**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
1 All residents are required to file a return unless they meet one of the exceptions. OH State Filing Requirements states:
You do not have to file an Ohio income tax return if ...
Your Ohio adjusted gross income (line 3) is less than or equal to $0.
The total of your senior citizen credit, lump sum distribution credit and joint filing credit (Ohio Schedule of Credits, lines 4, 5 and 12) is equal to or exceeds your income tax liability (Ohio IT 1040, line 8c) and you are not liable for school district income tax.
Your exemption amount (Ohio IT 1040, line 4) is the same as or more than your Ohio adjusted gross income (line 3) and you have no amounts on your Schedule of Adjustments.