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S for individuals who were either full-year nonresidents or part-year residents of Ohio during the tax year entered above. Include a copy of this form when filing your Ohio IT 1040. Section I Nonresident Credit Calculation For each of the lines in this section, enter in Column A the total income included on the taxpayer s federal return for the tax year. Enter in Column B income earned or received in Ohio from each of the corresponding sources. Only report items of income or deduction tha.

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Nonresident – A nonresident with income earned in Ohio will be subject to Ohio tax. A nonresident taxpayer is allowed a “nonresident” credit for all income not earned or received in Ohio.

Every Ohio resident and every part-year resident is subject to the Ohio income tax. Every nonresident having Ohio-sourced income must also file.

Your Ohio Taxpayer Identification Number (TIN) is located on the preprinted label of your Ohio tax booklet. If you do not have a TIN, you may still register to use Ohio I-File by entering your Social Security Number, Your Last Name, Your Last Year's Ohio Income Tax Refund OR Tax Due.

Nonresident – A nonresident with income earned in Ohio will be subject to Ohio tax. A nonresident taxpayer is allowed a “nonresident” credit for all income not earned or received in Ohio.

Ohio residents are subject to Ohio tax on all income except active duty military pay received while stationed outside Ohio. A credit is allowed for nonmilitary pay taxed by another state. Nonresidents are not subject to Ohio tax on military pay earned in Ohio.

A pass-through entity must withhold4 the income tax due from its nonresident investors. The withholding tax is imposed directly on the pass-through entity at rates of 5% for individual investors and 8.5% for other investors.

Nonresident aliens must file and pay any tax due using Form 1040NR, U.S. Nonresident Alien Income Tax Return.

Ohio state income tax brackets depend on taxable income and residency status. The state has four tax rates: 2.76%, 3.22%, 3.68% and 3.99%.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232