Ohio 2012 Individual Income Tax Forms

2012 Ohio Income Tax publication

Ohio deparment of taxation

Individual I file

Individual tax forms

Instructions for IT 1040, IT 1040EZ, TeleFile and SD 100 2012 Individual Income and School District Income Tax Publication – 2012
IT 10 2012 Ohio Income Tax Information Notice
IT 1040 2012 Ohio Individual Income Tax Return        Supported Browsers
IT 1040EZ 2012 Ohio Individual IncomeTax EZ Return

Supported Browsers

IT 1040X 2012 Ohio Amended Individual Income Tax Return
IT 40P 2012 Income Tax Payment Voucher
IT 1040ES 2013 Individual Estimated Income Tax Voucher
SD 100 2012 Ohio School District Income Tax Return Supported Browsers
SD 100X 2012 Ohio Amended School District Income Tax Return for Years 2008 and Forward
SD 40P 2012 School District Income Tax Payment Voucher

What’s New for 2012

A number of changes to the Ohio individual income tax took effect this year, and some of them will save taxpayers money. Among the key changes for 2012:

  • Income Tax Online Services. Create a user name and password through our secure site for the following self-help services:
  • Electronically view your 1099-G and/or 1099-INT form(s)
  • Go paperless with your 1099-G and/or 1099-INT form(s) (confirmed e-mail address required)
  • Update your profile to include:  Address, phone number and e-mail address

For more information on these new services, as well as information on your electronic file and pay options, go to our Web site at tax.ohio.gov.

  • HB 508. In June 2012 the governor signed HB 508, which includes the following:
  • Requires electronic filing for paid preparers that file 12 or more returns during any calendar year that begins on or after Jan. 1, 2013 (if they filed 11 or more returns in the previous year).
  • Gives the tax commissioner the ability to send tax notices electronically.
  • Expands the $50 penalty for dishonored/declined payments to now include those that are paid electronically.
  • HB 365. Upon the governor’s signature, HB 365 expands the 179/168 add-backs and deductions.
  • Expansion of Job Creation and Retention Credit. On June 6, 2012, the governor signed HB 327 expanding the job creation and retention credit to now include home-based employees when calculating the credit. See HB 327 for additional information.
  • Estimated Payment Vouchers. Taking yet another step to streamline operations and reduce costs, the Ohio Department of Taxation will no longer mail its estimated payment vouchers (Ohio forms IT 1040ES and SD 100ES). Taxpayers may pay their quarterly 2013 Ohio and/or school district estimated income tax by using any of our electronic payment methods. Taxpayers may also go to our Web site at tax.ohio.gov to print copies of our forms.

  • E-Mail Notification. The Ohio Department of Taxation has created a space on its Ohio form IT 1040 and IT 1040EZ that allows the taxpayer to fill out an e-mail address. Also, through our new Online Services, you are able to provide, update and select “e-mail” as your preferred method of communication with the department for certain notices. No confidential information will be included in e-mail communications.

  • Filing Deadline  — The deadline for filing your Ohio (and federal/IRS) 2012 income tax return is April 15, 2013.
  • Pell Grant and Ohio College Opportunity Grant Deduction Ohio taxpayers may now be eligible for a deduction of limited taxable grant amounts.
  • Ohio Income Tax Tables. Ohio’s individual income tax brackets have been indexed for inflation per Ohio Revised Code section 5747.025. The income tax brackets reflect a 2.1% reduction compared to taxable year 2011.

  • Direct Deposit Changes to Ohio law permit taxpayers who file an Ohio income tax return electronically to also deposit their refund electronically into any of four different types of pre-existing accounts, including checking accounts, savings accounts, individual retirement accounts or annuities (“IRAs”) and CollegeAdvantage 529 Savings Accounts administered by the Ohio Tuition Trust Authority. Direct deposit options for electronic filing allow taxpayers to split direct deposits into three different accounts.
  • Larger personal exemption — The personal and dependent income tax exemption increased to $1,700 for the 2012 taxable year, $50 more than 2011.
  • Low Income Tax Credit. Taxpayers whose Ohio taxable income is $10,000 or less are entitled to a tax credit that results in a zero tax liability.

Ohio General Tax Amnesty Program runs from May 1 to June 15, 2012

Businesses

If you owed certain taxes that were due and payable as of May 1, 2011, are not part of an audit related to those taxes, and if you have not been contacted by the Ohio Department of Taxation about paying them, you may qualify for General Tax Amnesty.

The program runs only from May 1, 2012 through June 15, 2012. After the window closes, those who have unreported and underreported taxes will again be subject to full penalties and interest.

