How to File Your Ohio Tax Return for 2019: Step-by-Step Guide for Individuals and Small Businesses

Filing your Ohio tax return for the 2019 tax year may seem complicated, but it can be straightforward with the proper guidance. Whether you are an individual, a part-year resident, a nonresident with Ohio income, or a small business owner, understanding your obligations and the steps to file your income tax return will help you stay compliant and avoid unnecessary penalties. This guide provides clear, step-by-step instructions to help you confidently complete your return.

Ohio changed its income tax rates, brackets, and credits in 2019, making reviewing the specific rules for that year essential. Knowing which forms you need, how to determine your taxable income, and how to claim any credits you qualify for—such as the earned income credit—will ensure your return is accurate. We’ll also cover how to check your refund status, what to do if you owe, and how to pay on time.

Following this guide, you can file your return accurately, keep proper records, and respond promptly to any notice from the Ohio Department of Taxation. Whether you choose to e-file or mail your return, you will find the details you need to meet all requirements, protect your refund, and avoid delays in processing.

Overview of Ohio State Income Tax for 2019

Understanding how Ohio’s state income tax worked for the 2019 tax year will help you file accurately and avoid issues with your income tax return. This section covers who needs to file, key changes from the previous year, and the deadlines you must meet.

1. Who Needs to File Ohio Taxes

You must file an Ohio tax return if you fall into one of these categories:

All Ohio residents who had any income during 2019.
Part-year residents who lived in Ohio for only part of the year.
Nonresidents who earned Ohio-sourced income, such as wages, business income, or lottery winnings.

You are not required to file if:

Your Ohio adjusted gross income was zero or less.
Your exemptions equaled or exceeded your adjusted gross income.
Your credits, including the earned income credit, equaled or exceeded your tax liability, and you had no school district tax to pay.

Even if you qualify for these exceptions, you must still file if you owe school district income tax.

2. Key 2019 Tax Changes from 2018

The 2019 tax year brought several updates that may affect how you determine your taxable income and credits:

Tax rate reduction: All state income tax rates were cut by 4 percent, dropping the top rate from 4.997% to 4.797%.
Simplified brackets: The number of tax brackets decreased from eight to six, and individuals earning $21,750 or less paid no state income tax.
Expanded earned income credit: The credit increased from 10% to 30% of the federal earned income credit.
Business income deduction changes: Adjustments to how this deduction impacts school district tax calculations and certain credits.
Political Party Fund eliminated: Taxpayers could no longer designate $1 to this fund on their return.

3. Filing Deadlines for 2019

For the 2019 tax year:

Original returns were due April 15, 2020.
Returns with a valid federal extension were due October 15, 2020.
Payments were still due April 15, even with an extension.

Due to COVID-19, the Ohio Department of Taxation extended the filing and payment deadline to July 15, 2020. Filing after this date without payment in full could result in interest and penalties.

Required Ohio Tax Forms for 2019

You must use the correct forms and schedules to file your Ohio tax return for 2019. Using outdated or incorrect forms can delay your refund, cause processing errors, or result in a notice from the Ohio Department of Taxation.

Main Tax Form

The Ohio IT 1040 is the primary income tax return form for all individual filers. It replaced the older IT 1040EZ and IT 1040X, streamlining the process into one standard form for most taxpayers.

Essential Schedules

Schedule A reports additions to your income and allowable deductions, such as the business income deduction, certain retirement income, or eligible military pay deductions.
The Schedule of Credits is where you claim credits you qualify for, including the earned income credit, retirement credit, and senior citizen credit.
Schedule IT BUS is required if you have business income and are claiming the business income deduction. This form ensures your deduction is calculated and reported correctly.
Schedule J lists all dependents you claim on your return, their Social Security numbers, and other identifying details.

School District Tax Forms

The SD 100 is required if you lived in a taxing school district at any point during 2019. This return is filed separately from your Ohio IT 1040 and ensures your school district tax obligations are met.

Payment Vouchers

The IT 40P should be included when sending a payment with an original Ohio IT 1040 return.
The IT 40XP should be included when sending a payment with an amended Ohio IT 1040 return.
The SD 40P is used when paying school district tax with an original SD 100 return.
The SD 40XP is used when paying school district tax with an amended SD 100 return.

Step-by-Step Instructions to Complete Your Ohio Tax Return

Completing your Ohio income tax return accurately requires careful preparation and attention to detail. These steps will guide you from gathering documents to determining whether you owe or will receive a refund.

