1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you...

28
Ohio 1 996 Individual Income Tax Forms and Instructions This booklet contains 2 copies of Form IT-1040, the standard Ohio income tax form. Do you need help with your taxes? Use F.A.S.T. to call us: 1-800-282-1784, see page 27 Visit us - see the back cover to find our office located closest to you. Write us - Ohio Department of Taxation P.O. Box 2476 Columbus, Ohio 43266-0076 OHIO Department of Taxation Columbus, Ohio 43270 Use this label on your income tax return. If you use a professional tax preparer, give the label to them with your other tax information. Use of the label speeds up the processing of your return.

Transcript of 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you...

Page 1: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Ohio1996 Individual Income Tax

Forms and Instructions This booklet contains 2 copies of Form IT-1040 the standard Ohio income tax form

Do you need help with your taxes

Use FAST to call us 1-800-282-1784 see page 27

Visit us - see the back cover to find our office located closest to you

Write us - Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

OHIO Department of Taxation Columbus Ohio 43270

Use this label on your income tax return If you use a professional tax preparer give the label to them with your other tax information Use of the label speeds up the processing of your return

Index Page Business credits 9

Child amp dependent care 14

Correcting your return 5

Deceased taxpayer 4

Due date 3

Estimated payments 3

Extension of time 4

FAST 27

Filing requirements 3

How to get forms see back

Joint filing credit 8

Medical savings accrsquot 513

Military 3

Ohio political party fund 7

Part-year residents 915

Penalties amp interest 5

Political contr credit 15

Privacy Act 7

Residency status 7

Retirement inc credit 13

School distr no 24-26

Sr citizenrsquos credit 13

Tax help see back

Tax tables 16-22

New for 1996

Exemption Increased The personal and dependent exemption deductions were increased for 1996 The per-sonal exemption claimed by the taxpayer and their spouse has been increased to $750 and the dependent exemption has been increased to $850 for 1996

Lowered Tax Rate The tax rate in Ohio was reduced by 6609 The lower tax rate is reflected in the tax table contained in this booklet

Medical Savings Account This allows you to save money for medical bills and deduct up to $3000 ($6000 for joint filers) and related earnings from your Ohio tax-able income

Dear Ohio Taxpayer This is your 1996 Ohio Income Tax Return Form IT-1040 and Instructions Thank you for making the Ohio tax system work by filing your tax returns on a timely basis

If you are married have dependents or make more than $50000 you must file the standard Form IT-1040 If you are single have no dependents and have an income under $50000 you may use the ldquoeasierrdquo state tax Form IT-1040EZ For Form IT-1040EZ call any of the offices listed on the back cover

Due to recent law changes your personal exemption has been increased from $650 to $750 and the dependent exemption has been increased to $850 In addition the tax rates were reduced by over 66 Also a new deduction is available on the standard form for individuals depositing funds into a medical savings account See page 5 for more details

Our job at the Ohio Department of Taxation is to make it as easy as possible for you to meet your tax obligation We have a computerized telephone system called FAST (Fast Answers about State Taxes) Please see page 27 for more details Forms and instructions are now available on our internet ldquoaddressrdquo at HTTPwwwtaxstateohustax

Please call visit or write us if you have any questions or comments

Sincerely

Roger WTracy Tax Commissioner

The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports

The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services is supported by a 30 cent share When combined with educa-tion these three categories total 77 cents or nearly four-fifths of every tax dollar

These figures represent the statersquos General Revenue Fund for the fiscal year which ended June 30 1996 excluding welfare reimbursement

Ohiorsquos Tax Dollars 1996

37cent

41cent

6cent

3cent

13cent

Sales Tax

Cigarette and13 Alcohol Taxes

Other

Income Tax

Corporate and13 Utility Taxes

Where the Tax Dollar Comes From

Where the Tax Dollar Goes

ElementarySecondary13 School

Property Tax13 Relief

Colleges and13 Universities

General13 Government

Law Enforcement

Human Services

Other -- 1cent

31cent

16cent

7cent 30cent

10cent

5cent

2

General Information Do I have to file an Ohio income tax return

Every Ohio resident and part-year resident is subject to the Ohio income tax so is every nonresident or part-year resident who directly as a sole proprietor or through a partnership S corporation or a limited liabili-ty company earns or receives income from Ohio sources However there are some people who do not have to file an Ohio income tax return Below are some general guidelines for filing or nonfiling

You do have to file an Ohio return if you bull Have completed Schedule A (on the back of the Ohio return) bull Had Ohio income tax withheld bull Are due an Ohio income tax refund bull Are single under age 65 AND your Federal Adjusted Gross Income is $3850 or more bull Are single age 65 or over AND your Federal Adjusted Gross Income is $8400 or more bull Are married filing jointly under age 65 AND your total Federal Adjusted Gross Income is $7000 or

more bull Are married filing jointly age 65 or over AND your total Federal Adjusted Gross Income is $10550 or

more

You do not have to file an Ohio return if bull Your only source of income is retirement income (as defined on page 13 line 45 instructions) which is

eligible for the Retirement Income Credit AND the credit (line 45) is the same or larger than your tax before credits (line 6)

bull You are eligible for the Senior Citizen Credit AND your tax before credits (line 6) is $50 or less bull Your exemption amount on line 4 is the same as or more than your Ohio Adjusted Gross Income (line 3)

You may not have to file an Ohio return if bull You live in Indiana Kentucky West Virginia Pennsylvania or Michigan and work in Ohio Please see

the instructions for line 32 on page 11 of this booklet

If we mailed you an Ohio income tax return with a preprinted label and you do not have to file please fill out and send in the Individual Information Notice (IT-10) on page 23 of this booklet

Which Ohio form should I use

You may be able to use Ohio Form IT-1040EZ if bull You were single and did not claim any dependents bull You were not 65 or older bull Your taxable income is less than $50000 bull You do not claim any Ohio adjustments or credits bull You were a full year resident of Ohio If you do not qualify to use Form IT-1040EZ you must use form IT-1040 contained in this booklet

File on or before April 15 1997 for the 1996 calendar year Returns for other tax periods are due on orWhen and before the 15th day of the fourth month following the close of your taxable year Make check or money

where do order payable to ldquoTreasurer of State of Ohiordquo

I file MAIL REFUNDS AND CREDITS TO MAIL TAX DUES TO OHIO DEPARTMENT OF TAXATION OHIO DEPARTMENT OF TAXATION PO BOX 2679 PO BOX 2057 COLUMBUS OHIO 43270-2679 COLUMBUS OHIO 43270-2057

Do I have to pay estimated tax for 1997

You must pay estimated tax if your 1997 tax after withholding will be more than $300

If you are required to pay estimated tax file a 1997 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on the back of this booklet

CAUTION 1997 estimated tax payments are due on April 15 1997 June 16 1997 September 15 1997 and January 15 1998

If you donrsquot want to make estimated payments you may increase the amount of state tax your employer withholds from your wages so that your 1997 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

Yes Ohio law differs from the federal law by permitting dependents who are claimed on their parentrsquos taxCan dependents return to claim themselves on their Ohio return

claim themselves

What if I am in the military

If you are an Ohio resident your entire federal adjusted gross income including your military pay is taxed by Ohio even if you spent no time in Ohio during 1996 Ohio will allow you to calculate a tax credit if your non-military pay was taxed by another state See Schedule C

If you are not an Ohio resident Ohio does not tax your military pay Ohio will tax your non-military pay included in your federal adjusted gross income if the non-military pay was earned in Ohio Income from a non-military Ohio job or Ohio rental property would be taxable to Ohio See Schedule D

What if I am unsure of my state of residency See Ohio residency status on page 7

3

How do non-residents or part-year residents allocate busi-ness income

A nonresident or part-year resident who is engaged in business (directly or through a partnership S cor-poration or limited liability company) with activities inside Ohio must complete Form IT-2023 (Instructions for Allocating and Apportioning Income and the Part-YearNonresident worksheet) to deter-mine the nonresident credit to be taken on the IT-1040 Schedule D Nonresident partners nonresident shareholders of an S corporation or nonresident members of a limited liability company may be eligible to file a composite return

Nonresident Partners and Nonresident Members Nonresident partners and nonresident members may be eligible to file Form IT-4708 the Ohio Nonresident Partnersrsquo Income Tax Return A partnership (or limited liability company) having two or more nonresident partners (or members) may file a single return on behalf of such nonresident partners (or members) Nonresident partners (or members) with Ohio income in addition to the partnership (or limited liability company income) must file Ohio Income Tax Return (Form IT-1040) on their own behalf

Nonresident Shareholders of an S corporation Generally an S corporation may each year file a master return on behalf of and as agent for its electing non-resident shareholders having no Ohio-sourced income other than their distributive share of income from the S corporation Use Form IT-1040M Ohio Master Return for Nonresident Shareholders of an S Corporation The use of this return is not available to nonresident shareholders with Ohio income in addition to the S corporation income Such nonresident shareholders must file the Ohio Individual Income Tax Return (Form IT-1040)

To obtain Form IT-4708 or Form IT-1040M contact one of the offices of the Ohio Department of Taxation listed on the back of this booklet

What if a taxpayer has died

If a taxpayer died before filing a return for 1996 the taxpayerrsquos spouse or personal representative may have to file and sign a return for the person who died A personal representative can be the executor adminis-trator or anyone who is in charge of the deceased personrsquos property bull Use the same form and filing status that the taxpayer would have used if living bull In the name and address area write ldquoDECEASEDrdquo and the date of death after the personrsquos first name

Claiming a refund for a deceased person If you are a surviving spouse filing a joint return with the deceased file only the tax return to claim the refund If you are a court appointed representative file the return and attach a copy of the certificate that shows your appointment All other filers must attach a copy of Federal Form 1310

CAUTION We cannot rewrite a decedentrsquos refund check (ie payable to the estate of the decendent or to add an executorrsquos name)

What if I need more time to file

If you need more time to file your Ohio return you must qualify for an extension of time to file your fed-eral income tax return To find out how to obtain an extension of time to file your federal income tax return see the instructions for the US Individual Income Tax Return (IRS Form 1040) If you qualify for and obtain a federal extension of time to file then you automatically have the same extension of time for filing your Ohio return However you must attach to your Ohio return a copy of the IRS automatic extension (IRS Form 4868) and if you requested even more time to file beyond the automatic extension the IRS notice granting you further time to file

CAUTION An extension of time to file does not give you an extension of time to pay

If you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the balance of your Ohio income tax by April 15 1997 Ohio Form IT-40P should accompany your payment of the balance due which you must mail by April 15 1997 Be sure you place on the check both your social security number and the phrase ldquo1996 IT-40P Paymentrdquo (see the bottom of page 23)

You will owe interest and could owe penalties on any amount of 1996 tax which you do not pay by April 15 1997 mdash even if you qualify for and elect to take a federal and Ohio extension of time to file See ldquoDo I Owe Penalties and Interestrdquo on page 5

Yes you may In rounding off to the nearest whole dollar drop any amount less than 50 cents IncreaseMay I round off amounts from 50 to 99 cents to the next higher dollar

cents to the nearest dollar

Your cancelled check may be used as proof of receipt of your tax payment If you make payment with aWhat if I want money order be sure to keep your copy for your records

a receipt

4

Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare yourWhat tax return Keep these records for at least 4 years from the later of the filing due date or the date you filed the

records do I return

need to keep Your tax return may be audited by the Ohio Department of Taxation If your return is audited you must be able to prove all claims and items listed on your return

What if I need to correct my income tax return after I mail it

Any change or correction to your return can be made by filing an Amended Ohio Income Tax Return (Form IT-1040X) You can get this form from one of the offices of the Ohio Department of Taxation listed on the back of this booklet

If you correct your federal income tax return yoursquoll probably have to correct your Ohio return too File an Amended Ohio Income Tax Return within 60 days of filing the amended federal return

If the Internal Revenue Service audits your federal return you may have to make changes on your Ohio return File an Amended Ohio Income Tax Return within 60 days of the final determination of the federal change

CAUTION The Internal Revenue Service tells us about all changes it makes to your federal return To avoid penalties be sure to amend your Ohio return within 60 days of the final determination of the federal changes

Do I have to file a School District IncomeTax Form

Certain school districts in Ohio have an additional income tax These school districts are marked with an asterisk () on pages 24 through 26 in this booklet If you lived in one of these districts during all or part of 1996 you must file an Ohio School District Income Tax Return (Form SD-100) File Form SD-100 with the Department of Taxation at the same time you file your Ohio return To get Form SD-100 contact your local school board office or one of the offices of the Department of Taxation listed on the back of this booklet

Do I owe Penalties and Interest

A failure to file penalty the greater of $50 per month up to a maximum of $500 or 5 per month up to a maximum of 50 of the tax will be charged if you file your Ohio Income Tax Return after the due date unless the due date is extended by a federal extension A failure to pay penalty of double the interest charged will apply if you do not pay the full amount of tax by April 15 1997 However this penalty may not apply if you have obtained a federal extension of time to file and line 18 of Form IT-1040 equals or exceeds 90 of line 14 of this form In all cases interest will be charged from the date the tax should have been paid (April 15 1997) until the date of payment An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned to us unpaid by the bank The interest rate for 1996 and 1997 is 9

What is a Medical Savings Account and what are the qualifications

A medical savings account is used to pay eligible medical expenses of the account holder the account hold-errsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a per-son that participates in either a sickness and accident plan a plan offered by a Health Maintenance Organi-zation or a self-funded employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act (ERISA) An administrator must be designated for a medical savings account at the time the account is opened The designated administrator must be one of the following bull a federally or state chartered bank savings and loan association savings bank or credit union bull a trust company authorized to act as fiduciary bull an insurer authorized under Ohiorsquos insurance laws bull a dealer or a salesperson licensed under Ohiorsquos securities laws bull an administrator licensed under Ohiorsquos third party administrator law bull a certified public accountant bull an employer that administers an employee benefit plan or bull a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administrators may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying purpose may result in increased Ohio taxes (see line 29) An ldquoeligiblerdquo medical expense would include any expense for a service rendered by or for an article device or drug prescribed by a licensed health care provider or a Christian Science practitioner A ldquoqualifiedrdquo dependent is any of the following bull the account holderrsquos child if under 19 years of age or under 23 years of age if a full-time student at an

accredited college or university bull the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or bull the account holderrsquos child who is legally entitled to the provision of proper or necessary subsistence who is

not otherwise emancipated married or a member of the armed forces of the United States

5

Your mailing label mdash what does it mean Postal service local delivery routeThese are ldquocheck digitsrdquo which are within your Zip Code This is notcomputer shorthand They are used

Your social security number

to ensure that your social security number is entered correctly onto our computer files

Your name and address

CAR-RT SORT CR01

651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253

Your Zip Code and the mail bag number pre-sort designation

Why use the label

The mailing label on the front of the instruction booklet is designed to speed processing at our service center and pre-vent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

always present

This is your school district number that you reported to us last year

Besides your name address and social security number the label contains mailing codes your school district number reported to us by you last year and a ldquocheck digitrdquo number that appears at the end of your social security number The above diagram shows you where these items appear

Form IT-1040 Instructions for top of the form Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedil

After you have completed your return take the label off the front of the tax booklet and put it in the ldquoNamerdquo space on the return you send in

If the label shows both spouses names and social security numbers but you are filing separate returns you cannot use the label

If you received a label with incorrect information cross out any errors and print the correct information on the label Add any missing items (such as an apartment number)

If you didnrsquot receive a label please print or type your name address and social security number in the spaces provided If this is a joint return print or type both names and social secu-rity numbers in the spaces provided

Write the first four letters of the name of your county where you lived at the end of 1996

Filing status Mark the box next to your filing status Your filing status will be the same as the one you used on your federal income tax form this year with the following exceptions

Mark the single box on your Ohio return if on your federal return you marked the box

ldquoHead of Householdrdquo (with qualifying person) OR

ldquoQualifying widow(er)rdquo with dependent child

Caution IF you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio IF you and your spouse file separate returns for your federal income tax you MUST file separate returns for Ohio

6

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 2: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Index Page Business credits 9

Child amp dependent care 14

Correcting your return 5

Deceased taxpayer 4

Due date 3

Estimated payments 3

Extension of time 4

FAST 27

Filing requirements 3

How to get forms see back

Joint filing credit 8

Medical savings accrsquot 513

Military 3

Ohio political party fund 7

Part-year residents 915

Penalties amp interest 5

Political contr credit 15

Privacy Act 7

Residency status 7

Retirement inc credit 13

School distr no 24-26

Sr citizenrsquos credit 13

Tax help see back

Tax tables 16-22

New for 1996

Exemption Increased The personal and dependent exemption deductions were increased for 1996 The per-sonal exemption claimed by the taxpayer and their spouse has been increased to $750 and the dependent exemption has been increased to $850 for 1996

Lowered Tax Rate The tax rate in Ohio was reduced by 6609 The lower tax rate is reflected in the tax table contained in this booklet

Medical Savings Account This allows you to save money for medical bills and deduct up to $3000 ($6000 for joint filers) and related earnings from your Ohio tax-able income

Dear Ohio Taxpayer This is your 1996 Ohio Income Tax Return Form IT-1040 and Instructions Thank you for making the Ohio tax system work by filing your tax returns on a timely basis

If you are married have dependents or make more than $50000 you must file the standard Form IT-1040 If you are single have no dependents and have an income under $50000 you may use the ldquoeasierrdquo state tax Form IT-1040EZ For Form IT-1040EZ call any of the offices listed on the back cover

Due to recent law changes your personal exemption has been increased from $650 to $750 and the dependent exemption has been increased to $850 In addition the tax rates were reduced by over 66 Also a new deduction is available on the standard form for individuals depositing funds into a medical savings account See page 5 for more details

Our job at the Ohio Department of Taxation is to make it as easy as possible for you to meet your tax obligation We have a computerized telephone system called FAST (Fast Answers about State Taxes) Please see page 27 for more details Forms and instructions are now available on our internet ldquoaddressrdquo at HTTPwwwtaxstateohustax

Please call visit or write us if you have any questions or comments

Sincerely

Roger WTracy Tax Commissioner

The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports

The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services is supported by a 30 cent share When combined with educa-tion these three categories total 77 cents or nearly four-fifths of every tax dollar

These figures represent the statersquos General Revenue Fund for the fiscal year which ended June 30 1996 excluding welfare reimbursement

Ohiorsquos Tax Dollars 1996

37cent

41cent

6cent

3cent

13cent

Sales Tax

Cigarette and13 Alcohol Taxes

Other

Income Tax

Corporate and13 Utility Taxes

Where the Tax Dollar Comes From

Where the Tax Dollar Goes

ElementarySecondary13 School

Property Tax13 Relief

Colleges and13 Universities

General13 Government

Law Enforcement

Human Services

Other -- 1cent

31cent

16cent

7cent 30cent

10cent

5cent

2

General Information Do I have to file an Ohio income tax return

Every Ohio resident and part-year resident is subject to the Ohio income tax so is every nonresident or part-year resident who directly as a sole proprietor or through a partnership S corporation or a limited liabili-ty company earns or receives income from Ohio sources However there are some people who do not have to file an Ohio income tax return Below are some general guidelines for filing or nonfiling

You do have to file an Ohio return if you bull Have completed Schedule A (on the back of the Ohio return) bull Had Ohio income tax withheld bull Are due an Ohio income tax refund bull Are single under age 65 AND your Federal Adjusted Gross Income is $3850 or more bull Are single age 65 or over AND your Federal Adjusted Gross Income is $8400 or more bull Are married filing jointly under age 65 AND your total Federal Adjusted Gross Income is $7000 or

more bull Are married filing jointly age 65 or over AND your total Federal Adjusted Gross Income is $10550 or

more

You do not have to file an Ohio return if bull Your only source of income is retirement income (as defined on page 13 line 45 instructions) which is

eligible for the Retirement Income Credit AND the credit (line 45) is the same or larger than your tax before credits (line 6)

bull You are eligible for the Senior Citizen Credit AND your tax before credits (line 6) is $50 or less bull Your exemption amount on line 4 is the same as or more than your Ohio Adjusted Gross Income (line 3)

You may not have to file an Ohio return if bull You live in Indiana Kentucky West Virginia Pennsylvania or Michigan and work in Ohio Please see

the instructions for line 32 on page 11 of this booklet

If we mailed you an Ohio income tax return with a preprinted label and you do not have to file please fill out and send in the Individual Information Notice (IT-10) on page 23 of this booklet

Which Ohio form should I use

You may be able to use Ohio Form IT-1040EZ if bull You were single and did not claim any dependents bull You were not 65 or older bull Your taxable income is less than $50000 bull You do not claim any Ohio adjustments or credits bull You were a full year resident of Ohio If you do not qualify to use Form IT-1040EZ you must use form IT-1040 contained in this booklet

File on or before April 15 1997 for the 1996 calendar year Returns for other tax periods are due on orWhen and before the 15th day of the fourth month following the close of your taxable year Make check or money

where do order payable to ldquoTreasurer of State of Ohiordquo

I file MAIL REFUNDS AND CREDITS TO MAIL TAX DUES TO OHIO DEPARTMENT OF TAXATION OHIO DEPARTMENT OF TAXATION PO BOX 2679 PO BOX 2057 COLUMBUS OHIO 43270-2679 COLUMBUS OHIO 43270-2057

Do I have to pay estimated tax for 1997

You must pay estimated tax if your 1997 tax after withholding will be more than $300

If you are required to pay estimated tax file a 1997 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on the back of this booklet

CAUTION 1997 estimated tax payments are due on April 15 1997 June 16 1997 September 15 1997 and January 15 1998

If you donrsquot want to make estimated payments you may increase the amount of state tax your employer withholds from your wages so that your 1997 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

Yes Ohio law differs from the federal law by permitting dependents who are claimed on their parentrsquos taxCan dependents return to claim themselves on their Ohio return

claim themselves

What if I am in the military

If you are an Ohio resident your entire federal adjusted gross income including your military pay is taxed by Ohio even if you spent no time in Ohio during 1996 Ohio will allow you to calculate a tax credit if your non-military pay was taxed by another state See Schedule C

If you are not an Ohio resident Ohio does not tax your military pay Ohio will tax your non-military pay included in your federal adjusted gross income if the non-military pay was earned in Ohio Income from a non-military Ohio job or Ohio rental property would be taxable to Ohio See Schedule D