Individuals

You may qualify if you have unpaid taxes that were due and payable as of May 1, 2011, that are not part of an audit, and if you have not been contacted by the Department of Taxation about paying them.

No matter how old your tax obligation is, this program gives you a way to wipe the slate clean. The program ends on June 15, 2012. After that time, unreported and underreported taxes will be subject to penalties and full interest.

Ohio General Tax Amnesty Interest Calculator

FAQ

How will taxpayers be notified that their applications have been received?
Taxpayers will not be notified that we received their appliclation. However, the taxpayer will be sent a letter indicating the status – Approved or Denied – within 30 days after we received the application.

How will a taxpayer know if their requests for amnesty have been accepted?
Applicants will be notified in writing about their application’s status – Approved or Denied – within 30 days after we receive it.

How can someone get tax forms?
Links to tax forms related to General Tax Amnesty can be found on this page. Forms that are not related to this program can be found here.

Find more info

 

Ohio 2011 Individual Income Tax Forms

Ohio individual income tax changes for 2011

  • Filing Deadline Extended — The deadline for filing your Ohio (and federal/IRS) 2011 income tax return is April 17. The deadline was extended because of a holiday observance in Washington, D.C. (Emancipation Day) that falls on April 16th, the traditional filing date.
  • Pell Grant Deduction — Ohio taxpayers may now be eligible for a deduction of limited taxable grant amounts.
  • Public Service Payments — This exempts public service income (including that for highway services) or income from certain transfer agreements from income tax.
  • Ohio Historical Society — Ohio taxpayers may now donate to the Ohio Historical Society, a 501(c)(3) nonprofit organization that allocates these funds toward a matching grants program to support state and local history-related projects throughout Ohio.
  • New Ohio income tax tables — Ohio’s individual income tax brackets have been adjusted for inflation to reflect a 4% reduction in Ohio’s income tax rates, the final phase of a multi-year commitment made in 2005 to cut your income tax rates a total of 21%.
  • Direct Deposit — Changes to Ohio law permit taxpayers who file an Ohio income tax return electronically to also deposit their refund electronically into any of four different types of pre-existing accounts, including checking accounts, savings accounts, individual retirement accounts or annuities (“IRAs”) and CollegeAdvantage 529 Savings Accounts administered by the Ohio Tuition Trust Authority. Direct deposit options for electronic filing allow taxpayers to split direct deposits into three different accounts.
  • Larger personal exemption — The personal and dependent income tax exemption increased to $1,650 for the 2011 taxable year, $50 more than 2010.
  • Accident and health insurance premiums deduction — Taxpayers who do not have accident or health insurance at their place of employment and who are not eligible for Medicare or Medicaid are now allowed to deduct the cost of these premiums for themselves and for certain relatives.
  • Ohio Veterans Bonus Amounts — Taxpayers do not have to include in federal adjusted gross income any bonuses that the Ohio Department of Veterans Services paid to, or on behalf of, resident veterans of the Persian Gulf, Afghanistan and Iraq conflicts during the taxable year

2011 Ohio income tax publication—Official instruction booklet and tax tables for completing a 2011 Ohio individual income tax return and school district income tax return.

2011 Ohio Individual Taax Forms. Link to lastest forms

Number Tax Year Form Title Revised Format
IT 10  All  Ohio Income Tax Information Notice  11/11 PDF Fill-in
IT 1040/1040EZ/ TeleFile/SD 100  2011  Individual Income and School District Income Tax Publication – 2011 
Instructions for Filing Personal Income Tax, TeleFile and School District Income Tax
11/11 PDF
IT 1040  2011  Ohio Individual Income Tax Return – 2011  11/11 PDF
PDF Fill-in
IT 1040EZ  2011  Ohio Individual Income Tax EZ Return – 2011  9/11 PDF
PDF Fill-in
TeleFile  2011  TeleFile Instructions – 2011  11/11 PDF
TeleFile  2011  TeleFile Worksheet – 2011  11/11 PDF
IT 40P  2011  Income Tax Payment Voucher – 2011  6/11 PDF
PDF Fill-in
IT 1040ES  2012  Income Tax Estimated Payment Vouchers and Instructions – 2012  6/11 PDF
PDF Fill-in
IT 1040X  All  Ohio Amended Individual Income Tax Return  6/11 PDF
PDF Fill-in
IT 1041  2011  Ohio Fiduciary Income Tax Return – 2011  6/11 PDF
PDF Fill-in
IT 1041  2011  Ohio Fiduciary Income Tax Return Instructions – 2011  11/11 PDF
IT 1041ES  2012  Ohio Estimated Income Tax Payment Coupon for Estates and Trusts – 2012  9/11 PDF
PDF Fill-in
IT 1041EXT  2011  Ohio Income Tax Extension Payment Coupon for Estates and Trusts – 2011  6/11 PDF
PDF Fill-in
IT 2023  All  Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit 
This generic IT 2023 return should be paired with the 10/11 IT 2023 instructions.
10/11 PDF
PDF Fill-in
IT 2023  All  Instructions for Allocating and Apportioning Income Solely for Purposes of Computing the Nonresident Credit and the Part-Year Resident Credit for Individuals and Estates  10/11 PDF
IT 40P  2010  Income Tax Payment Voucher – 2010  9/10 PDF
PDF Fill-in
SD 40P  2011  School District Income Tax Payment Voucher – 2011  6/11 PDF
PDF Fill-in
IT 4708  2011  Annual Composite Income Tax Return Instructions for Certain Investors in a Pass-Through Entity – 2011  11/11 PDF
IT 4708ES  2012  Ohio Estimated Income Tax Payment Coupon for Investors in Pass-Through Entities – 2012  6/11 PDF
PDF Fill-in
IT DA  2011  Affidavit for Non-Ohio Residency/Domicile for Taxable Year 2011 – 2011  9/11 PDF
PDF Fill-in
IT MIL SP  All  Exemption from Withholding — Military Spouse Employee  11/11 PDF
PDF Fill-in
Grant Request  2011  7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer’s Taxable Year Ending in 2011 – 2011  6/11 PDF
PDF Fill-in
Schedule E  2011  Business Credits Schedule – 2011  9/11 PDF
PDF Fill-in 