Step 1: Gather Required Documents

Collect all W-2 forms from each employer you worked for in 2019 to report wages and Ohio income tax withheld.
Gather all 1099 forms showing additional sources of income, such as interest, dividends, retirement distributions, or contract work.
Keep business income records, such as Schedule C from your federal return or K-1 forms, if applicable.
Save documentation for deductions, including contributions to Ohio 529 plans, STABLE/ABLE accounts, or payments for long-term care insurance.
Organize records for any credits you claim, such as proof of taxes paid to another state or dependent information like Social Security numbers and birth dates.

Step 2: Fill Out Personal Information on IT 1040

Enter your full legal name, Social Security number, and current mailing address exactly as they appear on official identification.
If filing jointly, include your spouse’s full details and Social Security number.
Check the correct filing status box to match your situation.
For paper returns, use black ink and print in uppercase letters to ensure the form can be scanned and processed correctly.

Step 3: Calculate Your Income

Report your federal adjusted gross income from your federal Form 1040.
Add any Ohio-specific additions to income, such as certain deductions you took on your federal return that must be added back.
Subtract allowable Ohio deductions, such as the business income deduction or retirement income deduction, to determine your Ohio adjusted gross income.

Step 4: Claim Exemptions and Determine Taxable Income

Claim the standard exemptions for yourself, your spouse, and each dependent you are entitled to list.
Subtract these exemptions from your Ohio adjusted gross income to determine your taxable income.

Step 5: Calculate Tax and Apply Credits

Use the 2019 Ohio income tax tables to determine your tax based on your taxable income.
Apply any credits you qualify for, including the earned income credit, retirement credit, or senior citizen credit, to reduce the tax you owe.

Step 6: Determine Payments, Refunds, or Balance Due

Enter the Ohio income tax withheld as shown on your W-2s and 1099s.
If your total payments exceed your tax, you can expect a refund.
If your tax exceeds your payments, you will owe the difference and may need to submit a payment voucher with your return.

Common Mistakes to Avoid

Filing your income tax return correctly the first time helps you avoid delays, penalties, and additional correspondence from the Ohio Department of Taxation.

Using the wrong tax year’s forms can cause your return to be rejected or delayed. Always verify that you are using forms marked for the 2019 tax year.
Failing to include required schedules when claiming deductions or credits may result in your claim being denied. Double-check that all applicable forms are attached.
Choosing the wrong payment voucher for the type of return you are filing can cause payment processing errors.
Forgetting to attach all W-2s and 1099s that show Ohio Stapling income tax withholding can prevent your payments from being appropriately credited.
When filing a paper return, stapling or clipping pages slows down processing because the tax department must separate the pages.
Entering incorrect bank account information for direct deposit can delay or send your refund to the wrong account.

How to File Your Ohio Tax Return

Choosing the correct filing method for your Ohio tax return can help you save time and reduce the chance of errors. You may file electronically or by paper, depending on your preference and circumstances.

Electronic Filing (Ohio I-File)

You can file your income tax return online using the Ohio I-File system at tax.ohio.gov. This option is free and available to most taxpayers.
Electronic filing generally results in faster processing, with refunds typically issued within 15 business days.
The system includes built-in error checks, which help you file accurately and avoid receiving a notice for missing or incorrect information.
Direct deposit is available for refunds, which means sending the money directly to your bank account.

Paper Filing

You can complete your 2019 income tax return on paper and mail it to the Ohio Department of Taxation.
Use the correct mailing address based on whether your return includes a payment. The addresses for returns with and without payments are listed in the 2019 IT 1040 instructions.
When mailing your return, arrange each form and schedule in the correct order, starting with pages 1 and 2 of the IT 1040, followed by all required schedules and attachments.
Do not staple or paper-clip your forms, as this can slow processing.
Paper returns typically take eight to ten weeks to process, so allow extra time if you expect a refund.

How to Make a Payment

If you owe tax after completing your income tax return, you can choose from several payment options. Selecting a secure and timely method will help avoid interest charges or penalties.

Electronic Check

You can pay directly from your checking or savings account using the payment option at tax.ohio.gov.
This method is free and allows you to schedule a payment for a future date, as long as it is before the due date for the tax year.

Credit or Debit Card

Payments can be made by credit or debit card online at officialpayments.com or by phone at 1-800-272-9829.
A convenience fee of 2.5% of the payment amount (or a $1 minimum) applies.
Use Ohio’s jurisdiction code, 6446, when submitting your payment.

Check or Money Order

If you prefer to mail a payment, make your check or money order payable to “Ohio Treasurer of State” for income tax or “School District Income Tax” for school district payments.
Write the tax year, the last four digits of your Social Security number, and your phone number on the memo line.
Include the correct payment voucher with your check or money order to apply your payment to the proper account.

Deadlines and Penalties

The 2019 tax year payments were due by April 15, 2020, or July 15, 2020, for those covered by the COVID-19 extension.
Late payments may be subject to interest at 5% annually, and failure-to-pay penalties can double the interest rate.