What if I am unsure of my state of residency See Ohio residency status on page 7

3

How do non-residents or part-year residents allocate busi-ness income

A nonresident or part-year resident who is engaged in business (directly or through a partnership S cor-poration or limited liability company) with activities inside Ohio must complete Form IT-2023 (Instructions for Allocating and Apportioning Income and the Part-YearNonresident worksheet) to deter-mine the nonresident credit to be taken on the IT-1040 Schedule D Nonresident partners nonresident shareholders of an S corporation or nonresident members of a limited liability company may be eligible to file a composite return

Nonresident Partners and Nonresident Members Nonresident partners and nonresident members may be eligible to file Form IT-4708 the Ohio Nonresident Partnersrsquo Income Tax Return A partnership (or limited liability company) having two or more nonresident partners (or members) may file a single return on behalf of such nonresident partners (or members) Nonresident partners (or members) with Ohio income in addition to the partnership (or limited liability company income) must file Ohio Income Tax Return (Form IT-1040) on their own behalf

Nonresident Shareholders of an S corporation Generally an S corporation may each year file a master return on behalf of and as agent for its electing non-resident shareholders having no Ohio-sourced income other than their distributive share of income from the S corporation Use Form IT-1040M Ohio Master Return for Nonresident Shareholders of an S Corporation The use of this return is not available to nonresident shareholders with Ohio income in addition to the S corporation income Such nonresident shareholders must file the Ohio Individual Income Tax Return (Form IT-1040)

To obtain Form IT-4708 or Form IT-1040M contact one of the offices of the Ohio Department of Taxation listed on the back of this booklet

What if a taxpayer has died

If a taxpayer died before filing a return for 1996 the taxpayerrsquos spouse or personal representative may have to file and sign a return for the person who died A personal representative can be the executor adminis-trator or anyone who is in charge of the deceased personrsquos property bull Use the same form and filing status that the taxpayer would have used if living bull In the name and address area write ldquoDECEASEDrdquo and the date of death after the personrsquos first name

Claiming a refund for a deceased person If you are a surviving spouse filing a joint return with the deceased file only the tax return to claim the refund If you are a court appointed representative file the return and attach a copy of the certificate that shows your appointment All other filers must attach a copy of Federal Form 1310

CAUTION We cannot rewrite a decedentrsquos refund check (ie payable to the estate of the decendent or to add an executorrsquos name)

What if I need more time to file

If you need more time to file your Ohio return you must qualify for an extension of time to file your fed-eral income tax return To find out how to obtain an extension of time to file your federal income tax return see the instructions for the US Individual Income Tax Return (IRS Form 1040) If you qualify for and obtain a federal extension of time to file then you automatically have the same extension of time for filing your Ohio return However you must attach to your Ohio return a copy of the IRS automatic extension (IRS Form 4868) and if you requested even more time to file beyond the automatic extension the IRS notice granting you further time to file

CAUTION An extension of time to file does not give you an extension of time to pay

If you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the balance of your Ohio income tax by April 15 1997 Ohio Form IT-40P should accompany your payment of the balance due which you must mail by April 15 1997 Be sure you place on the check both your social security number and the phrase ldquo1996 IT-40P Paymentrdquo (see the bottom of page 23)

You will owe interest and could owe penalties on any amount of 1996 tax which you do not pay by April 15 1997 mdash even if you qualify for and elect to take a federal and Ohio extension of time to file See ldquoDo I Owe Penalties and Interestrdquo on page 5

Yes you may In rounding off to the nearest whole dollar drop any amount less than 50 cents IncreaseMay I round off amounts from 50 to 99 cents to the next higher dollar

cents to the nearest dollar

Your cancelled check may be used as proof of receipt of your tax payment If you make payment with aWhat if I want money order be sure to keep your copy for your records

a receipt

4

Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare yourWhat tax return Keep these records for at least 4 years from the later of the filing due date or the date you filed the

records do I return

need to keep Your tax return may be audited by the Ohio Department of Taxation If your return is audited you must be able to prove all claims and items listed on your return

What if I need to correct my income tax return after I mail it

Any change or correction to your return can be made by filing an Amended Ohio Income Tax Return (Form IT-1040X) You can get this form from one of the offices of the Ohio Department of Taxation listed on the back of this booklet

If you correct your federal income tax return yoursquoll probably have to correct your Ohio return too File an Amended Ohio Income Tax Return within 60 days of filing the amended federal return

If the Internal Revenue Service audits your federal return you may have to make changes on your Ohio return File an Amended Ohio Income Tax Return within 60 days of the final determination of the federal change

CAUTION The Internal Revenue Service tells us about all changes it makes to your federal return To avoid penalties be sure to amend your Ohio return within 60 days of the final determination of the federal changes

Do I have to file a School District IncomeTax Form

Certain school districts in Ohio have an additional income tax These school districts are marked with an asterisk () on pages 24 through 26 in this booklet If you lived in one of these districts during all or part of 1996 you must file an Ohio School District Income Tax Return (Form SD-100) File Form SD-100 with the Department of Taxation at the same time you file your Ohio return To get Form SD-100 contact your local school board office or one of the offices of the Department of Taxation listed on the back of this booklet

Do I owe Penalties and Interest

A failure to file penalty the greater of $50 per month up to a maximum of $500 or 5 per month up to a maximum of 50 of the tax will be charged if you file your Ohio Income Tax Return after the due date unless the due date is extended by a federal extension A failure to pay penalty of double the interest charged will apply if you do not pay the full amount of tax by April 15 1997 However this penalty may not apply if you have obtained a federal extension of time to file and line 18 of Form IT-1040 equals or exceeds 90 of line 14 of this form In all cases interest will be charged from the date the tax should have been paid (April 15 1997) until the date of payment An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned to us unpaid by the bank The interest rate for 1996 and 1997 is 9

What is a Medical Savings Account and what are the qualifications

A medical savings account is used to pay eligible medical expenses of the account holder the account hold-errsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a per-son that participates in either a sickness and accident plan a plan offered by a Health Maintenance Organi-zation or a self-funded employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act (ERISA) An administrator must be designated for a medical savings account at the time the account is opened The designated administrator must be one of the following bull a federally or state chartered bank savings and loan association savings bank or credit union bull a trust company authorized to act as fiduciary bull an insurer authorized under Ohiorsquos insurance laws bull a dealer or a salesperson licensed under Ohiorsquos securities laws bull an administrator licensed under Ohiorsquos third party administrator law bull a certified public accountant bull an employer that administers an employee benefit plan or bull a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administrators may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying purpose may result in increased Ohio taxes (see line 29) An ldquoeligiblerdquo medical expense would include any expense for a service rendered by or for an article device or drug prescribed by a licensed health care provider or a Christian Science practitioner A ldquoqualifiedrdquo dependent is any of the following bull the account holderrsquos child if under 19 years of age or under 23 years of age if a full-time student at an

accredited college or university bull the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or bull the account holderrsquos child who is legally entitled to the provision of proper or necessary subsistence who is

not otherwise emancipated married or a member of the armed forces of the United States

5

Your mailing label mdash what does it mean Postal service local delivery routeThese are ldquocheck digitsrdquo which are within your Zip Code This is notcomputer shorthand They are used

Your social security number

to ensure that your social security number is entered correctly onto our computer files

Your name and address

CAR-RT SORT CR01

651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253

Your Zip Code and the mail bag number pre-sort designation

Why use the label

The mailing label on the front of the instruction booklet is designed to speed processing at our service center and pre-vent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

always present

This is your school district number that you reported to us last year

Besides your name address and social security number the label contains mailing codes your school district number reported to us by you last year and a ldquocheck digitrdquo number that appears at the end of your social security number The above diagram shows you where these items appear

Form IT-1040 Instructions for top of the form Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedil

After you have completed your return take the label off the front of the tax booklet and put it in the ldquoNamerdquo space on the return you send in

If the label shows both spouses names and social security numbers but you are filing separate returns you cannot use the label

If you received a label with incorrect information cross out any errors and print the correct information on the label Add any missing items (such as an apartment number)

If you didnrsquot receive a label please print or type your name address and social security number in the spaces provided If this is a joint return print or type both names and social secu-rity numbers in the spaces provided

Write the first four letters of the name of your county where you lived at the end of 1996

Filing status Mark the box next to your filing status Your filing status will be the same as the one you used on your federal income tax form this year with the following exceptions

Mark the single box on your Ohio return if on your federal return you marked the box

ldquoHead of Householdrdquo (with qualifying person) OR

ldquoQualifying widow(er)rdquo with dependent child

Caution IF you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio IF you and your spouse file separate returns for your federal income tax you MUST file separate returns for Ohio

6

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 3: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

General Information Do I have to file an Ohio income tax return

Every Ohio resident and part-year resident is subject to the Ohio income tax so is every nonresident or part-year resident who directly as a sole proprietor or through a partnership S corporation or a limited liabili-ty company earns or receives income from Ohio sources However there are some people who do not have to file an Ohio income tax return Below are some general guidelines for filing or nonfiling

You do have to file an Ohio return if you bull Have completed Schedule A (on the back of the Ohio return) bull Had Ohio income tax withheld bull Are due an Ohio income tax refund bull Are single under age 65 AND your Federal Adjusted Gross Income is $3850 or more bull Are single age 65 or over AND your Federal Adjusted Gross Income is $8400 or more bull Are married filing jointly under age 65 AND your total Federal Adjusted Gross Income is $7000 or

more bull Are married filing jointly age 65 or over AND your total Federal Adjusted Gross Income is $10550 or

more

You do not have to file an Ohio return if bull Your only source of income is retirement income (as defined on page 13 line 45 instructions) which is

eligible for the Retirement Income Credit AND the credit (line 45) is the same or larger than your tax before credits (line 6)

bull You are eligible for the Senior Citizen Credit AND your tax before credits (line 6) is $50 or less bull Your exemption amount on line 4 is the same as or more than your Ohio Adjusted Gross Income (line 3)

You may not have to file an Ohio return if bull You live in Indiana Kentucky West Virginia Pennsylvania or Michigan and work in Ohio Please see

the instructions for line 32 on page 11 of this booklet

If we mailed you an Ohio income tax return with a preprinted label and you do not have to file please fill out and send in the Individual Information Notice (IT-10) on page 23 of this booklet

Which Ohio form should I use

You may be able to use Ohio Form IT-1040EZ if bull You were single and did not claim any dependents bull You were not 65 or older bull Your taxable income is less than $50000 bull You do not claim any Ohio adjustments or credits bull You were a full year resident of Ohio If you do not qualify to use Form IT-1040EZ you must use form IT-1040 contained in this booklet

File on or before April 15 1997 for the 1996 calendar year Returns for other tax periods are due on orWhen and before the 15th day of the fourth month following the close of your taxable year Make check or money

where do order payable to ldquoTreasurer of State of Ohiordquo

I file MAIL REFUNDS AND CREDITS TO MAIL TAX DUES TO OHIO DEPARTMENT OF TAXATION OHIO DEPARTMENT OF TAXATION PO BOX 2679 PO BOX 2057 COLUMBUS OHIO 43270-2679 COLUMBUS OHIO 43270-2057

Do I have to pay estimated tax for 1997

You must pay estimated tax if your 1997 tax after withholding will be more than $300

If you are required to pay estimated tax file a 1997 Ohio Estimated Income Tax Return (Form IT-1040ES) You can get this form from one of the offices listed on the back of this booklet

CAUTION 1997 estimated tax payments are due on April 15 1997 June 16 1997 September 15 1997 and January 15 1998

If you donrsquot want to make estimated payments you may increase the amount of state tax your employer withholds from your wages so that your 1997 tax after withholding is less than $300 File a revised Form IT-4 (Employee Withholding Exemption Certificate) with your employer

Yes Ohio law differs from the federal law by permitting dependents who are claimed on their parentrsquos taxCan dependents return to claim themselves on their Ohio return

claim themselves

What if I am in the military

If you are an Ohio resident your entire federal adjusted gross income including your military pay is taxed by Ohio even if you spent no time in Ohio during 1996 Ohio will allow you to calculate a tax credit if your non-military pay was taxed by another state See Schedule C

If you are not an Ohio resident Ohio does not tax your military pay Ohio will tax your non-military pay included in your federal adjusted gross income if the non-military pay was earned in Ohio Income from a non-military Ohio job or Ohio rental property would be taxable to Ohio See Schedule D

What if I am unsure of my state of residency See Ohio residency status on page 7

3

How do non-residents or part-year residents allocate busi-ness income

A nonresident or part-year resident who is engaged in business (directly or through a partnership S cor-poration or limited liability company) with activities inside Ohio must complete Form IT-2023 (Instructions for Allocating and Apportioning Income and the Part-YearNonresident worksheet) to deter-mine the nonresident credit to be taken on the IT-1040 Schedule D Nonresident partners nonresident shareholders of an S corporation or nonresident members of a limited liability company may be eligible to file a composite return

Nonresident Partners and Nonresident Members Nonresident partners and nonresident members may be eligible to file Form IT-4708 the Ohio Nonresident Partnersrsquo Income Tax Return A partnership (or limited liability company) having two or more nonresident partners (or members) may file a single return on behalf of such nonresident partners (or members) Nonresident partners (or members) with Ohio income in addition to the partnership (or limited liability company income) must file Ohio Income Tax Return (Form IT-1040) on their own behalf

Nonresident Shareholders of an S corporation Generally an S corporation may each year file a master return on behalf of and as agent for its electing non-resident shareholders having no Ohio-sourced income other than their distributive share of income from the S corporation Use Form IT-1040M Ohio Master Return for Nonresident Shareholders of an S Corporation The use of this return is not available to nonresident shareholders with Ohio income in addition to the S corporation income Such nonresident shareholders must file the Ohio Individual Income Tax Return (Form IT-1040)

To obtain Form IT-4708 or Form IT-1040M contact one of the offices of the Ohio Department of Taxation listed on the back of this booklet

What if a taxpayer has died

If a taxpayer died before filing a return for 1996 the taxpayerrsquos spouse or personal representative may have to file and sign a return for the person who died A personal representative can be the executor adminis-trator or anyone who is in charge of the deceased personrsquos property bull Use the same form and filing status that the taxpayer would have used if living bull In the name and address area write ldquoDECEASEDrdquo and the date of death after the personrsquos first name

Claiming a refund for a deceased person If you are a surviving spouse filing a joint return with the deceased file only the tax return to claim the refund If you are a court appointed representative file the return and attach a copy of the certificate that shows your appointment All other filers must attach a copy of Federal Form 1310

CAUTION We cannot rewrite a decedentrsquos refund check (ie payable to the estate of the decendent or to add an executorrsquos name)

What if I need more time to file

If you need more time to file your Ohio return you must qualify for an extension of time to file your fed-eral income tax return To find out how to obtain an extension of time to file your federal income tax return see the instructions for the US Individual Income Tax Return (IRS Form 1040) If you qualify for and obtain a federal extension of time to file then you automatically have the same extension of time for filing your Ohio return However you must attach to your Ohio return a copy of the IRS automatic extension (IRS Form 4868) and if you requested even more time to file beyond the automatic extension the IRS notice granting you further time to file

CAUTION An extension of time to file does not give you an extension of time to pay

If you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the balance of your Ohio income tax by April 15 1997 Ohio Form IT-40P should accompany your payment of the balance due which you must mail by April 15 1997 Be sure you place on the check both your social security number and the phrase ldquo1996 IT-40P Paymentrdquo (see the bottom of page 23)

You will owe interest and could owe penalties on any amount of 1996 tax which you do not pay by April 15 1997 mdash even if you qualify for and elect to take a federal and Ohio extension of time to file See ldquoDo I Owe Penalties and Interestrdquo on page 5

Yes you may In rounding off to the nearest whole dollar drop any amount less than 50 cents IncreaseMay I round off amounts from 50 to 99 cents to the next higher dollar

cents to the nearest dollar

Your cancelled check may be used as proof of receipt of your tax payment If you make payment with aWhat if I want money order be sure to keep your copy for your records

a receipt

4

Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare yourWhat tax return Keep these records for at least 4 years from the later of the filing due date or the date you filed the

records do I return

need to keep Your tax return may be audited by the Ohio Department of Taxation If your return is audited you must be able to prove all claims and items listed on your return

What if I need to correct my income tax return after I mail it

Any change or correction to your return can be made by filing an Amended Ohio Income Tax Return (Form IT-1040X) You can get this form from one of the offices of the Ohio Department of Taxation listed on the back of this booklet

If you correct your federal income tax return yoursquoll probably have to correct your Ohio return too File an Amended Ohio Income Tax Return within 60 days of filing the amended federal return

If the Internal Revenue Service audits your federal return you may have to make changes on your Ohio return File an Amended Ohio Income Tax Return within 60 days of the final determination of the federal change

CAUTION The Internal Revenue Service tells us about all changes it makes to your federal return To avoid penalties be sure to amend your Ohio return within 60 days of the final determination of the federal changes

Do I have to file a School District IncomeTax Form

Certain school districts in Ohio have an additional income tax These school districts are marked with an asterisk () on pages 24 through 26 in this booklet If you lived in one of these districts during all or part of 1996 you must file an Ohio School District Income Tax Return (Form SD-100) File Form SD-100 with the Department of Taxation at the same time you file your Ohio return To get Form SD-100 contact your local school board office or one of the offices of the Department of Taxation listed on the back of this booklet

Do I owe Penalties and Interest

A failure to file penalty the greater of $50 per month up to a maximum of $500 or 5 per month up to a maximum of 50 of the tax will be charged if you file your Ohio Income Tax Return after the due date unless the due date is extended by a federal extension A failure to pay penalty of double the interest charged will apply if you do not pay the full amount of tax by April 15 1997 However this penalty may not apply if you have obtained a federal extension of time to file and line 18 of Form IT-1040 equals or exceeds 90 of line 14 of this form In all cases interest will be charged from the date the tax should have been paid (April 15 1997) until the date of payment An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned to us unpaid by the bank The interest rate for 1996 and 1997 is 9

What is a Medical Savings Account and what are the qualifications

A medical savings account is used to pay eligible medical expenses of the account holder the account hold-errsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a per-son that participates in either a sickness and accident plan a plan offered by a Health Maintenance Organi-zation or a self-funded employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act (ERISA) An administrator must be designated for a medical savings account at the time the account is opened The designated administrator must be one of the following bull a federally or state chartered bank savings and loan association savings bank or credit union bull a trust company authorized to act as fiduciary bull an insurer authorized under Ohiorsquos insurance laws bull a dealer or a salesperson licensed under Ohiorsquos securities laws bull an administrator licensed under Ohiorsquos third party administrator law bull a certified public accountant bull an employer that administers an employee benefit plan or bull a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administrators may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying purpose may result in increased Ohio taxes (see line 29) An ldquoeligiblerdquo medical expense would include any expense for a service rendered by or for an article device or drug prescribed by a licensed health care provider or a Christian Science practitioner A ldquoqualifiedrdquo dependent is any of the following bull the account holderrsquos child if under 19 years of age or under 23 years of age if a full-time student at an

accredited college or university bull the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or bull the account holderrsquos child who is legally entitled to the provision of proper or necessary subsistence who is

not otherwise emancipated married or a member of the armed forces of the United States

5

Your mailing label mdash what does it mean Postal service local delivery routeThese are ldquocheck digitsrdquo which are within your Zip Code This is notcomputer shorthand They are used

Your social security number

to ensure that your social security number is entered correctly onto our computer files

Your name and address

CAR-RT SORT CR01

651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253

Your Zip Code and the mail bag number pre-sort designation

Why use the label

The mailing label on the front of the instruction booklet is designed to speed processing at our service center and pre-vent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

always present

This is your school district number that you reported to us last year

Besides your name address and social security number the label contains mailing codes your school district number reported to us by you last year and a ldquocheck digitrdquo number that appears at the end of your social security number The above diagram shows you where these items appear

Form IT-1040 Instructions for top of the form Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedil

After you have completed your return take the label off the front of the tax booklet and put it in the ldquoNamerdquo space on the return you send in

If the label shows both spouses names and social security numbers but you are filing separate returns you cannot use the label

If you received a label with incorrect information cross out any errors and print the correct information on the label Add any missing items (such as an apartment number)

If you didnrsquot receive a label please print or type your name address and social security number in the spaces provided If this is a joint return print or type both names and social secu-rity numbers in the spaces provided

Write the first four letters of the name of your county where you lived at the end of 1996

Filing status Mark the box next to your filing status Your filing status will be the same as the one you used on your federal income tax form this year with the following exceptions

Mark the single box on your Ohio return if on your federal return you marked the box

ldquoHead of Householdrdquo (with qualifying person) OR

ldquoQualifying widow(er)rdquo with dependent child

Caution IF you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio IF you and your spouse file separate returns for your federal income tax you MUST file separate returns for Ohio

6

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 4: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

How do non-residents or part-year residents allocate busi-ness income

A nonresident or part-year resident who is engaged in business (directly or through a partnership S cor-poration or limited liability company) with activities inside Ohio must complete Form IT-2023 (Instructions for Allocating and Apportioning Income and the Part-YearNonresident worksheet) to deter-mine the nonresident credit to be taken on the IT-1040 Schedule D Nonresident partners nonresident shareholders of an S corporation or nonresident members of a limited liability company may be eligible to file a composite return

Nonresident Partners and Nonresident Members Nonresident partners and nonresident members may be eligible to file Form IT-4708 the Ohio Nonresident Partnersrsquo Income Tax Return A partnership (or limited liability company) having two or more nonresident partners (or members) may file a single return on behalf of such nonresident partners (or members) Nonresident partners (or members) with Ohio income in addition to the partnership (or limited liability company income) must file Ohio Income Tax Return (Form IT-1040) on their own behalf

Nonresident Shareholders of an S corporation Generally an S corporation may each year file a master return on behalf of and as agent for its electing non-resident shareholders having no Ohio-sourced income other than their distributive share of income from the S corporation Use Form IT-1040M Ohio Master Return for Nonresident Shareholders of an S Corporation The use of this return is not available to nonresident shareholders with Ohio income in addition to the S corporation income Such nonresident shareholders must file the Ohio Individual Income Tax Return (Form IT-1040)

To obtain Form IT-4708 or Form IT-1040M contact one of the offices of the Ohio Department of Taxation listed on the back of this booklet

