The IT 1040 Ohio form is the official Individual Income Tax Return used by residents of Ohio to report their income and calculate their state tax liability. This form is essential for ensuring compliance with Ohio tax laws and for claiming any applicable credits or deductions. Properly completing the IT 1040 can significantly impact your tax refund or amount due, making it crucial to understand its requirements and instructions.
The IT 1040 Ohio form is a crucial document for individuals filing their state income taxes. It serves as the primary individual income tax return for Ohio residents and includes essential information about the taxpayer’s income, deductions, and credits. The form requires personal details, such as Social Security numbers and residency status, which help determine tax obligations. Taxpayers must report their federal adjusted gross income and make necessary adjustments to arrive at their Ohio adjusted gross income. Additionally, the form outlines various exemptions and credits available, including those for retirement income and child care expenses. Accurate completion of the IT 1040 ensures that taxpayers fulfill their responsibilities while maximizing potential refunds or minimizing tax liabilities. For efficient processing, specific instructions must be followed, such as using black ink and avoiding staples. Understanding the IT 1040 is vital for Ohio residents to navigate their tax obligations effectively.
Do not use staples.
Use only black ink.
12000102
Taxable year beginning in
2012
IT 1040 Rev. 10/12
Individual
Income Tax Return
Taxpayer Social Security no. (required)
If deceased
Spouse’s Social Security no. (only if joint return)
Use UPPERCASE letters.
check box
Your first name
M.I.
Last name
Spouse’s fi rst name (only if married filing jointly)
Mailing address (for faster processing, use a street address)
City
State
ZIP code
Ohio county (fi rst four letters)
Home address (if different from mailing address) – do NOT show city or state
County (fi rst four letters)
Foreign country (provide this information if the mailing address is outside the U.S.)
Foreign postal code
E-mail address
Ohio Residency Status – Check applicable box
Check applicable box for spouse (only if married filing jointly)
Full-year
Part-year
Nonresident
resident
Indicate state
Filing Status – Check one (as reported on federal income tax return)
Do not use staples, tape or glue. Place your W-2(s), check
Single or head of household or qualifying widow(er)
(payable to Ohio Treasurer of State) and Ohio form
Married filing jointly
IT 40P on top of your return. Include forms W-2G and
1099-R if tax was withheld. Place any other supporting
Married filing separately
documents or statements after the last page of your return.
(enter spouse’s SS#)
Ohio Political Party Fund
Yes No
Go paperless. It’s FREE!
Do you want $1 to go to this fund?
Visit tax.ohio.gov to try Ohio I-File.
If joint return, does your spouse want $1 to go to this fund?...
Note: Checking “Yes” will not increase your tax or decrease your refund.
Most electronic fi lers receive their refunds
Ohio School District Number for 2012
in 5-7 business days by direct deposit!
(see pages 43-48 of the instructions)
INCOME AND TAX INFORMATION – If amount is negative, shade the negative sign (“–”) in the box provided.
1.
Federal adjusted gross income (from IRS form 1040, line 37; 1040A, line 21;
,
. 0 0
1040EZ, line 4; 1040NR, line 36; or 1040NR-EZ, line 10)
.... 1.
2.
Adjustments from line 47 on page 3 of Ohio form IT 1040 (enclose page 3)
.... 2.
3.
Ohio adjusted gross income (line 2 added to or subtracted from line 1)
.... 3.
4.
Personal exemption and dependent exemption deduction – multiply your personal
and dependent exemptions
times $1,700 and enter the result here
5.
Ohio taxable income (line 3 minus line 4; enter -0- if line 3 is less than line 4)
6.
Tax on line 5 (see tax tables on pages 35-41 of the instructions)
7.
Schedule B credits from line 57 on page 4 of Ohio form IT 1040 (enclose page 4)
8.
Ohio tax less Schedule B credits (line 6 minus line 7; enter -0- if line 6 is less than line 7)
9.
Exemption credit: Number of personal and dependent exemptions
times $20
10.
Ohio tax less exemption credit (line 8 minus line 9; enter -0- if line 8 is less than line 9)
2012 IT 1040
pg. 1 of 4
SS#
12000202
10a.
Amount from line 10 on page 1
.
0
11.
Joint filing credit. See the instructions on page 20 for eligibility and documentation requirements
(this credit is for married filing jointly status only).
% times line 10a (limit $650)
12.
Ohio income tax less joint filing credit (line 10a minus line 11)
......................................................
13.
Total credits from line 69 on page 4 of Ohio form IT 1040 (enclose page 4)
14.
Manufacturing equipment grant. You must include the grant request form
15.
Ohio income tax (line 12 minus lines 13 and 14; enter -0- if the total of lines 13 and 14 is more
than line 12)
16.
Interest penalty on underpayment of estimated tax. Enclose Ohio form IT/SD 2210 (see page
21 of the instructions)
17.