Ohio Use Tax Amnesty Program

The amnesty program begins October 1, 2011 and ends May 1, 2013.

WHAT IS CONSUMER’S USE TAX?

Consumer’s use tax must be paid on all taxable purchases of tangible personal property or services used, stored or otherwise consumed in Ohio unless Ohio sales tax has been paid to a vendor or the tax has been properly paid to another state.  In general, if you have paid Ohio sales tax on the purchase of tangible personal property or a taxable service, you do not owe consumer’s use tax on that transaction. Examples of tangible personal property subject to use tax are computer equipment, printers, fax machines, office supplies (paper, envelopes, folders, pens, paper clips, etc.), furniture and cleaning supplies (mops, brooms, cleaners, paper towels, etc.).  Consumer’s use tax is also due on the use of taxable services in Ohio.  Examples of taxable services include, but are not limited to, installation, repair, employment services (temporary labor), automatic data processing, janitorial and maintenance services, storage services and maintenance contracts.  The Ohio Department of Taxation (“ODT”) has developed a series of fact sheets to further explain use tax and how use tax commonly applies to certain types of businesses such as construction contractors, manufacturing, retail and service-related enterprises. The fact sheets can be found at the bottom of this page.

WHAT CONSUMER’S USE TAX PERIODS SHOULD
BE INCLUDED IN MY AMNESTY APPLICATION?

Consumer’s use tax due on purchases made on or after January 1, 2009 should be included in your amnesty application.  However, if you have been issued an assessment for consumer’s use tax due for any period, you are not eligible for amnesty.  You can apply for consumer’s use tax amnesty only once during the program.

WHAT IF I DON’T QUALIFY FOR CONSUMER’S USE TAX AMNESTY?

Taxpayers who do not qualify for consumer’s use tax amnesty may still qualify for ODT’s Voluntary Disclosure Program.  For more information on voluntary disclosure, please scroll down to the bottom of this page.  However, if you qualify for consumer’s use tax amnesty, you are not eligible for voluntary disclosure for consumer’s use tax.

WHAT ARE THE ADVANTAGES OF AMNESTY?

The Tax Commissioner will waive all unassessed use tax liability due for any periods prior to January 1, 2009.  Consumer’s use tax paid under amnesty is not subject to interest or civil or criminal penalties.  However, if you are registered for Ohio use tax as of June 1, 2011, you will be required to pay interest on any under-reported or unreported consumer’s use tax.

AM I REQUIRED TO PAY TAX FOR PAST PERIODS?

Yes.  You must make a nonrefundable payment of all consumer’s use tax due on purchases made on or after January 1, 2009 through the last day of the month preceding the month in which you request amnesty.  You will also be required to register for consumer’s use tax and may be required to file returns on an ongoing basis. Even if you are not required to file use tax returns on a regular basis, you still must report and pay consumer’s use tax on your annual personal income tax return (e.g., Schedule C filers), Form IT1040, or via a Use Tax Voluntary Payment Form VP-Use.  Both forms are available on ODT’s Web site.

IS THE INFORMATION I SUBMIT UNDER AMNESTY SUBJECT TO REVIEW?