What if a taxpayer has died

If a taxpayer died before filing a return for 1996 the taxpayerrsquos spouse or personal representative may have to file and sign a return for the person who died A personal representative can be the executor adminis-trator or anyone who is in charge of the deceased personrsquos property bull Use the same form and filing status that the taxpayer would have used if living bull In the name and address area write ldquoDECEASEDrdquo and the date of death after the personrsquos first name

Claiming a refund for a deceased person If you are a surviving spouse filing a joint return with the deceased file only the tax return to claim the refund If you are a court appointed representative file the return and attach a copy of the certificate that shows your appointment All other filers must attach a copy of Federal Form 1310

CAUTION We cannot rewrite a decedentrsquos refund check (ie payable to the estate of the decendent or to add an executorrsquos name)

What if I need more time to file

If you need more time to file your Ohio return you must qualify for an extension of time to file your fed-eral income tax return To find out how to obtain an extension of time to file your federal income tax return see the instructions for the US Individual Income Tax Return (IRS Form 1040) If you qualify for and obtain a federal extension of time to file then you automatically have the same extension of time for filing your Ohio return However you must attach to your Ohio return a copy of the IRS automatic extension (IRS Form 4868) and if you requested even more time to file beyond the automatic extension the IRS notice granting you further time to file

CAUTION An extension of time to file does not give you an extension of time to pay

If you qualify for and elect to take a federal and Ohio extension of time to file your tax return you must pay the balance of your Ohio income tax by April 15 1997 Ohio Form IT-40P should accompany your payment of the balance due which you must mail by April 15 1997 Be sure you place on the check both your social security number and the phrase ldquo1996 IT-40P Paymentrdquo (see the bottom of page 23)

You will owe interest and could owe penalties on any amount of 1996 tax which you do not pay by April 15 1997 mdash even if you qualify for and elect to take a federal and Ohio extension of time to file See ldquoDo I Owe Penalties and Interestrdquo on page 5

Yes you may In rounding off to the nearest whole dollar drop any amount less than 50 cents IncreaseMay I round off amounts from 50 to 99 cents to the next higher dollar

cents to the nearest dollar

Your cancelled check may be used as proof of receipt of your tax payment If you make payment with aWhat if I want money order be sure to keep your copy for your records

a receipt

4

Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare yourWhat tax return Keep these records for at least 4 years from the later of the filing due date or the date you filed the

records do I return

need to keep Your tax return may be audited by the Ohio Department of Taxation If your return is audited you must be able to prove all claims and items listed on your return

What if I need to correct my income tax return after I mail it

Any change or correction to your return can be made by filing an Amended Ohio Income Tax Return (Form IT-1040X) You can get this form from one of the offices of the Ohio Department of Taxation listed on the back of this booklet

If you correct your federal income tax return yoursquoll probably have to correct your Ohio return too File an Amended Ohio Income Tax Return within 60 days of filing the amended federal return

If the Internal Revenue Service audits your federal return you may have to make changes on your Ohio return File an Amended Ohio Income Tax Return within 60 days of the final determination of the federal change

CAUTION The Internal Revenue Service tells us about all changes it makes to your federal return To avoid penalties be sure to amend your Ohio return within 60 days of the final determination of the federal changes

Do I have to file a School District IncomeTax Form

Certain school districts in Ohio have an additional income tax These school districts are marked with an asterisk () on pages 24 through 26 in this booklet If you lived in one of these districts during all or part of 1996 you must file an Ohio School District Income Tax Return (Form SD-100) File Form SD-100 with the Department of Taxation at the same time you file your Ohio return To get Form SD-100 contact your local school board office or one of the offices of the Department of Taxation listed on the back of this booklet

Do I owe Penalties and Interest

A failure to file penalty the greater of $50 per month up to a maximum of $500 or 5 per month up to a maximum of 50 of the tax will be charged if you file your Ohio Income Tax Return after the due date unless the due date is extended by a federal extension A failure to pay penalty of double the interest charged will apply if you do not pay the full amount of tax by April 15 1997 However this penalty may not apply if you have obtained a federal extension of time to file and line 18 of Form IT-1040 equals or exceeds 90 of line 14 of this form In all cases interest will be charged from the date the tax should have been paid (April 15 1997) until the date of payment An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned to us unpaid by the bank The interest rate for 1996 and 1997 is 9

What is a Medical Savings Account and what are the qualifications

A medical savings account is used to pay eligible medical expenses of the account holder the account hold-errsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a per-son that participates in either a sickness and accident plan a plan offered by a Health Maintenance Organi-zation or a self-funded employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act (ERISA) An administrator must be designated for a medical savings account at the time the account is opened The designated administrator must be one of the following bull a federally or state chartered bank savings and loan association savings bank or credit union bull a trust company authorized to act as fiduciary bull an insurer authorized under Ohiorsquos insurance laws bull a dealer or a salesperson licensed under Ohiorsquos securities laws bull an administrator licensed under Ohiorsquos third party administrator law bull a certified public accountant bull an employer that administers an employee benefit plan or bull a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administrators may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying purpose may result in increased Ohio taxes (see line 29) An ldquoeligiblerdquo medical expense would include any expense for a service rendered by or for an article device or drug prescribed by a licensed health care provider or a Christian Science practitioner A ldquoqualifiedrdquo dependent is any of the following bull the account holderrsquos child if under 19 years of age or under 23 years of age if a full-time student at an

accredited college or university bull the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or bull the account holderrsquos child who is legally entitled to the provision of proper or necessary subsistence who is

not otherwise emancipated married or a member of the armed forces of the United States

5

Your mailing label mdash what does it mean Postal service local delivery routeThese are ldquocheck digitsrdquo which are within your Zip Code This is notcomputer shorthand They are used

Your social security number

to ensure that your social security number is entered correctly onto our computer files

Your name and address

CAR-RT SORT CR01

651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253

Your Zip Code and the mail bag number pre-sort designation

Why use the label

The mailing label on the front of the instruction booklet is designed to speed processing at our service center and pre-vent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

always present

This is your school district number that you reported to us last year

Besides your name address and social security number the label contains mailing codes your school district number reported to us by you last year and a ldquocheck digitrdquo number that appears at the end of your social security number The above diagram shows you where these items appear

Form IT-1040 Instructions for top of the form Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedil

After you have completed your return take the label off the front of the tax booklet and put it in the ldquoNamerdquo space on the return you send in

If the label shows both spouses names and social security numbers but you are filing separate returns you cannot use the label

If you received a label with incorrect information cross out any errors and print the correct information on the label Add any missing items (such as an apartment number)

If you didnrsquot receive a label please print or type your name address and social security number in the spaces provided If this is a joint return print or type both names and social secu-rity numbers in the spaces provided

Write the first four letters of the name of your county where you lived at the end of 1996

Filing status Mark the box next to your filing status Your filing status will be the same as the one you used on your federal income tax form this year with the following exceptions

Mark the single box on your Ohio return if on your federal return you marked the box

ldquoHead of Householdrdquo (with qualifying person) OR

ldquoQualifying widow(er)rdquo with dependent child

Caution IF you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio IF you and your spouse file separate returns for your federal income tax you MUST file separate returns for Ohio

6

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 5: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Keep a copy of your completed income tax return Also keep copies of any papers you used to prepare yourWhat tax return Keep these records for at least 4 years from the later of the filing due date or the date you filed the

records do I return

need to keep Your tax return may be audited by the Ohio Department of Taxation If your return is audited you must be able to prove all claims and items listed on your return

What if I need to correct my income tax return after I mail it

Any change or correction to your return can be made by filing an Amended Ohio Income Tax Return (Form IT-1040X) You can get this form from one of the offices of the Ohio Department of Taxation listed on the back of this booklet

If you correct your federal income tax return yoursquoll probably have to correct your Ohio return too File an Amended Ohio Income Tax Return within 60 days of filing the amended federal return

If the Internal Revenue Service audits your federal return you may have to make changes on your Ohio return File an Amended Ohio Income Tax Return within 60 days of the final determination of the federal change

CAUTION The Internal Revenue Service tells us about all changes it makes to your federal return To avoid penalties be sure to amend your Ohio return within 60 days of the final determination of the federal changes

Do I have to file a School District IncomeTax Form

Certain school districts in Ohio have an additional income tax These school districts are marked with an asterisk () on pages 24 through 26 in this booklet If you lived in one of these districts during all or part of 1996 you must file an Ohio School District Income Tax Return (Form SD-100) File Form SD-100 with the Department of Taxation at the same time you file your Ohio return To get Form SD-100 contact your local school board office or one of the offices of the Department of Taxation listed on the back of this booklet

Do I owe Penalties and Interest

A failure to file penalty the greater of $50 per month up to a maximum of $500 or 5 per month up to a maximum of 50 of the tax will be charged if you file your Ohio Income Tax Return after the due date unless the due date is extended by a federal extension A failure to pay penalty of double the interest charged will apply if you do not pay the full amount of tax by April 15 1997 However this penalty may not apply if you have obtained a federal extension of time to file and line 18 of Form IT-1040 equals or exceeds 90 of line 14 of this form In all cases interest will be charged from the date the tax should have been paid (April 15 1997) until the date of payment An additional $50 bad check charge may be imposed against any taxpayer whose taxes are paid with a check that is returned to us unpaid by the bank The interest rate for 1996 and 1997 is 9

What is a Medical Savings Account and what are the qualifications

A medical savings account is used to pay eligible medical expenses of the account holder the account hold-errsquos spouse and qualified dependents A medical savings account can be opened by or on behalf of a per-son that participates in either a sickness and accident plan a plan offered by a Health Maintenance Organi-zation or a self-funded employer sponsored health benefit plan pursuant to the federal Employee Retirement Income Security Act (ERISA) An administrator must be designated for a medical savings account at the time the account is opened The designated administrator must be one of the following bull a federally or state chartered bank savings and loan association savings bank or credit union bull a trust company authorized to act as fiduciary bull an insurer authorized under Ohiorsquos insurance laws bull a dealer or a salesperson licensed under Ohiorsquos securities laws bull an administrator licensed under Ohiorsquos third party administrator law bull a certified public accountant bull an employer that administers an employee benefit plan or bull a health maintenance organization Account holders are generally permitted to withdraw the funds at any time for any reason However account administrators may not release any funds during the year of deposit except for reimbursement of eligible medical expenses Any withdrawals for a non-qualifying purpose may result in increased Ohio taxes (see line 29) An ldquoeligiblerdquo medical expense would include any expense for a service rendered by or for an article device or drug prescribed by a licensed health care provider or a Christian Science practitioner A ldquoqualifiedrdquo dependent is any of the following bull the account holderrsquos child if under 19 years of age or under 23 years of age if a full-time student at an

accredited college or university bull the account holderrsquos child who is not self-sufficient due to physical or mental disorders or impairments or bull the account holderrsquos child who is legally entitled to the provision of proper or necessary subsistence who is

not otherwise emancipated married or a member of the armed forces of the United States

5

Your mailing label mdash what does it mean Postal service local delivery routeThese are ldquocheck digitsrdquo which are within your Zip Code This is notcomputer shorthand They are used

Your social security number

to ensure that your social security number is entered correctly onto our computer files

Your name and address

CAR-RT SORT CR01

651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253

Your Zip Code and the mail bag number pre-sort designation

Why use the label

The mailing label on the front of the instruction booklet is designed to speed processing at our service center and pre-vent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

always present

This is your school district number that you reported to us last year

Besides your name address and social security number the label contains mailing codes your school district number reported to us by you last year and a ldquocheck digitrdquo number that appears at the end of your social security number The above diagram shows you where these items appear

Form IT-1040 Instructions for top of the form Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedil

After you have completed your return take the label off the front of the tax booklet and put it in the ldquoNamerdquo space on the return you send in

If the label shows both spouses names and social security numbers but you are filing separate returns you cannot use the label

If you received a label with incorrect information cross out any errors and print the correct information on the label Add any missing items (such as an apartment number)

If you didnrsquot receive a label please print or type your name address and social security number in the spaces provided If this is a joint return print or type both names and social secu-rity numbers in the spaces provided

Write the first four letters of the name of your county where you lived at the end of 1996

Filing status Mark the box next to your filing status Your filing status will be the same as the one you used on your federal income tax form this year with the following exceptions

Mark the single box on your Ohio return if on your federal return you marked the box

ldquoHead of Householdrdquo (with qualifying person) OR

ldquoQualifying widow(er)rdquo with dependent child

Caution IF you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio IF you and your spouse file separate returns for your federal income tax you MUST file separate returns for Ohio

6

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 6: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Your mailing label mdash what does it mean Postal service local delivery routeThese are ldquocheck digitsrdquo which are within your Zip Code This is notcomputer shorthand They are used

Your social security number

to ensure that your social security number is entered correctly onto our computer files

Your name and address

CAR-RT SORT CR01

651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253

Your Zip Code and the mail bag number pre-sort designation

Why use the label

The mailing label on the front of the instruction booklet is designed to speed processing at our service center and pre-vent errors that delay refund checks Do not attach the label to your return until you have finished completing all of the lines of your return

always present

This is your school district number that you reported to us last year

Besides your name address and social security number the label contains mailing codes your school district number reported to us by you last year and a ldquocheck digitrdquo number that appears at the end of your social security number The above diagram shows you where these items appear

Form IT-1040 Instructions for top of the form Name address social security number and county

Did you receive a label with the correct information

YES NO ccedilccedil

After you have completed your return take the label off the front of the tax booklet and put it in the ldquoNamerdquo space on the return you send in

If the label shows both spouses names and social security numbers but you are filing separate returns you cannot use the label

If you received a label with incorrect information cross out any errors and print the correct information on the label Add any missing items (such as an apartment number)

If you didnrsquot receive a label please print or type your name address and social security number in the spaces provided If this is a joint return print or type both names and social secu-rity numbers in the spaces provided

Write the first four letters of the name of your county where you lived at the end of 1996

Filing status Mark the box next to your filing status Your filing status will be the same as the one you used on your federal income tax form this year with the following exceptions

Mark the single box on your Ohio return if on your federal return you marked the box

ldquoHead of Householdrdquo (with qualifying person) OR

ldquoQualifying widow(er)rdquo with dependent child

Caution IF you and your spouse file a joint return for your federal income tax you MUST file a joint return for Ohio IF you and your spouse file separate returns for your federal income tax you MUST file separate returns for Ohio

6

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 7: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Ohio residency status Resident Mark this box if you were a resident of Ohio all year If you were away temporarily you were still a resident of Ohio

Nonresident Mark this box if you were domiciled outside of Ohio all year Write the name of the state where you resided for 1996 in the space provided

Part Year Resident Mark this box if you moved into or out of Ohio during 1996 not counting being away temporari-ly Enter the dates you were an Ohio resident in the space provided

Caution Part-year residents should use the non-resident credit in schedule D for income earned while a resident of another state (see page 15) If you are unsure of your state of residency Ohio law pro-vides that you will be considered a nonresident of Ohio if you meet all of the following requirements

During the entire taxable year you had at least one abode outside of Ohio AND

You spent no more than 120 days in Ohio during the taxable year AND

You attach to your tax return a statement signed under the penalties of perjury declaring that (i) you were not domiciled in Ohio at any time during the taxable year and (ii) you had at least one place of abode outside Ohio during the entire tax-able year

Such individuals who earn and receive all income outside of Ohio will not have an Ohio tax liability Such individuals who do earn or receive some income within Ohio will be able to claim the nonresident credit with respect to all items of income not earned or received in Ohio

It is important that individuals submitting the affidavit appre-ciate the complete ramifications of submitting this statement Other state agencies (such as the Ohio Board of Regents the Ohio Bureau of Motor Vehicles and the Ohio Elections Division of the Ohio Secretary of State) may no longer rec-ognize you as a resident of Ohio if you submit such a state-ment to the Ohio Department of Taxation

Ohio public school district number Every school district in Ohio has been given an identification Look up the number for your school district that you lived in number These numbers are found on pages 24 25 and 26 of for the majority of 1996 and write it in the space provided this booklet Non-residents should enter 9999 in the space provided

Ohio political party fund The Ohio General Assembly established this fund to support public financing of Ohio political parties Monies from this fund may only be used for administrative costs associated with party headquarters and party fund-raising drives orga-nization of voter registration and get out the vote campaigns not related to any particular candidate or election

If you file a single return and have a tax (line 14) of $1 or more you may choose to have $1 go to this fund by check-ing the YES box on the return If you file a joint return and have tax (line 14) of $2 or more each of you may choose to have $1 go to this fund or each may choose not to Marking YES will not increase the tax due or reduce the refund shown on your return

Federal Privacy Act The Privacy Act says that when we ask you for information we must first tell you our legal right to ask for the informa-tion why we are asking for it and how we will use that infor-mation We must also tell what could happen if we do not receive it and whether your response is voluntary required to obtain a benefit or mandatory under the law

This notice applies to all papers you file with us including this tax return It also applies to any questions that we need to ask you so we can complete correct or process your return figure your tax and collect tax interest and penalties

Our legal right to ask for information is Ohio Revised Code section 574708(F) This section says that you must file a return or statement with us for any tax for which you are liable and that you must show your social security number on what you file This is so we know who you are and can process your returns and papers You must fill in all parts of the tax form that apply to you

We ask for tax return information to carry out Ohiorsquos income tax laws We need this information to figure and collect the right amount of tax We may give this information to the Internal Revenue Service the Ohio Attorney General tax agencies in other cities the US Department of Justice and other federal agencies as provided by law

If you do not file a return do not provide the information that we ask for or provide fraudulent information the law says that you may be charged penalties and in certain cases you may be subject to criminal prosecution We may also have to disallow the exemptions exclusions credits deductions or adjustments shown on the tax return This could make the tax higher or delay any refund Interest and penalty may also be charged

Keep this notice with your records It may help you if we ask for other information If you have any questions about the rules for filing and giving information please call or visit any of our offices listed on the back cover of the instruction booklet

7

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 8: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Form IT 1040 Line by Line Instructions Line 1 mdash Federal Adjusted Gross Income

Enter the amount from your 1996 federal income tax return

Use Form 1040 line 31 OR Form 1040A line 16 OR Form 1040EZ line 4 OR Form 1040-Tel adjusted gross income

CAUTION In all cases your line 1 must match your fed-eral adjusted gross income reported on your federal income tax return There are no exceptions to this requirement

Line 2 mdash Adjustments Schedule A (lines 25 to 44) on the back of the return has a list of additions and deductions to your Ohio income Turn to pages 11 12 and 13 and read the additions required and the deductions to which you may be entitled bull If you have no additions or deductions to your Ohio

income leave line 2 blank bull If you have additions or deductions in Schedule A on the

back of the return complete Schedule A at this time Copy the net adjustments from line 44 onto line 2

Line 3 mdash Ohio Adjusted Gross Income

Add to or subtract from line 1 the amount of adjustments on line 2

Line 4 mdash ExemptionsDependents Personal Exemption For You and Your Spouse You get a personal exemption of $750 for yourself and an additional $750 for your spouse if you are filing a joint return To assist you in this calculation you may use the personal and dependent exemption worksheet below Dependent Exemptions Ohio allows a dependent exemption for dependent children and persons other than yourself and your spouse to whom you provide support and claim on your Federal income tax return You get an $850 deduction for each dependent exemption Note that the amount allowed for a dependent exemption is different from the amount allowed for a personal exemption Write the number of your dependents on line 3 of the person-al and dependent exemption worksheet below What personal exemptions and dependent exemptions can I claim You must claim the same number of personal and dependent exemptions on your Ohio return that you claimed on your Federal return with the following exception bull Children being claimed as dependents on their parentrsquos Ohio tax return may claim the $750 personal exemption on their own Ohio tax return and their parents may use the $850 dependent exemption for that same child on the parentrsquos Ohio tax return

Personal and Dependent Exemption Worksheet Line 1 Personal Exemption for yourself 7501 $________ Line 2 If joint return enter $750 for your

spouse 2 $________ Line 3 Number of dependents that you

claim _____ times $850 3 $________ Line 4 Total of lines 1 2 and 3 4 $________ Enter the amount on line 4 of this worksheet on line 4 on the front of your tax return

Line 5 mdash Ohio Taxable Income Subtract line 4 from line 3 bull Your exemption amount on line 4 may be larger than your

Ohio Adjusted Gross Income on line 3 If this is so enter a ldquo0rdquo (zero) on line 5 You do not owe any Ohio income tax If you are getting a refund you must complete and file this return

Line 6 mdash Tax Before Credits Figure the tax on your Ohio taxable income using the tax tables on pages 16 through 22 bull If your taxable income is less than $100000 your tax has

been figured for you as shown in Table 1 on pages 16 through 22 or you may use Table 2 on page 22

bull If your taxable income is $100000 or more you must use Table 2 on page 22 to figure your tax

Line 7 mdash Credits mdash Schedule B Schedule B on the back of the return has a list of the non-busi-ness credits that you may be allowed to take Turn to pages 13 14 and 15 and read the credits for which you may be eligible bull If you do have credits complete Schedule B at this time

Copy the total credits from line 52 onto line 7 bull If you have no credits from Schedule B leave line 7 blank

Line 8 mdash Tax Less Schedule B Credits

Subtract line 7 from line 6 bull If your total credits on line 7 are larger than your tax on

line 6 enter a ldquo0rdquo on line 8

Line 9 mdash Exemption Credit Multiply your total number of personal and dependent exemptions by $20 and enter the amount on line 9

Line 10 mdash Tax Less Exemption Credit

Subtract line 9 from line 8 bull If your total credit on line 9 is larger than your tax on

line 8 enter a ldquo0rdquo on line 10

Line 11 mdash Joint Filing Credit If you are a married couple filing a joint Ohio income tax return you may qualify for a Joint Filing Credit You can take this credit only if each spouse has Ohio Adjusted Gross Income (line 3) of $500 or more not counting income from interest dividends royalties rents capital gains and state or municipal income tax refunds Find your Ohio taxable income from line 5 in the first column on page 9 The second column then tells you what percent of your tax on line 10 will be your Joint Filing Credit Multiply your tax by this percent and enter the amount on line 11 Enter the percent in the space provided This credit is limited to a maximum of $650 CAUTION If you have deducted an amount on Schedule A of your Ohio return you may not be entitled to the joint filing credit unless each spouse has other sources of qual-ifying income totalling $500 or more included in Ohio Adjusted Gross Income line 3 Example John and Mary Brown file a joint return John earned $200000 from his current employment Maryrsquos only source of income is $500 from her state and municipal income tax refunds included in federal adjusted gross in-come This $500 is deducted on line 33 and is not included in the Brownrsquos Ohio Adjusted Gross Income Therefore they do

