Filing your 2015 Ohio income tax return requires more than just completing a few forms. For taxpayers who lived, worked, or earned income in Ohio during the 2015 tax year, understanding which forms to submit, how to report your income, and where to send your return is essential. Whether you are submitting an individual income tax return for the first time or revisiting an old obligation, accuracy and completeness are key to avoiding delays, interest charges, or rejected filings.

The Ohio Department of Taxation introduced a new universal Ohio form during this period, simplifying how individuals complete and submit their state income tax return. However, many still face confusion over which school district income tax return applies, where to access official Ohio tax forms, and what information must be reported—mainly when federal tax forms affect how your state obligations are calculated. Understanding how to file your Ohio tax return for 2015 requires familiarity with federal and state rules, including submission requirements, deadlines, and supporting documentation.

This article explains how to navigate the process from start to finish, including form selection, payment methods, refund processing, and contact details for tax office assistance. We’ve structured each section for clarity and ease of use so you can file wholly and confidently.

Overview of Ohio State Income Tax for 2015

Understanding your obligations under Ohio’s 2015 tax rules is crucial for preparing an accurate and timely individual income tax return. That year marked a significant shift in how taxpayers submitted state forms, calculated liabilities, and claimed deductions or credits. Whether you are filing as a full-year resident, a part-year resident, or a nonresident with Ohio-sourced income, you must determine if you must file and what Ohio tax forms apply to your situation.

Residency Status and Filing Obligations

Ohio taxpayers must file a state income tax return if they meet specific income thresholds or residency criteria. Nonresidents and part-year residents with Ohio-sourced income must report their earnings using the appropriate Ohio form. The following information can help determine if you're required to file:

  • Full-Year Residents: Must file if they had any reportable income during the tax year.

  • Part-Year Residents and Nonresidents: Must file if income was earned from Ohio sources.

  • Exemption Situations: Taxpayers may not be required to file if their exemption amount equals or exceeds their Ohio adjusted gross income.

Essential Changes in the 2015 Tax Year

In 2015, the Ohio Department of Taxation consolidated multiple forms into one universal IT 1040. This replaced older versions, simplifying the original and amended returns process. Additionally, income tax rates were reduced by 6.3%, and business income above $250,000 became subject to a flat 3% tax rate.

Role of the Department of Taxation

The Ohio Department of Taxation oversees processing and guidance for all state returns. Taxpayers may access necessary resources online, contact a tax office for assistance, or mail completed forms directly to Columbus. Understanding these resources ensures you receive updates, track refund status, and follow current instructions for compliance in future filings.

Who Needs to File a 2015 Ohio Tax Return

Determining whether you need to file an individual income tax return for the 2015 tax year in Ohio depends on your residency, income type, and exemption eligibility. The Ohio Department of Taxation provides clear guidelines to help taxpayers know if filing is required. Filing ensures you remain compliant and avoid penalties, making you eligible for applicable refunds.

Residents and Nonresidents Subject to Filing

All individuals who were full-year or part-year residents of Ohio in 2015 are generally required to file a state income tax return if they earned taxable income. Even nonresidents may need to file if they earned wages, business income, or lottery winnings from within the state. The following groups are required to file:

  • Ohio Residents (full-year and part-year) who received wages, retirement distributions, or other income subject to Ohio tax

  • Nonresidents with Ohio-sourced income, such as income from a company operating in Ohio, real estate located in the state, or work performed within the state

  • Joint Filers where at least one spouse had income tied to Ohio

However, if your only income is exempt (such as certain retirement income) and you meet exemption thresholds, you may not be required to file.

Exemptions Based on Adjusted Gross Income

Some taxpayers are exempt from filing based on their federal adjusted gross income and exemption amount. You do not need to submit a state return if:

  • Your total exemption amount equals or exceeds your Ohio adjusted gross income, and you have no Schedule A adjustments

  • Your only income is from exempt retirement sources, and your credit for retirement income covers any potential tax.

  • You are single with no Schedule A adjustments, and your federal adjusted gross income was $12,200 or less.