How to Track Your Refund or Check Your Balance Due

After you file your Ohio tax return, you should track your refund or verify if you still owe any tax. Ohio offers tools to help you check your status quickly.

Refund Status Tools

You can check the status of your refund online at tax.ohio.gov using your Social Security number and the exact refund amount from your return.
A 24-hour automated phone system is also available at 1-800-282-1784 for refund status updates.

Processing Times

Refunds from electronically filed returns are typically issued within 15 business days when direct deposit is used.
Refunds from paper-filed returns may take eight to ten weeks, especially during peak tax season.

Balance Due Information

If you owe tax, you can check your balance online through the Ohio Department of Taxation’s payment portal.
This tool allows you to make payments, view your account history, and confirm whether a payment has posted.

Final Filing Checklist

Before submitting your Ohio tax return for the 2019 tax year, review all information and attachments carefully. Taking a few extra minutes to check your work can help avoid delays, penalties, or a notice from the Ohio Department of Taxation.

Return Completion

Verify that every line of your IT 1040 is filled in completely, including your full legal name, Social Security number, and correct filing status. Missing details can cause processing delays.
Double-check all calculations for accuracy and ensure that every amount is rounded to the nearest whole dollar, as required by the Ohio Department of Taxation.
Please sign and date the return in the designated space. If you are filing jointly, your spouse must sign and date the form before submission.

Required Documents

Please attach all W-2 and 1099 forms showing Ohio income tax withholding so the state can credit your payments correctly.
Include Schedule A if there are amounts listed on IT 1040 lines 2a or 2b, as this schedule provides details for additions and deductions to income.
If you claim credits on lines 9 or 16, attach the Schedule of Credits to ensure your eligibility is documented.
Include Schedule IT BUS if you are claiming the business income deduction to show your deduction calculation.
If you claim dependents, attach Schedule J, listing their names, Social Security numbers, and other required information.

School District Tax

Complete the SD 100 if you lived in a taxing school district at any time in 2019, as this form reports your school district income tax liability.
Use the correct school district number from the official list to apply your payment to the proper jurisdiction.
Mail your school district tax return in a separate envelope from your Ohio IT 1040 to prevent processing errors.

Payment and Filing Method

If you owe tax, include the correct payment voucher (IT 40P or IT 40XP) with your payment so it is processed without delay.
If you are due a refund and choose direct deposit, verify your bank account and routing numbers to avoid rejected deposits or delays.
Use the correct mailing address for your return, selecting the address based on whether or not a payment is enclosed.

Recordkeeping

Make a complete copy of your tax return, including all forms, schedules, and payment confirmations, for your records.
Keep these documents for at least four years from the later of the original due date or the date you filed, in case of an audit or other inquiry.

Frequently Asked Questions

What if I missed the deadline to file my Ohio tax return for the 2019 tax year?

If you missed the filing deadline for your 2019 Ohio tax return, you should file as soon as possible to limit penalties and interest. Even if you cannot pay tax in full, promptly submitting your income tax return will reduce the failure-to-file penalty. Include all required records, claim any credits you qualify for, and contact the Ohio Department of Taxation if you receive a notice.

Can I still claim the earned income credit for my 2019 Ohio income tax return?

You can still claim the earned income credit for the 2019 tax year if you meet eligibility requirements. This credit can reduce your taxable income or the amount of tax you owe. Review the instructions to determine if you qualify and complete all necessary details on your return. Keep accurate records if you need to respond to a notice about your claim.

How can I check the status of my Ohio income tax refund?

You can check the status of your refund online at tax.ohio.gov or by using the 24-hour phone system. You will need your Social Security number, the exact refund amount, and the tax year to verify your account. Refunds are generally issued faster when you file electronically and choose direct deposit. Keep your payment and filing records until you receive your refund.

What should I do if I owe Ohio income tax for 2019?

If you owe tax for the 2019 tax year, submit your payment as soon as possible to reduce interest and penalties. You can pay online from your bank account, by credit card, or by mailing a check with the correct voucher. Complete your return in full, claim any credits you qualify for, and contact the tax department if you receive a notice about your balance.

How do I correct an error on my Ohio income tax return?

To correct an error, file an amended income tax return using a new IT 1040 marked “Amended” and include all updated details. You must provide supporting records and explain the reason for the change. If the amendment increases the amount you owe, send your payment with the proper voucher. Respond promptly to any notice about your amended return to avoid delays.

How long should I keep my Ohio tax records after filing?

You should keep your Ohio tax records for at least four years from the later of the original due date or the date you filed your return. This includes copies of your income tax return, W-2s, 1099s, payment confirmations, and any documents used to determine taxable income or claim a credit. Keeping complete records allows you to respond effectively if you receive a notice.