8

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 9: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

not qualify for Ohiorsquos joint filing credit However if Mary had other sources of qualifying income totalling $500 or more which were not deducted in Schedule A the Brownrsquos would qualify for the credit mdash If you do not qualify for the Joint Filing Credit leave line 11 blank mdash If you do qualify for the Joint Filing Credit figure it this way If your Ohio taxable income (Line 5) is Your credit is $25000 or less 20 of line 10 More than $25000

but not more than $50000 15 of line 10 More than $50000

but not more than $75000 10 of line 10 More than $75000 5 of line 10 The credit is limited to a maximum of $650

EXAMPLE IF Ohio taxable income on line 5 is $23000 AND The tax amount on line 10 is $50200 THEN The Joint Filing Credit will be $50200

x 20 $10040 = Joint Filing Credit

bull ON JOINT RETURNS if either spouse does not have a wage and tax statement (W-2 Form) showing $500 or more of Ohio Adjusted Gross Income you must attach a sepa-rate statement to the return explaining what the income is You must show that each spouse has $500 or more of qual-ifying income included in Ohio Adjusted Gross Income (line 3) in order to take the Joint Filing Credit

Line 12 mdash Tax Less Joint Filing Credit

Subtract line 11 from line 10

Line 13 mdash ResidentNonresident Part-Year ResidentBusiness Credit

Please see page 15 for instructions on who qualifies for and how to compute the resident andor nonresidentpart-year res-ident credits If you own or operate a business or if you have invested in a partnership or a sub ldquoSrdquo corporation or a limited liability company you may qualify for a business credit Nonrefund-able business credits are listed below and must be calculated on Schedule E (available at any of our offices listed on the back page of this booklet) A refundable Jobs Credit is avail-able for qualifying businesses See the instructions for line 17 for further information NONREFUNDABLE BUSINESS CREDITS INCLUDE bull Credits for manufacturing bull Enterprise Zone

investments Credits bull Grape Production Credit bull Edison Credit bull Export Sales Credit bull Brownfield Credit If you have NO credits from Schedule C andor D andor E leave line 13 blank If you DO have credits from Schedule C andor D andor E complete the proper schedule(s) at this time Copy the com-puted credit(s) from Schedule C D or E onto line 13

Line 14 mdash Ohio Income Tax Subtract line 13 from line 12

Line 15 mdash Ohio Income Tax Withheld Enter the total amount of Ohio tax withheld This is shown normally on your tax statement (W-2 or 1099R) Form(s) in box 18

bull ATTACH READABLE STATE copies of your W-2 or 1099R Forms to the back of Form IT-1040

bull You cannot claim taxes withheld for another state or a city or a school district on the Ohio return

Line 16 mdash Ohio Estimated Tax Payments for 1996 and Amount of 1995 Overpayment Credited to 1996

Enter the total estimated income tax payments submitted on your 1996 Form IT-1040ES including payments made on Form IT-40P plus any overpayment you credited to 1996 on your 1995 IT-1040 line 23

Caution You may not claim a previous yearrsquos refund that you did not receive You must write a separate request for any refunds that you did not receive

Line 17 mdash Refundable Business Jobs Credit

If you have been granted a refundable tax credit by the Ohio Tax Credit Authority of the Ohio Department of Develop-ment you should enter the certified amount on line 17 This amount shall be considered a payment which may be refund-ed in whole or in part if your total payments on line 18 exceed the tax on line 14 For further details about this credit Call the Ohio Department of Development at (614) 466-4551

Line 18 mdash Total Payments Add the amounts on lines 15 16 and 17 and write the total on line 18

Line 19 mdash Tax Due If line 18 is less than line 14 you owe more tax Subtract line 18 from line 14 and enter the tax you owe on line 19

Line 19a mdash Interest Penalty

Most taxpayers are not required to enter an amount on this line However you may owe an interest penalty if your 1996 Ohio tax withheld (line 15 1996 IT-1040) is less than both of the followingbull 90 of your 1996 Ohio income tax (line 14 1996 IT-

1040) less $300 andbull 100 of your 1995 Ohio income tax (line 14 1995 IT-

1040 or line 2 1995 IT-1040EZ) less $300 To see if you owe an interest penalty you may either complete Form IT-2210 or elect for us to do the computation If we do the computation and compute that you owe an interest penal-ty we will send you a bill mdash but see ldquolowering your inter-est penaltyrdquo below If you elect to do the computation and you owe an interest pen-alty enter on line 19a the total interest penalty due from your 1996 IT-2210 Check the box next to line 19a that indicates that you have completed Form IT-2210 and attach Form IT-2210 to your Ohio income tax return (Form IT-1040)

Lowering your interest penalty You may not owe the interest penalty or you may be able to lower the amount of your interest penalty if either of the fol-lowing conditions apply and you complete Form IT-2210 and attach it to your return

9

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 10: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

bull Your income varied during the year and you used the annualized income installment method (part II of Form IT-2210) to figure your quarterly tax payments or

bull You had Ohio income tax withheld from your wages and you elect for each quarterrsquos computation (part I of Form IT-2210) to show when the tax was actually withheld instead of in four equal amounts

NOTE Form IT-2210 may be obtained by contacting any of the offices listed on the back of this booklet

Line 19b mdash Amount You Owe Add the amount(s) on line 19 and line 19a and enter the total on line 19b This is the amount you owebull Make your check or money order payable to the Treasurer

of State of Ohio Write your social security number on your check or money order

bull If you cannot pay the amount you owe you should still file the return by April 15th to avoid the late filing penalty

Line 20 mdash Amount Overpaid

If line 18 is larger than line 14 you have overpaid Subtract line 14 from line 18 and enter the amount of overpayment on line 20

CAUTION If you have an overpayment on line 20 of your 1996 Form IT-1040 and owe interest penalty show your total overpayment on line 20 of your IT-1040 and then deduct the interest penalty (line 19a) in arriving at the net amount on line 23 (ONLY if you are crediting all of your overpayment to 1997) or the net amount on line 24

Line 21 and 22 mdash Wildlife Checkoff and Natural Areas

If you have an overpayment on line 20 you may donate part of it or all of it to either or both of the two programs in the Ohio Department of Natural Resources These programs work to protect your natural heritage Due to the confiden-tiality of your tax return these programs cannot know who donates and are therefore unable to thank you directly for your donations They wish however to express their sincere appreciation to those taxpayers who supported the protection of Ohiorsquos natural heritage last year

Line 21 may be used to benefit Ohiorsquos endan-gered wildlife and to increase the wildlife diver-sity in the state The Division of Wildlife uses your donation to acquire and restore critical habitat reintroduce and reestablish various wild-

life species to Ohio increase awareness and appreciation of wildlife diversity through educational programs research pro-jects of critical importance to wildlife populations and reha-bilitate injured wildlife Donations to this fund have enabled the Division of Wildlife to increase the number of nesting bald eagle pairs in Ohio from 4 to 33 and to reintroduce river otters peregrine falcons pad-dlefish osprey and trumpeter swans With 116 animals classi-fied as endangered in the state and critical habitat being lost to urban and rural development daily the effort is far from finished Please join us in securing a future for wildlife currently in jeop-ardy by making a donation Your financial help will benefit songbirds butterflies fishes mammals and insects and enhance the quality of life in Ohio

Line 22 may be used to donate to the preservation of Ohiorsquos threatened natural heritage Ohio natural areas scenic rivers and endangered plants and animals all benefit from donations to

the Division of Natural Areas and Preserves These areas we are protecting today serve as vital links to Ohiorsquos natural histo-ry They provide an extremely rich resource for many of our statersquos educational institutions who often use these natural sanctuaries as outdoor classrooms Your gifts have provided new visitor facilities supported nature awareness programs facilitated stream quality monitoring and funded endangered species protection Checkoff surveys have identified many high quality natural areas that need protection to keep them from being destroyed You can help create a nature preserve and scenic river system that will provide a rich and lasting legacy for all Ohioans Give nature a chance - support the nat-ural areas checkoff If you want to donate check a box on line 21 or line 22 or both to show how much of your overpayment you wish to give Then write the amount in the space provided

CAUTION A donation will reduce the amount of the refund that will be sent to you If you decide to donate this decision is final You cannot change your mind and ask for your donations to be refunded once you have sent in your return

If you do not want to donate leave lines 21 and 22 blank

If you do not have an overpayment on line 20 but you want to donate to protect Ohiorsquos natural heritage you can still do it DONrsquoT DO IT ON YOUR INCOME TAX FORM Instead you can donate directly to these programs by writing them a check bull If you want to donate to endangered wildlife species and

biodiversity projects make your check out to Nongame and Endangered Wildlife Special Account

bull If you want to donate to nature preserves scenic rivers and endangered species protection make your check out to Natural Areas and Preserves Special Account Mail your donation to

Ohio Department of Natural Resources Deputy Director for Recreation Management Fountain Square Court Columbus Ohio 43224

Line 23 mdash Amount of Overpayment to be Credited to 1997 Estimated Income Tax

You may apply part or all of your overpayment on line 20 to your 1997 Ohio Income Tax Enter on line 23 the amount of the overpayment that you want to apply to 1997 However if you want to credit your entire overpayment to 1997 but have an interest penalty you must reduce line 23 by the amount appearing on line 19a

Line 24 mdash Refund to be Sent to You

Add the amounts on lines 19a 21 22 and 23 and subtract this total from the amount on line 20 This is the amount of refund which will be sent to you CAUTION If you move after filing your tax return and you are expecting a refund notify the Post Office serving your old address Fill out a change of address form at the Post Office

10

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 11: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

ADJUSTMENTS OR CREDITS DO YOU QUALIFY FOR ANY OF THE ADJUSTMENTS OR CREDITS LISTED ON THE BACK OF YOUR OHIO INCOME TAX RETURN (IT-1040)

YES NO ccedilccedil

Please continue to read the following line STOP You only have to complete the instructions front of Form IT-1040

Schedule AmdashAdjustments to Income Additions

Line 25 mdash Government Interest or Dividends from Other States bull you were a full year resident of one of these states

Enter the total amount of interest or dividends you received from other state governments and their local governments not included in your Federal Adjusted Gross Income

Line 26 mdash US Government Obligations

or commissions and bull you did not have Ohio tax withheld

line 32

Enter interest or dividends on obligations of the United States government that are exempt from federal taxation but not exempt from state taxation

Line 27 mdash Complex Trust Income nonresident credit in Schedule D

Enter the amount of an accumulation distribution from a complex trust which is reportable on Ohio Form IT-4970 Attach a copy of Form IT-4970 to your return

Line 28 mdash Losses on Ohio Public and Purchase Obligations

employer to stop Ohio withholding for 1997

Add any loss resulting from the disposition of Ohio public and purchase obligations to the extent such losses have been deducted in determining Federal Adjusted Gross Income

Line 29 mdash Non-qualifying Medical Savings Account Withdrawals

the amount withheld for the other state on line 15

Line 33 mdash State or Municipal Refund

SEE WORKSHEET ON PAGE 13 1040

Line 30 mdash Total Additions Enter the total of lines 25 26 27 28 and 29

Deductions Line 34 mdash Disability and Survivorship Benefits

CAUTION Any amounts deducted on lines 31 through 42 must be included in your Federal Adjusted Gross Income line 1 of the Ohio Return

Line 31 mdash Federal Interest and Dividends

Enter interest (included in line 1) from obligations issued by the United States government or its possessionsterritories that are exempt from Ohio tax by law such as Series E or Series H US Savings Bonds treasury notes and bills and Sallie Maes Contact our office for a more complete listing Examples of interest income that are not deductible bull Interest paid by the IRS on a federal income tax refund bull Interest income from Fannie Maes or Ginnie Maes

Line 32 mdash Neighboring States Residents of Indiana Kentucky West Virginia Michigan or Pennsylvania do not have to file an Ohio income tax return if

bull your only source of income was from wages salaries tips

You should pay tax in your home state on this income If Ohio tax was withheld on this income you must file an Ohio tax return to get your refund Deduct your entire income on

If you were a part-year resident of Ohio or if you had addi-tional sources of income from Ohio you cannot use this deduction Instead you must use the part-year resident and

Note Residents of these neighboring states who work in Ohio should complete Form IT-4NR and give it to their

Caution Wages salaries tips and commissions earned by Ohio residents in these states will be taxed by Ohio If your employer withheld tax for the wrong state you must file with the other state for your refund Do not include

Deduct on line 33 the amount of state and municipal income tax overpayments appearing on line 10 of your Federal Form

Certain disability and survivorship benefits may be deducted on your Ohio income tax return

YOU MAY DEDUCT bull Benefits from an employeersquos disability plan paid as the

result of a permanent physical or mental disability Note that the disability must be (or presumed to be) permanent

Disability means a permanent physical or mental impairment which makes you unable to work for pay in the jobs for which you are qualified by training and experience

bull Survivorship benefits paid from a qualified survivorship plan as the result of the death of a covered employee

YOU MAY NOT DEDUCT bull Payments which otherwise qualify as retirement or pension

benefits Upon reaching minimum retirement age disabili-ty benefits which are under an employee disability plan are

11

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 12: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

considered retirement or pension benefits and are no longer deductible (See instructions for line 45 for the proper treat-ment of retirement benefits)

bull Temporary wage continuation plans bull Payments for temporary illnesses or injuries

Line 35 mdash Federal Targeted Jobs Tax CreditWork Opportunity Tax Credit

Employers may deduct the wage and salary expense not oth-erwise deducted for federal tax purposes because of the fed-eral targeted jobs tax credit or the work opportunity tax credits

Line 36 mdash Social Security and Some Railroad Benefits

Deduct the following benefits only if and to the extent they are included in your Federal Adjusted Gross Income bull Social Security Benefits bull Tier I and Tier II Railroad Retirement Benefits bull Supplemental Railroad Retirement Benefits bull Dual Railroad Retirement Benefits bull Railroad Unemployment Benefits

Line 37 mdash Interest from Ohio Public Obligations andor Gain from the Sale Exchange or other Disposi-tion of Ohio Public Obligations and Purchase Obligations

Deduct interest income earned from Ohio Public Obligations if the interest income is included in your Federal Adjusted Gross Income You may also deduct any gains resulting from the sale or exchange of Ohio Public Obligations and Ohio Purchase Obligations to the extent such amounts are included in your Federal Adjusted Gross Income

Line 38 mdash Ohio Tuition Credits Deduct the increase in value of prepaid tuition creditsunits used for higher education in 1996 in excess of the original purchase price to the extent the increase is included in your Federal Adjusted Gross Income However you cannot deduct the increase in value of (i) refunded tuition creditsunits (because the funds were not used for college costs) (ii) refunded supplemental tuition creditsunits and (iii) used supplemental creditsunits

You may deduct the decrease in value of refunded tuition creditsunits if the loss was not deducted in arriving at Federal Adjusted Gross Income

The Prepaid Tuition Program was created in 1989 by the Ohio General Assembly as a way for Ohio families to start paying for their childrenrsquos college tuition at todayrsquos prices while their children are young Prepaid tuition can be used at any accredited college in the country and is backed by the full faith and credit of the State of Ohio It is administered by the Ohio Tuition Trust Authority a state agency For more infor-mation about Ohiorsquos Prepaid Tuition Program please call the Tuition Trust at 1-800-AFFORD-IT (233-6734) or 1-800-589-OTTA (6882)

Line 39 mdash Refunds or Reimbursements of Prior-year Federal Itemized Deductions

You may deduct a refund or reimbursement of an expense you originally deducted on a prior-year federal income tax return as an itemized deduction if the following conditions are met bull The refund or reimbursement was included in your Federal

Adjusted Gross Income on your 1996 federal income tax return IRS Form 1040 line 21 AND

bull The expense for which you were refunded or reimbursed was deducted as an itemized deduction on Schedule A of a prior-year federal income tax return IRS Form 1040

Example John Brown claimed an itemized deduction of $500 for medical expenses on his 1995 federal income tax return In 1996 he received a reimbursement of $200 of the medical expenses from his insurance company which he reported as income on line 21 of his 1996 federal income tax return Mr Brown is entitled to deduct the $200 reimburse-ment on line 39 of his Ohio income tax return CAUTION Do not deduct on this line state or municipal income tax overpayments (see line 33)

Line 40 mdash Repayment of Income Reported in a Prior Year

If in 1996 you repaid an amount that you received and includ-ed in your Federal Adjusted Gross Income in a prior year you may be able to deduct the repaid amount on your Ohio return However the following three conditions must applybull For federal income tax purposes you claimed an itemized

deduction on Schedule A of your 1996 federal income tax return for the amount repaid or you claimed a tax credit on your 1996 federal income tax return based upon the amount repaid and

bull The repayment has not otherwise reduced your Federal Adjusted Gross Income for 1996 or any other taxable year and

bull In the year you received the income the income did not qual-ify for either the resident or non-residentpart-year resident tax credits on schedules C or D of your Ohio income tax return

Example John Brown received a $1000 bonus from his em-ployer in 1995 and included the bonus in his 1995 Federal Ad-justed Gross Income In 1996 the employer informed John that he must repay $200 of the bonus because the amount was com-puted in error John repaid the amount in 1996 John is entitled to a deduction of $200 on line 40 of the Ohio income tax return

Line 41 mdash Self-employed Health Insurance Costs

If you were self-employed you may be entitled to deduct the amount you paid during the taxable year for health insurance coverage for you your spouse and your dependents This deduction is limited to your earned income from the business that has the health insurance plan Earned income includes net earnings and gains from the sale transfer or licensing of property you created It does not include capital gain income Caution If you were eligible to participate in any health plan maintained by your or your spousersquos employer for any month or part of a month in 1996 amounts paid for health insurance coverage for that month cannot be used to figure this deduction

12

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 13: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

________

________

________

________

________

________

________

________

Self-employed Health Insurance Cost Worksheet

1 Enter the total amount you paid in 1996 for health insurance coverage for 1996 for you your spouse and dependents 1

2 a Enter your net profit and other earned income from the business under which the insurance plan is established (If you were a more than 2 shareholder of an S-corporation enter your wages from the S-corporation) 2a

bEnter any amount you claimed on line 25 of your Federal Form 1040 for the self-

employment tax deduction 2bc Enter any amount you claimed on line 27

of your Federal Form 1040 for the Keogh retirement plan and self-employed SEP deduction2c

dSubtract lines 2b and 2c from line 2a and enter the result here (but not less than zero) 2d

3 Enter the smaller of lines 1 or 2d above 3

4 Enter any amount you claimed on line 26 of your Federal Form 1040 for the self-employed health insurance deduction (if applicable)4

5 Subtract line 4 from line 3 Enter the amount here (but not less than zero) and line 41 of your Ohio Income Tax Return5

Line 42 mdash Medical Savings Account

You may deduct the amount of funds deposited into a medical savings account by yourself and your spouse if you are filing a joint return You may also deduct monies deposited into a medical savings account by your employer on your behalf The contribution deduction is limited to $3000 per return per year

($6000 for married filing joint) Any investment income and interest earned for the year by the medical savings account is also deductible

For further information please see the question ldquoWhat is a Medical Savings Account and what are the qualifications rdquo on page 5 of this booklet

Medical Savings Account Worksheet 1 Amount of funds deposited into a medical

savings account during 1996 by you and by your spouse and earnings for the year ________

2 Amount of funds withdrawn from a medical savings account during 1996 for a nonquali-fying purpose ________

3 If line 1 is more than line 2 subtract line 2 from line 1 and enter the result here and on line 42 schedule A on the back side of the Ohio IT-1040 ________

4 If line 2 is more than line 1 subtract line 1 from line 2 and enter the result here and on line 29 schedule A on the back side of the Ohio IT-1040 ________

Line 43 mdash Total Deductions Enter the total of lines 31 through 42

Line 44 mdash Net Adjustments If line 30 is LARGER THAN line 43 subtract line 43 from line 30 and enter the amount on line 44 Also copy this amount onto line 2 on the front of the return and ADD this amount to your Federal Adjusted Gross Income

If line 30 is SMALLER THAN line 43 subtract line 30 from line 43 and enter the difference on line 44 In this case you have more deductions than additions to your income Copy this amount onto line 2 on the front of the return Put the amount in parentheses on line 2 to show that it is a minus (negative) number SUBTRACT this amount from your Federal Adjusted Gross Income

Schedule BmdashCredits Line 45 mdash Retirement Income Credit

To qualify for the Ohio Retirement Income Credit you must meet all of the following tests

bull You must have received retirement benefits annuities or distributions that were made from a pension retirement or profit-sharing plan However do not include any income deducted on line 36

bull You must have received this income because you have retired

bull This income must be included in your Ohio Adjusted Gross Income on line 3

The amount of the credit is as follows Amount of qualifying retirement Retirement income received and included in income credit Ohio Adjusted Gross Income for the taxable during the taxable year year $500 or less $ 0 Over $ 500 but not more than $1500 $ 25 Over $1500 but not more than $3000 $ 50 Over $3000 but not more than $5000 $ 80 Over $5000 but not more than $8000 $130 Over $8000 $200

The maximum credit per return is $200 If you are filing a joint return combine the total qualifying retirement income for both spouses to determine the credit from the table

Example John and Mary Brown are retired and file a joint return John has $5000 qualifying retirement income includ-ed in Ohio Adjusted Gross Income line 3 Mary has $2000 qualifying retirement income included in Ohio Adjusted Gross Income line 3 Add the two qualifying retirement incomes the total is $7000 The table shows a credit of $130 for retirement income of over $5000 but not more than $8000 The Brownsrsquo would be entitled to an Ohio Retirement Income Credit of $130

Line 46 mdash Senior Citizen Credit You may claim a $50 credit if you were 65 years of age or older prior to January 1 1997 Only one credit of $50 is allowed for each return even if you are filing a joint return and you and your spouse are both 65 years of age or older

13

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 14: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Line 47 mdash Lump Sum Line 49 mdash Lump Sum Retirement Distribution Credit Income Credit