  • You are married filing jointly with no Schedule A adjustment, and your federal adjusted gross income was $14,400 or less.

How to Confirm Filing Status and Avoid Mistakes

To determine your filing obligation, carefully review the instructions provided with the Universal IT 1040. You may also contact the Ohio tax office or use their online tools to confirm your filing requirements. Ensuring you file or claim exemption appropriately will help you avoid interest, penalties, or delayed refunds in the future.

Key Ohio Tax Forms to Use for the 2015 Tax Year

Understanding which tax forms apply to your 2015 state income tax return is essential to submitting a complete and accurate filing. The Ohio Department of Taxation consolidated multiple forms into one universal form in 2015, simplifying the process for individual taxpayers, businesses, and joint filers. Ensuring you use the correct versions, especially when filing late or submitting an amended return, helps you avoid delays, rejections, or missing out on refunds.

Ohio Form IT 1040 and Common Schedules

For the 2015 tax year, all individuals filing an Ohio return must use the Universal IT 1040. This updated form replaced the older IT 1040, IT 1040EZ, and IT 1040X. The state also introduced several revised schedules to accommodate various filing needs:

  • Universal IT 1040 – Required for all personal income tax filings, including original and amended returns.

  • Ohio Schedule A—Used to report adjustments such as deductions and additions to your federal adjusted gross income.

  • Schedule J—Captures information on dependents and calculates the exemption amount.

  • Schedule of Credits—Required if claiming refundable or nonrefundable credits to reduce tax owed.

  • Schedule IT BUS—Necessary for those claiming a business income deduction on their return.

  • IT NRC—Used by part-year residents or nonresidents to properly allocate income earned in Ohio.

You must complete all relevant schedules and attach them to your primary return. Failing to include even one required form can result in delayed processing or an incorrect assessment.

School District Income Tax Return (SD 100)

If you lived in a taxing school district in 2015, you must also submit a School District Income Tax Return (Form SD 100). Each district has a unique code, which must be entered accurately. Use the latest instructions from the Department of Taxation to determine if your district collected income tax during the year.

The SD 100 form replaces the regular and amended school district income tax returns from prior years. Be sure to include it if required—especially when claiming exemptions or reporting specific school district income.

Where to Access Official Forms

You can access all official forms, instructions, and filing resources by visiting the Ohio Department of Taxation’s website. Forms are available for download or request by mail. You may also refer to the IRS site for federal tax forms if needed for reference.

Use only official sources to avoid outdated versions or fraudulent content. Contact the department’s Columbus office if you have trouble locating the correct form or understanding filing instructions.

Step-by-Step Instructions for Completing Your Individual Income Tax Return

Filing your 2015 individual income tax return in Ohio requires close attention to the correct forms, supporting schedules, and IRS-reported income. Whether you are a first-time filer or submitting a late return, following a structured approach will help ensure you complete the process correctly. The steps below apply to most taxpayers and include documentation and instructions to avoid errors.

Gather All Required Documents

Before you start, gather the following information and paperwork to avoid unnecessary delays:

  • Social Security number for yourself, your spouse (if applicable), and any dependents you claim.

  • W-2 forms from every employer who paid you during the tax year.

  • 1099 forms covering interest, dividends, business income, or retirement distributions.

  • Documentation of estimated payments or credits made to the Ohio Department of Taxation.

  • Federal tax forms and your complete IRS return will help you transfer federal income totals accurately.

Organizing these documents helps you complete each return section more efficiently and ensures that the income data submitted matches what the IRS and the Ohio Department received.

Enter Personal and Residency Information

Start your Universal IT 1040 by entering your name, Social Security number, and home address. Check the correct box for your residency status—whether you're a full-year resident, part-year resident, or nonresident. If you are filing jointly, ensure both spouses’ names and Social Security numbers are included.

Next, fill out your filing status. You must use the same status you reported on your federal tax return. This is important because deductions, credits, and exemption values depend on your filing category.

