Ohio MFJ/MFS tax calculator

version 26.01.20

TY25 new items TY23 Ohio instruction booklet TY23 Ohio Quick Tax Reference (QTR)

Non-Ohio users: Please use Jeff Bogart's Estimated Tax Worksheet instead.

Ohio users: This tool is ONLY for MFJ/MFS comparison, and disables or sets certain items in the Estimated Tax Worksheet (ETW) accordingly.

The calculator assumes taxpayers are married and lived together at some time during the year. If that is not true, the results presented here are not valid.

Instructions:

Complete the Intake and Interview process with the client(s) first.
Organize documents for efficient entry.
Use the green 'Ohio Quick Start' button to enter common items and get preliminary results.
Always complete the top portion of the federal section (age? / blind? / retirement plan? / dependents?).
Complete the remainder of the federal section for greater accuracy.
Complete the Ohio section, including the school district.
When done review the results and click "Finish" at the bottom right of the Ohio section.

Optional: Suppress reminders about allocating IRA and Pension funds for Ohio retirement income credit and exclusions.

Note that Ohio is available only for tax years 2021 and later.

Do simple arithmetic in each cell using [+] [-] [*] [/] keys; finish with [Enter] or [=].
[Tab] moves forward, [Shift+Tab] moves backward. [Space bar] toggles checkboxes.

Advantages / disadvantages of MFS:

TY25 new items TY25 Ohio Quick Tax Reference (QTR) TY24 Ohio QTR

The federal Estimated Tax Worksheet below is provided courtesy of Jeff Bogart.
Jeff's other tax tools can be found here.

include withheld & estimated taxes Why Tab order: Row Data group Person	Taxpayer $		Spouse $
Marketplace/ACA (form 1095-A) Caution	ACA		ACA
Wages (including tips and overtime)
Total Qualified Tips (TY25~28)
Total Qualified Overtime (TY25~28)
W-2 box 12 voluntary retirement svgs
Fed withholding
OH withholding
SD withholding
ST Cap Gains minus ST Cap Losses
LT Cap Gains minus LT Cap Losses
Other fully taxable income
Taxable IRA distributions		RIC¹		RIC¹
Fed withholding
OH withholding
Pension income taxed by Ohio		RIC¹		RIC¹
Uniformed Services Retirement
Disability income if not taxed by Ohio
Survivor income if not taxed by Ohio
Fed withholding
OH withholding
Social Security & equiv.
Fed withholding
		SE HID²		SE HID²
Unemployment
Fed withholding
OH withholding
Estimated tax paid and other Fed withholding
Estimated tax paid and other OH withholding
Estimated tax paid and other SD withholding
Deductible IRA contributions Caution
Roth contributions (for savers credit)
Other Adj as positive (but not IRA, SE)
Total Qualified Loan Interest (TY25~28)
Medicare premiums paid
HC ins. subj. to OH % of AGI threshold
HC ins. at 100% for OH (incl ACA, COBRA)
LTC Insurance³ (apply age based limits)

'Submit' overwrites current entries in both the federal and Ohio sections below (except certain manual entries) (blank = 0).
'Close' closes (hides) the Ohio Quick Start section, but has no other impact.

Always complete the top section of the Estimated Tax Worksheet below.

For greater accuracy enter additional data in the federal section below, then continue to the Ohio section.

¹ RIC: Check the box if the entire distribution qualifies for the Ohio Retirement Income Credit.
² SE Health Insurance Deduction: Check the box to include the individual's health insurance in the SEHI calculation.
³ LTC: Long Term Care calculations use data as input, without considering age based limits. Adjust Ohio as needed.

