INSTRUCTIONS ONLY - Ohio Department of Taxation

? 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

Amended returns..................................... 8

B

Business credits...............................22-24

Business income

Business income deduction (IT BUS).... 20

General information........................... 10

C

College savings (Ohio 529 plan)........... 19

D

Deceased taxpayers................................ 7

Direct deposit options.............................. 6

Disability and survivorship benefits....... 19

Donations........................................12, 15

E

Electronic filing options............ Back cover

Estimated tax payments for 2019............ 7

Exemptions............................................14

F

Filing extensions...................................... 7

Filing requirements.......................... 11, 47

E

G

General information..............................7-8

I

Individual credits...............................21-22

Income statements (W-2, 1099)...... 39, 40

Interest and penalties.................. 8, 15, 48

IT1040

Completing the top portion................. 13

General information........................... 11

Line instructions............................14-15

Income tax rate and tables...........32-38

J

Joint filing credit.....................................22

L

Lump sum credits.................................. 21

M

Mailing addresses................................... 6

Medical care expenses.......................... 19

Military..........................................9, 18-19

N

Net operating loss (IT NOL)................... 50

Nonresident credit calculation

(IT NRC)...........................................24-27

Nonresident statement (IT NRS)........... 49

P

Payment options...................................5-6

R

Refund status.......................................... 2

Residency.............................................. 11

Residency credits.................................. 23

Retirement income credit...................... 21

S

Schedule A line instructions.............16-19

Schedule of Credits line

instructions.......................................21-24

School district numbers....................41-46

SD 100

Completing the top portion................47

General information........................... 47

Line instructions................................. 48

School district tax rates.................41-46

Senior citizen credit......................... 21, 48

Social Security income.......................... 17

U

Use (sales) tax................................ 14, 32

W

What's new for 2018................................ 4

Worksheets.......................................28-32

Federal Privacy Act Notice

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 5703.05, 5703.057 and 5747.08

authorize us to request this information. We need your Social Security number in order to administer this tax.

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2018 Ohio IT 1040 / SD 100 Instructions

Taxpayer Assistance

Online

Website ¨C tax.

E-mail Us

Frequently Asked Questions

Information Releases

By Phone

Instructions

Refund Status

Tax Forms

Toll-Free Telephone Numbers

Toll-Free 24-Hour Refund Hotline 1-800-282-1784

Toll-Free Form Requests

1-800-282-1782

Toll-Free Tax Questions

1-800-282-1780

By Mail

Taxpayer Services Mailing Address

Ohio Department of Taxation

Taxpayer Services Division

P.O. Box 182382

Columbus, OH 43218-2382

Walk-in

Taxpayer Self-Service Visitor Center

Office hours: 8 a.m. ¨C 5 p.m.

Monday through Friday

4485 Northland Ridge Blvd., 1st Floor

Columbus, OH 43229-6596

Note: All self-service visitors must present a photo I.D. such as

a current driver's license, state I.D., military I.D. or passport.

For Form Requests: Visit tax. to easily download our

forms.You can also request forms by calling 1-800-282-1782, 24

hours a day.

To review the law related to Ohio's income tax, go to

codes.orc/5747.

To review the law related to Ohio's school district income tax, go

to codes.orc/5748.

Check Your Refund Status

Anytime, Anywhere!

?? 24-Hour Hotline - 1-800-282-1784

For the deaf, hearing-impaired or

speech-impaired who use TTY or

TDD only: Contact the Ohio Relay

Service 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

contact.

Volunteer Income Tax Assistance

Program (VITA) and Tax Counseling for the Elderly (TCE): These

programs help older, disabled, lowincome and non-English-speaking

people fill in their state and federal returns. For locations in your area, call

1-800-906-9887, or visit their website

at

Free-Tax-Return-Preparation-forYou-by-Volunteers.

AARP: Trained and certified AARP

tax aide volunteer counselors assist

low- to middle-income taxpayers,

with special attention to those age 60

and older. For further information, call

1-888-227-7669 or visit their website

at

aarp_taxaide/.

Need Help?

We're available to help answer your

questions and provide assistance

to ensure that your tax returns are

filed accurately. Call us toll-free at

1-800-282-1780. Examiners will

be available to assist you from

8 a.m. ¨C 5 p.m., Monday through

Friday, which are our standard hours

of phone service; however, service

will be extended until 7 p.m. from

April 8, 2019 through April 15, 2019.

?? Website - tax.

?? Mobile App - Search "Ohio Taxes" on your device's app store.

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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.

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 1.66% 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. 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 contactthecommissioner@tax.state.oh.us.