Report Federal Adjusted Gross Income and Adjustments

Use your federal tax forms (1040, 1040A, or 1040EZ) to locate your federal adjusted gross income. Transfer this number to your Ohio IT 1040. If you qualify for a business income deduction or other adjustments, complete Ohio Schedule A and include the results on lines 2a and 2b of the IT 1040 form.

Add all required supporting documents, such as:

  • Schedule J for dependents

  • Schedule of Credits for claiming any eligible credits

  • Schedule IT BUS if you're self-employed or operating as a sole proprietorship.

  • IT NRC if you lived outside Ohio for part of the year but earned income within the state. Submit every required schedule with your primary return. Failure to include even one form may lead to assessment errors or refund delays.

Finalize Your Return and Sign

Once you’ve calculated your Ohio adjusted gross income and applied for your credits, complete the remaining sections to determine whether you owe a payment or are eligible for a refund. You must sign and date your return to certify that all submitted information is accurate. Both taxpayers must sign joint returns unless one is a full-year nonresident with no Ohio income.

If mailing your return, include a payment voucher (IT 40P) if you owe tax. Address the envelope according to the instructions and include all required forms. If you expect a refund, ensure your banking information is correctly entered to receive the direct deposit.

For additional help, taxpayers can contact the Columbus office of the Department of Taxation. You may also use the “Contact Us” page on their official site to create a case or track the status of your return in the future.

Common Mistakes to Avoid When Filing Your Ohio Tax Return

Filing your 2015 Ohio income tax return can be straightforward when done correctly, but even minor oversights can lead to delays, additional tax, or unwanted contact from the Department of Taxation. Understanding the most frequent errors taxpayers make will help you avoid them and ensure your individual income tax return is processed without complications.

Using Outdated or Incorrect Tax Forms

Many individuals mistakenly submit old Ohio tax forms or use forms that no longer apply to the 2015 tax year. For this year, the Ohio Universal IT 1040 replaced multiple prior versions. Always check the Ohio Department of Taxation’s website to access the most current forms. Submitting the wrong form may result in your return being rejected or held for manual review.

Failing to Include All Required Schedules and Documentation

Another frequent issue is submitting an incomplete return. If you are claiming credits, business deductions, or reporting multiple sources of income, you must attach the correct supplemental schedules. These include:

  • Ohio Schedule A for adjustments

  • Schedule of Credits for claiming nonrefundable or refundable credits

  • Schedule J for dependents

  • IT BUS for business deductions

  • SD 100 if you're required to file a school district income tax return

Missing any of these can delay your refund and trigger a letter from the Columbus tax office requesting additional information.

Forgetting to Sign or Date the Return

A return is not considered valid unless it is signed and dated. Both spouses must sign if filing jointly unless one had no Ohio income and was a full-year nonresident. Also, ensure your Social Security number is correctly entered to match IRS and state records.

When submitting by mail, verify the correct address, enclose all documents, and include the payment voucher if you owe tax. Electronic filing reduces many errors, but careful review is necessary before clicking “submit.”

How to File and Submit Your 2015 Tax Return

Submitting your 2015 Ohio income tax return correctly is critical to avoid errors, penalties, and interest. Whether you file online or by mail, each step must be followed precisely. Many taxpayers mistakenly omit documents or overlook signing the form, which leads to delays or rejection from the Ohio Department of Taxation. A complete and accurate individual income tax return improves refund status and prevents further contact from the department.

Electronic filing remains the fastest and most secure option. You may use the Ohio I-File system or commercial software that supports federal and Ohio tax forms. This allows you to file your federal and state income tax returns together in one session. The system requires your Social Security number, date of birth, and prior-year information to access your account. It allows you to choose direct deposit for your refund or submit a payment electronically. Submitting online also helps reduce math errors and confirms receipt from the department.

If you file by mail, use the correct Ohio form for the 2015 tax year—Universal IT 1040. Include all required documents, such as W-2s, 1099s, and payment vouchers if you owe tax. Mail your return to the appropriate Columbus address and sign and date your form. If you file jointly, both spouses must sign unless one is a full-year nonresident. Use the official instructions to create a checklist before submission.