This credit is available only to individuals 65 years of age or older before January 1 1997 If you received a lump sum distribution from a pension retirement or profit-sharing plan whether on account of retirement or separation from employment and if you are 65 years of age or older you may be able to take advantage of a special tax treatment which uses the $50 senior citizen tax credit times your expected remaining life years Please con-tact one of the offices of the Department of Taxation to obtain the special instructions You can only claim this credit once Below are some general guidelines IF THE ANSWERS TO QUESTIONS 1 THROUGH 7 ARE ALL YES THEN THE DISTRIBUTION QUALIFIES FOR THE LUMP SUM DISTRIBUTION CREDIT 1 Were you 65 years of age or older before January 1 1997 2 Was the lump sum distributed from a qualified employee

benefit plan (pension profit-sharing stock bonus Keogh IRC 401(k) STRS PERS SERS)

3 Was the distribution made from all of the employerrsquos qual-ified plans of one kind in which the employee had funds

4 Was the distribution for the full amount credited to the employee

5 Was the distribution paid within a single tax year 6 Was the employee a participant in the plan for 5 taxable

years before the tax year of the distribution or was the dis-tribution made because the employee died

7 Was the distribution made because the employee died quit retired was laid-off or was fired

IF YOU ANSWERED NO TO ANY OF THE ABOVE QUESTIONS YOU DO NOT QUALIFY FOR THIS CREDIT CAUTION If you take this credit you cannot take the $50 Senior Citizenrsquos Credit on this yearrsquos return or any future yearrsquos return

Line 48 mdash Child and Dependent Care Credit

If your Ohio Adjusted Gross Income (line 3) is less than $40000 and if you made payments that qualified for the feder-al Child andor Dependent Care Credit you may be entitled to the Ohio Child and Dependent Care Credit CAUTION If line 3 on the front of the Ohio Form IT-1040 is $40000 or more STOP Yoursquore not entitled to this credit

1996 Child and Dependent Care Worksheet

A Enter the amount of Federal Child and Dependent Care Credit shown on your Federal Form 1040A line 24a or your Federal Form 1040 line 39 A$________

B If line 3 of your Ohio IT-1040 is less than $20000 enter 35 on line B of this worksheet If line 3 of your Ohio IT-1040 is equal to or greater than $20000 but less than $40000 enter 25 on line B of this worksheet B _______

C Multiply line A of this worksheet by the rate shown on line B Enter this amount here and on line 48 (schedule B) on the back of Form IT-1040 C$________

Lump sum distributions that you received on account of retirement from a qualified retirement plan may be given special tax treatment A ldquolump sum distributionrdquo is one where you receive your entire balance from a qualified pension retirement or profit-sharing plan during one tax year

If youbull received income in a lump sum distribution during 1996 orbull are entitled to an unused retirement income exclusion from

an earlier year then you will need special instructions on how to compute your tax credit You can get these special instructions by contacting one of the offices listed on the back of this booklet

Line 50 mdash Job Training Credit Ohio law provides a credit for amounts you pay for qualified job training Qualified job training is any training or educa-tion which improves your chances of getting a new job after you have lost your previous job Job training includes such things as apprenticeships internships and educational classes Caution Such training qualifies for this credit only if you can check ldquoyesrdquo for questions A B and C below

A) Did you lose your job because the place YES NO where you worked either permanently closed or moved or because your em-ployer abolished your job or shift (Note Abolishment of job or shift does not include layoffs resulting from seasonal employment temporary plant closings for retooling etc) o o

B) During the twelve month period begin-ning when you lost your job did you pay for any job training o o

C) While you were receiving job training were you either unemployed or working no more than 20 hours per week o o

If you checked ldquoyesrdquo to all of the questions above then com-plete the worksheet below

1996 Job Training Credit Worksheet

1 Enter the amount you paid during 1995 and 1996 for job training during the twelve month period beginning when you lost your job Do not include any amount that was reimbursed to you 1__________

2 Multiply the amount on line 1 by 12 2__________ 3 Enter the smaller of $500 or the amount on

line 2 3__________ 4 Enter the amount of job training credit if any

which you claimed on line 49 Schedule B on the 1995 Ohio Form IT-1040 4__________

5 Subtract line 4 from line 3 (but not less than zero) 5__________

The amount on line 5 is your job training credit Enter this amount on Schedule B line 50 of Ohio Form IT-1040

14

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 15: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Line 51 mdash Ohio Political Contributions Credit

You can claim a credit against your tax for contributions of money you made during the year to the campaign committee of candidates for any of the following Ohio offices

-Governor -Lieutenant Governor -Secretary of State -Auditor of State -Treasurer of State -Attorney General -Ohio Board of Education -Chief Justice of the Ohio Supreme Court -Justice of the Ohio Supreme Court -Ohio Senate or -Ohio House of Representatives

The amount of the credit is the lesser of the combined total cash contributions you made during the year or $50 ($100 in the case of a married filing joint return) The maximum credit is $50 (for single or married separate filers) and $100 (for married filing joint returns) regardless of the amount of the contribution

You can claim the credit on the back of Form IT-1040 line 51

Line 52 mdash Total Credits

Enter the total of lines 45 through 51 on line 52 and on line 7 on the front of the return

Schedule CmdashResident Credit Line 53

If you are an Ohio resident and if you had income subject to tax by other states or the District of Columbia you qualify for the Ohio Resident Tax Credit The credit is the SMALL-ER of line 56 or 56a

Enter the portion of Ohio Adjusted Gross Income from line 3 that is taxed by other states or the District of Columbia

This amount is determined by using the gross income sub-jected to a tax on income in other states or the District of Columbia less related deductions allowed in computing fed-eral adjusted gross income and increased or decreased by related adjustments on Schedule A of the Ohio IT-1040

CAUTION Do not include wages salaries tips or com-missions earned by Ohio residents in Indiana Kentucky West Virginia Michigan or Pennsylvania This income is not taxed by our neighboring states and therefore does not qualify for the credit

Line 54

Enter Ohio Adjusted Gross Income from line 3

Line 55 Divide 53 by line 54

Line 56 Multiply line 55 by the amount on line 12 on the front of the return Enter the amount on line 56

Line 56a Enter the amount of 1996 income tax less all related credits other than withholding estimated tax payments and carry-forwards from previous years paid to other states or the District of Columbia In general this amount will be the amount shown on the other statersquos tax return equivalent to line 14 of the Ohio Form IT-1040

Line 56b Enter the smaller of line 56 or line 56a This is your Ohio Resident Tax Credit Enter this amount on line 13 on the front of the return

You must list the name of any state with which you filed a 1996 income tax return below line 56b Later we may contact you and ask you to provide us with a copy of the other statersquos income tax return

Schedule DmdashNonresidentPart-Year Resident Credit NONRESIDENTS or PART-YEAR RESIDENTS of Ohio are entitled to a credit for income not earned or received in Ohio In the case of a part-year resident the amount included in line 3 of your IT-1040 that was earned or received while a nonresident of Ohio should be entered on line 57

Line 57 Enter the portion of Ohio Adjusted Gross Income from line 3 that was not earned or received in Ohio

Line 58

Line 59 Divide line 57 by line 58

Line 60 Multiply line 59 by the amount on line 12 on the front of the return Enter the amount on line 60 and on line 13 on the front of the return If both the resident credit and the nonresi-dentpart-year resident credit apply enter the sum of lines 56b and 60 on line 13

Enter Ohio Adjusted Gross Income from line 3

15

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 16: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1996 TAX TABLE FOR FORM IT-1040 If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

Up to $1000 $3000 $6000 $9000 $12000

$ 0 $ 50 $ 0 50 100 1

100 150 1 150 200 1 200 250 2 250 300 2 300 350 2 350 400 3 400 450 3 450 500 3 500 550 4 550 600 4 600 650 4 650 700 5 700 750 5 750 800 5 800 850 6 850 900 6 900 950 6 950 1000 7

$ 3000 $ 3050 $ 21 3050 3100 21 3100 3150 22 3150 3200 22 3200 3250 22 3250 3300 23 3300 3350 23 3350 3400 23 3400 3450 24 3450 3500 24 3500 3550 24 3550 3600 25 3600 3650 25 3650 3700 25 3700 3750 26 3750 3800 26 3800 3850 27 3850 3900 27 3900 3950 27 3950 4000 28

$ 6000 $ 6050 $ 49 6050 6100 50 6100 6150 50 6150 6200 51 6200 6250 52 6250 6300 52 6300 6350 53 6350 6400 54 6400 6450 54 6450 6500 55 6500 6550 56 6550 6600 56 6600 6650 57 6650 6700 58 6700 6750 59 6750 6800 59 6800 6850 60 6850 6900 61 6900 6950 61 6950 7000 62

$ 9000 $ 9050 $ 90 9050 9100 91 9100 9150 92 9150 9200 93 9200 9250 93 9250 9300 94 9300 9350 95 9350 9400 95 9400 9450 96 9450 9500 97 9500 9550 97 9550 9600 98 9600 9650 99 9650 9700 99 9700 9750 100 9750 9800 101 9800 9850 102 9850 9900 102 9900 9950 103 9950 10000 104

$ 12000 $12050 $ 160 12050 12100 162 12100 12150 163 12150 12200 164 12200 12250 166 12250 12300 167 12300 12350 169 12350 12400 170 12400 12450 171 12450 12500 173 12500 12550 174 12550 12600 175 12600 12650 177 12650 12700 178 12700 12750 180 12750 12800 181 12800 12850 182 12850 12900 184 12900 12950 185 12950 13000 187

$1000 $4000 $7000 $10000 $13000

$ 1000 $ 1050 $ 7 1050 1100 7 1100 1150 8 1150 1200 8 1200 1250 8 1250 1300 9 1300 1350 9 1350 1400 10 1400 1450 10 1450 1500 10 1500 1550 11 1550 1600 11 1600 1650 11 1650 1700 12 1700 1750 12 1750 1800 12 1800 1850 13 1850 1900 13 1900 1950 13 1950 2000 14

$ 4000 $ 4050 $ 28 4050 4100 28 4100 4150 29 4150 4200 29 4200 4250 29 4250 4300 30 4300 4350 30 4350 4400 30 4400 4450 31 4450 4500 31 4500 4550 31 4550 4600 32 4600 4650 32 4650 4700 32 4700 4750 33 4750 4800 33 4800 4850 33 4850 4900 34 4900 4950 34 4950 5000 34

$ 7000 $ 7050 $ 63 7050 7100 63 7100 7150 64 7150 7200 65 7200 7250 66 7250 7300 66 7300 7350 67 7350 7400 68 7400 7450 68 7450 7500 69 7500 7550 70 7550 7600 70 7600 7650 71 7650 7700 72 7700 7750 72 7750 7800 73 7800 7850 74 7850 7900 75 7900 7950 75 7950 8000 76

$ 10000 $10050 $ 105 10050 10100 106 10100 10150 107 10150 10200 109 10200 10250 110 10250 10300 112 10300 10350 113 10350 10400 114 10400 10450 116 10450 10500 117 10500 10550 119 10550 10600 120 10600 10650 121 10650 10700 123 10700 10750 124 10750 10800 126 10800 10850 127 10850 10900 128 10900 10950 130 10950 11000 131

$ 13000 $13050 $ 188 13050 13100 189 13100 13150 191 13150 13200 192 13200 13250 193 13250 13300 195 13300 13350 196 13350 13400 198 13400 13450 199 13450 13500 200 13500 13550 202 13550 13600 203 13600 13650 205 13650 13700 206 13700 13750 207 13750 13800 209 13800 13850 210 13850 13900 212 13900 13950 213 13950 14000 214

$2000 $5000 $8000 $11000 $14000

$ 2000 $ 2050 $ 14 2050 2100 14 2100 2150 15 2150 2200 15 2200 2250 15 2250 2300 16 2300 2350 16 2350 2400 16 2400 2450 17 2450 2500 17 2500 2550 17 2550 2600 18 2600 2650 18 2650 2700 19 2700 2750 19 2750 2800 19 2800 2850 20 2850 2900 20 2900 2950 20 2950 3000 21

$ 5000 $ 5050 $ 35 5050 5100 36 5100 5150 36 5150 5200 37 5200 5250 38 5250 5300 38 5300 5350 39 5350 5400 40 5400 5450 41 5450 5500 41 5500 5550 42 5550 5600 43 5600 5650 43 5650 5700 44 5700 5750 45 5750 5800 45 5800 5850 46 5850 5900 47 5900 5950 47 5950 6000 48

$ 8000 $ 8050 $ 77 8050 8100 77 8100 8150 78 8150 8200 79 8200 8250 79 8250 8300 80 8300 8350 81 8350 8400 81 8400 8450 82 8450 8500 83 8500 8550 84 8550 8600 84 8600 8650 85 8650 8700 86 8700 8750 86 8750 8800 87 8800 8850 88 8850 8900 88 8900 8950 89 8950 9000 90

$ 11000 $11050 $ 132 11050 11100 134 11100 11150 135 11150 11200 137 11200 11250 138 11250 11300 139 11300 11350 141 11350 11400 142 11400 11450 144 11450 11500 145 11500 11550 146 11550 11600 148 11600 11650 149 11650 11700 150 11700 11750 152 11750 11800 153 11800 11850 155 11850 11900 156 11900 11950 157 11950 12000 159

$ 14000 $14050 $ 216 14050 14100 217 14100 14150 218 14150 14200 220 14200 14250 221 14250 14300 223 14300 14350 224 14350 14400 225 14400 14450 227 14450 14500 228 14500 14550 230 14550 14600 231 14600 14650 232 14650 14700 234 14700 14750 235 14750 14800 237 14800 14850 238 14850 14900 239 14900 14950 241 14950 15000 242

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 16

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 17: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$15000 $18000 $21000 $24000 $27000

$ 15000 $15050 $ 244 15050 15100 245 15100 15150 247 15150 15200 249 15200 15250 251 15250 15300 252 15300 15350 254 15350 15400 256 15400 15450 257 15450 15500 259 15500 15550 261 15550 15600 263 15600 15650 264 15650 15700 266 15700 15750 268 15750 15800 270 15800 15850 271 15850 15900 273 15900 15950 275 15950 16000 277

$ 18000 $18050 $ 348 18050 18100 349 18100 18150 351 18150 18200 353 18200 18250 355 18250 18300 356 18300 18350 358 18350 18400 360 18400 18450 362 18450 18500 363 18500 18550 365 18550 18600 367 18600 18650 369 18650 18700 370 18700 18750 372 18750 18800 374 18800 18850 375 18850 18900 377 18900 18950 379 18950 19000 381

$ 21000 $21050 $ 459 21050 21100 461 21100 21150 463 21150 21200 465 21200 21250 467 21250 21300 469 21300 21350 471 21350 21400 473 21400 21450 476 21450 21500 478 21500 21550 480 21550 21600 482 21600 21650 484 21650 21700 486 21700 21750 488 21750 21800 490 21800 21850 492 21850 21900 494 21900 21950 496 21950 22000 498

$ 24000 $24050 $ 584 24050 24100 586 24100 24150 588 24150 24200 590 24200 24250 592 24250 24300 594 24300 24350 596 24350 24400 598 24400 24450 600 24450 24500 602 24500 24550 605 24550 24600 607 24600 24650 609 24650 24700 611 24700 24750 613 24750 24800 615 24800 24850 617 24850 24900 619 24900 24950 621 24950 25000 623

$ 27000 $27050 $ 709 27050 27100 711 27100 27150 713 27150 27200 715 27200 27250 717 27250 27300 719 27300 27350 721 27350 27400 723 27400 27450 725 27450 27500 727 27500 27550 729 27550 27600 731 27600 27650 734 27650 27700 736 27700 27750 738 27750 27800 740 27800 27850 742 27850 27900 744 27900 27950 746 27950 28000 748

$16000 $19000 $22000 $25000 $28000

$ 16000 $16050 $ 278 16050 16100 280 16100 16150 282 16150 16200 284 16200 16250 285 16250 16300 287 16300 16350 289 16350 16400 290 16400 16450 292 16450 16500 294 16500 16550 296 16550 16600 297 16600 16650 299 16650 16700 301 16700 16750 303 16750 16800 304 16800 16850 306 16850 16900 308 16900 16950 310 16950 17000 311

$ 19000 $19050 $ 382 19050 19100 384 19100 19150 386 19150 19200 388 19200 19250 389 19250 19300 391 19300 19350 393 19350 19400 395 19400 19450 396 19450 19500 398 19500 19550 400 19550 19600 401 19600 19650 403 19650 19700 405 19700 19750 407 19750 19800 408 19800 19850 410 19850 19900 412 19900 19950 414 19950 20000 415

$ 22000 $22050 $ 500 22050 22100 503 22100 22150 505 22150 22200 507 22200 22250 509 22250 22300 511 22300 22350 513 22350 22400 515 22400 22450 517 22450 22500 519 22500 22550 521 22550 22600 523 22600 22650 525 22650 22700 528 22700 22750 530 22750 22800 532 22800 22850 534 22850 22900 536 22900 22950 538 22950 23000 540

$ 25000 $25050 $ 625 25050 25100 627 25100 25150 630 25150 25200 632 25200 25250 634 25250 25300 636 25300 25350 638 25350 25400 640 25400 25450 642 25450 25500 644 25500 25550 646 25550 25600 648 25600 25650 650 25650 25700 652 25700 25750 654 25750 25800 657 25800 25850 659 25850 25900 661 25900 25950 663 25950 26000 665

$ 28000 $28050 $ 750 28050 28100 752 28100 28150 754 28150 28200 756 28200 28250 759 28250 28300 761 28300 28350 763 28350 28400 765 28400 28450 767 28450 28500 769 28500 28550 771 28550 28600 773 28600 28650 775 28650 28700 777 28700 28750 779 28750 28800 781 28800 28850 783 28850 28900 786 28900 28950 788 28950 29000 790

$17000 $20000 $23000 $26000 $29000

$ 17000 $17050 $ 313 17050 17100 315 17100 17150 316 17150 17200 318 17200 17250 320 17250 17300 322 17300 17350 323 17350 17400 325 17400 17450 327 17450 17500 329 17500 17550 330 17550 17600 332 17600 17650 334 17650 17700 336 17700 17750 337 17750 17800 339 17800 17850 341 17850 17900 342 17900 17950 344 17950 18000 346

$ 20000 $20050 $ 417 20050 20100 419 20100 20150 421 20150 20200 423 20200 20250 426 20250 20300 428 20300 20350 430 20350 20400 432 20400 20450 434 20450 20500 436 20500 20550 438 20550 20600 440 20600 20650 442 20650 20700 444 20700 20750 446 20750 20800 448 20800 20850 451 20850 20900 453 20900 20950 455 20950 21000 457

$ 23000 $23050 $ 542 23050 23100 544 23100 23150 546 23150 23200 548 23200 23250 550 23250 23300 553 23300 23350 555 23350 23400 557 23400 23450 559 23450 23500 561 23500 23550 563 23550 23600 565 23600 23650 567 23650 23700 569 23700 23750 571 23750 23800 573 23800 23850 575 23850 23900 577 23900 23950 580 23950 24000 582

$ 26000 $26050 $ 667 26050 26100 669 26100 26150 671 26150 26200 673 26200 26250 675 26250 26300 677 26300 26350 679 26350 26400 682 26400 26450 684 26450 26500 686 26500 26550 688 26550 26600 690 26600 26650 692 26650 26700 694 26700 26750 696 26750 26800 698 26800 26850 700 26850 26900 702 26900 26950 704 26950 27000 706

$ 29000 $29050 $ 792 29050 29100 794 29100 29150 796 29150 29200 798 29200 29250 800 29250 29300 802 29300 29350 804 29350 29400 806 29400 29450 808 29450 29500 811 29500 29550 813 29550 29600 815 29600 29650 817 29650 29700 819 29700 29750 821 29750 29800 823 29800 29850 825 29850 29900 827 29900 29950 829 29950 30000 831

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 17

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 18: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$30000 $33000 $36000 $39000 $42000

$ 30000 $30050 $ 833 $ 33000 $33050 $ 958 $ 36000 $36050 $ 1083 $ 39000 $39050 $ 1208 $ 42000 $42050 $ 1347 30050 30100 836 33050 33100 960 36050 36100 1085 39050 39100 1210 42050 42100 1349 30100 30150 838 33100 33150 962 36100 36150 1087 39100 39150 1212 42100 42150 1352 30150 30200 840 33150 33200 965 36150 36200 1089 39150 39200 1214 42150 42200 1354 30200 30250 842 33200 33250 967 36200 36250 1091 39200 39250 1216 42200 42250 1357 30250 30300 844 33250 33300 969 36250 36300 1094 39250 39300 1218 42250 42300 1359 30300 30350 846 33300 33350 971 36300 36350 1096 39300 39350 1221 42300 42350 1362 30350 30400 848 33350 33400 973 36350 36400 1098 39350 39400 1223 42350 42400 1364 30400 30450 850 33400 33450 975 36400 36450 1100 39400 39450 1225 42400 42450 1366 30450 30500 852 33450 33500 977 36450 36500 1102 39450 39500 1227 42450 42500 1369 30500 30550 854 33500 33550 979 36500 36550 1104 39500 39550 1229 42500 42550 1371 30550 30600 856 33550 33600 981 36550 36600 1106 39550 39600 1231 42550 42600 1374 30600 30650 858 33600 33650 983 36600 36650 1108 39600 39650 1233 42600 42650 1376 30650 30700 860 33650 33700 985 36650 36700 1110 39650 39700 1235 42650 42700 1379 30700 30750 863 33700 33750 987 36700 36750 1112 39700 39750 1237 42700 42750 1381 30750 30800 865 33750 33800 990 36750 36800 1114 39750 39800 1239 42750 42800 1383 30800 30850 867 33800 33850 992 36800 36850 1116 39800 39850 1241 42800 42850 1386 30850 30900 869 33850 33900 994 36850 36900 1119 39850 39900 1243 42850 42900 1388 30900 30950 871 33900 33950 996 36900 36950 1121 39900 39950 1245 42900 42950 1391 30950 31000 873 33950 34000 998 36950 37000 1123 39950 40000 1248 42950 43000 1393