Unpaid Ohio use tax (see the worksheet on page 33 of the instructions)
18.
Total Ohio tax liability (add lines 15, 16 and 17)
....................................................
TOTAL TAX
19.
Ohio income tax withheld (box 17 on W-2; box 14 on W-2G; and box 12 on 1099-R). Place
W-2(s), W-2G(s) and 1099-R(s) on top of this return
AMOUNT WITHHELD
20.
Add the 2012 Ohio form IT 1040ES payment(s), 2012 Ohio form IT 40P extension payment(s)
and 2011 overpayment credited to 2012
21.
Refundable credits. Include certifi cate(s) and K-1(s):
a. Business jobs credit
b. Pass-through entity credit
c. Historic preservation credit
d. Motion picture production credit
22. Add lines 19, 20 and 21a, b, c and d
TOTAL PAYMENTS
22.
If line 22 is MORE THAN line 18, go to line 23. If line 22 is LESS THAN line 18, skip to line 27.
23.
If line 22 is MORE THAN line 18, subtract line 18 from line 22
AMOUNT OVERPAID
24.
Amount of line 23 to be credited to 2013 income tax liability
CREDIT TO 2013
25.
Amount of line 23 that you wish to donate to the following fund(s):
a. Military injury relief
b. Ohio Historical Society
c. Wildlife species
d. Natural areas
26.
Line 23 minus the sum of lines 24 and 25a, b, c and d. Enter here, then skip to line 28
27.
If line 22 is LESS THAN line 18, subtract line 22 from line 18
AMOUNT DUE
28.
Interest and penalty due on late-paid tax and/or late-fi led return (see page 22 of the
instructions)
INTEREST AND PENALTY
If you entered an amount on line 26, skip to line 30. If you entered an amount on line 27, go to line 29.
29. Amount due plus interest and penalty (add lines 27 and 28). If payment is enclosed, make
check payable to Ohio Treasurer of State and include Ohio form IT 40P (see our Web site at
tax.ohio.gov)
AMOUNT DUE PLUS INTEREST AND PENALTY
29.
30. Refund less interest and penalty (line 26 minus line 28). Enter the amount here.
(If line 28 is more than line 26, you have an amount due. Subtract line 26 from
line 28 and enter this amount on line 29.)
.............................YOUR REFUND
30.
SIGN HERE (required)
I have read this return. Under penalties of perjury, I declare that, to the best of my knowledge and belief, the return and all enclosures are true, correct and complete.
Your signature
Date
Spouse’s signature (see page 10 of the instructions)
Phone number (optional)
Preparer’s printed name (see page 11 of the instructions)
Phone number
Do you authorize your preparer to contact us regarding this return? Yes No
If your refund is less than $1.01, no refund will be issued. If you owe less than $1.01, no payment is necessary.
For Department Use Only
, , .
Code
MAILING INFORMATION:
NO Payment Enclosed – Mail to: Ohio Department of Taxation, P.O. Box 2679, Columbus, OH 43218-2679
Payment Enclosed – Mail to: Ohio Department of Taxation, P.O. Box 2057, Columbus, OH 43218-2057
pg. 2 of 4
If line 2 (on page 1) is -0- or blank, do not mail page 3.
12000302
SCHEDULE A – Income Adjustments (Additions and Deductions)
Additions (add income items only to the extent not included on page 1, line 1).
31.
Non-Ohio state or local government interest and dividends
32.
Certain pass-through entity Ohio taxes paid and Ohio Revised Code section 5733.40(A)
pass-through entity adjustment
33a.
Federal interest and dividends subject to state taxation
b. Reimbursement of college tuition expenses and fees deducted in any previous year(s) and
noneducation expenditures from a college savings account
b.
c. Losses from sale or disposition of Ohio public obligations
c.
d. Nonmedical withdrawals from a medical savings account
d.
e. Reimbursement of expenses previously deducted for Ohio income tax purposes, but only if
the reimbursement is not in federal adjusted gross income
e.
f. Lump sum distribution add-back and miscellaneous federal income tax adjustments
f.
g. Adjustment for Internal Revenue Code sections 168(k) and 179 depreciation expense
g.
34.
Total additions (add lines 31 through 33g and enter here). You must complete the
applicable line items above
Deductions (deduct income items only to the extent included on page 1, line 1).
35a. Federal interest and dividends exempt from state taxation
35a.
b. Adjustment for Internal Revenue Code sections 168(k) and 179 depreciation expense
36.
Employee compensation earned in Ohio by full-year residents of neighboring states and certain
income earned by military nonresidents and civilian nonresident spouses
37a.
Military pay for Ohio residents, but only if the military pay is included on line 1 of this return
and is received while the military member was stationed outside Ohio
b. Military retirement income and military injury relief fund amounts included in federal adjusted
gross income (line 1 on page 1)
38a.