Some taxpayers or employees may still need to file for the 2015 tax year due to missed deadlines or corrections. Companies submitting multiple forms should use the department’s office address and verify hours, especially on Friday. The following information from the Department of Taxation ensures your return is submitted correctly and thoroughly.

Federal Tax Forms and Ohio Tax Forms Explained

Understanding the difference between federal tax forms and Ohio tax forms is essential when preparing your 2015 individual income tax return. Federal and state agencies require distinct forms, and each set plays a specific role in reporting your financial information for the tax year. While the IRS handles federal returns, the Ohio Department of Taxation oversees the state’s income tax requirements.

During the 2015 tax year, most taxpayers used federal Form 1040, 1040A, or 1040EZ to report income, deductions, and credits to the IRS. These federal forms calculate your adjusted gross income, which becomes the foundation for determining your state income tax. Ohio taxpayers were required to transfer several of these figures directly to state tax forms. Ensuring your federal income details are correct is critical to completing your state filing accurately.

Ohio introduced the Universal IT 1040 form in 2015, which replaced older versions, including IT 1040EZ and IT 1040X. Additional Ohio forms used that year include Schedule A for adjustments, Schedule J for dependents, and the Schedule of Credits for nonrefundable or refundable tax credits. If you lived in a taxing district, the SD 100 form was also required to report school district income tax.

All official Ohio tax forms for 2015 can be accessed through the Ohio Department of Taxation’s website or picked up at their office in Columbus. These forms are available for manual completion or electronic filing through approved software. Before submission, double-check that your Social Security number, address, and name are consistent across all forms.

Taxpayers who fail to sign, date, or attach the necessary schedules often receive rejection notices. If you need help locating documents or understanding instructions, contact the department or visit a local office for further assistance.

Frequently Asked Questions

What if I missed April 18 and 20 to file my 2015 Ohio tax return?

If you missed the original due date, file as soon as possible to reduce penalties and interest. The Ohio Department of Taxation allows late filings, but interest continues to accrue. Refunds are only available if you file within four years of the original deadline. Always check your logging history and confirm with an official link for late return processing updates.

Can I still claim a refund for tax year 2015?

You may still receive a refund if you file within four years of the original due date. To confirm eligibility, check your account by logging into the Ohio Department of Taxation portal. Follow the link on the state’s website to access prior-year return tools, refund trackers, and printable forms to assist in filing.

How can I check the status of my 2015 refund?

You can check your refund status by logging into the Ohio refund portal or calling the refund hotline. Visit the department’s official website and follow the appropriate link labeled “Where’s My Refund?” Ensure you have your Social Security number, filing status, and exact refund amount available to retrieve your information.

What documents do I need to include when mailing my 2015 return?

When mailing your 2015 return, include the completed Universal IT 1040 form, any applicable schedules, W-2s, and 1099s showing Ohio income tax withheld. Attach your payment voucher if tax is due. Always sign and date the return. For accuracy, consider logging your submission date and saving a tracking link for delivery confirmation.

What happens if I forget to include a required schedule?

Forgetting to attach a required schedule may delay processing or lead to a notice from the Department of Taxation. Logging errors or form omissions are common reasons returns are flagged. You can correct the issue by filing an amended return. Use the department’s correction link to access official instructions and avoid repeat mistakes.

Can I file an amended 2015 Ohio return if I submitted the original?

Use the same Universal IT 1040 form and check the “Amended” box at the top. Clearly explain the changes and include all updated forms and schedules. Always log your updates to save your submission records. If submitting electronically, follow the specific filing link provided by your tax software or the Ohio site.

What if I cannot access my old tax information from 2015?

Contact the Department of Taxation for retrieval assistance if you’ve lost access to your 2015 records. Many records can be recovered by logging into your taxpayer account on their secure site. If needed, request transcripts or forms through the official document request link. Be prepared to verify your identity before gaining access.