$31000 $34000 $37000 $40000 $43000

$ 31000 $31050 $ 875 $ 34000 $34050 $ 1000 $ 37000 $37050 $ 1125 $ 40000 $40050 $ 1250 $ 43000 $43050 $ 1396 31050 31100 877 34050 34100 1002 37050 37100 1127 40050 40100 1252 43050 43100 1398 31100 31150 879 34100 34150 1004 37100 37150 1129 40100 40150 1255 43100 43150 1400 31150 31200 881 34150 34200 1006 37150 37200 1131 40150 40200 1257 43150 43200 1403 31200 31250 883 34200 34250 1008 37200 37250 1133 40200 40250 1260 43200 43250 1405 31250 31300 885 34250 34300 1010 37250 37300 1135 40250 40300 1262 43250 43300 1408 31300 31350 888 34300 34350 1012 37300 37350 1137 40300 40350 1264 43300 43350 1410 31350 31400 890 34350 34400 1014 37350 37400 1139 40350 40400 1267 43350 43400 1413 31400 31450 892 34400 34450 1017 37400 37450 1141 40400 40450 1269 43400 43450 1415 31450 31500 894 34450 34500 1019 37450 37500 1144 40450 40500 1272 43450 43500 1417 31500 31550 896 34500 34550 1021 37500 37550 1146 40500 40550 1274 43500 43550 1420 31550 31600 898 34550 34600 1023 37550 37600 1148 40550 40600 1277 43550 43600 1422 31600 31650 900 34600 34650 1025 37600 37650 1150 40600 40650 1279 43600 43650 1425 31650 31700 902 34650 34700 1027 37650 37700 1152 40650 40700 1281 43650 43700 1427 31700 31750 904 34700 34750 1029 37700 37750 1154 40700 40750 1284 43700 43750 1430 31750 31800 906 34750 34800 1031 37750 37800 1156 40750 40800 1286 43750 43800 1432 31800 31850 908 34800 34850 1033 37800 37850 1158 40800 40850 1289 43800 43850 1434 31850 31900 910 34850 34900 1035 37850 37900 1160 40850 40900 1291 43850 43900 1437 31900 31950 913 34900 34950 1037 37900 37950 1162 40900 40950 1294 43900 43950 1439 31950 32000 915 34950 35000 1039 37950 38000 1164 40950 41000 1296 43950 44000 1442

$32000 $35000 $38000 $41000 $44000

$ 32000 $32050 $ 917 $ 35000 $35050 $ 1042 $ 38000 $38050 $ 1166 $ 41000 $41050 $ 1298 $ 44000 $44050 $ 1444 32050 32100 919 35050 35100 1044 38050 38100 1168 41050 41100 1301 44050 44100 1447 32100 32150 921 35100 35150 1046 38100 38150 1171 41100 41150 1303 44100 44150 1449 32150 32200 923 35150 35200 1048 38150 38200 1173 41150 41200 1306 44150 44200 1451 32200 32250 925 35200 35250 1050 38200 38250 1175 41200 41250 1308 44200 44250 1454 32250 32300 927 35250 35300 1052 38250 38300 1177 41250 41300 1311 44250 44300 1456 32300 32350 929 35300 35350 1054 38300 38350 1179 41300 41350 1313 44300 44350 1459 32350 32400 931 35350 35400 1056 38350 38400 1181 41350 41400 1315 44350 44400 1461 32400 32450 933 35400 35450 1058 38400 38450 1183 41400 41450 1318 44400 44450 1464 32450 32500 935 35450 35500 1060 38450 38500 1185 41450 41500 1320 44450 44500 1466 32500 32550 937 35500 35550 1062 38500 38550 1187 41500 41550 1323 44500 44550 1468 32550 32600 940 35550 35600 1064 38550 38600 1189 41550 41600 1325 44550 44600 1471 32600 32650 942 35600 35650 1067 38600 38650 1191 41600 41650 1328 44600 44650 1473 32650 32700 944 35650 35700 1069 38650 38700 1193 41650 41700 1330 44650 44700 1476 32700 32750 946 35700 35750 1071 38700 38750 1196 41700 41750 1332 44700 44750 1478 32750 32800 948 35750 35800 1073 38750 38800 1198 41750 41800 1335 44750 44800 1481 32800 32850 950 35800 35850 1075 38800 38850 1200 41800 41850 1337 44800 44850 1483 32850 32900 952 35850 35900 1077 38850 38900 1202 41850 41900 1340 44850 44900 1485 32900 32950 954 35900 35950 1079 38900 38950 1204 41900 41950 1342 44900 44950 1488 32950 33000 956 35950 36000 1081 38950 39000 1206 41950 42000 1345 44950 45000 1490

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 18

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 19: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$45000 $48000 $51000 $54000 $57000

$ 45000 $45050 $ 1493 $ 48000 $48050 $ 1638 $ 51000 $51050 $ 1784 $ 54000 $54050 $ 1930 $ 57000 $57050 $ 2076 45050 45100 1495 48050 48100 1641 51050 51100 1787 54050 54100 1932 57050 57100 2078 45100 45150 1498 48100 48150 1643 51100 51150 1789 54100 54150 1935 57100 57150 2080 45150 45200 1500 48150 48200 1646 51150 51200 1791 54150 54200 1937 57150 57200 2083 45200 45250 1502 48200 48250 1648 51200 51250 1794 54200 54250 1940 57200 57250 2085 45250 45300 1505 48250 48300 1651 51250 51300 1796 54250 54300 1942 57250 57300 2088 45300 45350 1507 48300 48350 1653 51300 51350 1799 54300 54350 1944 57300 57350 2090 45350 45400 1510 48350 48400 1655 51350 51400 1801 54350 54400 1947 57350 57400 2093 45400 45450 1512 48400 48450 1658 51400 51450 1804 54400 54450 1949 57400 57450 2095 45450 45500 1515 48450 48500 1660 51450 51500 1806 54450 54500 1952 57450 57500 2097 45500 45550 1517 48500 48550 1663 51500 51550 1808 54500 54550 1954 57500 57550 2100 45550 45600 1519 48550 48600 1665 51550 51600 1811 54550 54600 1957 57550 57600 2102 45600 45650 1522 48600 48650 1668 51600 51650 1813 54600 54650 1959 57600 57650 2105 45650 45700 1524 48650 48700 1670 51650 51700 1816 54650 54700 1961 57650 57700 2107 45700 45750 1527 48700 48750 1672 51700 51750 1818 54700 54750 1964 57700 57750 2110 45750 45800 1529 48750 48800 1675 51750 51800 1821 54750 54800 1966 57750 57800 2112 45800 45850 1532 48800 48850 1677 51800 51850 1823 54800 54850 1969 57800 57850 2114 45850 45900 1534 48850 48900 1680 51850 51900 1825 54850 54900 1971 57850 57900 2117 45900 45950 1536 48900 48950 1682 51900 51950 1828 54900 54950 1974 57900 57950 2119 45950 46000 1539 48950 49000 1685 51950 52000 1830 54950 55000 1976 57950 58000 2122

$46000 $49000 $52000 $55000 $58000

$ 46000 $46050 $ 1541 $ 49000 $49050 $ 1687 $ 52000 $52050 $ 1833 $ 55000 $55050 $ 1978 $ 58000 $58050 $ 2124 46050 46100 1544 49050 49100 1689 52050 52100 1835 55050 55100 1981 58050 58100 2127 46100 46150 1546 49100 49150 1692 52100 52150 1838 55100 55150 1983 58100 58150 2129 46150 46200 1549 49150 49200 1694 52150 52200 1840 55150 55200 1986 58150 58200 2131 46200 46250 1551 49200 49250 1697 52200 52250 1842 55200 55250 1988 58200 58250 2134 46250 46300 1553 49250 49300 1699 52250 52300 1845 55250 55300 1991 58250 58300 2136 46300 46350 1556 49300 49350 1702 52300 52350 1847 55300 55350 1993 58300 58350 2139 46350 46400 1558 49350 49400 1704 52350 52400 1850 55350 55400 1995 58350 58400 2141 46400 46450 1561 49400 49450 1706 52400 52450 1852 55400 55450 1998 58400 58450 2144 46450 46500 1563 49450 49500 1709 52450 52500 1855 55450 55500 2000 58450 58500 2146 46500 46550 1566 49500 49550 1711 52500 52550 1857 55500 55550 2003 58500 58550 2148 46550 46600 1568 49550 49600 1714 52550 52600 1859 55550 55600 2005 58550 58600 2151 46600 46650 1570 49600 49650 1716 52600 52650 1862 55600 55650 2008 58600 58650 2153 46650 46700 1573 49650 49700 1719 52650 52700 1864 55650 55700 2010 58650 58700 2156 46700 46750 1575 49700 49750 1721 52700 52750 1867 55700 55750 2012 58700 58750 2158 46750 46800 1578 49750 49800 1723 52750 52800 1869 55750 55800 2015 58750 58800 2161 46800 46850 1580 49800 49850 1726 52800 52850 1872 55800 55850 2017 58800 58850 2163 46850 46900 1583 49850 49900 1728 52850 52900 1874 55850 55900 2020 58850 58900 2165 46900 46950 1585 49900 49950 1731 52900 52950 1876 55900 55950 2022 58900 58950 2168 46950 47000 1587 49950 50000 1733 52950 53000 1879 55950 56000 2025 58950 59000 2170

$47000 $50000 $53000 $56000 $59000

$ 47000 $47050 $ 1590 $ 50000 $50050 $ 1736 $ 53000 $53050 $ 1881 $ 56000 $56050 $ 2027 $ 59000 $59050 $ 2173 47050 47100 1592 50050 50100 1738 53050 53100 1884 56050 56100 2029 59050 59100 2175 47100 47150 1595 50100 50150 1740 53100 53150 1886 56100 56150 2032 59100 59150 2178 47150 47200 1597 50150 50200 1743 53150 53200 1889 56150 56200 2034 59150 59200 2180 47200 47250 1600 50200 50250 1745 53200 53250 1891 56200 56250 2037 59200 59250 2182 47250 47300 1602 50250 50300 1748 53250 53300 1893 56250 56300 2039 59250 59300 2185 47300 47350 1604 50300 50350 1750 53300 53350 1896 56300 56350 2042 59300 59350 2187 47350 47400 1607 50350 50400 1753 53350 53400 1898 56350 56400 2044 59350 59400 2190 47400 47450 1609 50400 50450 1755 53400 53450 1901 56400 56450 2046 59400 59450 2192 47450 47500 1612 50450 50500 1757 53450 53500 1903 56450 56500 2049 59450 59500 2195 47500 47550 1614 50500 50550 1760 53500 53550 1906 56500 56550 2051 59500 59550 2197 47550 47600 1617 50550 50600 1762 53550 53600 1908 56550 56600 2054 59550 59600 2199 47600 47650 1619 50600 50650 1765 53600 53650 1910 56600 56650 2056 59600 59650 2202 47650 47700 1621 50650 50700 1767 53650 53700 1913 56650 56700 2059 59650 59700 2204 47700 47750 1624 50700 50750 1770 53700 53750 1915 56700 56750 2061 59700 59750 2207 47750 47800 1626 50750 50800 1772 53750 53800 1918 56750 56800 2063 59750 59800 2209 47800 47850 1629 50800 50850 1774 53800 53850 1920 56800 56850 2066 59800 59850 2212 47850 47900 1631 50850 50900 1777 53850 53900 1923 56850 56900 2068 59850 59900 2214 47900 47950 1634 50900 50950 1779 53900 53950 1925 56900 56950 2071 59900 59950 2216 47950 48000 1636 50950 51000 1782 53950 54000 1927 56950 57000 2073 59950 60000 2219

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 19

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 20: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$60000 $63000 $66000 $69000 $72000

$ 60000 $60050 $ 2221 $ 63000 $63050 $ 2367 $ 66000 $66050 $ 2513 $ 69000 $69050 $ 2658 $ 72000 $72050 $ 2804 60050 60100 2224 63050 63100 2369 66050 66100 2515 69050 69100 2661 72050 72100 2806 60100 60150 2226 63100 63150 2372 66100 66150 2517 69100 69150 2663 72100 72150 2809 60150 60200 2228 63150 63200 2374 66150 66200 2520 69150 69200 2666 72150 72200 2811 60200 60250 2231 63200 63250 2377 66200 66250 2522 69200 69250 2668 72200 72250 2814 60250 60300 2233 63250 63300 2379 66250 66300 2525 69250 69300 2670 72250 72300 2816 60300 60350 2236 63300 63350 2381 66300 66350 2527 69300 69350 2673 72300 72350 2819 60350 60400 2238 63350 63400 2384 66350 66400 2530 69350 69400 2675 72350 72400 2821 60400 60450 2241 63400 63450 2386 66400 66450 2532 69400 69450 2678 72400 72450 2823 60450 60500 2243 63450 63500 2389 66450 66500 2534 69450 69500 2680 72450 72500 2826 60500 60550 2245 63500 63550 2391 66500 66550 2537 69500 69550 2683 72500 72550 2828 60550 60600 2248 63550 63600 2394 66550 66600 2539 69550 69600 2685 72550 72600 2831 60600 60650 2250 63600 63650 2396 66600 66650 2542 69600 69650 2687 72600 72650 2833 60650 60700 2253 63650 63700 2398 66650 66700 2544 69650 69700 2690 72650 72700 2836 60700 60750 2255 63700 63750 2401 66700 66750 2547 69700 69750 2692 72700 72750 2838 60750 60800 2258 63750 63800 2403 66750 66800 2549 69750 69800 2695 72750 72800 2840 60800 60850 2260 63800 63850 2406 66800 66850 2551 69800 69850 2697 72800 72850 2843 60850 60900 2262 63850 63900 2408 66850 66900 2554 69850 69900 2700 72850 72900 2845 60900 60950 2265 63900 63950 2411 66900 66950 2556 69900 69950 2702 72900 72950 2848 60950 61000 2267 63950 64000 2413 66950 67000 2559 69950 70000 2704 72950 73000 2850

$61000 $64000 $67000 $70000 $73000

$ 61000 $61050 $ 2270 $ 64000 $64050 $ 2415 $ 67000 $67050 $ 2561 $ 70000 $70050 $ 2707 $ 73000 $73050 $ 2853 61050 61100 2272 64050 64100 2418 67050 67100 2564 70050 70100 2709 73050 73100 2855 61100 61150 2275 64100 64150 2420 67100 67150 2566 70100 70150 2712 73100 73150 2857 61150 61200 2277 64150 64200 2423 67150 67200 2568 70150 70200 2714 73150 73200 2860 61200 61250 2279 64200 64250 2425 67200 67250 2571 70200 70250 2717 73200 73250 2862 61250 61300 2282 64250 64300 2428 67250 67300 2573 70250 70300 2719 73250 73300 2865 61300 61350 2284 64300 64350 2430 67300 67350 2576 70300 70350 2721 73300 73350 2867 61350 61400 2287 64350 64400 2432 67350 67400 2578 70350 70400 2724 73350 73400 2870 61400 61450 2289 64400 64450 2435 67400 67450 2581 70400 70450 2726 73400 73450 2872 61450 61500 2292 64450 64500 2437 67450 67500 2583 70450 70500 2729 73450 73500 2874 61500 61550 2294 64500 64550 2440 67500 67550 2585 70500 70550 2731 73500 73550 2877 61550 61600 2296 64550 64600 2442 67550 67600 2588 70550 70600 2734 73550 73600 2879 61600 61650 2299 64600 64650 2445 67600 67650 2590 70600 70650 2736 73600 73650 2882 61650 61700 2301 64650 64700 2447 67650 67700 2593 70650 70700 2738 73650 73700 2884 61700 61750 2304 64700 64750 2449 67700 67750 2595 70700 70750 2741 73700 73750 2887 61750 61800 2306 64750 64800 2452 67750 67800 2598 70750 70800 2743 73750 73800 2889 61800 61850 2309 64800 64850 2454 67800 67850 2600 70800 70850 2746 73800 73850 2891 61850 61900 2311 64850 64900 2457 67850 67900 2602 70850 70900 2748 73850 73900 2894 61900 61950 2313 64900 64950 2459 67900 67950 2605 70900 70950 2751 73900 73950 2896 61950 62000 2316 64950 65000 2462 67950 68000 2607 70950 71000 2753 73950 74000 2899

$62000 $65000 $68000 $71000 $74000

$ 62000 $62050 $ 2318 $ 65000 $65050 $ 2464 $ 68000 $68050 $ 2610 $ 71000 $71050 $ 2755 $ 74000 $74050 $ 2901 62050 62100 2321 65050 65100 2466 68050 68100 2612 71050 71100 2758 74050 74100 2904 62100 62150 2323 65100 65150 2469 68100 68150 2615 71100 71150 2760 74100 74150 2906 62150 62200 2326 65150 65200 2471 68150 68200 2617 71150 71200 2763 74150 74200 2908 62200 62250 2328 65200 65250 2474 68200 68250 2619 71200 71250 2765 74200 74250 2911 62250 62300 2330 65250 65300 2476 68250 68300 2622 71250 71300 2768 74250 74300 2913 62300 62350 2333 65300 65350 2479 68300 68350 2624 71300 71350 2770 74300 74350 2916 62350 62400 2335 65350 65400 2481 68350 68400 2627 71350 71400 2772 74350 74400 2918 62400 62450 2338 65400 65450 2483 68400 68450 2629 71400 71450 2775 74400 74450 2921 62450 62500 2340 65450 65500 2486 68450 68500 2632 71450 71500 2777 74450 74500 2923 62500 62550 2343 65500 65550 2488 68500 68550 2634 71500 71550 2780 74500 74550 2925 62550 62600 2345 65550 65600 2491 68550 68600 2636 71550 71600 2782 74550 74600 2928 62600 62650 2347 65600 65650 2493 68600 68650 2639 71600 71650 2785 74600 74650 2930 62650 62700 2350 65650 65700 2496 68650 68700 2641 71650 71700 2787 74650 74700 2933 62700 62750 2352 65700 65750 2498 68700 68750 2644 71700 71750 2789 74700 74750 2935 62750 62800 2355 65750 65800 2500 68750 68800 2646 71750 71800 2792 74750 74800 2938 62800 62850 2357 65800 65850 2503 68800 68850 2649 71800 71850 2794 74800 74850 2940 62850 62900 2360 65850 65900 2505 68850 68900 2651 71850 71900 2797 74850 74900 2942 62900 62950 2362 65900 65950 2508 68900 68950 2653 71900 71950 2799 74900 74950 2945 62950 63000 2364 65950 66000 2510 68950 69000 2656 71950 72000 2802 74950 75000 2947

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 20

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 21: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1996 TAX TABLE FOR FORM IT-1040 (Continued) If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is If Ohio taxable income (line 5) is

At least But less than Your tax is

$75000 $78000 $81000 $84000 $87000

$ 75000 $75050 $ 2950 $ 78000 $78050 $ 3095 $ 81000 $81050 $ 3248 $ 84000 $84050 $ 3415 $ 87000 $87050 $ 3581 75050 75100 2952 78050 78100 3098 81050 81100 3251 84050 84100 3418 87050 87100 3584 75100 75150 2955 78100 78150 3100 81100 81150 3254 84100 84150 3420 87100 87150 3587 75150 75200 2957 78150 78200 3103 81150 81200 3257 84150 84200 3423 87150 87200 3590 75200 75250 2959 78200 78250 3105 81200 81250 3259 84200 84250 3426 87200 87250 3592 75250 75300 2962 78250 78300 3108 81250 81300 3262 84250 84300 3429 87250 87300 3595 75300 75350 2964 78300 78350 3110 81300 81350 3265 84300 84350 3431 87300 87350 3598 75350 75400 2967 78350 78400 3112 81350 81400 3268 84350 84400 3434 87350 87400 3601 75400 75450 2969 78400 78450 3115 81400 81450 3270 84400 84450 3437 87400 87450 3603 75450 75500 2972 78450 78500 3117 81450 81500 3273 84450 84500 3440 87450 87500 3606 75500 75550 2974 78500 78550 3120 81500 81550 3276 84500 84550 3443 87500 87550 3609 75550 75600 2976 78550 78600 3122 81550 81600 3279 84550 84600 3445 87550 87600 3612 75600 75650 2979 78600 78650 3125 81600 81650 3282 84600 84650 3448 87600 87650 3615 75650 75700 2981 78650 78700 3127 81650 81700 3284 84650 84700 3451 87650 87700 3617 75700 75750 2984 78700 78750 3129 81700 81750 3287 84700 84750 3454 87700 87750 3620 75750 75800 2986 78750 78800 3132 81750 81800 3290 84750 84800 3456 87750 87800 3623 75800 75850 2989 78800 78850 3134 81800 81850 3293 84800 84850 3459 87800 87850 3626 75850 75900 2991 78850 78900 3137 81850 81900 3295 84850 84900 3462 87850 87900 3628 75900 75950 2993 78900 78950 3139 81900 81950 3298 84900 84950 3465 87900 87950 3631 75950 76000 2996 78950 79000 3142 81950 82000 3301 84950 85000 3468 87950 88000 3634

$76000 $79000 $82000 $85000 $88000

$ 76000 $76050 $ 2998 $ 79000 $79050 $ 3144 $ 82000 $82050 $ 3304 $ 85000 $85050 $ 3470 $ 88000 $88050 $ 3637 76050 76100 3001 79050 79100 3146 82050 82100 3307 85050 85100 3473 88050 88100 3640 76100 76150 3003 79100 79150 3149 82100 82150 3309 85100 85150 3476 88100 88150 3642 76150 76200 3006 79150 79200 3151 82150 82200 3312 85150 85200 3479 88150 88200 3645 76200 76250 3008 79200 79250 3154 82200 82250 3315 85200 85250 3481 88200 88250 3648 76250 76300 3010 79250 79300 3156 82250 82300 3318 85250 85300 3484 88250 88300 3651 76300 76350 3013 79300 79350 3159 82300 82350 3320 85300 85350 3487 88300 88350 3653 76350 76400 3015 79350 79400 3161 82350 82400 3323 85350 85400 3490 88350 88400 3656 76400 76450 3018 79400 79450 3163 82400 82450 3326 85400 85450 3492 88400 88450 3659 76450 76500 3020 79450 79500 3166 82450 82500 3329 85450 85500 3495 88450 88500 3662 76500 76550 3023 79500 79550 3168 82500 82550 3332 85500 85550 3498 88500 88550 3665 76550 76600 3025 79550 79600 3171 82550 82600 3334 85550 85600 3501 88550 88600 3667 76600 76650 3027 79600 79650 3173 82600 82650 3337 85600 85650 3504 88600 88650 3670 76650 76700 3030 79650 79700 3176 82650 82700 3340 85650 85700 3506 88650 88700 3673 76700 76750 3032 79700 79750 3178 82700 82750 3343 85700 85750 3509 88700 88750 3676 76750 76800 3035 79750 79800 3180 82750 82800 3345 85750 85800 3512 88750 88800 3678 76800 76850 3037 79800 79850 3183 82800 82850 3348 85800 85850 3515 88800 88850 3681 76850 76900 3040 79850 79900 3185 82850 82900 3351 85850 85900 3517 88850 88900 3684 76900 76950 3042 79900 79950 3188 82900 82950 3354 85900 85950 3520 88900 88950 3687 76950 77000 3044 79950 80000 3190 82950 83000 3357 85950 86000 3523 88950 89000 3690