State or municipal income tax overpayments shown on IRS form 1040, line 10
b. Refund or reimbursements shown on IRS form 1040, line 21 for itemized deductions claimed
on a prior year federal income tax return
c. Repayment of income reported in a prior year and miscellaneous federal tax adjustments
39.
Disability and survivorship benefi ts (do not include pension continuation benefits)
40.
Qualifying Social Security benefi ts and certain railroad retirement benefits
41a.
Education: Ohio 529 contributions; tuition credit purchases
Pell/Ohio College Opportunity taxable grant amounts used to pay room and board
42.
Certain Ohio National Guard reimbursements and benefits
43a.
Unreimbursed long-term care insurance premiums, unsubsidized health care insurance
premiums and excess health care expenses (see worksheet on page 27 of the instructions) ...
b. Funds deposited into, and earnings of, a medical savings account for eligible health care
expenses (see worksheet on page 28 of the instructions)
c. Qualifi ed organ donor expenses (maximum $10,000 per taxpayer) and amounts contributed
to an individual development account
44.
Wage expense not deducted due to the targeted jobs or the work opportunity tax credits
45.
Interest income from Ohio public obligations and from Ohio purchase obligations; gains from
the sale or disposition of Ohio public obligations; public service payments received from the
state of Ohio or income from a transfer agreement
46.
Total deductions (add lines 35a through 45 only). You must complete the applicable
line items above
47.
Net adjustments – If line 34 is MORE THAN line 46, enter the difference here
and on line 2 as a positive amount. If line 34 is LESS THAN line 46, enter
.... 47.
the difference here and on line 2 as a negative amount
pg. 3 of 4
If line 7 (page 1) and line 13 (page 2) are both -0- or blank, do not mail page 4.
12000402
SCHEDULE B – Nonbusiness Credits
48.
Retirement income credit (limit $200 per return). See the table on page 29 of the instructions ....
49.
Senior citizen credit (you must be 65 or older to claim this credit; limit $50 per return)
.............
50.
Lump sum distribution credit (you must be 65 or older to claim this credit)
51.
Child care and dependent care credit (see the worksheet on page 30 of the instructions)
52.
Lump sum retirement credit
53.
If line 5 on page 1 is $10,000 or less, enter $88; otherwise, enter -0- or leave blank
54.
Displaced worker training credit (see the worksheet and instructions on pages 30 and 31)
(limit $500 per taxpayer)
55.
Ohio political contributions credit (limit $50 per taxpayer)
56.
Ohio adoption credit ($1,500 per child adopted during the year)
57.
Total Schedule B credits (add lines 48 through 56). Enter here and on page 1, line 7
SCHEDULE C – Full-Year Ohio Resident Credit
58.
Enter the portion of line 3 on page 1 subjected to tax by other states or the District of
Columbia while you are an Ohio resident (limits apply – see page 31 of the instructions)....
59.
Enter Ohio adjusted gross income (line 3 on page 1)
60.
Divide line 58 by line 59 and enter the result here (four digits; do not round). .
Multiply this factor by the amount on line 12 on page 2 and enter the result here
61.
Enter the 2012 income tax, less all credits other than withholding and estimated tax payments and
overpayment carryforwards from previous years, paid to other states or the District of Columbia
(limits apply – see page 31 of the instructions)
62.
Enter the smaller of line 60 or line 61. This is your Ohio resident tax credit. Enter here and on
line 67 below. If you fi led a return for 2012 with a state(s) other than Ohio, enter the two-letter
state abbreviation in the box(es) below
SCHEDULE D – Nonresident / Part-Year Resident Credit (date of part-year residency
to
)
63.
Enter the portion of Ohio adjusted gross income (line 3) that was not earned or received
in Ohio. Include Ohio form IT 2023 if required (see page 31 of the instructions)
64.
Enter the Ohio adjusted gross income (line 3 on page 1)
0 0
65.
Divide line 63 by line 64 and enter the result here (four digits; do not round). .
Multiply this factor by the amount on line 12. Enter here and on line 68 below
SUMMARY OF CREDITS FROM SCHEDULES C, D AND E
66.
Enter the amount from line 10 of Schedule E, Nonrefundable Business Credits (see page 32 of
the instructions)
67.
Enter the amount from line 62 above
68.
Enter the amount from line 65 above
69.
Add lines 66, 67 and 68. Enter here and on page 2, line 13
MAILING INFORMATION
NO Payment Enclosed – Mail to:
Ohio Department of Taxation
P.O. Box 2679
Columbus, OH 43218-2679
Enclose your federal income
tax return if line 1 on page 1 of this
return is -0- or negative.
Payment Enclosed – Mail to: Ohio Department of Taxation P.O. Box 2057
Columbus, OH 43218-2057
pg. 4 of 4
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