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

Examples of Ohio sourced income include the following:

--Wages or other compensation earned in Ohio (see "Exception" below);

--Ohio lottery winnings;

--Ohio casino gaming winnings;

--Income or gain from Ohio property;

--Income or gain from a sole proprietorship  doing business in Ohio;

--Income or gain from a pass-through entity doing business in Ohio.

Exception: A full-year nonresident living in Indiana, Kentucky, West Virginia, Michigan or Pennsylvania does not have to file if the nonresident's only Ohio-sourced income is wages. 

Note: If your federal adjusted gross income is greater than $24,100, the Department recommends that you file an Ohio IT 1040 or IT 10, even if you do not owe any tax, to avoid delinquency billings.