$77000 $80000 $83000 $86000 $89000

$ 77000 $77050 $ 3047 $ 80000 $80050 $ 3193 $ 83000 $83050 $ 3359 $ 86000 $86050 $3526 $ 89000 $89050 $ 3692 77050 77100 3049 80050 80100 3196 83050 83100 3362 86050 86100 3529 89050 89100 3695 77100 77150 3052 80100 80150 3198 83100 83150 3365 86100 86150 3531 89100 89150 3698 77150 77200 3054 80150 80200 3201 83150 83200 3368 86150 86200 3534 89150 89200 3701 77200 77250 3057 80200 80250 3204 83200 83250 3370 86200 86250 3537 89200 89250 3703 77250 77300 3059 80250 80300 3207 83250 83300 3373 86250 86300 3540 89250 89300 3706 77300 77350 3061 80300 80350 3209 83300 83350 3376 86300 86350 3542 89300 89350 3709 77350 77400 3064 80350 80400 3212 83350 83400 3379 86350 86400 3545 89350 89400 3712 77400 77450 3066 80400 80450 3215 83400 83450 3381 86400 86450 3548 89400 89450 3714 77450 77500 3069 80450 80500 3218 83450 83500 3384 86450 86500 3551 89450 89500 3717 77500 77550 3071 80500 80550 3221 83500 83550 3387 86500 86550 3554 89500 89550 3720 77550 77600 3074 80550 80600 3223 83550 83600 3390 86550 86600 3556 89550 89600 3723 77600 77650 3076 80600 80650 3226 83600 83650 3393 86600 86650 3559 89600 89650 3726 77650 77700 3078 80650 80700 3229 83650 83700 3395 86650 86700 3562 89650 89700 3728 77700 77750 3081 80700 80750 3232 83700 83750 3398 86700 86750 3565 89700 89750 3731 77750 77800 3083 80750 80800 3234 83750 83800 3401 86750 86800 3567 89750 89800 3734 77800 77850 3086 80800 80850 3237 83800 83850 3404 86800 86850 3570 89800 89850 3737 77850 77900 3088 80850 80900 3240 83850 83900 3406 86850 86900 3573 89850 89900 3739 77900 77950 3091 80900 80950 3243 83900 83950 3409 86900 86950 3576 89900 89950 3742 77950 78000 3093 80950 81000 3246 83950 84000 3412 86950 87000 3579 89950 90000 3745

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 21

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 22: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

1993 IT-1040 TAX TABLE NO 1 (Continued)1996 TAX TABLE FOR FORM IT-1040 (Continued)

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

If Ohio taxable income (line 5) is At least But less than Your tax is

$90000 $92000 $94000 $96000 $98000

$ 90000 $90050 $ 3748 $ 92000 $92050 $ 3859 $ 94000 $94050 $ 3970 $ 96000 $96050 $ 4081 $ 98000 $98050 $ 4192 90050 90100 3751 92050 92100 3862 94050 94100 3973 96050 96100 4084 98050 98100 4195 90100 90150 3753 92100 92150 3864 94100 94150 3975 96100 96150 4086 98100 98150 4197 90150 90200 3756 92150 92200 3867 94150 94200 3978 96150 96200 4089 98150 98200 4200 90200 90250 3759 92200 92250 3870 94200 94250 3981 96200 96250 4092 98200 98250 4203 90250 90300 3762 92250 92300 3873 94250 94300 3984 96250 96300 4095 98250 98300 4206 90300 90350 3764 92300 92350 3875 94300 94350 3986 96300 96350 4097 98300 98350 4208 90350 90400 3767 92350 92400 3878 94350 94400 3989 96350 96400 4100 98350 98400 4211 90400 90450 3770 92400 92450 3881 94400 94450 3992 96400 96450 4103 98400 98450 4214 90450 90500 3773 92450 92500 3884 94450 94500 3995 96450 96500 4106 98450 98500 4217 90500 90550 3776 92500 92550 3887 94500 94550 3998 96500 96550 4109 98500 98550 4220 90550 90600 3778 92550 92600 3889 94550 94600 4000 96550 96600 4111 98550 98600 4222 90600 90650 3781 92600 92650 3892 94600 94650 4003 96600 96650 4114 98600 98650 4225 90650 90700 3784 92650 92700 3895 94650 94700 4006 96650 96700 4117 98650 98700 4228 90700 90750 3787 92700 92750 3898 94700 94750 4009 96700 96750 4120 98700 98750 4231 90750 90800 3789 92750 92800 3900 94750 94800 4011 96750 96800 4122 98750 98800 4233 90800 90850 3792 92800 92850 3903 94800 94850 4014 96800 96850 4125 98800 98850 4236 90850 90900 3795 92850 92900 3906 94850 94900 4017 96850 96900 4128 98850 98900 4239 90900 90950 3798 92900 92950 3909 94900 94950 4020 96900 96950 4131 98900 98950 4242 90950 91000 3801 92950 93000 3912 94950 95000 4023 96950 97000 4134 98950 99000 4245

$91000 $93000 $95000 $97000 $99000

$ 91000 $91050 $ 3803 $ 93000 $93050 $ 3914 $ 95000 $95050 $4025 $ 97000 $97050 $ 4136 $ 99000 $99050 $4247 91050 91100 3806 93050 93100 3917 95050 95100 4028 97050 97100 4139 99050 99100 4250 91100 91150 3809 93100 93150 3920 95100 95150 4031 97100 97150 4142 99100 99150 4253 91150 91200 3812 93150 93200 3923 95150 95200 4034 97150 97200 4145 99150 99200 4256 91200 91250 3814 93200 93250 3925 95200 95250 4036 97200 97250 4147 99200 99250 4258 91250 91300 3817 93250 93300 3928 95250 95300 4039 97250 97300 4150 99250 99300 4261 91300 91350 3820 93300 93350 3931 95300 95350 4042 97300 97350 4153 99300 99350 4264 91350 91400 3823 93350 93400 3934 95350 95400 4045 97350 97400 4156 99350 99400 4267 91400 91450 3825 93400 93450 3936 95400 95450 4047 97400 97450 4158 99400 99450 4269 91450 91500 3828 93450 93500 3939 95450 95500 4050 97450 97500 4161 99450 99500 4272 91500 91550 3831 93500 93550 3942 95500 95550 4053 97500 97550 4164 99500 99550 4275 91550 91600 3834 93550 93600 3945 95550 95600 4056 97550 97600 4167 99550 99600 4278 91600 91650 3837 93600 93650 3948 95600 95650 4059 97600 97650 4170 99600 99650 4281 91650 91700 3839 93650 93700 3950 95650 95700 4061 97650 97700 4172 99650 99700 4283 91700 91750 3842 93700 93750 3953 95700 95750 4064 97700 97750 4175 99700 99750 4286 91750 91800 3845 93750 93800 3956 95750 95800 4067 97750 97800 4178 99750 99800 4289 91800 91850 3848 93800 93850 3959 95800 95850 4070 97800 97850 4181 99800 99850 4292 91850 91900 3850 93850 93900 3961 95850 95900 4072 97850 97900 4183 99850 99900 4294 91900 91950 3853 93900 93950 3964 95900 95950 4075 97900 97950 4186 99900 99950 4297 91950 92000 3856 93950 94000 3967 95950 96000 4078 97950 98000 4189 99950 100000 4300

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ

1996 IT-1040 TAX TABLE NO 2 Taxpayers with Ohio Taxable income of $100000 or more must use this table

Ohio taxable income (Line 5) Tax $0 mdash 5000 693 of Ohio taxable income

$5000 mdash 10000 $ 3465 plus 1387 of excess over $ 5000 $10000 mdash 15000 $ 10400 plus 2775 of excess over $ 10000 $15000 mdash 20000 $ 24275 plus 3469 of excess over $ 15000 $20000 mdash 40000 $ 41620 plus 4162 of excess over $ 20000 $40000 mdash 80000 $ 124860 plus 4857 of excess over $ 40000 $80000 mdash 100000 $ 319140 plus 5550 of excess over $ 80000

$100000 mdash 200000 $ 430140 plus 6444 of excess over $100000 Over 200000 $1074540 plus 7004 of excess over $200000

THIS TAX TABLE CANNOT BE USED FOR THE SHORT VERSION FORM IT-1040 EZ 22

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 23: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

IT-10 OHIO Information Notice 1996

If a joint notice spousersquos first name Initial Last name

Home address (number and street) Apt No

City town or post office state and ZIP code

PLACE LABEL HERE

Your social security number

Spousersquos social security number

Ohio county

Filing Statusmdashcheck only one

n Single Notice

n Joint Notice

Ohio Public School District Number

s

For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____

Your first name Initial Last name

TY

PE O

R P

RIN

T

Although you may not be required to file an Ohio Income Tax Return it is helpful for internal record purposes if you complete this notice and send it to the address listed If this is done you may avoid being considered a delinquent taxpayer However this notice does not constitute the filing of an income tax return

CAUTION The filing of this notice does not exempt residents from filing their Ohio School District Income Tax Return Form SD-100 as explained on page 5

I AM NOT REQUIRED TO FILE A 1996 OHIO INCOME TAX RETURN BECAUSE

1 I MOVED OUT OF THE STATE OF OHIO IN 1995 AND HAD NO INCOME IN OHIO DURING 1996

I MOVED TO ______________________________ DATE MOVED ______________________________

2 IN 1996 I WAS A RESIDENT OF ONE OF THE FOLLOWING STATES (CIRCLE STATE) KENTUCKY INDIANA WEST VIRGINIA MICHIGAN OR PENNSYLVANIA AND HAD NO TAXABLE INCOME IN OHIO OTHER THAN COMPENSATION (WAGES SALARIES TIPS OR COMMISSIONS)

3 MY OHIO TAX LIABILITY IS REDUCED TO ZERO FOR THE FOLLOWING REASON(S) A RETIREMENT INCOME CREDIT B DEPENDENCY EXEMPTIONS C SENIOR CITIZEN CREDIT

IF YOU CHECKED THIS BOX YOU MAY BE ASKED TO PROVIDE A COPY OF YOUR FEDERAL RETURN

4 I AM IN THE MILITARY STATIONED IN OHIO BUT A RESIDENT OF _______________ AND MY ONLY SOURCE OF INCOME EARNED IN OHIO IS FROM THE MILITARY (STATE)

5 TAXPAYER DIED BEFORE JANUARY 1 1996

SIG

N H

ER

E

ss Your signature Date

Spousersquos signature (if filing jointly BOTH must sign) Telephone Number (optional)

MAIL TO OHIO DEPrsquoT OF TAXATION PO BOX 2679 COLUMBUS OHIO 43270-2679

Preparerrsquos Signature and Address (including zip code)

TEAR ON PERFORATED LINE TO FILE FORM IT-40P

OHIO IT-40P OHIO INCOME TAX FOR DEPARTMENTAL USE ONLY1996PAYMENT VOUCHER

FIRST NAME INITIAL LAST NAME

IF JOINT RETURN INITIAL SPOUSES FIRST NAME

LAST NAME

ADDRESS

CITY TOWN OR POST OFFICE AND ZIP CODE

FIRST 3 LETTERS OF YOUR LAST NAME YOUR SOCIAL SECURITY NUMBER

FIRST 3 LETTERS OF SPOUSErsquoS LAST NAME SPOUSErsquoS NUMBER IF JOINT FILING

Return this voucher with check or money order made payable to TREASURER OF STATE OF OHIO and mail to OHIO DEPARTMENT OF TAXATION

PO BOX 182131 COLUMBUS OHIO 43218-2131

AMOUNT OF PAYMENT Ocirc

DOLLARS CENTS

23

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 24: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Below is a list of the identification numbers of all public school districts in Ohio Enter the num-Ohio public ber of the school district where you lived for the majority of 1996 on the front of the form Each

district is listed under the county in which its largest part is located Do not use non-public orschool district joint vocational school districts Non-residents should use 9999

If you do not know the public school district in which you live please call the nearest county ornumbers city school office whose phone number is listed below You may also call your county board of elections or county auditorrsquos office

ADAMS COUNTY (Phone 937-544-5586) Adams CountyOhio Valley Local SD 0101

ALLEN COUNTY (Phone 419-222-1836) Allen East Local SD 0201 Bath Local SD 0202 Bluffton Ex Vil SD 0203 Delphos City SD 0204 Elida Local SD 0205 Lima City SD 0206 Perry Local SD 0207 Shawnee Local SD 0208

Spencerville Local SD 0209

ASHLAND COUNTY (Phone 330-345-6771) Ashland City SD 0301 Hillsdale Local SD 0302

Loudonville-Perrysville Ex Vil SD 0303 Mapleton Local SD 0304

ASHTABULA COUNTY (Phone 216-576-9023) Ashtabula Area City SD 0401 Buckeye Local SD 0402 Conneaut Area City SD 0403 Geneva Area City SD 0404 Grand Valley Local SD 0405 Jefferson Area Local SD 0406 Pymatuning Valley Local SD 0407

ATHENS COUNTY (Phone 614-593-8001) Alexander Local SD 0501 Athens City SD 0502 Federal Hocking Local SD 0503 Nelsonville-York City SD 0504

Trimble Local SD 0505

AUGLAIZE COUNTY (Phone 419-738-3422) Minster Local SD 0601 New Bremen Local SD 0602 New Knoxville Local SD 0603 Saint Marys City SD 0604

Wapakoneta City SD 0605 Waynesfield-Goshen Local SD 0606

BELMONT COUNTY (Phone 614-695-9773) Barnesville Ex Vil SD 0701

Bellaire City SD 0702 Bridgeport Ex Vil SD 0703 Martins Ferry City SD 0704 Shadyside Local SD 0705 St Clairsville-Richland City SD 0706 Union Local SD 0707

BROWN COUNTY (Phone 937-378-6118) Eastern Local SD 0801 Fayetteville-Perry Local SD 0802 Georgetown Ex Vil SD 0803 Ripley-Union-Lewis Local SD 0804 Western Brown Local SD 0805

BUTLER COUNTY (Phone 513-887-3710) Edgewood City SD 0901 Fairfield City SD 0902 Hamilton City SD 0903 Lakota Local SD 0904

Madison Local SD 0905 Middletown City SD 0906

New Miami Local SD 0907 Ross Local SD 0908 Talawanda City SD 0909

CARROLL COUNTY (Phone 330-863-1170) Brown Local SD 1001 Carrollton Ex Vil SD 1002

CHAMPAIGN COUNTY (Phone 937-653-5296) Graham Local SD 1101 Mechanicsburg Ex Vil SD 1102

Triad Local SD 1103 Urbana City SD 1104

West Liberty-Salem Local SD 1105

CLARK COUNTY (Phone 937-325-7671) Mad River-Green Local SD 1201 Northeastern Local SD 1203 Northwestern Local SD 1204

Southeastern Local SD 1205 Springfield City SD 1206 Springfield Local SD 1207 Tecumseh Local SD 1202

CLERMONT COUNTY (Phone 513-753-3114) Batavia Local SD 1301 Bethel-Tate Local SD 1302

Clermont-Northeastern Local SD 1303 Felicity-Franklin Local SD 1304

Goshen Local SD 1305 Milford Ex Vil SD 1306 New Richmond Ex Vil SD 1307 West Clermont Local SD 1308 Williamsburg Local SD 1309

CLINTON COUNTY (Phone 937-382-6921) Blanchester Local SD 1401 Clinton-Massie Local SD 1402 East Clinton Local SD 1403 Wilmington City SD 1404

COLUMBIANA COUNTY (Phone 330-424-9591) Beaver Local SD 1501 Columbiana Ex Vil SD 1502

Crestview Local SD 1503 East Liverpool City SD 1504 East Palestine City SD 1505 Leetonia Ex Vil SD 1506 Lisbon Ex Vil SD 1507

Salem City SD 1508 Southern Local SD 1509

United Local SD 1510 Wellsville Local SD 1511

COSHOCTON COUNTY (Phone 614-622-2924) Coshocton City SD 1601 Ridgewood Local SD 1602 River View Local SD 1603

CRAWFORD COUNTY (Phone 419-562-8741) Buckeye Central Local SD 1701

Bucyrus City SD 1702 Colonel Crawford Local SD 1703 Crestline Ex Vil SD 1704 Galion City SD 1705 Wynford Local SD 1706

CUYAHOGA COUNTY (Phone 216-524-3000) Bay Village City SD 1801 Beachwood City SD 1802 Bedford City SD 1803 Berea City SD 1804 Brecksville-Broadview Heights City SD 1806 Brooklyn City SD 1807 Chagrin Falls Ex Vil SD 1808 Cleveland City SD 1809 Cleveland Hts-Univ Hts City SD 1810 Cuyahoga Heights Local SD 1811 East Cleveland City SD 1812 Euclid City SD 1813 Fairview Park City SD 1814 Garfield Heights City SD 1815 Independence Local SD 1816 Lakewood City SD 1817 Maple Heights City SD 1818 Mayfield City SD 1819 North Olmsted City SD 1820 North Royalton City SD 1821 Olmsted Falls City SD 1822 Orange City SD 1823 Parma City SD 1824 Richmond Heights Local SD 1825 Rocky River City SD 1826 Shaker Heights City SD 1827 Solon City SD 1828 South Euclid-Lyndhurst City SD 1829 Strongsville City SD 1830 Warrensville Heights City SD 1831 Westlake City SD 1832

DARKE COUNTY (Phone 937-548-4915) Ansonia Local SD 1901 Arcanum-Butler Local SD 1902 Franklin Monroe Local SD 1903 Greenville City SD 1904

Mississinawa Valley Local SD 1905 Tri-Village Local SD 1906

Versailles Ex Vil SD 1907

DEFIANCE COUNTY (Phone 419-782-2921) Ayersville Local SD 2001

Central Local SD 2002 Defiance City SD 2003 Hicksville Ex Vil SD 2004

Northeastern Local SD 2005

DELAWARE COUNTY (Phone 614-548-7880) Big Walnut Local SD 2101 Buckeye Valley Local SD 2102

Delaware City SD 2103 Olentangy Local SD 2104

ERIE COUNTY (Phone 419-625-6274) Berlin-Milan Local SD 2201 Huron City SD 2202 Kelleys Island Local SD 2203 Margaretta Local SD 2204 Perkins Local SD 2205 Sandusky City SD 2206 Vermilion Local SD 2207

FAIRFIELD COUNTY (Phone 614-653-3193) Amanda-Clearcreek Local SD 2301 Berne Union Local SD 2302 Bloom-Carroll Local SD 2303

Fairfield Union Local SD 2304 Lancaster City SD 2305

Liberty Union-Thurston Local SD 2306 Pickerington Local SD 2307

Walnut Township Local SD 2308

FAYETTE COUNTY (Phone 614-335-3010) Miami Trace Local SD 2401 Washington Court House City SD 2402

FRANKLIN COUNTY (Phone 614-445-3750) Bexley City SD 2501

Canal Winchester Local SD 2502 Columbus City SD 2503 Dublin City SD 2513 Gahanna-Jefferson City SD 2506 Grandview Heights City SD 2504 Groveport Madison Local SD 2507 Hamilton Local SD 2505 Hilliard City SD 2510 Plain Local SD 2508

Reynoldsburg City SD 2509 South-Western City SD 2511 Upper Arlington City SD 2512 Westerville City SD 2514 Whitehall City SD 2515 Worthington City SD 2516

FULTON COUNTY (Phone 419-335-1070) Archbold-Area Local SD 2601

Evergreen Local SD 2602 Gorham Fayette Local SD 2603

Pettisville Local SD 2604 Pike-Delta-York Local SD 2605 Swanton Local SD 2606 Wauseon Ex Vil SD 2607

GALLIA COUNTY (Phone 614-446-7883) Gallia County Local SD 2701 Gallipolis City SD 2702

GEAUGA COUNTY (Phone 216-285-2222) Berkshire Local SD 2801

Cardinal Local SD 2802 Chardon Local SD 2803 Kenston Local SD 2804 Ledgemont Local SD 2805 Newbury Local SD 2806 West Geauga Local SD 2807

GREENE COUNTY (Phone 937-372-0091) Beavercreek Local SD 2901

Cedar Cliff Local SD 2902 Fairborn City SD 2903 Greeneview Local SD 2904

Sugarcreek Local SD 2905 School district income tax in effect for 1996

24

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 25: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

Xenia City SD 2906 Yellow Springs Ex Vil SD 2907

GUERNSEY COUNTY (Phone 614-439-3558) Cambridge City SD 3001 East Guernsey Local SD 3002 Rolling Hills Local SD 3003

HAMILTON COUNTY (Phone 513-742-2200) Cincinnati City SD 3101 Deer Park Community City SD3102 Finneytown Local SD3103 Forest Hills Local SD 3104 Indian Hill Ex Vil SD3106 Lockland City SD 3107 Loveland City SD 3108 Madeira City SD3109 Mariemont City SD 3110 Mount Healthy City SD3111 North College Hill City SD3112 Northwest Local SD 3113 Norwood City SD 3114 Oak Hills Local SD 3115 Princeton City SD3116 Reading Community City SD 3117 Southwest Local SD 3118 St Bernard-Elmwood Place City SD 3119 Sycamore Community City SD3120 Three Rivers Local SD 3121 Winton Woods City SD3105

Wyoming City SD 3122

HANCOCK COUNTY (Phone 419-422-7525) Arcadia Local SD 3201

Arlington Local SD 3202 Cory-Rawson Local SD3203

Findlay City SD3204 Liberty-Benton Local SD 3205 McComb Local SD3206

Van Buren Local SD 3207 Vanlue Local SD 3208

HARDIN COUNTY (Phone 419-674-2288) Ada Ex Vil SD3301 Hardin Northern Local SD 3302 Kenton City SD 3303 Ridgemont Local SD 3304 Riverdale Local SD 3305 Upper Scioto Valley Local SD3306

HARRISON COUNTY (Phone 614-269-2000) Conotton Valley Union Local SD 3401 Harrison Hills City SD 3402

