# Ohio Tax Deduction Checklist for Residents

Ohio's tax return has more moving parts than most residents expect: a state income tax, a school district tax in many districts, and a stack of credits and deductions that do not appear on the federal return. This twenty-point checklist walks Ohio residents through the items worth checking before filing — retirement credits, the 529 and ABLE deductions, business income rules, and property tax relief — so nothing valuable is missed. It is written for Ohio residents filing their own returns, and for anyone helping family members file in the state.

## Resource

1. Ohio state income tax — check the current brackets and your taxable income
2. Ohio school district income tax — many districts levy one; confirm yours
3. Ohio retirement income credit — up to $200 if you qualify
4. Senior citizen credit — $50 per return for qualifying seniors
5. Earned income credit — Ohio matches 30% of the federal credit
6. Child and dependent care credit — check Ohio's version of the federal credit
7. 529 college savings deduction — up to $4,000 per beneficiary per year
8. Ohio ABLE account contributions — deductible up to $4,000 per beneficiary
9. Medical expense deduction — Ohio allows expenses above 7.5% of AGI
10. Business income deduction — up to $250,000 of business income
11. Small business investor income deduction — check the current percentage
12. Ohio use tax — report out-of-state online purchases
13. Property tax homestead exemption — seniors and disabled homeowners
14. Owner-occupancy credit — 2.5% reduction on qualifying homes
15. Nonbusiness credit — the $20 per exemption credit
16. Joint filing credit — available when both spouses have income
17. Lump-sum retirement credit — for qualifying lump-sum distributions
18. Disability and survivorship benefits — check Ohio's exemptions
19. Military pay exclusions — active-duty and reserve rules differ
20. Keep W-2s, 1099s, and school district codes filed together

## How to use

1. Pick the items that fit your situation and ignore the rest — a template pack works best when you use ten items well, not all of them once.
2. Replace every bracketed placeholder ([Business Name], [topic], [Name]) with your own details before publishing or sharing.
3. Save your customized version in one place so you can reuse it next time without starting over.
4. Review the result once in its real context — a listing, a page, or a reply — before moving on.