Do I need to file an OH AND a WV tax return?

I am a full-time resident of the state of Ohio (since 2009) where I am a full time graduate student. My only income in the year 2010 was from the state of WV, where it was taxed. Because I did not earn any wages in Ohio, nor was any Ohio income tax withheld, do I need to file an Ohio return? Here is what the Ohio Dept of Taxation website states:

Who Must File

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, but are not limited to, the following:

* Wages earned in Ohio (note: see "Exception," below),

* Ohio lottery winnings,

* Income or gain from Ohio property,

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

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

Exception

A full-year nonresident living in a border state does not have to file if the nonresident's only Ohio-sourced income is wages received from an unrelated employer.

Generally, you do not have to file an Ohio return if you have no Ohio income tax withheld AND if...

* you are single AND your federal adjusted gross income is less than or equal to $11,600 AND you have no Schedule A adjustments.

* you are married, filing jointly AND your federal adjusted gross income is less than or equal to $13,200 AND you have no Schedule A adjustments.

* your only source of income is retirement income that is eligible for the retirement income credit (line 48) AND the credit is the same or larger than your tax before credits (line 6).

* your personal exemption and dependent exemption amount on line 4 is the same as or more than your Ohio adjusted gross income (line 3).

* you are a nonresident military service member whose only income is military pay, or a nonresident spouse of a military service member ; you are strongly encouraged to file an IT 10 form each year as verification, see Nonresident Military Service Members and Spouses for more information.

Since I am filing single, my income is under $11,600 and I'm not using Schedule A, I do not have to file with Ohio, correct?

Thank You for your help!

Update:

Thank You! I did change my residency status when I moved to Ohio because I was originally working here, but it became too much on top of school and clinic. I will not worry about filing in Ohio.

3 Answers

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  • Gerald
    Lv 4
    10 years ago
    Favorite Answer

    This can get complicated, because it depends on OH tax law. I'll start by saying that I do not live in OH.

    IF you are a resident of OH with income over $11,600, then yes, you need to file a OH tax return. The state may give you a credit for the tax paid to another state or not (depending on the OH tax rules). With less than the $11,600, then no requirement to file is met.

    IF you are a nonresident (not from OH, and just there for school), then the answer is no.

    The key for this could be if you are a true resident of the state. Generally, students in a state other than their "home state" do not change residency to the school state. The student's state of residency could change if they move into an apartment, change their driver's license, or register to vote in the school state though, so it depends on the actions the student takes.

  • tro
    Lv 7
    10 years ago

    your tax home is where you work unless the job is short, temporary, less than a year

    it would appear that this WV income is short term and if you are actually a resident of Ohio(driver's license, bank accounts, registered to vote etc) you would file a non resident for WV and more than likely Ohio requires you to report income from all sources

    as a non resident of WV you may be refunded some of the withheld taxes

  • Judy
    Lv 7
    10 years ago

    Looks like that's what it says.

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