Ohio State Income Tax Data Sheet


© 2019 Tax-Rates.org

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 0.50%
$5,250+ $5,250+ 0.99%
$10,500+ $10,500+ 1.98%
$15,800+ $15,800+ 2.48%
$21,100+ $21,100+ 2.97%
$42,100+ $42,100+ 3.46%
$84,200+ $84,200+ 3.96%
$105,300+ $105,300+ 4.60%
$210,600+ $210,600+ 5.00%

Ohio has been systematically lowering personal income tax rates since House Bill 66 was passed in 2005. The last scheduled tax reduction was applied for the 2011 tax year, and taxes were lowered over 15% since 2004. As of 2010, the Ohio tax commissioner will also begin adjusting the Ohio tax brackets every year to account for inflation - this will result in a small income tax raise yearly.

Ohio has both a standard deduction and personal exemptions. In addition to these, Ohio taxpayers can also claim a tax credit of $20 for each personal exemption claimed.

Local taxes are exempted from state taxable income on Ohio, like in many of the 14 states thatl have county or city level income taxes. In OH the average rate for counties and large municipalities, weighted by total personal income within each jurisdiction, is 1.82% (weighted local rates are from Tax Foundation Background Paper, No. 58, "2009 State Business Tax Climate Index").

Ohio State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

Ohio Standard Deduction

Unlike many other states, Ohio has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Ohio income tax return.

Ohio Personal Exemptions

Ohio's personal income tax exemptions include a personal exemption of $1,700.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

Ohio Dependent Deduction

Ohio has a dependent exemption of $1,700.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

Ohio Itemized Deductions

Unlike the Federal income tax, the Ohio income tax does not allow itemized deductions. You may claim the Ohio standard deduction if applicable, and specific deductions may be available to Ohio taxpayers as limited deductions or tax credits.

Ohio State Income Tax Data Sheet


© 2019 Tax-Rates.org

Web Resources:

Department of Taxation Website:

Ohio Tax Forms:

Ohio Income Tax Information:

Important Tax Addresses:

Income Tax Returns (Payment Enclosed)
Ohio Department of Taxation
PO Box 2057
Columbus, Ohio 43218-2057;

Income Tax Returns (No Payment)
Ohio Department of Taxation
PO Box 2679
Columbus, Ohio 43218-2679;

Ohio Department of Taxation
P.O. Box 530
Columbus, Ohio 43216-0530
Tax Hotline: (800) 282-1784;

Estimated Income Tax Returns
Ohio Department of Taxation
PO Box 1460
Columbus, Ohio 43216-1460;