Our Mission

"To provide quality service to Ohio taxpayers by helping them comply with their tax responsibilities

and by fairly applying the tax law."

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2018 Ohio IT 1040 / SD 100 Instructions

Highlights for 2018

New Ohio Income Tax Tables. Beginning with tax year 2018,

Ohio's individual income tax brackets have been adjusted so

that taxpayers with income of $10,850 or less are not subject

to income tax. Also, the tax brackets have been indexed for

inflation per Ohio Revised Code section 5747.02(A)(5).

New STABLE and Ohio 529 Plan Accounts. The maximum

deduction available for contributions to STABLE accounts and

Ohio 529 plan accounts has increased to $4,000 per beneficiary.

See pages 17 and 19.

New Electronic Estimated Payments. Beginning with tax

year 2018, estimated payments for the following year can

be submitted with your electronically filed Ohio IT 1040 and/

or SD 100 through a participating third-party tax preparation

product. Payments may be future dated but must be scheduled

by the 4th quarter estimated payment due date.

New Disaster Work Deduction. A new deduction is available on

Ohio Schedule A for income earned by out-of-state business owners

and employees who conduct disaster work in Ohio during a disaster

response period. See the instructions on page 17.

Electronic 1099-Gs. Your 1099-G is available to view and print

using Online Services at tax.. You can elect to receive

your 1099-G electronically. This will help save taxpayer dollars

and allow you to take a small part in saving the environment.

New Nonresident Credit Calculation. Form IT NRC, used by

part-year residents and nonresidents to calculate their nonresident

credit, has undergone significant revisions for tax year 2018. See

the IT NRC instructions beginning on page 24.

Refund Information. Most taxpayers who file their returns

electronically and request direct deposit will receive their refunds

in approximately 15 business days. Paper returns will take

approximately 8 to 10 weeks to process.

New Form IT NRS. A new form has been created for taxpayers

who meet the requirements in R.C. 5747.24 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 . . .

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Write legibly using black ink and UPPERCASE letters.

Double-check your demographic information.

?? Verify your name(s) and SSN(s) are correct.

?? Verify your current address. Use both lines, if necessary.

If you are due a refund, it will be mailed to this address.

Verify the forms are for the correct tax year.

?? The department releases new forms each tax year. Do not

cross out the year at the top of the form and write in a new

one. If you do this, your return will not be processed.

Correcting software-generated paper returns.

?? If you print a paper return from a tax preparation program

and later need to change information on the return, do

not cross out or white out and then write in the changes.

You must go back into the program, make the necessary

changes and reprint the return.

?? The department¡¯s system will not pick up handwritten

changes on returns generated by tax preparation software.

Use the proper payment voucher.

?? Use the Ohio IT 40P to pay your Ohio tax due, and use the

Ohio SD 40P to pay your school district tax due.

?? If you are amending your return(s), use the Ohio IT 40XP to

pay your Ohio tax due, and use the Ohio SD 40XP to pay

your school district tax due.

Do not staple, paper clip or otherwise attach your return

together.

?? This will allow the department to process your return as

quickly as possible. We will ensure your return information

stays grouped together.

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Include all necessary schedules and worksheets.

?? If you have an amount on line 2a and/or 2b of your IT 1040,

include Ohio Schedule A.

?? If you have an amount on line 9 and/or 16 of your IT 1040,

include the Ohio Schedule of Credits.

?? If you have an amount on line 11 of your Ohio Schedule A,

include Ohio Schedule IT BUS.

?? If you have an amount on line 3 and/or line 5 of your Ohio

Schedule of Credits, include the appropriate worksheet.

?? If you have dependents, include Ohio Schedule J.

?? Ensure your return is placed in the proper order:

1) Ohio IT 1040

2) Ohio Schedule A

3) Ohio Schedule IT BUS

4) Ohio Schedule of Credits

5) Ohio Schedule J

6) Worksheets and attachments

7) Wage and income statements

Include verification for your withholding and credits.

?? If you have an amount on line 14 of your IT 1040 and/or

an amount on line 7 of your SD 100, include copies of your

W-2(s), W-2G(s) and/or 1099(s) that show your Ohio and/

or school district tax withheld.

?? If you are claiming any refundable and/or nonrefundable

business credits on your Ohio Schedule of Credits, include

copies of the required certificates and/or Ohio K-1s.

General Filing &

Payment Information

New Instruction Booklet Redesign. These instructions

have been redesigned to include all instructions needed to

complete the Ohio IT 1040 and SD 100 as well as all supporting

forms, schedules and worksheets related to Ohio income tax.

Additionally, many of the instructions have been shortened

and simplified to improve readability and understanding.

The instructions also contain references to Ohio's income tax law.

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