel, Morral, New Bloomington, Prospect, Waldo
Medina	Brunswick, Chippewa Lake, Hinckley, Homerville, Litchfield, Lodi, Medina, Seville, Sharon Center, Spencer, Valley City, Wadsworth, Westfield Center
Meigs	Chester, Langsville, Long Bottom, Middleport, Pomeroy, Portland, Racine, Reedsville, Rutland, Shade, Syracuse, Tuppers Plains
Mercer	Burkettsville, Celina, Chickasaw, Coldwater, Fort Recovery, Maria Stein, Mendon, Montezuma, Rockford, Saint Henry
Miami	Bradford, Casstown, Conover, Covington, Fletcher, Laura, Ludlow Falls, Piqua, Pleasant Hill, Potsdam, Tipp City, Troy, West Milton
Monroe	Beallsville, Cameron, Clarington, Graysville, Hannibal, Jerusalem, Laings, Lewisville, Malaga, Sardis, Stafford, Sycamore Valley, Woodsfield
Montgomery	Brookville, Clayton, Dayton, Englewood, Farmersville, Germantown, Miamisburg, New Lebanon, Phillipsburg, Vandalia
Morgan	Chesterhill, Malta, McConnelsville, Stockport
Morrow	Cardington, Chesterville, Edison, Fulton, Iberia, Marengo, Mount Gilead, Shauck, Sparta
Muskingum	Adamsville, Blue Rock, Chandlersville, Dresden, Duncan Falls, East Fultonham, Frazeysburg, Fultonham, Hopewell, Nashport, New Concord, Norwich, Philo, Roseville, Trinway, White Cottage, Zanesville
Noble	Ava, Belle Valley, Caldwell, Dexter City, Sarahsville, Summerfield
Ottawa	Clay Center, Curtice, Elmore, Genoa, Graytown, Gypsum, Isle Saint George, Lacarne, Lakeside Marblehea, Martin, Middle Bass, Oak Harbor, Port Clinton, Put in Bay, Rocky Ridge, Williston
Paulding	Antwerp, Cecil, Grover Hill, Haviland, Latty, Melrose, Oakwood, Paulding, Payne
Perry	Corning, Crooksville, Glenford, Junction City, Mount Perry, Moxahala, New Lexington, New Straitsville, Shawnee, Somerset, Thornville
Pickaway	Ashville, Circleville, Commercial Point, Derby, Lockbourne, New Holland, Orient, Tarlton, Williamsport
Pike	Beaver, Cynthiana, Jasper, Latham, Piketon, Stockdale, Wakefield, Waverly
Portage	Atwater, Aurora, Brady Lake, Deerfield, Diamond, Garrettsville, Hiram, Kent, Mantua, Mogadore, Randolph, Ravenna, Rootstown, Streetsboro, Wayland, Windham
Preble	Camden, Eaton, Eldorado, Gratis, Lewisburg, New Paris, Verona, West Alexandria, West Elkton, West Manchester
Putnam	Belmore, Cloverdale, Columbus Grove, Continental, Dupont, Fort Jennings, Glandorf, Kalida, Leipsic, Miller City, Ottawa, Ottoville, Pandora, Vaughnsville
Richland	Bellville, Butler, Lucas, Mansfield, Ontario, Shelby, Shiloh
Ross	Adelphi, Bainbridge, Bourneville, Chillicothe, Clarksburg, Frankfort, Hallsville, Kingston, Londonderry, Richmond Dale, South Salem
Sandusky	Burgoon, Clyde, Fremont, Gibsonburg, Helena, Lindsey, Vickery, Woodville
Scioto	Franklin Furnace, Friendship, Haverhill, Lucasville, McDermott, Minford, Otway, Portsmouth, Rarden, Scioto Furnace, South Webster, Stout, West Portsmouth, Wheelersburg
Seneca	Adrian, Alvada, Amsden, Attica, Bascom, Bettsville, Bloomville, Flat Rock, Fostoria, Green Springs, Kansas, Melmore, New Riegel, Old Fort, Republic, Tiffin
Shelby	Anna, Botkins, Fort Loramie, Houston, Jackson Center, Kettlersville, Maplewood, Pemberton, Port Jefferson, Russia, Sidney
Stark	Alliance, Beach City, Brewster, Canal Fulton, Canton, East Sparta, Greentown, Hartville, Limaville, Louisville, Magnolia, Massillon, Maximo, Middlebranch, Minerva, Navarre, North Lawrence, Paris, Robertsville, Uniontown, Waynesburg, Wilmot
Summit	Akron, Barberton, Bath, Clinton, Cuyahoga Falls, Fairlawn, Green, Hudson, Lakemore, Macedonia, Munroe Falls, Northfield, Peninsula, Richfield, Stow, Tallmadge, Twinsburg
Trumbull	Bristolville, Brookfield, Burghill, Cortland, Farmdale, Fowler, Girard, Hartford, Hubbard, Kinsman, Leavittsburg, Masury, McDonald, Mesopotamia, Mineral Ridge, Newton Falls, Niles, North Bloomfield, Orangeville, Southington, Vienna, Warren, West Farmington
Tuscarawas	Baltic, Bolivar, Dennison, Dover, Dundee, Gnadenhutten, Midvale, Mineral City, New Philadelphia, Newcomerstown, Port Washington, Sandyville, Somerdale, Stillwater, Stone Creek, Strasburg, Sugarcreek, Tuscarawas, Uhrichsville, Zoar
Union	Broadway, Irwin, Magnetic Springs, Marysville, Milford Center, Raymond, Richwood, Unionville Center
Van Wert	Convoy, Elgin, Middle Point, Ohio City, Scott, Van Wert, Venedocia, Willshire, Wren
Vinton	Creola, Hamden, McArthur, New Plymouth, Ray, Wilkesville, Zaleski
Warren	Franklin, Harveysburg, Kings Mills, Lebanon, Maineville, Mason, Morrow, Oregonia, Pleasant Plain, South Lebanon, Springboro, Waynesville
Washington	Barlow, Bartlett, Belpre, Beverly, Coal Run, Cutler, Fleming, Little Hocking, Lowell, Lower Salem, Macksburg, Marietta, New Matamoras, Newport, Reno, Vincent, Waterford, Watertown, Whipple, Wingett Run
Wayne	Apple Creek, Burbank, Creston, Dalton, Doylestown, Fredericksburg, Kidron, Marshallville, Mount Eaton, Orrville, Rittman, Shreve, Smithville, Sterling, West Salem, Wooster
Williams	Alvordton, Blakeslee, Bryan, Edgerton, Edon, Kunkle, Montpelier, Pioneer, Stryker, West Unity
Wood	Bloomdale, Bowling Green, Bradner, Custar, Cygnet, Dunbridge, Grand Rapids, Haskins, Hoytville, Jerry City, Lemoyne, Luckey, Millbury, Milton Center, North Baltimore, Northwood, Pemberville, Perrysburg, Portage, Risingsun, Rossford, Rudolph, Stony Ridge, Toledo, Tontogany, Walbridge, Wayne, West Millgrove, Weston
Wyandot	Carey, Harpster, Kirby, McCutchenville, Nevada, Sycamore, Upper Sandusky, Wharton