The Tax Commissioner reserves the right to review the documentation provided under amnesty and any other records that support the amnesty submission in order to confirm that the amount of the amnesty payment accurately reflects your consumer’s use tax liability.

WHAT HAPPENS IF I APPLY FOR AMNESTY BUT DON’T QUALIFY?

If you apply for amnesty but ODT determines that you don’t qualify because of a prior consumer’s use tax assessment or prior consumer’s use tax amnesty submission, ODT will issue an assessment for the balance of your consumer’s use tax liability, plus interest.  Any payment submitted with your application will be applied to your consumer’s use tax liability.  A payment plan is not available to consumers who do not qualify for amnesty.

IS THERE A PAYMENT PLAN AVAILABLE?

A no-interest payment plan is available to businesses that were not registered for consumer’s use tax as of June 1, 2011.  In order to qualify for a payment plan, the amount of consumer’s use tax due under amnesty must exceed $1,000.  The length of the payment plan will be determined by the total consumer’s use tax liability and the payment period cannot exceed 7 years (84 months).  Further, a minimum payment of $1,000 per month is required.  If you request a payment plan:

  1. At least one corporate officer, LLC member, general partner or other guarantor (“Guarantor”) must agree to the terms of the payment plan on behalf of the business and agree to accept personal liability for the entire debt; and
  2. One additional Guarantor must agree to accept personal liability for the entire debt. If the business is a single member LLC, no additional Guarantor is required.

Guarantors signing the payment plan agreement must provide his or her social security number on the payment plan agreement.  Further, the business must waive the statute of limitations for assessment of the consumer’s use tax due under the payment plan.  The first month’s payment must be remitted at the time you submit your amnesty application.

The proposed rule for the use tax amnesty payment plan has been filed with the Joint Committee on Agency Rule Review (JCARR). Comments on the rule can be submitted to Taxation via e-mail.

CAN YOU PROVIDE EXAMPLES OF HOW TO CALCULATE
PAYMENTS UNDER THE PAYMENT PLAN?

The formula for calculating the monthly payment under the payment plan is:

  1. If amount due is $1,000 or less—the full amount must be paid with the amnesty application.
  2. If amount due is $84,000 or more—Total Amount Due Under Amnesty/84 months; or
  3. If amount due is more than $1,000 and less than $84,000—the monthly payment is $1,000.

Here are some examples:

Example 1—Total use tax liability is $10,000.  Since the minimum payment is $1,000, the monthly payment is calculated by dividing $10,000 by $1,000, or $1,000 per month for 10 months.

Example 2—Total use tax liability is $126,000.  Since the maximum payment period is 84 months, the monthly payment is calculated by dividing $126,000 by 84 or $1,500 per month for 84 months.

Example 3—Total use tax liability is $1,000 or less.  Since the minimum payment is $1,000, the full amount due must be remitted with the amnesty application.

Example 4—Total use tax liability is $1,700.  The first payment is $1,000 and second payment is $700.  For amounts not evenly divisible by 1,000, the final payment will be the remaining amount due.

WHAT ARE THE STEPS TO REQUEST AMNESTY?

Here’s a step-by-step guide to requesting amnesty.

  1. To calculate the consumer’s use tax due, complete the spreadsheet listing all untaxed taxable tangible personal property and services used, stored or consumed in Ohio during the amnesty period beginning with January 1, 2009 (or when you began making purchases of taxable tangible personal property used in Ohio if later than January 1, 2009).  The spreadsheet must include the name and address of the supplier, a brief description of the item(s) and/or service(s) purchased, the total purchase price and the county in which each purchase was used.  The spreadsheet is available at the bottom of this page..
  2. If not already registered to use the Ohio Business Gateway (“OBG”, go to http://business.ohio.gov ) and complete the OBG registration process.
  3. If you do not have a consumer’s use tax account, complete the registration process on OBG.
  4. If you were registered for consumer’s use tax as of June 1, 2011, please call 1-800-304-3211 on or after October 1, 2011 to request amnesty.
  5. On OBG, electronically complete and sign the amnesty return.  Enter the total amount of consumer’s use tax due by county as calculated in Step 1 above.
  6. Upload the spreadsheet at the link provided on OBG.
  7. Submit payment through OBG for either the full amount of consumer’s use tax due or, if you request and qualify for a payment plan, an initial payment equal to your first month’s payment amount.  (For further information regarding who qualifies for a payment plan see “Is There a Payment Plan Available?” on page 2.)
  8. If you have requested and qualify for a payment plan, ODT will mail a payment plan agreement to you for signatures.
  9. Mail the completed, signed payment plan agreement to the address below marked “ATTENTION—USE TAX AMNESTY.”  If ODT does not receive the signed payment plan agreement, your application will be rejected.  Please keep a signed copy for your records.

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