Ohio state income tax — ITIN filer guide

Ohio taxes income at a flat 2.75% (tax year 2026), administered by the Ohio Department of Taxation. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

FLAT rate: 2.75%

  • State return form: Ohio IT 1040 (plus Form SD 100 if in a taxing school district)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: No tax on the first $26,050 of income (0% bracket, 2026); filers below that generally owe nothing but may need to file to recover withholding — see tax.ohio.gov 'Who must file'.
  • State sales tax: 5.75%
  • Special regime: Roughly 200 school districts levy an additional School District Income Tax (commonly 0.5-2%, filed on Form SD 100), and most cities levy municipal income taxes (e.g., Columbus and Cleveland 2.5%).
  • Scheduled change: HB 96 (2025 budget) completed the move to a flat tax: 2.75%/3.125% two-bracket in TY2025, single flat 2.75% from TY2026 onward; the first $26,050 of income remains taxed at 0%.

Ohio refund timing

  • E-filed returns: Most original returns with direct deposit: refund within 15 business days; e-filed with paper check: generally within 22 business days.
  • Paper returns: Mailed returns and/or refund-check requests generally take 8 to 10 weeks to process.
  • Check your Ohio refund status

State tax agency

  • Ohio Department of Taxation — tax.ohio.gov
  • Phone: 1-800-282-1780
  • Free filing option: OH|TAX eServices (myportal.tax.ohio.gov) — the state's free online filing/account portal for IT 1040 and SD 100.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Ohio state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Ohio IT 1040 (plus Form SD 100 if in a taxing school district)
  3. Apply state-specific deductions and credits
  4. E-file — OH|TAX eServices (myportal.tax.ohio.gov) — the state’s free online filing/account portal for IT 1040 and SD 100.
  5. Or visit a VITA site for free in-person preparation

Ohio state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Ohio Earned Income Credit — 30% of the federal EITC

✗ SSN required (not available to ITIN filers)

Nonrefundable (offsets liability only). ORC 5747.71 limits it to 'eligible individuals' under IRC section 32 (the federal EITC), whose SSN requirement excludes ITIN-only filers.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Ohio Department of Taxation.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.