HENRY COUNTY (Phone 419-592-1861) Holgate Local SD 3501 Liberty Center Local SD 3502

Napoleon Area City SD3503 Patrick Henry Local SD 3504

HIGHLAND COUNTY (Phone 937-393-1331) Bright Local SD3601 Fairfield Local SD 3602 Greenfield Ex Vil SD 3603

Hillsboro City SD 3604 Lynchburg-Clay Local SD 3605

HOCKING COUNTY (Phone 614-385-8517) Logan-Hocking Local SD 3701

HOLMES COUNTY (Phone 330-674-1941) East Holmes Local SD 3801 West Holmes Local SD 3802

HURON COUNTY (Phone 419-668-1658) Bellevue City SD3901 Monroeville Local SD 3902

New London Local SD3903 Norwalk City SD 3904 South Central Local SD3905 Western Reserve Local SD 3906

Willard City SD3907

JACKSON COUNTY (Phone 614-682-7595) Jackson City SD 4001 Oak Hill Union Local SD4002 Wellston City SD4003

JEFFERSON COUNTY (Phone 614-283-3347) Buckeye Local SD4101 Edison Local SD4102 Indian Creek Local SD 4103 Steubenville City SD 4104 Toronto City SD 4105

KNOX COUNTY (Phone 614-393-6767) Centerburg Local SD4201 Danville Local SD 4202

East Knox Local SD 4203 Fredericktown Local SD 4204 Mount Vernon City SD 4205

LAKE COUNTY (Phone 216-357-2563) Fairport Harbor Ex Vil SD 4301 Kirtland Local SD 4302 Madison Local SD4303 Mentor Ex Vil SD 4304 Painesville City Local SD 4305 Painesville Township Local SD 4306 Perry Local SD 4307 Wickliffe City SD4308 Willoughby-Eastlake City SD 4309

LAWRENCE COUNTY (Phone 614-532-4223) Chesapeake Union Ex Vil SD 4401 Dawson-Bryant Local SD 4402 Fairland Local SD 4403 Ironton City SD 4404 Rock Hill Local SD 4405 South Point Local SD 4406 Symmes Valley Local SD 4407

LICKING COUNTY (Phone 614-349-6084) Granville Ex Vil SD 4501 Heath City SD 4502 Johnstown-Monroe Local SD4503 Lakewood Local SD 4504 Licking Heights Local SD4505

Licking Valley Local SD4506 Newark City SD 4507 North Fork Local SD4508 Northridge Local SD 4509

Southwest Licking Local SD4510

LOGAN COUNTY (Phone 937-599-5195) Bellefontaine City SD 4601 Benjamin Logan Local SD 4602 Indian Lake Local SD 4603

Riverside Local SD 4604

LORAIN COUNTY (Phone 216-324-5777) Amherst Ex Vil SD 4701 Avon Lake City SD 4702 Avon Local SD 4703 Clearview Local SD 4704 Columbia Local SD 4705 Elyria City SD 4706 Firelands Local SD 4707 Keystone Local SD4708 Lorain City SD 4709 Midview Local SD 4710 North Ridgeville City SD 4711

Oberlin City SD4712 Sheffield-Sheffield Lake City SD 4713

Wellington Ex Vil SD 4715

LUCAS COUNTY (Phone 419-245-4150) Anthony Wayne Local SD 4801 Maumee City SD 4802 Oregon City SD 4803 Ottawa Hills Local SD 4804 Springfield Local SD4805 Sylvania City SD 4806 Toledo City SD4807 Washington Local SD 4808

MADISON COUNTY (Phone 614-852-2174) Jefferson Local SD 4901

Jonathan Alder Local SD 4902 London City SD4903 Madison-Plains Local SD4904

MAHONING COUNTY (Phone 330-788-2481) Austintown Local SD 5001 Boardman Local SD 5002 Campbell City SD 5003 Canfield Local SD 5004 Jackson-Milton Local SD 5005 Lowellville Local SD 5006 Poland Local SD5007 Sebring Local SD 5008 South Range Local SD 5009

Springfield Local SD5010 Struthers City SD5011

West Branch Local SD 5012 Western Reserve Local SD 5013 Youngstown City SD5014

MARION COUNTY (Phone 614-387-6625) Elgin Local SD 5101 Marion City SD 5102 Pleasant Local SD 5103 Ridgedale Local SD5104 River Valley Local SD 5105

MEDINA COUNTY (Phone 330-723-6393) Black River Local SD 5201 Brunswick City SD5202 Buckeye Local SD5203 Cloverleaf Local SD 5204 Highland Local SD 5205 Medina City SD5206

Wadsworth City SD5207

MEIGS COUNTY (Phone 614-992-5592) Eastern Local SD5301 Meigs Local SD5302 Southern Local SD 5303

MERCER COUNTY (Phone 419-586-6628) Celina City SD5401 Coldwater Ex Vil SD5402 Fort Recovery Local SD5406

Marion Local SD 5403 Parkway Local SD5405

St Henry Consolidated Local SD 5407

MIAMI COUNTY (Phone 937-332-6987) Bethel Local SD 5501

Bradford Ex Vil SD5502 Covington Ex Vil SD 5503 Miami East Local SD 5504

Milton-Union Ex Vil SD 5505 Newton Local SD 5506 Piqua City SD 5507

Tipp City Ex Vil SD5508 Troy City SD 5509

MONROE COUNTY (Phone 614-439-3558) Switzerland of Ohio Local SD 5601

MONTGOMERY COUNTY (Phone 937-225-4598) Brookville Local SD5701 Centerville City SD 5702 Dayton City SD 5703 Huber Heights City SD 5715 Jefferson Township Local SD 5704 Kettering City SD 5705 Mad River Local SD 5706 Miamisburg City SD 5707 New Lebanon Local SD 5708 Northmont City SD 5709 Northridge Local SD 5710 Oakwood City SD 5711 Trotwood-Madison City SD 5712

Valley View Local SD 5713 Vandalia-Butler City SD 5714 West Carrollton City SD 5716

MORGAN COUNTY (Phone 614-962-2377) Morgan Local SD 5801

MORROW COUNTY (Phone 419-946-7070) Cardington-Lincoln Local SD 5901

Highland Local SD 5902 Mount Gilead Ex Vil SD5903 Northmor Local SD 5904

MUSKINGUM COUNTY (Phone 614-452-4518) East Muskingum Local SD 6001 Franklin Local SD 6002 Maysville Local SD6003 Tri-Valley Local SD 6004 West Muskingum Local SD 6005 Zanesville City SD 6006

NOBLE COUNTY (Phone 614-439-3558) Caldwell Ex Vil SD6101 Noble Local SD 6102

OTTAWA COUNTY (Phone 419-898-1318) Benton-Carroll-Salem Local SD 6201 Danbury Local SD6202 Genoa Area Local SD 6203 Middle Bass Local SD6204 North Bass Local SD6205 Port Clinton City SD 6206 Put-In-Bay Local SD 6207

PAULDING COUNTY (Phone 419-399-4711) Antwerp Local SD6301 Paulding Ex Vil SD 6302 Wayne Trace Local SD 6303

PERRY COUNTY (Phone 614-342-3502) Crooksville Ex Vil SD6401 New Lexington City SD 6402 Northern Local SD 6403 Southern Local SD 6404

PICKAWAY COUNTY (Phone 614-474-7529) Circleville City SD 6501 Logan Elm Local SD6502

Teays Valley Local SD 6503 Westfall Local SD 6504

PIKE COUNTY (Phone 614-289-4171) Eastern Local SD6601 Scioto Valley Local SD6602 Waverly City SD 6603 Western Local SD 6604

School district income tax in effect for 1996

25

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 26: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

PORTAGE COUNTY (Phone 330-297-1436) Aurora City SD6701 Crestwood Local SD 6702 Field Local SD6703 James A Garfield Local SD6704 Kent City SD 6705 Ravenna City SD 6706 Rootstown Local SD 6707 Southeast Local SD 6708 Streetsboro City SD6709 Waterloo Local SD 6710 Windham Ex Vil SD 6711

PREBLE COUNTY (Phone 937-456-1187) College Corner Local SD 6801

C R Coblentz Local SD6802 Eaton City SD6803 Preble Shawnee Local SD 6804

Twin Valley Community Local SD 6805 Tri-County North Local SD 6806

PUTNAM COUNTY (Phone 419-523-5951) Columbus Grove Local SD 6901 Continental Local SD 6902

Jennings Local SD6903 Kalida Local SD 6904

Leipsic Local SD 6905 Miller City-New Cleveland Local SD6906 Ottawa-Glandorf Local SD 6907

Ottoville Local SD6908 Pandora-Gilboa Local SD 6909

RICHLAND COUNTY (Phone 419-774-5520) Clear Fork Valley Local SD7001 Crestview Local SD7002 Lexington Local SD 7003 Lucas Local SD 7004 Madison Local SD7005 Mansfield City SD7006 Ontario Local SD7009

Plymouth Local SD 7007 Shelby City SD 7008

ROSS COUNTY (Phone 614-775-7229) Adena Local SD 7101 Chillicothe City SD 7102 Huntington Local SD7103 Paint Valley Local SD7104 Scioto Valley Local SD7105

Union-Scioto Local SD 7106 Zane Trace Local SD7107

SANDUSKY COUNTY (Phone 419-332-8214) Clyde-Green Springs Ex Vil SD 7201

Fremont City SD 7202 Gibsonburg Ex Vil SD 7203 Lakota Local SD7204 Woodmore Local SD7205

SCIOTO COUNTY (Phone 614-354-7761) Bloom-Vernon Local SD7301 Clay Local SD 7302 Green Local SD 7303 Minford Local SD 7304 New Boston Local SD7305 Northwest Local SD 7306 Portsmouth City SD7307 Valley Local SD 7308 Washington-Nile Local SD 7309 Wheelersburg Local SD 7310

SENECA COUNTY (Phone 419-447-2927) Bettsville Local SD 7401

Fostoria City SD 7402 Hopewell-Loudon Local SD 7403

New Riegel Local SD7404 Old Fort Local SD 7405 Seneca East Local SD 7406 Tiffin City SD7407

SHELBY COUNTY (Phone 937-498-1354) Anna Local SD 7501

Botkins Local SD 7502 Fairlawn Local SD7503 Fort Loramie Local SD 7504 Hardin-Houston Local SD7505

Jackson Center Local SD 7506 Russia Local SD 7507

Sidney City SD 7508

STARK COUNTY (Phone 330-492-8136) Alliance City SD 7601 Canton City SD 7602 Canton Local SD 7603 Fairless Local SD 7604 Jackson Local SD 7605 Lake Local SD7606 Louisville City SD7607 Marlington Local SD7608 Massillon City SD 7609

Minerva Local SD 7610 North Canton City SD 7611 Northwest Local SD 7612 Osnaburg Local SD 7613 Perry Local SD 7614 Plain Local SD7615 Sandy Valley Local SD 7616 Tuslaw Local SD 7617

SUMMIT COUNTY (Phone 330-945-5600) Akron City SD7701 Barberton City SD 7702 Copley-Fairlawn City SD 7703 Coventry Local SD 7704 Cuyahoga Falls City SD 7705 Green Local SD 7707 Hudson Local SD 7708 Manchester Local SD 7706 Mogadore Local SD 7709 Nordonia Hills City SD 7710 Norton City SD7711 Revere Local SD 7712 Springfield Local SD7713 Stow City SD7714 Tallmadge City SD 7715

Woodridge Local SD7717 Twinsburg City SD7716

TRUMBULL COUNTY (Phone 330-675-2800) Bloomfield-Mespo Local SD 7801 Bristol Local SD 7802 Brookfield Local SD 7803 Champion Local SD 7804 Girard City SD7807 Howland Local SD 7808 Hubbard Ex Vil SD 7809 Joseph Badger Local SD 7810 LaBrae Local SD 7811 Lakeview Local SD 7812 Liberty Local SD 7813 Lordstown Local SD 7814 Maplewood Local SD7815 Mathews Local SD 7806 McDonald Local SD7816 Newton Falls Ex Vil SD7817 Niles City SD7818

Warren City SD 7820 Weathersfield Local SD 7821

Southington Local SD 7819

TUSCARAWAS COUNTY (Phone 330-364-1242) Claymont City SD 7901 Dover City SD 7902 Garaway Local SD 7903 Indian Valley Local SD7904 Newcomerstown Ex Vil SD 7905 New Philadelphia City SD 7906 Strasburg-Franklin Local SD7907 Tuscarawas Valley Local SD 7908

UNION COUNTY (Phone 614-548-7880) Fairbanks Local SD 8001

Marysville Ex Vil SD 8002 North Union Local SD 8003

VAN WERT COUNTY (Phone 419-238-4746) Crestview Local SD8101 Lincolnview Local SD8102 Van Wert City SD 8104

VINTON COUNTY (Phone 614-596-5218) Vinton County Local SD8201

WARREN COUNTY (Phone 513-933-2900) Carlisle Local SD 8301 Franklin City SD 8304 Kings Local SD 8303 Lebanon City SD 8305 Little Miami Local SD 8306 Mason City SD 8307 Springboro Community City SD8302 Wayne Local SD 8308

WASHINGTON COUNTY (Phone 614-373-6669) Belpre City SD 8401 Fort Frye Local SD8402 Frontier Local SD 8403 Marietta City SD 8404 Warren Local SD8405 Wolf Creek Local SD 8406

WAYNE COUNTY (Phone 330-345-6771) Chippewa Local SD8501 Dalton Local SD 8502 Green Local SD 8503 North Central Local SD8504

Northwestern Local SD 8505 Orrville City SD 8506 Rittman Ex Vil SD 8507 Southeast Local SD 8508 Triway Local SD 8509 Wooster City SD 8510

WILLIAMS COUNTY (Phone 419-636-5078) Bryan City SD 8601

Edgerton Local SD 8602 Edon-Northwest Local SD 8603 Millcreek-West Unity Local SD 8604 Montpelier Ex Vil SD 8605 North Central Local SD8606

Stryker Local SD 8607

WOOD COUNTY (Phone 419-354-9010) Bowling Green City SD 8701

Eastwood Local SD 8702 Elmwood Local SD 8703

Lake Local SD8704 North Baltimore Local SD 8705 Northwood Local SD8706 Otsego Local SD 8707

Perrysburg Ex Vil SD8708 Rossford Ex Vil SD8709

WYANDOT COUNTY (Phone 419-447-2927) Carey Ex Vil SD8801

Mohawk Local SD8802 Upper Sandusky Ex Vil SD8803

School district income tax in effect for 1996

Telephone Numbers of Selected School Offices AKRON mdash Phone 330-434-1661 CANTON mdash Phone 330-438-2500 CINCINNATI mdash Phone 513-475-7000 CLEVELAND mdash Phone 216-574-8000 COLUMBUS mdash Phone 614-365-5000 DAYTON mdash Phone 937-461-3000 LORAIN mdash Phone 216-233-2232 TOLEDO mdash Phone 419-729-8200 WARREN mdash Phone 330-841-2321 YOUNGSTOWN mdash Phone 330-744-6900

26

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 27: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

How To Get Ohio Tax Information By Telephone - FAST

What is FAST FAST (Fast Answers About State Taxes) is an automated phone system Recorded tax information will be available 24 hours a day seven days a week Refund status information can be accessed from 700 AM to 1130 PM Monday through Friday

How do I use FAST Call the FAST telephone number for your area If you are a touch-tone caller press 1 If you are a rotary or pulse dial phone caller please wait for instructions to speak your answers

How do I use FAST to find out about my 1996 IT-1040 or IT-1040EZ refund

1 Select 1 for Income Tax Information 2 Select 1 to check the status of your current years income tax refund 3 Enter your social security number and refund amount We will tell you if we have processed your return and when you can expect your refund You are limited to one refund information call every three days Refunds take from six to eight weeks

How do I use FAST to answer a tax question

1 Select 1 for Income Tax Information 2 Select 2 to listen to state tax information tapes 3 Enter the three digit code for the question that you want answered A pre-recorded message will follow See the questions and three digit codes below You can ask up to three questions per call

Do you want to visit in person The addresses and telephone numbers for our district offices are found on the back cover of this booklet These offices are open 8 am to 5 pm Monday through Friday

Do you want to write us You may want to write us if you are responding to a notice or a bill or if you want a written response If you write be sure to include your social security number Send your letter to Ohio Department of Taxation PO Box 2476 Columbus Ohio 43266-0076

Do you want personal phone assistance Personal telephone assistance service is available 830 am to 430 pm Monday through Friday The phone numbers are on the back cover of this booklet

Three-Digit Question Code

100 Where can I pick up Ohio income tax forms 101 How can I get a copy of my Ohio income tax return 200 I moved into Ohio last year How do I file 201 How can I get an extension of time to file my Ohio

income tax return 202 Where do I send my Ohio income tax return 203 I never received a W-2 form What do I do 204 What should I do if the IRS examined and changed

my federal income tax return 205 How many years should I keep my Ohio income tax

records 206 I am currently or was in the military Do I have to

file an Ohio return 207 Can my children claim themselves on their Ohio

return if I claim them as dependents on my federal and state return

300 I moved since I filed my Ohio tax return How can I get my refund

301 My spouse passed away but my refund check has both our names on it What should I do

302 Irsquom due a refund Do I still need to file an Ohio income tax return

303 Irsquove either lost my refund check or it was stolen What should I do

400 Why was my Ohio withholding disallowed 401 Should I file my Ohio income tax return even though

I canrsquot pay 402 My bank has notified me that my check was not hon-

ored What should I do 403 Where should I send my payment for my Ohio

income taxes 404 Can I pay my taxes with a credit card 500 How do I find out what school district I live in 501 What do I do if my employer mistakenly withheld

Ohio school district income tax

FAST Telephone Numbers

Akron Residents (330) 643-3734 Cincinnati Residents(513) 852-2880 Cleveland Residents (216) 787-5218 Columbus Residents (614) 644-3515

Dayton Residents(937) 285-6407 Toledo Residents (419) 245-2657 All other Ohio Residents1 (800) 282-1784 Non-Ohio Residents use1 (614) 644-3515

27

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS
Page 28: 1996 it1040 instructions · If you are married, have dependents, or make more than $50,000, you must file the standard Form IT-1040. If you are single, have no dependents, and have

FORMS AND FILING INFORMATION ARE AVAILABLE BY WRITING OR TELEPHONING ANY OF THE FOLLOWING OFFICES

The Ohio Department of Taxation Offices listed below are open weekdays from 800 am to 500 pm for your convenience

State-Wide Toll-Free Service Refund Information 1-800-282-1784 Form Requests 1-800-282-1782 Filing Information 1-800-282-1780

Akron Area Residents Ohio Department of Taxation 161 S High Street Suite 501 Akron Ohio 44308-1600 330-643-1750

Cincinnati Area Residents Ohio Department of Taxation 900 Dalton Ave at W 8th Street Cincinnati Ohio 45203-1171 513-852-3300

Cleveland Area Residents Ohio Department of Taxation 615 W Superior Avenue 5th Floor Room 570 Cleveland Ohio 44113-1891 216-787-3135

Columbus Area Residents Ohio Department of Taxation 1880 E Dublin-Granville Rd Columbus Ohio 43229-3529 614-895-6260

Dayton Area Residents Ohio Department of Taxation Centre City Offices 15 E Fourth St Room 510 Dayton Ohio 45402-2162 937-285-6210

Lima Area Residents Ohio Department of Taxation 1303 Bellefontaine Ave Lima Ohio 45804-3199 419-227-4906

Toledo Area Residents Ohio Department of Taxation One Government Center Suite 1400 Toledo Ohio 43604-2232 Filing Information 419-245-2885

Youngstown Area Residents Ohio Department of Taxation Stambaugh Building 44 Federal Plaza Central 300 Youngstown Ohio 44503-1651 330-742-8550

Zanesville Area Residents Ohio Department of Taxation 601 Underwood Street Zanesville Ohio 43701-3786 614-453-0628

All Other In-State Residents Ohio Department of Taxation Taxpayer Services PO Box 2476 Columbus Ohio 43266-0076 614-846-6712

For Deaf Hard of Hearing or Speech Impaired Residents who use TTY or TDD ONLY Please contact Ohio Relay Service at 1-800-750-0750 and give the Communication Assistant the Dept of Taxation office phone number you wish to contact

Many people call and visit us during income tax filing season Because of the volume of telephone calls you may not be able to reach us right away or you may have to wait

Volunteer Tax Assistance Program (VITA) and Tax Counseling for the Elderly (TCE)

These programs help older disabled low-income and non-English speaking people fill in their state and federal returns For locations in your area call the Internal Revenue Service at 1-800-829-1040 If you received an Ohio andor Federal income tax package in the mail take them with you when you go for help

The Ohio Department of Taxation is an equal opportunity employer

28

  • Untitled
    • Figure
    • Figure
    • Figure
    • The charts show where Ohiorsquos tax dollars come from and the programs and ser-vices this money supports The first chart shows that about 41 cents of each dollar comes from the state income tax and another 37 cents from the state sales tax The second chart shows that educationmdashpublic schools and collegesmdashcommands almost half of every state dollar spent Elementary and secondary schools receive 31 cents from each dollar while colleges and universi-ties are allocated 16 cents The full range of human services
    • 37cent 41cent 6cent 3cent 13cent Sales Tax Cigarette and Alcohol Taxes Other Income Tax Corporate and Utility Taxes Where the Tax Dollar Comes From
    • Where the Tax Dollar Goes ElementarySecondary School Property Tax Relief Colleges and Universities General Government Law Enforcement Human Services Other --1cent 31cent 16cent 7cent 30cent 10cent 5cent
    • Figure
    • Your name and address CAR-RT SORT CR01 651-00-1492 59 2503 KENNETH L SMITH 300 HOMETOWN OH 45300-3253
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • 1996 If a joint notice spousersquos first name Initial Last name Home address (number and street) Apt No City town or post office state and ZIP code PLACE LABEL HERE Your social security number Spousersquos social security number Ohio county Filing Statusmdashcheck only onenSingle NoticenJoint Notice Ohio Public School District Number s For the year January 1-December 31 1996 or other taxable year beginning ________________________ 1996 and ending ________________________ 19_____ Your first name Initial Last n
    • Figure
    • Figure
    • Figure
    • Figure
    • Figure
    • DOLLARS CENTS