Description: Expand All Collapse All			Joint	TP	SP
Federal AGI						IT 1040: 1
Additions	(non-OH state/local govt int and div; & less common items) Additions
Deductions (Expand)
Federal Schedule C: Business Income Deduction			0			Sch Adj: 11
Federal Schedule E: Business Income Deduction [max]			0			Sch Adj: 11
Federally taxed State/Local refunds, credits, offsets			0			Sch Adj: 13
Taxable Soc Security & RR Equiv Deduction			0			Sch Adj: 14
(RR disability, RR unemployment, RR retirement other than SS equiv.) Certain RR benefits			0			Sch Adj: 15
(OH based muni bonds) Interest or gains on certain OH obligations			0			Sch Adj: 16
Amounts contributed to Ohio STABLE account			0			Sch Adj: 18
Taxable interest entered in federal section			0
Ordinary dividends entered in federal section			0
(>TY23; INT must be in fed AGI) Contributions to & interest earned on Ohio Homebuyer Plus Accouts			0			Sch Adj:24
(INT & DIV on Federal obligations) Federal Int and Div exempt from state taxation			0			Sch Adj:20
(State tax refund in federal AGI) Refund of federal Sched A item included in AGI			0			Sch Adj: 22
Military pay received by OH residents while stationed outside OH [MIL]			0			Sch Adj: 26
Military pay received by nonresident military and civilian spouses [MIL]			0			Sch Adj: 27
Military injury grants and veterans disability severance [MIL]			0			Sch Adj: 29
Certain OH National Guard reimbursements and benefits [MIL]			0			Sch Adj: 30
Amounts contributed to Ohio CollegeAdvantage: Ohio's 529 plan			0			Sch Adj: 31
Pell/OH College Opportunity taxable grant used for room and board			0			Sch Adj: 32
Ohio educator expense in excess of federal deduction ($250 limit per educator)			0			Sch Adj: 33
IRA and Pension & annuity exclusions and credits (Expand)
Taxable IRA distributions reported on federal return			0
Taxable IRA distributions qualifying for Retirment Income Credit [max]			0
Taxable pensions and annuities reported on federal return			0
Ohio excludable Uniformed Services Retirement Income [max]			0			Sch Adj: 28
Ohio excludable disability benefits [max]			0			Sch Adj: 34
Ohio excludable survivor benefits [max]			0			Sch Adj: 35
Taxable pension(s) qualifying for Retirement Income Credit [max]			0
(ex: unrepaid loans against / early withdrawals from pension) Pension funds not allocated above			0
Wages (etc.) reported on federal return			0
(ex: 1099-R disability reported as wages on federal return) Excludable disability wages			0
Medical (Expand)		Medical insurance used for federal SE Health Ins deduction:
Remaining medical insurance subject to % of AGI threshold			0
Non-insurance health care expenses subject to % of AGI threshold			0	0	0
(+/-) Adjustments to amounts subject to % of AGI threshold
Total subject to % fo AGI threshold			0
Available medical deduction ST after % of AGI threshold			0
(100% items: ACA, COBRA, self-paid non-Employer, LTC) Remaining fully deductible medical insurance
(+/-) Adjustments to fully deductible medical insurance
(net deduction after % of AGI reduction where required) Total available Ohio medical deduction			0			Sch Adj: 36
Unemployment		Unemployment (FYI)	0
Calculated values (Expand)		Ohio AGI
Total Ohio Additions			0	0	0	IT 1040:2a
(includes medical and business deductions) Total Ohio Deductions			0			IT 1040:2b
Ohio AGI			0			IT 1040: 3
Ohio MAGI			0
Exemption Amount			0			IT 1040: 4
Ohio income tax base			0			IT 1040: 5
Ohio taxable business income			0			IT 1040: 6
Ohio business tax liability			0			IT 1040: 8b
Ohio taxable nonbusiness income			0			IT 1040: 7
Ohio nonbusiness tax liability			0			IT 1040: 8a
Ohio income tax liability before credits			0			IT 1040: 8c
Total nonrefundable credits			0			IT 1040: 9
Credits (Expand)
Total funds qualifying for Retirement Income Credit			0	0	0
Retirement Income Credit			0			Sch Cr: 2
Senior citizen credit			0			Sch Cr: 4
Child and dependent care credit on federal return			0			f2441
Child and dependent care credit [T S lived in US more than 1/2 yr]			0			Sch Cr: 6
Qualified campaign Contributions			0
Campaign Contributions credit			0			Sch Cr: 8
Income based exemption credit			0			Sch Cr: 9
Subtotal of nonrefundable credits (Tier 1)			0			Sch Cr: 10
Tax liability less Subtotal of nonrefundable credits (Tier 1)			0			Sch Cr: 11
Qualifying funds for joint filing credit [ auto]			0
Joint filing credit			0	n/a	n/a	Sch Cr: 12
EIC from federal return
(OH EIC is 30% of Federal amount, nonrefundable] Earned income credit						Sch Cr: 13
(books, subscriptions, software; Non-Covid related) Home school expenses
($250 maximum per retun) Home school credit			0	0	0	Sch Cr: 14
(donation to listed organization) Qualifying scholarship donation			0
($750 maximum per retun) Scholarship donation credit			0			Sch Cr: 15
Nonchartered, nonpublic school tuition			0
Nonchartered, nonpublic school credit			0			Sch Cr: 16
			0
($1500 min, $10,000 max, 5 consecutive yr carryover for unsued)			0			Sch Cr: 17
(Low-income/affordable single-family housing credit) Nonrefundable credits not listed elsewhere
Sum of additional Nonrefundable credits (Tier 2)			0			Sch Cr: 28
Tax liability minus additional nonrefundable credits (Tier 2)			0			Sch Cr: 29
Nonresident portion of OH AGI						Sch Cr: 30
OH NRC factor			0			Sch Cr: 32a
OH nonresident credit			0			Sch Cr: 32
Amount of OH AGI taxed by another state
OH RC factor			0			Sch Cr: 35a
Potential OH resident credit			0			Sch Cr: 35
Income tax paid to another state						Sch Cr: 36
OH resident credit			0			Sch Cr: 37
Total OH nonrefundable credits			0			IT 1040: 9
(After nonrefundable credits) OH tax liability			0			IT 1040:10
SD Tax (Expand) {None Traditional Earned } Rate:			0			SD 100
School District taxable income			0			SD 100: 1
School District Tax Before Credits			0			SD 100:2
School District Senior Credit			0			SD 100:3
(As estimated in the ETW above) Federal Tax Liability			0
Combined Federal, Ohio, and School District tax liability			0
Enter untaxed foreign income, if any, for Medicare IRMAA			0			IRMAA
Medicare IRMAA MAGI			0
APPROXIMATE additional income that will cause higher Medicare premiums			0
For selected TY, data is preliminary or estimated and subject to change; Referenced materials & forms may be from prior years & not valid.
			0		Conclusion>
Combined refund due or amount owed after applying estimated payments and taxes withheld			0			Combined
Federal refund due or amount owed after applying estimated payments and taxes withheld			0			Federal
Ohio refund due or amount owed after applying estimated payments and taxes withheld			0			Ohio
School district refund due or amount owed after applying estimated payments and taxes withheld			0			SD

Ohio MFJ/MFS tax calculator

Ohio tax calculator